{"id":23759,"date":"2021-08-30T11:31:43","date_gmt":"2021-08-30T02:31:43","guid":{"rendered":"https:\/\/biz.moneyforward.com\/support\/payroll\/?p=23759"},"modified":"2025-08-26T17:41:29","modified_gmt":"2025-08-26T08:41:29","slug":"bn12","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/support\/payroll\/hr-basic-knowledge\/bn12.html","title":{"rendered":"\u3010\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u3011\u300c\u52e4\u52b4\u306b\u3088\u308b\u6240\u5f97\u300d\u3068\u306f"},"content":{"rendered":"<p>\u52e4\u52b4\u5b66\u751f\u304c\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u300c\u52e4\u52b4\u306b\u3088\u308b\u6240\u5f97\u300d\u3068\u305d\u308c\u4ee5\u5916\u306e\u6240\u5f97\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c85\u4e07\u5186\u4ee5\u4e0b<sup>\u203b<\/sup>\u3067\u3042\u308b\u3053\u3068\u3002\n<li>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u3046\u3061\u3001\u52e4\u52b4\u306b\u3088\u308b\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u306f10\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<\/ul>\n<p><small>\u203b\u4ee4\u548c7\u5e7412\u67081\u65e5\u3088\u308a85\u4e07\u5186\u4ee5\u4e0b\u3002\u4ee4\u548c7\u5e7411\u670830\u65e5\u307e\u3067\u306f75\u4e07\u4ee5\u4e0b\u3001\u4ee4\u548c\u5143\u5e74\u5206\u4ee5\u524d\u306f65\u4e07\u5186\u4ee5\u4e0b\u3002<\/small><\/p>\n<p>\u8a73\u7d30\u306f\u4ee5\u4e0b\u306e\u56fd\u7a0e\u5e81\u306e\u30da\u30fc\u30b8\u3092\u53c2\u7167\u3057\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 class=\"blank\" href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2025kiso\/index.htm\" target=\"_blank\" rel=\"nofollow noopener\">\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 class=\"blank\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1175.htm\" target=\"_blank\" rel=\"nofollow noopener\">No.1175\u2003\u52e4\u52b4\u5b66\u751f\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u52e4\u52b4\u5b66\u751f\u304c\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 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