{"id":97900,"date":"2025-09-16T15:49:02","date_gmt":"2025-09-16T06:49:02","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=97900"},"modified":"2025-11-19T00:31:20","modified_gmt":"2025-11-18T15:31:20","slug":"%e7%a4%be%e4%bc%9a%e4%bf%9d%e9%99%ba%e3%81%ae%e4%ba%8b%e6%a5%ad%e4%b8%bb%e8%b2%a0%e6%8b%85%e7%8e%87%e3%81%af%e3%81%84%e3%81%8f%e3%82%89%ef%bc%9f%e8%a8%88%e7%ae%97%e5%bc%8f%e3%81%a8%e6%b3%a8%e6%84%8f","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/97900\/","title":{"rendered":"\u793e\u4f1a\u4fdd\u967a\u306e\u4e8b\u696d\u4e3b\u8ca0\u62c5\u7387\u306f\u3044\u304f\u3089\uff1f\u8a08\u7b97\u5f0f\u3068\u6ce8\u610f\u70b9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\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\/49461\/?provider=pa_basic&provider_info=cv.97900.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>\u4f01\u696d\u306e\u7d4c\u55b6\u8005\u3084\u62c5\u5f53\u8005\u306b\u3068\u3063\u3066\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u306e\u4e8b\u696d\u4e3b\u8ca0\u62c5\u306f\u907f\u3051\u3066\u901a\u308c\u306a\u3044\u91cd\u8981\u306a\u30b3\u30b9\u30c8\u3067\u3059\u3002\u300c\u793e\u4f1a\u4fdd\u967a\u306e\u4e8b\u696d\u4e3b\u8ca0\u62c5\u7387\u306f\u4f55\u30d1\u30fc\u30bb\u30f3\u30c8\uff1f\u300d\u300c\u7d66\u4e0e40\u4e07\u5186\u306e\u5f93\u696d\u54e1\u3060\u3068\u3001\u4f1a\u793e\u306e\u8ca0\u62c5\u306f\u3044\u304f\u3089\u306b\u306a\u308b\u306e\uff1f\u300d\u3068\u3044\u3063\u305f\u7591\u554f\u306f\u5c3d\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u306f\u8907\u96d1\u306b\u601d\u308f\u308c\u304c\u3061\u3067\u3059\u304c\u3001\u57fa\u672c\u7684\u306a\u8a08\u7b97\u5f0f\u3068\u4ed5\u7d44\u307f\u3092\u7406\u89e3\u3059\u308c\u3070\u3001\u6c7a\u3057\u3066\u96e3\u3057\u3044\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u4e8b\u696d\u4e3b\u8ca0\u62c5\u7387\u3068\u8a08\u7b97\u5f0f\u306b\u3064\u3044\u3066\u3001\u5177\u4f53\u7684\u306a\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u4ea4\u3048\u306a\u304c\u3089\u3001\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u95a2\u9023\u8cc7\u6599\uff5c<a href=\"https:\/\/biz.moneyforward.com\/library\/44057\/?provider=pa_basic&amp;provider_info=cv.97900.part.article\" target=\"_blank\" rel=\"noopener\">\u793e\u52b4\u58eb\u304c\u89e3\u8aac\uff01\u7d66\u4e0e\u8a08\u7b97\u306b\u304a\u3051\u308b\u793e\u4f1a\u4fdd\u967a\u306e\u5b9f\u52d9\u30de\u30cb\u30e5\u30a2\u30eb<\/a><\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u4e8b\u696d\u4e3b\u8ca0\u62c5\u7387\u3068\u57fa\u672c\u7684\u306a\u8a08\u7b97\u5f0f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f1a\u793e\u306e\u7d66\u4e0e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u306f\u975e\u5e38\u306b\u91cd\u8981\u306a\u696d\u52d9\u3067\u3059\u3002<\/b><\/span>\u3053\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u3001\u5f93\u696d\u54e1\u3060\u3051\u3067\u306a\u304f\u4f1a\u793e\uff08\u4e8b\u696d\u4e3b\uff09\u3082\u8ca0\u62c5\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u306f\u3001\u305d\u306e\u57fa\u672c\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u3068\u8ca0\u62c5\u5272\u5408\u306e\u5168\u4f53\u50cf\u3092\u7406\u89e3\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u57fa\u672c\u8a08\u7b97\u5f0f\u306f\u300c\u6a19\u6e96\u5831\u916c\u6708\u984d \u00d7 \u4fdd\u967a\u6599\u7387\u300d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u306f\u3001\u975e\u5e38\u306b\u30b7\u30f3\u30d7\u30eb\u3067\u3059\u3002<\/b><\/span>\u57fa\u672c\u306e\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u793e\u4f1a\u4fdd\u967a\u6599 = <a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2057\/\" data-internallinksmanager029f6b8e52c=\"555\" title=\"\u6a19\u6e96\u5831\u916c\u6708\u984d\">\u6a19\u6e96\u5831\u916c\u6708\u984d<\/a> \u00d7 \u5404\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u7387<\/strong><\/div>\n<p>\u3053\u306e\u300c\u6a19\u6e96\u5831\u916c\u6708\u984d\u300d\u3068\u300c\u4fdd\u967a\u6599\u7387\u300d\u3068\u3044\u30462\u3064\u306e\u8981\u7d20\u304c\u308f\u304b\u308c\u3070\u3001\u4fdd\u967a\u6599\u3092\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u6a19\u6e96\u5831\u916c\u6708\u984d\u306f\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u984d\u3092\u57fa\u306b\u3057\u305f\u3082\u306e\u3067\u3001\u4fdd\u967a\u6599\u7387\u306f\u52a0\u5165\u3057\u3066\u3044\u308b\u4fdd\u967a\u3084\u5730\u57df\u306b\u3088\u3063\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u5f8c\u306e\u7ae0\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u95a2\u9023\u8a18\u4e8b\uff5c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55973\/?provider=pa_basic&amp;provider_info=cv.97900.part.article\" target=\"_blank\" rel=\"noopener\">\u7d66\u6599\u304b\u3089\u793e\u4f1a\u4fdd\u967a\u6599\u304c\u5f15\u304b\u308c\u308b\u984d \u2013 \u5177\u4f53\u4f8b\u3092\u7528\u3044\u3066\u89e3\u8aac<\/a><br \/>\n\u95a2\u9023\u8a18\u4e8b\uff5c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/56445\/?provider=pa_basic&amp;provider_info=cv.97900.part.article\" target=\"_blank\" rel=\"noopener\">\u6a19\u6e96\u5831\u916c\u6708\u984d\u3068\u306f\uff1f\u6c7a\u3081\u65b9\u3084\u8a08\u7b97\u65b9\u6cd5\u3001\u9593\u9055\u3048\u305f\u5834\u5408\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01<\/a><\/p>\n<h3>\u4e8b\u696d\u4e3b\u3068\u88ab\u4fdd\u967a\u8005\uff08\u5f93\u696d\u54e1\uff09\u306e\u8ca0\u62c5\u5272\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u4f1a\u4fdd\u967a\u5236\u5ea6\u306f\u3001\u50cd\u304f\u4eba\u3005\u3068\u4e8b\u696d\u4e3b\u304c\u4fdd\u967a\u6599\u3092\u5206\u304b\u3061\u5408\u3046\u3053\u3068\u3067\u6210\u308a\u7acb\u3063\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u539f\u5247\u3068\u3057\u3066\u3001\u5065\u5eb7\u4fdd\u967a\u6599\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/\" data-internallinksmanager029f6b8e52c=\"525\" title=\"\u539a\u751f\u5e74\u91d1\u4fdd\u967a\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a<\/a>\u6599\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1932\/\" data-internallinksmanager029f6b8e52c=\"513\" title=\"\u4ecb\u8b77\u4fdd\u967a\u6599\">\u4ecb\u8b77\u4fdd\u967a\u6599<\/a>\u306f\u3001\u4f1a\u793e\uff08\u4e8b\u696d\u4e3b\uff09\u3068\u5f93\u696d\u54e1\uff08\u88ab\u4fdd\u967a\u8005\uff09\u304c\u534a\u5206\u305a\u3064\u8ca0\u62c5\uff08\u52b4\u4f7f\u6298\u534a\uff09\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u75c5\u6c17\u3084\u30b1\u30ac\u3001\u8001\u9f62\u3001\u5931\u696d\u3068\u3044\u3063\u305f\u30ea\u30b9\u30af\u306b\u793e\u4f1a\u5168\u4f53\u3067\u5099\u3048\u308b\u3068\u3044\u3046\u8003\u3048\u65b9\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1796\/\" data-internallinksmanager029f6b8e52c=\"522\" title=\"\u96c7\u7528\u4fdd\u967a\">\u96c7\u7528\u4fdd\u967a<\/a>\u306f\u52b4\u4f7f\u306e\u8ca0\u62c5\u7387\u304c\u7570\u306a\u308a\u3001\u4e8b\u696d\u4e3b\u306e\u65b9\u304c\u591a\u304f\u8ca0\u62c5\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u5f8c\u8ff0\u3059\u308b\u52b4\u707d\u4fdd\u967a\u6599\u306e\u3088\u3046\u306b\u3001\u5168\u984d\u3092\u4e8b\u696d\u4e3b\u304c\u8ca0\u62c5\u3059\u308b\u3082\u306e\u3082\u3042\u308a\u3001\u3059\u3079\u3066\u306e\u4fdd\u967a\u6599\u304c\u6298\u534a\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u306a\u3044\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u4e8b\u696d\u4e3b\u304c\u8ca0\u62c5\u3059\u308b\u793e\u4f1a\u4fdd\u967a\u306e\u7a2e\u985e\u4e00\u89a7<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e00\u822c\u7684\u306b\u300c\u793e\u4f1a\u4fdd\u967a\u300d\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u306b\u306f\u3001\u5e83\u7fa9\u30675\u3064\u306e\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u308c\u3089\u306f\u300c\u793e\u4f1a\u4fdd\u967a\uff08\u72ed\u7fa9\uff09\u300d\u3068\u300c\u52b4\u50cd\u4fdd\u967a\u300d\u306b\u5927\u5225\u3055\u308c\u3001\u305d\u308c\u305e\u308c\u304c\u7570\u306a\u308b\u30ea\u30b9\u30af\u306b\u5099\u3048\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3059\u3002\u4e8b\u696d\u4e3b\u306f\u3001\u3053\u308c\u3089\u306e\u4fdd\u967a\u6599\u3092\u9069\u5207\u306b\u7d0d\u4ed8\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u5065\u5eb7\u4fdd\u967a<\/strong>\uff1a\u696d\u52d9\u5916\u306e\u75c5\u6c17\u3084\u30b1\u30ac\u3001\u51fa\u7523\u3001\u6b7b\u4ea1\u306b\u5099\u3048\u308b\u533b\u7642\u4fdd\u967a\u3002<\/li>\n<li><strong>\u4ecb\u8b77\u4fdd\u967a<\/strong>\uff1a40\u6b73\u4ee5\u4e0a\u304c\u52a0\u5165\u3002\u52a0\u9f62\u306b\u3088\u308b\u8981\u4ecb\u8b77\u72b6\u614b\u3084\u8981\u652f\u63f4\u72b6\u614b\u306b\u5099\u3048\u308b\u4fdd\u967a\u3002<\/li>\n<li><strong>\u539a\u751f\u5e74\u91d1\u4fdd\u967a<\/strong>\uff1a\u8001\u5f8c\u306e\u751f\u6d3b\u3084\u3001\u969c\u5bb3\u3001\u6b7b\u4ea1\u306b\u5099\u3048\u308b\u5e74\u91d1\u5236\u5ea6\u3002<\/li>\n<li><strong>\u96c7\u7528\u4fdd\u967a<\/strong>\uff1a\u5931\u696d\u3057\u305f\u5834\u5408\u306e\u751f\u6d3b\u306e\u5b89\u5b9a\u3084\u518d\u5c31\u8077\u306e\u4fc3\u9032\u306b\u5099\u3048\u308b\u4fdd\u967a\u3002<\/li>\n<li><strong>\u52b4\u707d\u4fdd\u967a\uff08\u52b4\u50cd\u8005\u707d\u5bb3\u88dc\u511f\u4fdd\u967a\uff09<\/strong>\uff1a\u696d\u52d9\u4e2d\u3084\u901a\u52e4\u4e2d\u306e\u75c5\u6c17\u3084\u30b1\u30ac\u3001\u969c\u5bb3\u3001\u6b7b\u4ea1\u306b\u5099\u3048\u308b\u4fdd\u967a\u3002<\/li>\n<\/ul>\n<\/div>\n<h2>\u3010\u7a2e\u985e\u5225\u3011\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u4e8b\u696d\u4e3b\u8ca0\u62c5\u7387\u3068\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u306b\u306f\u3001\u4fdd\u967a\u306e\u7a2e\u985e\u3054\u3068\u306b\u7570\u306a\u308b\u300c\u4fdd\u967a\u6599\u7387\u300d\u3092\u7528\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u3053\u3067\u306f\u30012025\u5e748\u6708\u6642\u70b9\u306e\u6599\u7387\u3092\u57fa\u306b\u3001\u305d\u308c\u305e\u308c\u306e\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u4e8b\u696d\u4e3b\u8ca0\u62c5\u7387\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5065\u5eb7\u4fdd\u967a\u6599<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5065\u5eb7\u4fdd\u967a\u6599\u7387\u306f\u3001\u52a0\u5165\u3057\u3066\u3044\u308b\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u4e2d\u5c0f\u4f01\u696d\u306e\u591a\u304f\u304c\u52a0\u5165\u3059\u308b\u300c\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a\uff08\u5354\u4f1a\u3051\u3093\u307d\uff09\u300d\u306e\u4fdd\u967a\u6599\u7387\u306f\u3001\u90fd\u9053\u5e9c\u770c\u3054\u3068\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u30012025\u5e743\u6708\u5206\uff084\u6708\u7d0d\u4ed8\u5206\uff09\u304b\u3089\u306e\u6771\u4eac\u90fd\u306e\u6599\u7387\u306f9.91%\u3067\u3059\u3002\u3053\u306e\u6599\u7387\u3092\u4e8b\u696d\u4e3b\u3068\u5f93\u696d\u54e1\u3067\u6298\u534a\u3059\u308b\u305f\u3081\u3001\u4e8b\u696d\u4e3b\u306e\u8ca0\u62c5\u7387\u306f4.955%\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u81ea\u793e\u306e\u6240\u5728\u5730\u306e\u6700\u65b0\u306e\u6599\u7387\u306f\u3001\u5354\u4f1a\u3051\u3093\u307d\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u51fa\u5178\uff5c<a href=\"https:\/\/www.kyoukaikenpo.or.jp\/shibu\/tokyo\/cat130\/20250214\/\" target=\"_blank\" rel=\"noopener\">\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u3000\u81e8\u6642\u53f7 2025\u5e74\u5ea6\u306e\u5065\u5eb7\u4fdd\u967a\u6599\u7387\u53ca\u3073\u4ecb\u8b77\u4fdd\u967a\u6599\u7387\u306b\u3064\u3044\u3066\uff082025.2.14\uff09<\/a><\/p>\n<h3>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u7387\u306f\u30012017\u5e749\u6708\u4ee5\u964d\u3001\u5168\u56fd\u4e00\u5f8b\u306718.3%\u306b\u56fa\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u3053\u3061\u3089\u3082\u52b4\u4f7f\u6298\u534a\u306e\u305f\u3081\u3001\u4e8b\u696d\u4e3b\u306e\u8ca0\u62c5\u7387\u306f9.15%\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5065\u5eb7\u4fdd\u967a\u6599\u306e\u3088\u3046\u306b\u5730\u57df\u5dee\u3084\u6bce\u5e74\u306e\u5909\u52d5\u3092\u6c17\u306b\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u6cd5\u6539\u6b63\u306b\u3088\u3063\u3066\u5c06\u6765\u7684\u306b\u5909\u66f4\u3055\u308c\u308b\u53ef\u80fd\u6027\u306f\u30bc\u30ed\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u51fa\u5178\uff5c<a href=\"https:\/\/www.nenkin.go.jp\/service\/kounen\/hokenryo\/ryogaku\/ryogakuhyo\/index.html\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb \u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u984d\u8868<\/a><\/p>\n<h3>\u4ecb\u8b77\u4fdd\u967a\u6599\uff0840\u6b73\u4ee5\u4e0a65\u6b73\u672a\u6e80\u306e\u88ab\u4fdd\u967a\u8005\u304c\u5bfe\u8c61\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>40\u6b73\u306b\u306a\u308b\u3068\u3001\u5065\u5eb7\u4fdd\u967a\u306e\u88ab\u4fdd\u967a\u8005\u306f\u81ea\u52d5\u7684\u306b\u4ecb\u8b77\u4fdd\u967a\u306e\u7b2c2\u53f7\u88ab\u4fdd\u967a\u8005\u3068\u306a\u308a\u3001\u4ecb\u8b77\u4fdd\u967a\u6599\u306e\u7d0d\u4ed8\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4ecb\u8b77\u4fdd\u967a\u6599\u7387\u306f\u5168\u56fd\u4e00\u5f8b\u3067\u30012025\u5e743\u6708\u5206\u304b\u3089\u306f1.59%\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u5354\u4f1a\u3051\u3093\u307d\u306e\u5834\u5408\uff09\u3002\u3053\u308c\u3082\u52b4\u4f7f\u6298\u534a\u306a\u306e\u3067\u3001\u4e8b\u696d\u4e3b\u306e\u8ca0\u62c5\u7387\u306f0.795%\u3067\u3059\u3002<\/p>\n<p>\u5065\u5eb7\u4fdd\u967a\u6599\u3068\u5408\u7b97\u3057\u3066\u5fb4\u53ce\u3055\u308c\u308b\u305f\u3081\u300140\u6b73\u4ee5\u4e0a\u306e\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u8a08\u7b97\u3067\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u96c7\u7528\u4fdd\u967a\u6599<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u96c7\u7528\u4fdd\u967a\u6599\u7387\u306f\u3001\u4f01\u696d\u306e\u4e8b\u696d\u5185\u5bb9\u306b\u3088\u3063\u30663\u3064\u306e\u533a\u5206\u306b\u5206\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>2025\u5e74\u5ea6\u306e\u6599\u7387\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u4e00\u822c\u306e\u4e8b\u696d<\/strong>\uff1a1.45%\uff08\u4e8b\u696d\u4e3b\u8ca0\u62c5\uff1a0.90%\uff09<\/li>\n<li><strong>\u8fb2\u6797\u6c34\u7523\u30fb\u6e05\u9152\u88fd\u9020\u306e\u4e8b\u696d<\/strong>\uff1a1.65%\uff08\u4e8b\u696d\u4e3b\u8ca0\u62c5\uff1a1.00%\uff09<\/li>\n<li><strong>\u5efa\u8a2d\u306e\u4e8b\u696d<\/strong>\uff1a1.75%\uff08\u4e8b\u696d\u4e3b\u8ca0\u62c5\uff1a1.10%\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u96c7\u7528\u4fdd\u967a\u6599\u306f\u3001\u6a19\u6e96\u5831\u916c\u6708\u984d\u3067\u306f\u306a\u304f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u7dcf\u984d\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50146\/\" data-internallinksmanager029f6b8e52c=\"545\" title=\"\u901a\u52e4\u624b\u5f53\">\u901a\u52e4\u624b\u5f53<\/a>\u306a\u3069\u3092\u542b\u3080\uff09\u306b\u6599\u7387\u3092\u304b\u3051\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u4e8b\u696d\u4e3b\u306e\u65b9\u304c\u5f93\u696d\u54e1\u3088\u308a\u5c11\u3057\u591a\u304f\u8ca0\u62c5\u3059\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u51fa\u5178\uff5c<a href=\"https:\/\/www.mhlw.go.jp\/content\/001401966.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff17\uff082025\uff09\u5e74\u5ea6 \u96c7\u7528\u4fdd\u967a\u6599\u7387\u306e\u3054\u6848\u5185<\/a><\/p>\n<h3>\u52b4\u707d\u4fdd\u967a\u6599<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u696d\u52d9\u707d\u5bb3\u3084\u901a\u52e4\u707d\u5bb3\u304b\u3089\u5f93\u696d\u54e1\u3092\u4fdd\u8b77\u3059\u308b\u52b4\u707d\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u306f\u3001\u5168\u984d\u3092\u4e8b\u696d\u4e3b\u304c\u8ca0\u62c5\u3057\u307e\u3059\u3002<\/b><\/span>\u5f93\u696d\u54e1\u306e\u8ca0\u62c5\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4fdd\u967a\u6599\u7387\u306f\u3001\u4e8b\u696d\u306e\u7a2e\u985e\u3054\u3068\u306b\u707d\u5bb3\u767a\u751f\u306e\u30ea\u30b9\u30af\u306b\u5fdc\u3058\u3066\u7d30\u304b\u304f\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u696d\u7a2e\u5225\u30670.25\uff5e8.8%\u3068\u5e45\u304c\u3042\u308a\u307e\u3059\u3002\u81ea\u793e\u306e\u4e8b\u696d\u304c\u3069\u306e\u696d\u7a2e\u306b\u8a72\u5f53\u3059\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3001\u6b63\u3057\u3044\u6599\u7387\u3067\u8a08\u7b97\u30fb\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u51fa\u5178\uff5c<a href=\"https:\/\/www.mhlw.go.jp\/content\/roumuhiritu_r05.pdf\" target=\"_blank\" rel=\"noopener\">\u539a\u751f\u52b4\u50cd\u7701\u3000\u4ee4\u548c\uff17\u5e74\u5ea6\u306e\u52b4\u707d\u4fdd\u967a\u7387\u7b49\u306b\u3064\u3044\u3066<\/a><\/p>\n<p>\u95a2\u9023\u8cc7\u6599\uff5c<a href=\"https:\/\/biz.moneyforward.com\/library\/32500\/?provider=pa_basic&amp;provider_info=cv.97900.part.article\" target=\"_blank\" rel=\"noopener\">\u3010\u793e\u52b4\u58eb\u304c\u89e3\u8aac\u301110\u5206\u3067\u308f\u304b\u308b\uff01\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a \u5b9f\u52d9\u30cf\u30f3\u30c9\u30d6\u30c3\u30af<\/a><\/p>\n<h2>\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u306b\u4e0d\u53ef\u6b20\u306a\u6a19\u6e96\u5831\u916c\u6708\u984d\u3068\u306f<\/h2>\n<p>\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u5f0f\u300c\u6a19\u6e96\u5831\u916c\u6708\u984d \u00d7 \u4fdd\u967a\u6599\u7387\u300d\u306e\u3001\u91cd\u8981\u306a\u8981\u7d20\u3067\u3042\u308b\u300c\u6a19\u6e96\u5831\u916c\u6708\u984d\u300d\u306b\u3064\u3044\u3066\u6398\u308a\u4e0b\u3052\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u3053\u308c\u306f\u5b9f\u969b\u306e\u7d66\u4e0e\u305d\u306e\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u8a08\u7b97\u3092\u7c21\u7565\u5316\u3059\u308b\u305f\u3081\u306b\u5b9a\u3081\u3089\u308c\u305f\u533a\u5207\u308a\u306e\u826f\u3044\u91d1\u984d\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<h3>\u6a19\u6e96\u5831\u916c\u6708\u984d\u306e\u4ed5\u7d44\u307f\u3068\u6c7a\u307e\u308a\u65b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6a19\u6e96\u5831\u916c\u6708\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u6bce\u5e741\u56de\u30014\u6708\u30fb5\u6708\u30fb6\u6708\u306b\u652f\u6255\u308f\u308c\u305f\u7d66\u4e0e\uff08\u5831\u916c\uff09\u306e\u5e73\u5747\u984d\u3092\u57fa\u306b\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u3053\u306e\u624b\u7d9a\u304d\u3092\u300c\u5b9a\u6642\u6c7a\u5b9a\u300d\u3068\u3044\u3044\u3001\u63d0\u51fa\u3059\u308b\u66f8\u985e\u306e\u540d\u524d\u304b\u3089\u300c\u7b97\u5b9a\u57fa\u790e\u5c4a\u300d\u3068\u3082\u547c\u3070\u308c\u307e\u3059\u3002\u3053\u306e3\u30f6\u6708\u9593\u306e\u5e73\u5747\u984d\u3092\u3001\u5b9a\u3081\u3089\u308c\u305f\u7b49\u7d1a\u8868\u306b\u5f53\u3066\u306f\u3081\u3066\u305d\u306e\u5e74\u306e9\u6708\u304b\u3089\u7fcc\u5e748\u6708\u307e\u3067\u306e1\u5e74\u9593\u306e\u6a19\u6e96\u5831\u916c\u6708\u984d\u304c\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u4ed5\u7d44\u307f\u306b\u3088\u308a\u3001\u6b8b\u696d\u4ee3\u306a\u3069\u3067\u6bce\u6708\u306e\u7d66\u4e0e\u304c\u591a\u5c11\u5909\u52d5\u3057\u3066\u3082\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306f1\u5e74\u9593\u56fa\u5b9a\u3068\u306a\u308a\uff08\u6539\u5b9a\u3055\u308c\u306a\u3044\u5834\u5408\u306b\u9650\u308b\uff09\u3001\u8a08\u7b97\u4e8b\u52d9\u304c\u7c21\u7d20\u5316\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u6a19\u6e96\u5831\u916c\u6708\u984d\u306e\u7b49\u7d1a\u8868\u306e\u898b\u65b9\u3068\u78ba\u8a8d\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6a19\u6e96\u5831\u916c\u6708\u984d\u306f\u3001\u5065\u5eb7\u4fdd\u967a\u306f\u7b2c1\u7d1a\u306e5\u4e078\u5343\u5186\u304b\u3089\u7b2c50\u7d1a\u306e139\u4e07\u5186\u307e\u3067\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306f\u7b2c1\u7d1a\u306e8\u4e078\u5343\u5186\u304b\u3089\u7b2c32\u7d1a\u306e65\u4e07\u5186\u307e\u3067\u306e\u7b49\u7d1a\u306b\u533a\u5206\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f8b\u3048\u3070\u30014\u6708\u301c6\u6708\u306e\u7d66\u4e0e\u5e73\u5747\u984d\u304c295,000\u5186\u3060\u3063\u305f\u5834\u5408\u3001\u7b49\u7d1a\u8868\u306e\u300c290,000\u5186\u301c310,000\u5186\u300d\u306e\u7bc4\u56f2\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u6a19\u6e96\u5831\u916c\u6708\u984d\u306f\u300c300,000\u5186\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6700\u65b0\u306e\u4fdd\u967a\u6599\u984d\u8868\uff08\u7b49\u7d1a\u8868\uff09\u306f\u3001\u5354\u4f1a\u3051\u3093\u307d\u3084\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u51fa\u5178\uff5c<a href=\"https:\/\/www.kyoukaikenpo.or.jp\/g7\/cat330\/sb3150\/r07\/r7ryougakuhyou3gatukara\/\" target=\"_blank\" rel=\"noopener\">\u4ee4\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a \u4ee4\u548c7\u5e74\u5ea6\u4fdd\u967a\u6599\u984d\u8868\uff08\u4ee4\u548c7\u5e743\u6708\u5206\u304b\u3089\uff09<\/a><\/p>\n<h3>\u7d66\u4e0e\u304c\u5927\u5e45\u306b\u5909\u52d5\u3057\u305f\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6607\u7d66\u3084\u964d\u7d66\u306b\u3088\u308a\u3001\u56fa\u5b9a\u7684\u306a\u8cc3\u91d1\u304c\u5927\u5e45\u306b\u5909\u52d5\u3057\u3001\u6a19\u6e96\u5831\u916c\u6708\u984d\u306e\u7b49\u7d1a\u304c2\u7b49\u7d1a\u4ee5\u4e0a\u5909\u308f\u3063\u305f\u5834\u5408\u306f\u3001\u5b9a\u6642\u6c7a\u5b9a\u3092\u5f85\u305f\u305a\u306b\u6a19\u6e96\u5831\u916c\u6708\u984d\u3092\u6539\u5b9a\u3057\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u3092\u300c\u968f\u6642\u6539\u5b9a\u300d\u3068\u3044\u3044\u3001\u300c\u6708\u984d\u5909\u66f4\u5c4a\u300d\u3092\u63d0\u51fa\u3057\u3066\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u5b9f\u614b\u3068\u304b\u3051\u96e2\u308c\u305f\u4fdd\u967a\u6599\u8ca0\u62c5\u304c\u7d9a\u304f\u3053\u3068\u3092\u9632\u304e\u307e\u3059\u3002\u968f\u6642\u6539\u5b9a\u306f\u3001\u5909\u52d5\u304c\u3042\u3063\u305f\u6708\u304b\u30893\u30f6\u6708\u9593\u306e\u7d66\u4e0e\u5e73\u5747\u3092\u57fa\u306b\u884c\u308f\u308c\u30014\u30f6\u6708\u76ee\u304b\u3089\u65b0\u3057\u3044\u6a19\u6e96\u5831\u916c\u6708\u984d\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u8cde\u4e0e\u304b\u3089\u5f15\u304b\u308c\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cde\u4e0e\uff08\u30dc\u30fc\u30ca\u30b9\uff09\u304b\u3089\u3082\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u3068\u540c\u69d8\u306b\u793e\u4f1a\u4fdd\u967a\u6599\u304c\u5929\u5f15\u304d\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305f\u3060\u3057\u3001\u8a08\u7b97\u306e\u57fa\u306b\u306a\u308b\u306e\u306f\u300c\u6a19\u6e96\u8cde\u4e0e\u984d\u300d\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u652f\u7d66\u3055\u308c\u305f\u8cde\u4e0e\u306e\u7dcf\u984d\u304b\u30891,000\u5186\u672a\u6e80\u3092\u5207\u308a\u6368\u3066\u305f\u91d1\u984d\u3067\u3059\u3002\u3053\u306e\u6a19\u6e96\u8cde\u4e0e\u984d\u306b\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u3068\u540c\u3058\u4fdd\u967a\u6599\u7387\u3092\u304b\u3051\u3066\u4fdd\u967a\u6599\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u6a19\u6e96\u8cde\u4e0e\u984d\u306b\u306f\u5e74\u5ea6\u306e\u7d2f\u8a08\u3067\u4e0a\u9650\uff08\u5065\u5eb7\u4fdd\u967a573\u4e07\u5186\u3001\u539a\u751f\u5e74\u91d11\u30f6\u6708\u3042\u305f\u308a150\u4e07\u5186\uff09\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u3010\u5177\u4f53\u4f8b\u3011\u6708\u7d66\u30fb\u8cde\u4e0e\u5225\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\uff01\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u4e8b\u696d\u4e3b\u8ca0\u62c5\u984d<\/h2>\n<p>\u3067\u306f\u3001\u5b9f\u969b\u306e\u7d66\u4e0e\u984d\u3092\u57fa\u306b\u3001\u4e8b\u696d\u4e3b\u304c\u8ca0\u62c5\u3059\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u304c\u3044\u304f\u3089\u306b\u306a\u308b\u306e\u304b\u3092\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u203b\u4ee5\u4e0b\u306e\u8a08\u7b97\u306f\u3001\u6240\u5728\u90fd\u9053\u5e9c\u770c\uff1a\u6771\u4eac\u90fd\u3001\u5065\u5eb7\u4fdd\u967a\uff1a\u5354\u4f1a\u3051\u3093\u307d\u3001\u4e8b\u696d\u306e\u7a2e\u985e\uff1a\u4e00\u822c\u306e\u4e8b\u696d\u30012025\u5e748\u6708\u6642\u70b9\u306e\u6599\u7387\u3092\u60f3\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u6708\u7d6625\u4e07\u5186\u306e\u5f93\u696d\u54e1\u306e\u5834\u5408\uff08\u6771\u4eac\u90fd\u5728\u4f4f\u30fb30\u6b73\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>30\u6b73\u3067\u4ecb\u8b77\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u306f\u306a\u3044\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6a19\u6e96\u5831\u916c\u6708\u984d\uff1a<strong>260,000\u5186<\/strong><\/li>\n<li><strong>\u5065\u5eb7\u4fdd\u967a\u6599\uff08\u4e8b\u696d\u4e3b\u8ca0\u62c5\uff09<\/strong> 260,000\u5186 \u00d7 9.91% \u00f7 2 = <strong>12,883\u5186<\/strong><\/li>\n<li><strong>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\uff08\u4e8b\u696d\u4e3b\u8ca0\u62c5\uff09<\/strong> 260,000\u5186 \u00d7 18.3% \u00f7 2 = <strong>23,790\u5186<\/strong><\/li>\n<li><strong>\u96c7\u7528\u4fdd\u967a\u6599\uff08\u4e8b\u696d\u4e3b\u8ca0\u62c5\uff09<\/strong> 250,000\u5186 \u00d7 0.9% = <strong>2,250\u5186<\/strong><\/li>\n<li><strong>\u4e8b\u696d\u4e3b\u8ca0\u62c5\u984d \u5408\u8a08\uff1a38,923 \u5186<\/strong><\/li>\n<\/ul>\n<\/div>\n<h3>\u6708\u7d6640\u4e07\u5186\u306e\u5f93\u696d\u54e1\u306e\u5834\u5408\uff08\u6771\u4eac\u90fd\u5728\u4f4f\u30fb45\u6b73\u30fb\u4ecb\u8b77\u4fdd\u967a\u6599\u3042\u308a\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>40\u6b73\u4ee5\u4e0a\u306e\u305f\u3081\u3001\u4ecb\u8b77\u4fdd\u967a\u6599\u3082\u8ca0\u62c5\u3057\u307e\u3059\u3002<\/b><\/span>\u5065\u5eb7\u4fdd\u967a\u6599\u7387\u306b\u4ecb\u8b77\u4fdd\u967a\u6599\u7387\uff081.59%\uff09\u304c\u4e0a\u4e57\u305b\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6a19\u6e96\u5831\u916c\u6708\u984d\uff1a<strong>410,000\u5186<\/strong><\/li>\n<li><strong>\u5065\u5eb7\u4fdd\u967a\u6599\uff0b\u4ecb\u8b77\u4fdd\u967a\u6599\uff08\u4e8b\u696d\u4e3b\u8ca0\u62c5\uff09<\/strong> 410,000\u5186 \u00d7 (9.91% + 1.59%) \u00f7 2 =<strong> 23,575\u5186<\/strong><\/li>\n<li><strong>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\uff08\u4e8b\u696d\u4e3b\u8ca0\u62c5\uff09<\/strong> 410,000\u5186 \u00d7 18.3% \u00f7 2 = <strong>37,515\u5186<\/strong><\/li>\n<li><strong>\u96c7\u7528\u4fdd\u967a\u6599\uff08\u4e8b\u696d\u4e3b\u8ca0\u62c5\uff09<\/strong> 400,000\u5186 \u00d7 0.9% = <strong>3,600\u5186<\/strong><\/li>\n<li><strong>\u4e8b\u696d\u4e3b\u8ca0\u62c5\u984d \u5408\u8a08\uff1a64,690\u5186<\/strong><\/li>\n<\/ul>\n<\/div>\n<h3>\u8cde\u4e0e50\u4e07\u5186\u304c\u652f\u7d66\u3055\u308c\u305f\u5834\u5408\u306e\u4e8b\u696d\u4e3b\u8ca0\u62c5\u984d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e0a\u8a18\u306e\u6708\u7d6640\u4e07\u5186\u306e\u5f93\u696d\u54e1\u306b\u8cde\u4e0e\u304c\u652f\u7d66\u3055\u308c\u305f\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6a19\u6e96\u8cde\u4e0e\u984d\uff1a<strong>500,000\u5186<\/strong><\/li>\n<li><strong>\u5065\u5eb7\u4fdd\u967a\u6599\uff0b\u4ecb\u8b77\u4fdd\u967a\u6599\uff08\u4e8b\u696d\u4e3b\u8ca0\u62c5\uff09<\/strong> 500,000\u5186 \u00d7 11.5% \u00f7 2 = <strong>228\uff0c750\u5186<\/strong><\/li>\n<li><strong>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\uff08\u4e8b\u696d\u4e3b\u8ca0\u62c5\uff09<\/strong> 500,000\u5186 \u00d7 18.3% \u00f7 2 = <strong>45,750\u5186<\/strong><\/li>\n<li><strong>\u96c7\u7528\u4fdd\u967a\u6599\uff08\u4e8b\u696d\u4e3b\u8ca0\u62c5\uff09<\/strong> 500,000\u5186 \u00d7 0.9% = <strong>4,500\u5186<\/strong><\/li>\n<li><strong>\u4e8b\u696d\u4e3b\u8ca0\u62c5\u984d \u5408\u8a08\uff1a79,000\u5186<\/strong><\/li>\n<\/ul>\n<\/div>\n<h3>\u3010\u88dc\u8db3\u3011\u5f93\u696d\u54e1\uff08\u88ab\u4fdd\u967a\u8005\uff09\u672c\u4eba\u306e\u8ca0\u62c5\u984d\u3068\u306e\u6bd4\u8f03<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e8b\u696d\u4e3b\u8ca0\u62c5\u984d\u3068\u5f93\u696d\u54e1\u8ca0\u62c5\u984d\u3092\u6bd4\u8f03\u3059\u308b\u3068\u3001\u52b4\u4f7f\u3067\u652f\u3048\u5408\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u3088\u304f\u308f\u304b\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6708\u7d6640\u4e07\u5186\u306e\u4f8b\u3067\u306f\u3001\u4e8b\u696d\u4e3b\u306e\u6708\u984d\u8ca0\u62c5\u304c64,690\u5186\u306b\u5bfe\u3057\u3001\u5f93\u696d\u54e1\u306e\u8ca0\u62c5\u306f63,290\u5186\uff08\u5065\u5eb7\u4fdd\u967a\u6599\u306e\u7aef\u6570\u51e6\u7406\u3068\u52b4\u4f7f\u9593\u306e\u96c7\u7528\u4fdd\u967a\u6599\u7387\u306b\u3088\u308b\u5dee\uff09\u3068\u306a\u308a\u3001\u307b\u307c\u540c\u984d\u3067\u3059\u3002\u4f01\u696d\u306f\u3001\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u4ee5\u5916\u306b\u3053\u308c\u3060\u3051\u306e\u30b3\u30b9\u30c8\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u8a8d\u8b58\u3057\u3001\u8cc7\u91d1\u8a08\u753b\u3092\u7acb\u3066\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u95a2\u9023\u8a18\u4e8b\uff5c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/95091\/?provider=pa_basic&amp;provider_info=cv.97900.part.article\" target=\"_blank\" rel=\"noopener\">\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\uff1f\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u30fb\u5e74\u53ce\u5225\u65e9\u898b\u8868\u3064\u304d\uff5c2025\u5e74\u6700\u65b0<\/a><\/p>\n<h2>\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u6ce8\u610f\u70b9\u3068\u6700\u65b0\u52d5\u5411<\/h2>\n<p><span style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55078\/?provider=pa_basic&amp;provider_info=cv.97900.part.article\" target=\"_blank\" rel=\"noopener\">\u793e\u4f1a\u4fdd\u967a\u306e\u9069\u7528\u62e1\u5927\u3068\u306f\uff1f\u5f93\u696d\u54e150\u4eba\u4ee5\u4e0b\u306f\u3069\u3046\u306a\u308b\uff1f2024\u5e7410\u6708\u306e\u5909\u66f4\u70b9\u3092\u89e3\u8aac<\/a><\/p>\n<p>\u51fa\u5178\uff5c<a href=\"https:\/\/www.mhlw.go.jp\/tekiyoukakudai\/koujirei\/jigyonushi\/taisho\/\" target=\"_blank\" rel=\"noopener\">\u539a\u751f\u52b4\u50cd\u7701 \u793e\u4f1a\u4fdd\u967a\u9069\u7528\u62e1\u5927 \u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u696d\u6240\u30fb\u5f93\u696d\u54e1\u306b\u3064\u3044\u3066<\/a><\/p>\n<h3>\u5f93\u696d\u54e1\u306e\u5165\u793e\u30fb\u9000\u793e\u6642\u306e\u624b\u7d9a\u304d<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/www.nenkin.go.jp\/faq\/kounen\/hihokensha\/20140902-01.html\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb Q.\u6708\u306e\u9014\u4e2d\u3067\u5165\u793e\u3057\u305f\u3068\u304d\u3084\u3001\u9000\u8077\u3057\u305f\u3068\u304d\u306f\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u306f\u3069\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u304b\u3002<\/a><\/p>\n<p>\u95a2\u9023\u8cc7\u6599\uff5c<a href=\"https:\/\/biz.moneyforward.com\/library\/39779\/?provider=pa_basic&amp;provider_info=cv.97900.part.article\" target=\"_blank\" rel=\"noopener\">\u3010\u793e\u52b4\u58eb\u304c\u89e3\u8aac\u3011\u5165\u793e\uff0f\u9000\u8077\uff0f\u7570\u52d5\uff0f\u598a\u5a20\u51fa\u7523\uff0f\u80b2\u5150\uff0f\u4ecb\u8b77\u3000\u793e\u4f1a\u4fdd\u967a\u30fb\u52b4\u50cd\u4fdd\u967a\u306e\u5b9f\u52d9\u5b8c\u5168\u30ac\u30a4\u30c9<\/a><\/p>\n<h3>\u300c\u7b97\u5b9a\u57fa\u790e\u5c4a\u300d\u306e\u63d0\u51fa<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52821\/?provider=pa_basic&amp;provider_info=cv.97900.part.article\" target=\"_blank\" rel=\"noopener\">\u7b97\u5b9a\u57fa\u790e\u5c4a\u306f\u3044\u3064\u5c4a\u304f\uff1f\u63d0\u51fa\u671f\u9650\u3084\u66f8\u985e\u306e\u66f8\u304d\u65b9\u3001\u8a02\u6b63\u65b9\u6cd5\u3082\u89e3\u8aac<\/a><br \/>\n\u95a2\u9023\u8a18\u4e8b\uff5c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/89519\/?provider=pa_basic&amp;provider_info=cv.97900.part.article\" target=\"_blank\" rel=\"noopener\">\u7b97\u5b9a\u57fa\u790e\u5c4a\u306b\u6b8b\u696d\u4ee3\u306f\u542b\u307e\u308c\u308b\uff1f\u6ce8\u610f\u70b9\u3068\u542b\u307e\u308c\u308b\u8cc3\u91d1\u306b\u3064\u3044\u3066\u89e3\u8aac<\/a><\/p>\n<h3>\u793e\u4f1a\u4fdd\u967a\u6599\u8ca0\u62c5\u3092\u8003\u616e\u3057\u305f\u63a1\u7528\u8a08\u753b\u3092<\/h3>\n<p><span style=\"background-color: 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