{"id":23609,"date":"2021-08-30T10:00:39","date_gmt":"2021-08-30T01:00:39","guid":{"rendered":"https:\/\/biz.moneyforward.com\/support\/payroll\/?p=23609"},"modified":"2025-08-26T17:36:40","modified_gmt":"2025-08-26T08:36:40","slug":"bn03","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/support\/payroll\/hr-basic-knowledge\/bn03.html","title":{"rendered":"\u3010\u6276\u990a\u89aa\u65cf\u3011\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u300c\u6276\u990a\u89aa\u65cf\u300d\u3068\u306f"},"content":{"rendered":"<p>\u300c\u6276\u990a\u89aa\u65cf\u300d\u3068\u306f\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306e\u73fe\u6cc1\u306b\u304a\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u306e\u3059\u3079\u3066\u306b\u5f53\u3066\u306f\u307e\u308b\u4eba\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u914d\u5076\u8005\u4ee5\u5916\u306e\u89aa\u65cf\uff086\u89aa\u7b49\u5185\u306e\u8840\u65cf\u304a\u3088\u30733\u89aa\u7b49\u5185\u306e\u59fb\u65cf\uff09\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<li>\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/li>\n<li>\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u4ee5\u4e0b<sup>\u203b<\/sup>\uff08\u53ce\u5165\u304c\u7d66\u4e0e\u306e\u307f\u306e\u5834\u5408\u306f\u7d66\u4e0e\u53ce\u5165\u304c123\u4e07\u5186\u4ee5\u4e0b\uff09\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<li>\u305d\u306e\u5e74\u3092\u901a\u3058\u3066\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3001\u307e\u305f\u306f\u767d\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306a\u3044\u3053\u3068\u3002<\/li>\n<\/ul>\n<p><small>\u203b\u4ee4\u548c7\u5e7412\u67081\u65e5\u3088\u308a58\u4e07\u5186\u4ee5\u4e0b\u3002\u4ee4\u548c7\u5e7411\u670830\u65e5\u307e\u3067\u306f48\u4e07\u4ee5\u4e0b\u3002<\/small><\/p>\n<p>\u8a73\u7d30\u306f\u4ee5\u4e0b\u306e\u56fd\u7a0e\u5e81\u306e\u30da\u30fc\u30b8\u3092\u3054\u53c2\u7167\u306e\u3046\u3048\u3001\u4e0d\u660e\u306a\u70b9\u306f\u6700\u5bc4\u308a\u306e\u7a0e\u52d9\u7f72\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2025kiso\/index.htm\" target=\"_blank\" rel=\"nofollow\" class=\"blank\">\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81 <\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1180.htm\" target=\"_blank\" rel=\"nofollow\" class=\"blank\">No.1180\u2003\u6276\u990a\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81 <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u6276\u990a\u89aa\u65cf\u300d\u3068\u306f\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306e\u73fe\u6cc1\u306b\u304a\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u306e\u3059\u3079\u3066\u306b\u5f53\u3066\u306f\u307e\u308b\u4eba\u3092\u3044\u3044\u307e\u3059\u3002 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