{"id":98719,"date":"2025-09-26T19:51:16","date_gmt":"2025-09-26T10:51:16","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=98719"},"modified":"2026-03-31T16:07:06","modified_gmt":"2026-03-31T07:07:06","slug":"%e5%8a%b4%e7%81%bd%e4%bf%9d%e9%99%ba%e6%96%99%e3%81%ae%e8%a8%88%e7%ae%97%e6%96%b9%e6%b3%95%e3%81%a8%e3%81%af%ef%bc%9f2025%e5%b9%b4%e6%96%99%e7%8e%87%e3%81%a8%e5%b9%b4%e5%ba%a6%e6%9b%b4%e6%96%b0","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/98719\/","title":{"rendered":"\u52b4\u707d\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u306f\uff1f2025\u5e74\u6599\u7387\u3068\u5e74\u5ea6\u66f4\u65b0\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p>\u4e8b\u696d\u4e3b\u306b\u3068\u3063\u3066\u3001\u5e74\u306b\u4e00\u5ea6\u306e\u52b4\u50cd\u4fdd\u967a\u306e\u300c\u5e74\u5ea6\u66f4\u65b0\u300d\u306f\u91cd\u8981\u306a\u624b\u7d9a\u304d\u3067\u3059\u3002\u3068\u304f\u306b\u52b4\u707d\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u306f\u3001\u4e8b\u696d\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u6599\u7387\u304c\u7d30\u304b\u304f\u5206\u304b\u308c\u3066\u304a\u308a\u3001\u6b63\u78ba\u306a\u8a08\u7b97\u65b9\u6cd5\u304c\u308f\u304b\u3089\u305a\u4e0d\u5b89\u306b\u611f\u3058\u308b\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u52b4\u707d\u4fdd\u967a\u6599\u306e\u57fa\u672c\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u304b\u3089\u3001\u4ee4\u548c7\u5e74\u5ea6\uff082025\u5e74\u5ea6\uff09\u306e\u6700\u65b0\u6599\u7387\u3001\u5e74\u5ea6\u66f4\u65b0\u306b\u304a\u3051\u308b\u6982\u7b97\u30fb\u78ba\u5b9a\u4fdd\u967a\u6599\u306e\u4ed5\u7d44\u307f\u3001\u305d\u3057\u3066\u4e00\u4eba\u89aa\u65b9\u306a\u3069\u304c\u52a0\u5165\u3059\u308b\u7279\u5225\u52a0\u5165\u5236\u5ea6\u307e\u3067\u3001\u521d\u5fc3\u8005\u306e\u65b9\u306b\u3082\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u52b4\u707d\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u52b4\u707d\u4fdd\u967a\u6599\u306f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u308b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u3068\u306f\u7570\u306a\u308a\u3001\u5e74\u306b\u4e00\u5ea6\u3001\u4e8b\u696d\u6240\u5168\u4f53\u306e\u8cc3\u91d1\u7dcf\u984d\u3092\u3082\u3068\u306b\u7b97\u51fa\u3057\u30016\u67081\u65e5\u304b\u30897\u670810\u65e5\u307e\u3067\u306e\u671f\u9593\u306b\u300c\u5e74\u5ea6\u66f4\u65b0\u300d\u3068\u3057\u3066\u7533\u544a\u30fb\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u8a08\u7b97\u306f\u3001\u5e74\u5ea6\u5185\uff084\u67081\u65e5\u304b\u3089\u7fcc\u5e743\u670831\u65e5\u307e\u3067\uff09\u306b\u5168\u5f93\u696d\u54e1\u3078\u652f\u6255\u3046\u8cc3\u91d1\u7dcf\u984d\u306b\u3001\u4e8b\u696d\u306e\u7a2e\u985e\u3054\u3068\u306b\u5b9a\u3081\u3089\u308c\u305f\u4fdd\u967a\u6599\u7387\u3092\u639b\u3051\u308b\u3053\u3068\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002\u7b97\u51fa\u3055\u308c\u305f\u4fdd\u967a\u6599\u306f\u3001\u5168\u984d\u3092\u4e8b\u696d\u4e3b\u304c\u8ca0\u62c5\u3059\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u3002<\/p>\n<h3>\u52b4\u707d\u4fdd\u967a\u306e\u57fa\u672c\u3068\u8a08\u7b97\u5f0f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u52b4\u707d\u4fdd\u967a\uff08\u52b4\u50cd\u8005\u707d\u5bb3\u88dc\u511f\u4fdd\u967a\uff09\u306f\u3001\u5f93\u696d\u54e1\u304c\u696d\u52d9\u4e2d\u3084\u901a\u52e4\u4e2d\u306b\u3051\u304c\u3001\u75c5\u6c17\u3001\u3042\u308b\u3044\u306f\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306b\u3001\u672c\u4eba\u3084\u907a\u65cf\u306e\u751f\u6d3b\u3092\u5b88\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u4fdd\u967a\u7d66\u4ed8\u3092\u884c\u3046\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span>\u4fdd\u967a\u6599\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u8a08\u7b97\u5f0f\uff1a\u5168\u5f93\u696d\u54e1\u306e\u8cc3\u91d1\u7dcf\u984d \u00d7 \u52b4\u707d\u4fdd\u967a\u6599\u7387 = \u52b4\u707d\u4fdd\u967a\u6599<\/strong><\/div>\n<h3>\u8cc3\u91d1\u7dcf\u984d\u306b\u542b\u307e\u308c\u308b\u3082\u306e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u57fa\u790e\u3068\u306a\u308b\u300c\u8cc3\u91d1\u7dcf\u984d\u300d\u3068\u306f\u3001\u7a0e\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u306a\u3069\u3092\u63a7\u9664\u3059\u308b\u524d\u306e\u3001\u4e8b\u696d\u4e3b\u304c\u5f93\u696d\u54e1\u306b\u652f\u6255\u3046\u3059\u3079\u3066\u306e\u3082\u306e\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u306b\u306f\u3001\u540d\u79f0\u3092\u554f\u308f\u305a\u52b4\u50cd\u306e\u5bfe\u511f\u3068\u306a\u308b\u3082\u306e\u304c\u5e83\u304f\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u8cc3\u91d1\u7dcf\u984d\u306b\u542b\u307e\u308c\u308b\u3082\u306e\u306e\u4f8b<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u57fa\u672c\u8cc3\u91d1<\/strong>\uff1a\u57fa\u672c\u7d66\u3001\u6642\u9593\u7d66\u306a\u3069<\/li>\n<li><strong>\u5404\u7a2e\u624b\u5f53<\/strong>\uff1a\u5f79\u8077\u624b\u5f53\u3001\u6276\u990a\u624b\u5f53\u3001\u4f4f\u5b85\u624b\u5f53\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50146\/\" data-internallinksmanager029f6b8e52c=\"545\" title=\"\u901a\u52e4\u624b\u5f53\">\u901a\u52e4\u624b\u5f53<\/a>\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u5206\u3082\u542b\u3080\uff09\u3001\u6b8b\u696d\u624b\u5f53\u3001\u6df1\u591c\u624b\u5f53\u3001\u4f11\u65e5\u624b\u5f53\u306a\u3069<\/li>\n<li><strong>\u8cde\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9<\/strong>\uff1a\u5e742\u56de\u30013\u56de\u306a\u3069\u5b9a\u671f\u7684\u306b\u652f\u6255\u308f\u308c\u308b\u3082\u306e<\/li>\n<li><strong>\u73fe\u7269\u7d66\u4e0e<\/strong>\uff1a\u98df\u4e8b\u306e\u63d0\u4f9b\u3001\u793e\u5b85\u306e\u8cb8\u4e0e\u3001\u901a\u52e4\u5b9a\u671f\u5238\u306a\u3069\u3002\u3053\u308c\u3089\u306f\u539a\u751f\u52b4\u50cd\u5927\u81e3\u304c\u5b9a\u3081\u308b\u4fa1\u984d\u306b\u63db\u7b97\u3057\u3066\u8cc3\u91d1\u7dcf\u984d\u306b\u7b97\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u8cc3\u91d1\u7dcf\u984d\u306b\u542b\u307e\u308c\u306a\u3044\u3082\u306e\u306e\u4f8b<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/59665\/\" data-internallinksmanager029f6b8e52c=\"434\" title=\"\u5f79\u54e1\u5831\u916c\">\u5f79\u54e1\u5831\u916c<\/a><\/strong>\uff1a\u52b4\u50cd\u8005\u3068\u3057\u3066\u306e\u6027\u683c\u3092\u6301\u305f\u306a\u3044\u5f79\u54e1\u3078\u652f\u6255\u308f\u308c\u308b\u5831\u916c<\/li>\n<li><strong>\u9000\u8077\u91d1<\/strong>\uff1a\u9000\u8077\u3092\u7406\u7531\u306b\u652f\u6255\u308f\u308c\u308b\u3082\u306e<\/li>\n<li><strong>\u6069\u6075\u7684\u306a\u7d66\u4ed8<\/strong>\uff1a\u7d50\u5a5a\u795d\u91d1\u3001\u6b7b\u4ea1\u5f14\u6170\u91d1\u3001\u707d\u5bb3\u898b\u821e\u91d1\u306a\u3069<\/li>\n<li><strong>\u5b9f\u8cbb\u5f01\u511f\u7684\u306a\u3082\u306e<\/strong>\uff1a\u51fa\u5f35\u65c5\u8cbb\u3001\u5bbf\u6cca\u8cbb\u3001\u63a5\u5f85<a href=\"https:\/\/biz.moneyforward.com\/words\/1302\/\" data-internallinksmanager029f6b8e52c=\"455\" title=\"\u4ea4\u969b\u8cbb\">\u4ea4\u969b\u8cbb<\/a>\u306a\u3069<\/li>\n<li><strong>\u305d\u306e\u4ed6<\/strong>\uff1a\u4f11\u696d\u88dc\u511f\u8cbb\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1895\/\" data-internallinksmanager029f6b8e52c=\"537\" title=\"\u50b7\u75c5\u624b\u5f53\">\u50b7\u75c5\u624b\u5f53<\/a>\u91d1\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<h3>\u52b4\u50cd\u4fdd\u967a\u6599\u3068\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1952\/\" data-internallinksmanager029f6b8e52c=\"559\" title=\"\u52b4\u50cd\u4fdd\u967a\u6599\">\u52b4\u50cd\u4fdd\u967a\u6599<\/a>\u300d\u3068\u306f\u3001\u300c\u52b4\u707d\u4fdd\u967a\u6599\u300d\u3068\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1796\/\" data-internallinksmanager029f6b8e52c=\"522\" title=\"\u96c7\u7528\u4fdd\u967a\">\u96c7\u7528\u4fdd\u967a<\/a>\u6599\u300d\u3092\u5408\u308f\u305b\u305f\u7dcf\u79f0\u3067\u3059\u3002<\/b><\/span>\u5e74\u306b\u4e00\u5ea6\u306e\u300c\u5e74\u5ea6\u66f4\u65b0\u300d\u3067\u306f\u3001\u3053\u306e2\u3064\u306e\u4fdd\u967a\u6599\u3092\u3042\u308f\u305b\u3066\u7533\u544a\u30fb\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u52b4\u707d\u4fdd\u967a\u6599\u304c\u5168\u984d\u4e8b\u696d\u4e3b\u8ca0\u62c5\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3001\u96c7\u7528\u4fdd\u967a\u6599\u306f\u4e8b\u696d\u4e3b\u3068\u5f93\u696d\u54e1\u306e\u53cc\u65b9\u304c\u8ca0\u62c5\u3059\u308b\u70b9\u3067\u5927\u304d\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u52b4\u707d\u4fdd\u967a\u306e\u52a0\u5165\u7fa9\u52d9\u304c\u3042\u308b\u4e8b\u696d\u4e3b<\/h3>\n<p><span style=\"background-color: 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#ffff99;\"><b>\u52b4\u707d\u4fdd\u967a\u6599\u7387\u306f\u3001\u4e8b\u696d\u3054\u3068\u306e\u52b4\u50cd\u707d\u5bb3\u30ea\u30b9\u30af\u306e\u5927\u304d\u3055\u3092\u53cd\u6620\u3059\u308b\u305f\u3081\u3001\u904e\u53bb\u306e\u707d\u5bb3\u767a\u751f\u72b6\u6cc1\u306a\u3069\u3092\u3075\u307e\u3048\u3066\u7d30\u304b\u304f\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u307e\u305f\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u4e8b\u696d\u5834\u3067\u306f\u3001\u4fdd\u967a\u6599\u7387\u304c\u500b\u5225\u306b\u5909\u52d5\u3059\u308b\u4ed5\u7d44\u307f\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u696d\u7a2e\u3054\u3068\u306b\u5b9a\u3081\u3089\u308c\u305f\u4fdd\u967a\u6599\u7387<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u52b4\u707d\u4fdd\u967a\u6599\u7387\u306f\u3001\u6700\u3082\u4f4e\u3044\u696d\u7a2e\u30672.5\/1,000\uff080.25%\uff09\u3001\u6700\u3082\u9ad8\u3044\u696d\u7a2e\u3067\u306f88\/1,000\uff088.8%\uff09\u3068\u3001\u4e8b\u696d\u5185\u5bb9\u306b\u3088\u3063\u3066\u5927\u304d\u306a\u5dee\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u305f\u3068\u3048\u3070\u3001\u4ee4\u548c7\u5e74\u5ea6\u306e\u6599\u7387\u3067\u306f\u3001\u300c\u5378\u58f2\u696d\u30fb\u5c0f\u58f2\u696d\u3001\u98f2\u98df\u5e97\u300d\u306f3\/1,000\uff080.3%\uff09\u3001\u300c\u5efa\u7bc9\u4e8b\u696d\u300d\u306f9.5\/1,000\uff080.95%\uff09\u3067\u3059\u3002\u81ea\u793e\u306e\u4e8b\u696d\u304c\u3069\u306e\u696d\u7a2e\u306b\u8a72\u5f53\u3059\u308b\u304b\u306f\u3001\u539a\u751f\u52b4\u50cd\u7701\u306e\u52b4\u707d\u4fdd\u967a\u7387\u8868\u3067\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/koyou_roudou\/roudoukijun\/rousai\/rousaihoken06\/rousai_hokenritsu_kaitei.html\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff17\u5e74\u5ea6\u306e\u52b4\u707d\u4fdd\u967a\u7387\u306b\u3064\u3044\u3066\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<h3>\u30e1\u30ea\u30c3\u30c8\u5236\u306b\u3088\u308b\u4fdd\u967a\u6599\u7387\u306e\u5897\u6e1b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d99\u7d9a\u4e8b\u696d\uff08\u5efa\u8a2d\u696d\u306a\u3069\u3092\u9664\u304f\u4e00\u822c\u7684\u306a\u4e8b\u696d\uff09\u3067\u3001\u4e00\u5b9a\u306e\u898f\u6a21\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4e8b\u696d\u5834\u306b\u306f\u300c\u30e1\u30ea\u30c3\u30c8\u5236\u300d\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u306f\u3001\u904e\u53bb3\u5e74\u9593\u306e\u52b4\u50cd\u707d\u5bb3\u306e\u767a\u751f\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u3001\u6b21\u5e74\u5ea6\u306e\u52b4\u707d\u4fdd\u967a\u6599\u7387\u304c\u4e00\u5b9a\u306e\u7bc4\u56f2\u5185\uff08\u00b140%\uff09\u3067\u5897\u6e1b\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002\u707d\u5bb3\u304c\u5c11\u306a\u3051\u308c\u3070\u4fdd\u967a\u6599\u304c\u5b89\u304f\u306a\u308a\u3001\u591a\u3051\u308c\u3070\u9ad8\u304f\u306a\u308b\u305f\u3081\u3001\u4e8b\u696d\u4e3b\u306e\u707d\u5bb3\u9632\u6b62\u52aa\u529b\u3092\u4fc3\u3059\u76ee\u7684\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4e00\u4eba\u89aa\u65b9\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u7279\u5225\u52a0\u5165\u5236\u5ea6<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f93\u696d\u54e1\u3092\u4f7f\u7528\u3057\u306a\u3044<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>\u3084\u4e00\u4eba\u89aa\u65b9\u3001\u4f01\u696d\u306e\u5f79\u54e1\u306a\u3069\u3001\u672c\u6765\u306f\u52b4\u707d\u4fdd\u967a\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u65b9\u3005\u3082\u3001\u696d\u52d9\u306e\u5b9f\u614b\u306a\u3069\u304b\u3089\u52b4\u50cd\u8005\u306b\u6e96\u3058\u3066\u4fdd\u8b77\u3059\u308b\u3053\u3068\u304c\u9069\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u3001\u4efb\u610f\u3067\u52a0\u5165\u3067\u304d\u308b\u300c\u7279\u5225\u52a0\u5165\u5236\u5ea6\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u7279\u5225\u52a0\u5165\u8005\u306e\u4fdd\u967a\u6599\u306f\u3001\u81ea\u8eab\u3067\u5e0c\u671b\u3059\u308b\u7d66\u4ed8\u57fa\u790e\u65e5\u984d\uff083,500\u5186\uff5e25,000\u5186\uff09\u3092\u9078\u629e\u3057\u3001\u305d\u308c\u306b365\u3092\u639b\u3051\u305f\u300c\u4fdd\u967a\u6599\u7b97\u5b9a\u57fa\u790e\u984d\u300d\u306b\u3001\u5b9a\u3081\u3089\u308c\u305f\u4fdd\u967a\u6599\u7387\u3092\u639b\u3051\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/content\/tokubetsukanyuuhokenryouritsu_R0504.pdf\" target=\"_blank\" rel=\"noopener\">\u7279\u5225\u52a0\u5165\u4fdd\u967a\u6599\u7387\u8868\uff08\u4ee4\u548c6\u5e7411\u67081\u65e5\uff5e\uff09\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<h2>\u52b4\u707d\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u52b4\u707d\u4fdd\u967a\u6599\u306f\u3001\u5e74\u306b\u4e00\u5ea6\u3001\u4e8b\u696d\u6240\u5168\u4f53\u306e\u5e74\u9593\u306e\u8cc3\u91d1\u7dcf\u984d\u3092\u3082\u3068\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span>\u500b\u4eba\u306e\u7d66\u4e0e\u304b\u3089\u6708\u3005\u8a08\u7b97\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u3053\u3067\u306f\u3001\u4e8b\u696d\u6240\u5168\u4f53\u3092\u60f3\u5b9a\u3057\u305f\u5e74\u9593\u306e\u8cc3\u91d1\u7dcf\u984d\u304c\u7570\u306a\u308b4\u3064\u306e\u696d\u7a2e\u306e\u4f8b\u3067\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4f8b1\uff1a\u5378\u58f2\u696d\u30fb\u5c0f\u58f2\u696d\u306e\u5834\u5408<\/h3>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4e8b\u696d\u6240\u306e\u5e74\u9593\u8cc3\u91d1\u7dcf\u984d\uff1a3,000\u4e07\u5186<\/li>\n<li>\u52b4\u707d\u4fdd\u967a\u6599\u7387\uff1a3\/1,000 (0.3%)<\/li>\n<li><strong>\u8a08\u7b97\u5f0f<\/strong>\uff1a30,000,000\u5186 \u00d7 0.3% = 90,000\u5186<\/li>\n<li><strong>\u5e74\u9593\u306e\u52b4\u707d\u4fdd\u967a\u6599<\/strong>\uff1a90,000\u5186<\/li>\n<\/ul>\n<\/div>\n<h3>\u4f8b2\uff1a\u5efa\u7bc9\u4e8b\u696d\u306e\u5834\u5408<\/h3>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4e8b\u696d\u6240\u306e\u5e74\u9593\u8cc3\u91d1\u7dcf\u984d\uff1a5,000\u4e07\u5186<\/li>\n<li>\u52b4\u707d\u4fdd\u967a\u6599\u7387\uff1a9.5\/1,000 (0.95%)<\/li>\n<li><strong>\u8a08\u7b97\u5f0f<\/strong>\uff1a50,000,000\u5186 \u00d7 0.95% = 475,000\u5186<\/li>\n<li><strong>\u5e74\u9593\u306e\u52b4\u707d\u4fdd\u967a\u6599<\/strong>\uff1a475,000\u5186<\/li>\n<\/ul>\n<\/div>\n<h3>\u4f8b3\uff1a\u98df\u6599\u54c1\u88fd\u9020\u696d\u306e\u5834\u5408<\/h3>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4e8b\u696d\u6240\u306e\u5e74\u9593\u8cc3\u91d1\u7dcf\u984d\uff1a8,000\u4e07\u5186<\/li>\n<li>\u52b4\u707d\u4fdd\u967a\u6599\u7387\uff1a5.5\/1,000 (0.55%)<\/li>\n<li><strong>\u8a08\u7b97\u5f0f<\/strong>\uff1a80,000,000\u5186 \u00d7 0.55% = 440,000\u5186<\/li>\n<li><strong>\u5e74\u9593\u306e\u52b4\u707d\u4fdd\u967a\u6599<\/strong>\uff1a440,000\u5186<\/li>\n<\/ul>\n<\/div>\n<h3>\u4f8b4\uff1a\u8ca8\u7269\u53d6\u6271\u4e8b\u696d\u306e\u5834\u5408<\/h3>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4e8b\u696d\u6240\u306e\u5e74\u9593\u8cc3\u91d1\u7dcf\u984d\uff1a1\u5104\u5186<\/li>\n<li>\u52b4\u707d\u4fdd\u967a\u6599\u7387\uff1a8.5\/1,000 (0.85%)<\/li>\n<li><strong>\u8a08\u7b97\u5f0f<\/strong>\uff1a100,000,000\u5186 \u00d7 0.85% = 850,000\u5186<\/li>\n<li><strong>\u5e74\u9593\u306e\u52b4\u707d\u4fdd\u967a\u6599<\/strong>\uff1a850,000\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/content\/tokubetsukanyuuhokenryouritsu_R0504.pdf\" target=\"_blank\" rel=\"noopener\">\u7279\u5225\u52a0\u5165\u4fdd\u967a\u6599\u7387\u8868\uff08\u4ee4\u548c6\u5e7411\u67081\u65e5\uff5e\uff09\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<h2>\u52b4\u707d\u4fdd\u967a\u6599\u306e\u7533\u544a\u3068\u7d0d\u4ed8\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u52b4\u707d\u4fdd\u967a\u6599\u306f\u3001\u6bce\u5e746\u67081\u65e5\u304b\u30897\u670810\u65e5\u307e\u3067\u306e\u9593\u306b\u300c\u5e74\u5ea6\u66f4\u65b0\u300d\u3068\u3044\u3046\u624b\u7d9a\u304d\u3092\u884c\u3044\u3001\u7533\u544a\u30fb\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/b><\/span>\u3053\u306e\u624b\u7d9a\u304d\u306f\u3001\u307e\u305a\u6982\u7b97\u3067\u4fdd\u967a\u6599\u3092\u524d\u6255\u3044\u3057\u3001\u7fcc\u5e74\u306b\u78ba\u5b9a\u3057\u305f\u91d1\u984d\u3068\u306e\u5dee\u984d\u3092\u7cbe\u7b97\u3059\u308b\u3068\u3044\u3046\u6d41\u308c\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u5e74\u5ea6\u66f4\u65b0\u306e\u4ed5\u7d44\u307f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u52b4\u707d\u4fdd\u967a\u6599\u306e\u5e74\u5ea6\u66f4\u65b0\u3067\u306f\u3001\u300c\u6628\u5e74\u5ea6\u306e\u4fdd\u967a\u6599\u306e\u7cbe\u7b97\u300d\u3068\u300c\u4eca\u5e74\u5ea6\u306e\u4fdd\u967a\u6599\u306e\u524d\u6255\u3044\u300d\u3092\u540c\u6642\u306b\u884c\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<h4>1. \u6982\u7b97\u4fdd\u967a\u6599\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\uff08\u4eca\u5e74\u5ea6\u306e\u524d\u6255\u3044\uff09<\/h4>\n<p>\u307e\u305a\u3001\u3053\u308c\u304b\u3089\u59cb\u307e\u308b\u65b0\u5e74\u5ea6\u306b\u5f93\u696d\u54e1\u3078\u652f\u6255\u3046\u898b\u8fbc\u307f\u306e\u8cc3\u91d1\u7dcf\u984d\u304b\u3089\u3001\u6982\u7b97\u306e\u4fdd\u967a\u6599\u3092\u8a08\u7b97\u3057\u3066\u524d\u6255\u3044\u3057\u307e\u3059\u3002\u898b\u8fbc\u307f\u984d\u304c\u524d\u5e74\u5ea6\u304b\u3089\u5927\u304d\u304f\u5909\u52d5\u3059\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u901a\u5e38\u306f\u524d\u5e74\u5ea6\u306e\u5b9f\u7e3e\u984d\u3092\u7528\u3044\u307e\u3059\u3002<\/p>\n<h4>2. \u78ba\u5b9a\u4fdd\u967a\u6599\u306e\u7533\u544a\u30fb\u7cbe\u7b97\uff08\u6628\u5e74\u5ea6\u306e\u7cbe\u7b97\uff09<\/h4>\n<p>\u6b21\u306b\u3001\u524d\u5e74\u5ea6\u306b\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u8cc3\u91d1\u7dcf\u984d\u304c\u78ba\u5b9a\u3059\u308b\u305f\u3081\u3001\u305d\u308c\u306b\u3082\u3068\u3065\u3044\u3066\u6b63\u3057\u3044\u4fdd\u967a\u6599\uff08\u78ba\u5b9a\u4fdd\u967a\u6599\uff09\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u3053\u306e\u91d1\u984d\u3068\u3001\u524d\u5e74\u306b\u7d0d\u4ed8\u3057\u305f\u6982\u7b97\u4fdd\u967a\u6599\u3068\u3092\u6bd4\u3079\u3066\u5dee\u984d\u3092\u8abf\u6574\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u4e0d\u8db3\u304c\u3042\u308b\u5834\u5408<\/strong>\uff1a\u78ba\u5b9a\u4fdd\u967a\u6599\u304c\u6982\u7b97\u4fdd\u967a\u6599\u3088\u308a\u591a\u3051\u308c\u3070\u3001\u305d\u306e\u4e0d\u8db3\u5206\u3092\u4eca\u5e74\u5ea6\u306e\u6982\u7b97\u4fdd\u967a\u6599\u3068\u3042\u308f\u305b\u3066\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u904e\u6255\u3044\u304c\u3042\u308b\u5834\u5408<\/strong>\uff1a\u78ba\u5b9a\u4fdd\u967a\u6599\u304c\u6982\u7b97\u4fdd\u967a\u6599\u3088\u308a\u5c11\u306a\u3051\u308c\u3070\u3001\u305d\u306e\u904e\u6255\u3044\u5206\u306f\u4eca\u5e74\u5ea6\u306e\u6982\u7b97\u4fdd\u967a\u6599\u306b\u5145\u5f53\uff08\u76f8\u6bba\uff09\u3055\u308c\u307e\u3059\u3002\u5145\u5f53\u3057\u304d\u308c\u306a\u3044\u5834\u5408\u306f\u9084\u4ed8\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u4ed5\u7d44\u307f\u306b\u3088\u308a\u3001\u5e74\u5ea6\u306e\u9014\u4e2d\u3067\u8cc3\u91d1\u7dcf\u984d\u304c\u5909\u52d5\u3057\u3066\u3082\u3001\u7fcc\u5e74\u306b\u5fc5\u305a\u6b63\u78ba\u306a\u91d1\u984d\u3067\u7cbe\u7b97\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u7d0d\u4ed8\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7b97\u51fa\u3055\u308c\u305f\u52b4\u50cd\u4fdd\u967a\u6599\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u91d1\u878d\u6a5f\u95a2\u3084\u90f5\u4fbf\u5c40\u306e\u7a93\u53e3\u3067\u7d0d\u4ed8\u66f8\u3092\u4f7f\u3063\u3066\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/b><\/span>\u307e\u305f\u3001\u4e8b\u524d\u306e\u624b\u7d9a\u304d\u3092\u3059\u308c\u3070\u3001\u53e3\u5ea7\u632f\u66ff\u306b\u3088\u308b\u7d0d\u4ed8\u3084\u3001\u96fb\u5b50\u7533\u8acb\u30fb\u96fb\u5b50\u7d0d\u4ed8\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u6982\u7b97\u4fdd\u967a\u6599\u984d\u304c40\u4e07\u5186\uff08\u52b4\u707d\u4fdd\u967a\u304b\u96c7\u7528\u4fdd\u967a\u306e\u3069\u3061\u3089\u304b\u4e00\u65b9\u306e\u307f\u6210\u7acb\u3057\u3066\u3044\u308b\u5834\u5408\u306f20\u4e07\u5186\uff09\u4ee5\u4e0a\u306e\u5834\u5408\u306b\u306f\u3001\u5e743\u56de\u306e\u5206\u5272\u7d0d\u4ed8\uff08\u5ef6\u7d0d\uff09\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/koyou_roudou\/roudoukijun\/hoken\/denshi-shinsei.html\" target=\"_blank\" rel=\"noopener\">\u52b4\u50cd\u4fdd\u967a\u95a2\u4fc2\u624b\u7d9a\u306e\u96fb\u5b50\u7533\u8acb\u306b\u3064\u3044\u3066\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a>\u3001<a href=\"https:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/koyou_roudou\/roudoukijun\/hoken\/roudouhoken21\/index.html\" target=\"_blank\" rel=\"noopener\">\u52b4\u50cd\u4fdd\u967a\u5e74\u5ea6\u66f4\u65b0\u306b\u4fc2\u308b\u304a\u77e5\u3089\u305b\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<h2>\u52b4\u707d\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u3067\u6ce8\u610f\u3059\u3079\u304d\u70b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u52b4\u707d\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u3067\u306f\u3001\u696d\u7a2e\u306e\u5224\u65ad\u3084\u8cc3\u91d1\u7dcf\u984d\u306e\u96c6\u8a08\u3067\u9593\u9055\u3044\u304c\u8d77\u3053\u308a\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u304c\u3044\u304f\u3064\u304b\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u6b63\u78ba\u306a\u7533\u544a\u306e\u305f\u3081\u306b\u3001\u6ce8\u610f\u70b9\u3092\u3057\u3063\u304b\u308a\u304a\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6b63\u3057\u3044\u696d\u7a2e\u5206\u985e\u306e\u9078\u629e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u81ea\u793e\u306e\u4e8b\u696d\u304c\u3069\u306e\u696d\u7a2e\u306b\u8a72\u5f53\u3059\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/b><\/span>\u8907\u6570\u306e\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u6700\u3082\u4e3b\u8981\u306a\u4e8b\u696d\uff08\u8cc3\u91d1\u7dcf\u984d\u304c\u6700\u3082\u591a\u3044\u3001\u307e\u305f\u306f\u5f93\u696d\u54e1\u6570\u304c\u591a\u3044\u306a\u3069\uff09\u306e\u6599\u7387\u3092\u9069\u7528\u3057\u307e\u3059\u3002\u5224\u65ad\u306b\u8ff7\u3046\u5834\u5408\u306f\u3001\u52b4\u50cd\u5c40\u3084\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u306b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u7aef\u6570\u51e6\u7406\u306e\u30eb\u30fc\u30eb<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u52b4\u707d\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u306e\u904e\u7a0b\u3067\u7aef\u6570\u304c\u51fa\u305f\u5834\u5408\u306e\u51e6\u7406\u306b\u306f\u30eb\u30fc\u30eb\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u8cc3\u91d1\u7dcf\u984d<\/strong>\uff1a\u96c6\u8a08\u3057\u305f\u5168\u5f93\u696d\u54e1\u306e\u8cc3\u91d1\u7dcf\u984d\u306b1,000\u5186\u672a\u6e80\u306e\u7aef\u6570\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5207\u308a\u6368\u3066\u307e\u3059\u3002<\/li>\n<li><strong>\u4fdd\u967a\u6599\u984d<\/strong>\uff1a\u7b97\u51fa\u3057\u305f\u4fdd\u967a\u6599\u984d\u306b1\u5186\u672a\u6e80\u306e\u7aef\u6570\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5207\u308a\u6368\u3066\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h2>\u52b4\u707d\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u3092\u52b9\u7387\u5316\u3059\u308b\u306b\u306f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u5ea6\u66f4\u65b0\u306e\u624b\u7d9a\u304d\u306f\u8907\u96d1\u3067\u6642\u9593\u304c\u304b\u304b\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/b><\/span>IT\u30c4\u30fc\u30eb\u3084\u5c02\u9580\u5bb6\u306e\u529b\u3092\u501f\u308a\u308b\u3053\u3068\u3067\u3001\u62c5\u5f53\u8005\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u3001\u696d\u52d9\u3092\u52b9\u7387\u5316\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u539a\u751f\u52b4\u50cd\u7701\u306e\u7533\u544a\u66f8\u4f5c\u6210\u652f\u63f4\u30c4\u30fc\u30eb<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u539a\u751f\u52b4\u50cd\u7701\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3067\u306f\u3001\u300c<a href=\"https:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/koyou_roudou\/roudoukijun\/roudouhoken.html\" target=\"_blank\" rel=\"noopener\">\u5e74\u5ea6\u66f4\u65b0\u7533\u544a\u66f8\u8a08\u7b97\u652f\u63f4\u30c4\u30fc\u30eb<\/a>\u300d\u304c\u63d0\u4f9b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>Excel\u5f62\u5f0f\u306e\u30d5\u30a1\u30a4\u30eb\u3067\u3001\u6570\u5024\u3092\u5165\u529b\u3059\u308b\u3060\u3051\u3067\u52b4\u50cd\u4fdd\u967a\u6599\u3092\u81ea\u52d5\u8a08\u7b97\u3057\u3066\u304f\u308c\u308b\u305f\u3081\u3001\u624b\u8a08\u7b97\u306b\u3088\u308b\u30df\u30b9\u3092\u9632\u304e\u3001\u7533\u544a\u66f8\u4f5c\u6210\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u30af\u30e9\u30a6\u30c9\u7d66\u4e0e\u8a08\u7b97\u30bd\u30d5\u30c8\u306e\u6d3b\u7528<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30af\u30e9\u30a6\u30c9\u578b\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/\" data-internallinksmanager029f6b8e52c=\"560\" title=\"\u7d66\u4e0e\u8a08\u7b97\u30bd\u30d5\u30c8\">\u7d66\u4e0e\u8a08\u7b97\u30bd\u30d5\u30c8<\/a>\u306b\u306f\u3001\u52b4\u50cd\u4fdd\u967a\u306e\u5e74\u5ea6\u66f4\u65b0\u306b\u5bfe\u5fdc\u3057\u305f\u6a5f\u80fd\u304c\u5099\u308f\u3063\u3066\u3044\u308b\u3082\u306e\u3082\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u6bce\u6708\u306e\u7d66\u4e0e\u30c7\u30fc\u30bf\u304b\u3089\u8cc3\u91d1\u7dcf\u984d\u3092\u81ea\u52d5\u3067\u96c6\u8a08\u3057\u3001\u7533\u544a\u66f8\u69d8\u5f0f\u306e\u30c7\u30fc\u30bf\u3092\u4f5c\u6210\u3057\u3066\u304f\u308c\u308b\u305f\u3081\u3001\u8ee2\u8a18\u30df\u30b9\u306a\u3069\u304c\u306a\u304f\u306a\u308a\u3001\u5927\u5e45\u306a\u6642\u9593\u77ed\u7e2e\u306b\u3064\u306a\u304c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u3078\u306e\u59d4\u8a17<\/h3>\n<p><span style=\"background-color: 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