{"id":23297,"date":"2021-08-30T10:00:28","date_gmt":"2021-08-30T01:00:28","guid":{"rendered":"https:\/\/biz.moneyforward.com\/support\/payroll\/?p=23297"},"modified":"2021-08-26T21:02:29","modified_gmt":"2021-08-26T12:02:29","slug":"bn28","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/support\/payroll\/hr-basic-knowledge\/bn28.html","title":{"rendered":"\u3010\u6240\u5f97\u3011\u300c\u6240\u5f97\u306e\u898b\u7a4d\u984d\u300d\u3068\u306f"},"content":{"rendered":"<p>\u300c\u6240\u5f97\u306e\u898b\u7a4d\u984d\u300d\u3068\u306f\u3001\u305d\u306e\u5e74\u306b\u5f97\u3089\u308c\u308b\u3068\u898b\u7a4d\u3089\u308c\u308b\u5404\u7a2e\u306e\u53ce\u5165\u304b\u3089\u3001\u5fc5\u8981\u7d4c\u8cbb\u7b49\u306e\u5404\u7a2e\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u5408\u8a08\u984d\u306e\u3053\u3068\u3067\u3059\u3002<br \/>\n\u6240\u5f97\u306e\u7a2e\u985e\u3001\u304a\u3088\u3073\u53ce\u5165\u3068\u63a7\u9664\u306e\u5185\u8a33\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h2>\u6240\u5f97\u306e\u7a2e\u985e\u3068\u5185\u8a33<\/h2>\n<h3>\u4e8b\u696d\u6240\u5f97<\/h3>\n<ul>\n<li>\u53ce\u5165\uff1a1\u6708\u301c12\u6708\u306b\u81ea\u55b6\u696d\u306a\u3069\u306e\u4e8b\u696d\u3067\u5f97\u305f<strong>\u7dcf\u53ce\u5165\u91d1\u984d<\/strong>\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/li>\n<li>\u5fc5\u8981\u7d4c\u8cbb\u7b49\uff1a1\u6708\u301c12\u6708\u306b\u4e8b\u696d\u306e\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306b\u5fc5\u8981\u3068\u306a\u3063\u305f<strong>\u58f2\u4e0a\u539f\u4fa1\u3084\u8ca9\u58f2\u8cbb\u30fb\u4e00\u822c\u7ba1\u7406\u8cbb\u305d\u306e\u4ed6\u306e\u8cbb\u7528\u306e\u7dcf\u984d<\/strong>\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<h3>\u96d1\u6240\u5f97<\/h3>\n<ul>\n<li>\u53ce\u5165\uff1a1\u6708\u301c12\u6708\u306b\u56fd\u6c11\u5e74\u91d1\u30fb\u539a\u751f\u5e74\u91d1\u30fb\u5171\u6e08\u5e74\u91d1\u306a\u3069\u306e\u516c\u7684\u5e74\u91d1\u7b49\u3068\u3001\u539f\u7a3f\u6599\u3084\u5370\u7a0e\u30fb\u8b1b\u6f14\u6599\u30fb\u653e\u9001\u51fa\u6f14\u6599\u30fb\u8cb8\u91d1\u306e\u5229\u5b50\u30fb\u751f\u547d\u4fdd\u967a\u5951\u7d04\u7b49\u306b\u57fa\u3065\u304f\u5e74\u91d1\u3067\u5f97\u305f<strong>\u7dcf\u53ce\u5165\u91d1\u984d<\/strong>\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/li>\n<li>\u5fc5\u8981\u7d4c\u8cbb\u7b49\uff1a\u516c\u7684\u5e74\u91d1\u7b49\u306b\u3064\u3044\u3066\u306f<strong>\u53d7\u7d66\u8005\u306e\u5e74\u9f62\u3068\u7dcf\u53ce\u5165\u91d1\u984d\u306b\u5fdc\u3058\u305f\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u984d<\/strong>\u304c\u3001\u305d\u306e\u4ed6\u306e\u5834\u5408\u306f\u53ce\u5165\u3092\u5f97\u308b\u306b\u3042\u305f\u308a\u751f\u3058\u305f<strong>\u5fc5\u8981\u7d4c\u8cbb\u306e\u7dcf\u984d<\/strong>\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<br \/>\n\u8a73\u3057\u304f\u306f\u3001<a class=\"blank\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1500.htm\" target=\"_blank\" rel=\"nofollow noopener\">No.1500\u300c\u96d1\u6240\u5f97\u300d\uff5c \u56fd\u7a0e\u5e81<\/a>\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ul>\n<h3>\u914d\u5f53\u6240\u5f97<\/h3>\n<ul>\n<li>\u53ce\u5165\uff1a1\u6708\u301c12\u6708\u306b\u914d\u5f53\u3067\u5f97\u305f\u53ce\u5165\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/li>\n<li>\u5fc5\u8981\u7d4c\u8cbb\u7b49\uff1a\u5143\u672c\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u306b\u8981\u3057\u305f<strong>\u8ca0\u50b5\u306e\u5229\u5b50\u306e\u7dcf\u984d<\/strong>\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<br \/>\n\u8a73\u3057\u304f\u306f\u3001<a class=\"blank\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1330.htm\" target=\"_blank\" rel=\"nofollow noopener\">No.1330\u300c\u914d\u5f53\u6240\u5f97\u300d\uff5c 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\/>\n\u8a73\u3057\u304f\u306f\u3001<a class=\"blank\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1420.htm\" target=\"_blank\" rel=\"nofollow noopener\">No.1420\u300c\u9000\u8077\u6240\u5f97\u300d\uff5c \u56fd\u7a0e\u5e81<\/a>\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ul>\n<h3>\u4e0a\u8a18\u4ee5\u5916\u306e\u6240\u5f97<\/h3>\n<p>\u4e0a\u8a18\u4ee5\u5916\u306e\u300c\u305d\u306e\u4ed6\u306e\u6240\u5f97\u300d\u306b\u306f\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u8a73\u3057\u304f\u306f\u3001<a class=\"blank\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/shoto319.htm\" target=\"_blank\" rel=\"nofollow noopener\">\u6240\u5f97\u306e\u7a2e\u985e\u3068\u8ab2\u7a0e\u306e\u3057\u304f\u307f\uff5c \u56fd\u7a0e\u5e81<\/a>\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u30fb\u8b72\u6e21\u6240\u5f97<br \/>\n\u30fb\u5c71\u6797\u6240\u5f97<br 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