{"id":23762,"date":"2021-08-30T11:25:51","date_gmt":"2021-08-30T02:25:51","guid":{"rendered":"https:\/\/biz.moneyforward.com\/support\/payroll\/?p=23762"},"modified":"2025-08-26T18:43:42","modified_gmt":"2025-08-26T09:43:42","slug":"bn10","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/support\/payroll\/hr-basic-knowledge\/bn10.html","title":{"rendered":"\u3010\u3072\u3068\u308a\u89aa\u63a7\u9664\u30fb\u5be1\u5a66\u63a7\u9664\u3011\u300c\u3072\u3068\u308a\u89aa\u63a7\u9664\u30fb\u5be1\u5a66\u63a7\u9664\u300d\u3068\u306f"},"content":{"rendered":"<p>\u7d0d\u7a0e\u8005\u304c\u3072\u3068\u308a\u89aa\u3084\u5be1\u5a66\u306e\u5834\u5408\u3001\u4e00\u5b9a\u306e\u91d1\u984d\u306e\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u8a73\u7d30\u306f\u4ee5\u4e0b\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<ul>\n<li><a href=\"#ttl01\">\u300c\u3072\u3068\u308a\u89aa\u63a7\u300d\u3068\u306f<\/a><\/li>\n<li><a href=\"#ttl02\">\u300c\u5be1\u5a66\u63a7\u9664\u300d\u3068\u306f<\/a><\/li>\n<li><a href=\"#ttl03\">\u3072\u3068\u308a\u89aa\u63a7\u9664\u30fb\u5be1\u5a66\u63a7\u9664\u306e\u5224\u5b9a\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8<\/a><\/li>\n<\/ul>\n<h2 id=\"ttl01\">\u300c\u3072\u3068\u308a\u89aa\u63a7\u9664\u300d\u3068\u306f<\/h2>\n<p>\u7d0d\u7a0e\u8005\u304c\u3072\u3068\u308a\u89aa\u306e\u5834\u5408\u306f\u3001\u4e00\u5b9a\u306e\u91d1\u984d\u306e\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u3053\u308c\u3092\u300c\u3072\u3068\u308a\u89aa\u63a7\u9664\u300d\u3068\u3044\u3044\u3001\u4ee4\u548c2\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3072\u3068\u308a\u89aa\u3068\u306f\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306e\u73fe\u6cc1\u3067\u3001\u5a5a\u59fb\u3092\u3057\u3066\u3044\u306a\u3044\u3001\u307e\u305f\u306f\u914d\u5076\u8005\u306e\u751f\u6b7b\u306e\u660e\u3089\u304b\u3067\u306a\u3044\u4e00\u5b9a\u306e\u4eba\u306e\u3046\u3061\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>\u305d\u306e\u4eba\u3068\u3001\u4e8b\u5b9f\u4e0a\u5a5a\u59fb\u95a2\u4fc2\u3068\u540c\u69d8\u3068\u8a8d\u3081\u3089\u308c\u308b\u4e00\u5b9a\u306e\u4eba\u304c\u3044\u306a\u3044\u3053\u3068\u3002\u305d\u306e\u4eba\u3068\u3001\u4e8b\u5b9f\u4e0a\u5a5a\u59fb\u95a2\u4fc2\u3068\u540c\u69d8\u3068\u8a8d\u3081\u3089\u308c\u308b\u4e00\u5b9a\u306e\u4eba\u304c\u3044\u306a\u3044\u3053\u3068\u3002<\/li>\n<li>\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5b50\u304c\u3044\u308b\u3053\u3068\u3002\u306a\u304a\u3001\u305d\u306e\u5e74\u306e\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u304c58\u4e07\u5186\u4ee5\u4e0b<sup>\u203b<\/sup>\u3067\u3001\u4ed6\u306e\u4eba\u306e\u6276\u990a\u89aa\u65cf\u7b49\u3067\u306a\u3044\u5b50\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<li>\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c500\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\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><br \/>\n<br \/>\n\u8a73\u7d30\u306f\u4ee5\u4e0b\u306e\u56fd\u7a0e\u5e81\u306e\u30da\u30fc\u30b8\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1171.htm\" target=\"_blank\" rel=\"nofollow\" class=\"blank\">No.1171\u2003\u3072\u3068\u308a\u89aa\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81 <\/a><\/p>\n<h2 id=\"ttl02\">\u300c\u5be1\u5a66\u63a7\u9664\u300d\u3068\u306f<\/h2>\n<p>\u7d0d\u7a0e\u8005\u304c\u5be1\u5a66\u306e\u5834\u5408\u3001\u4e00\u5b9a\u306e\u91d1\u984d\u306e\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u3053\u308c\u3092\u300c\u5be1\u5a66\u63a7\u9664\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u5be1\u5a66\u3068\u306f\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306e\u73fe\u6cc1\u306b\u304a\u3044\u3066\u3001\u3072\u3068\u308a\u89aa\u306b\u8a72\u5f53\u305b\u305a\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u5f53\u3066\u306f\u307e\u308b\u4eba\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u592b\u3068\u96e2\u5a5a\u3057\u305f\u3042\u3068\u3001\u5a5a\u59fb\u3057\u3066\u304a\u3089\u305a\u3001\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u4eba\u3067\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c500\u4e07\u5186\u4ee5\u4e0b\u306e\u4eba\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<li>\u592b\u3068\u6b7b\u5225\u3057\u305f\u3042\u3068\u3001\u5a5a\u59fb\u3092\u3057\u3066\u3044\u306a\u3044\u4eba\u3001\u307e\u305f\u306f\u592b\u306e\u751f\u6b7b\u304c\u660e\u3089\u304b\u3067\u306a\u3044\u4e00\u5b9a\u306e\u4eba\u3067\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c500\u4e07\u5186\u4ee5\u4e0b\u306e\u4eba\u3067\u3042\u308b\u3053\u3068\u3002<sup>\u203b<\/sup><\/li>\n<\/ul>\n<p><small>\u203b\u3053\u306e\u5834\u5408\u3001\u6276\u990a\u89aa\u65cf\u306e\u8981\u4ef6\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/small><\/p>\n<div class=\"box-error\">\n<ul style=\"margin: 0px 0px 0px 20px\">\n<li>\u300c\u592b\u300d\u3068\u306f\u3001<strong>\u6c11\u6cd5\u4e0a\u306e\u5a5a\u59fb\u95a2\u4fc2\u306b\u3042\u308b\u8005<\/strong>\u3092\u3044\u3044\u307e\u3059\u3002<\/li>\n<li>\u7d0d\u7a0e\u8005\u3068\u4e8b\u5b9f\u4e0a\u5a5a\u59fb\u95a2\u4fc2\u3068\u540c\u69d8\u3068\u8a8d\u3081\u3089\u308c\u308b\u4e00\u5b9a\u306e\u4eba\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u5be1\u5a66\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u8a73\u7d30\u306f\u4ee5\u4e0b\u306e\u56fd\u7a0e\u5e81\u306e\u30da\u30fc\u30b8\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1170.htm\" target=\"_blank\" rel=\"nofollow\" class=\"blank\">No.1170\u2003\u5be1\u5a66\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81 <\/a><\/p>\n<h2 id=\"ttl03\">\u3072\u3068\u308a\u89aa\u63a7\u9664\u30fb\u5be1\u5a66\u63a7\u9664\u306e\u5224\u5b9a\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8<\/h2>\n<p>\u3072\u3068\u308a\u89aa\u63a7\u9664\u307e\u305f\u306f\u5be1\u5a66\u63a7\u9664\u306e\u5bfe\u8c61\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/3\/2055\/07\/2025-07-28_13h37_04.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/3\/2055\/07\/2025-07-28_13h37_04.png\" alt=\"\" width=\"883\" height=\"611\" class=\"alignnone size-full wp-image-40999\" srcset=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/3\/2055\/07\/2025-07-28_13h37_04.png 883w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/3\/2055\/07\/2025-07-28_13h37_04-300x208.png 300w, https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/3\/2055\/07\/2025-07-28_13h37_04-768x531.png 768w\" sizes=\"auto, (max-width: 767px) 89vw, (max-width: 1000px) 54vw, (max-width: 1071px) 543px, 580px\" \/><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u7d0d\u7a0e\u8005\u304c\u3072\u3068\u308a\u89aa\u3084\u5be1\u5a66\u306e\u5834\u5408\u3001\u4e00\u5b9a\u306e\u91d1\u984d\u306e\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 \u8a73\u7d30\u306f\u4ee5\u4e0b\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002 \u300c\u3072\u3068\u308a\u89aa\u63a7\u300d\u3068\u306f \u300c\u5be1\u5a66\u63a7\u9664\u300d\u3068\u306f \u3072\u3068\u308a\u89aa\u63a7\u9664\u30fb\u5be1\u5a66\u63a7\u9664\u306e\u5224\u5b9a\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8 \u300c\u3072\u3068\u308a\u89aa\u63a7\u9664\u300d\u3068\u306f \u7d0d\u7a0e\u8005\u304c\u3072\u3068\u308a\u89aa\u306e\u5834\u5408\u306f\u3001\u4e00\u5b9a\u306e\u91d1\u984d\u306e\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 \u3053\u308c\u3092\u300c\u3072\u3068\u308a\u89aa\u63a7\u9664\u300d\u3068\u3044\u3044\u3001\u4ee4\u548c2\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\u3002 \u3072\u3068\u308a\u89aa\u3068\u306f\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306e\u73fe\u6cc1\u3067\u3001\u5a5a\u59fb\u3092\u3057\u3066\u3044\u306a\u3044\u3001\u307e\u305f\u306f\u914d\u5076\u8005\u306e\u751f\u6b7b\u306e\u660e\u3089\u304b\u3067\u306a\u3044\u4e00\u5b9a\u306e\u4eba\u306e\u3046\u3061\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u306e\u3059\u3079\u3066\u306b\u5f53\u3066\u306f\u307e\u308b\u4eba\u3092\u3044\u3044\u307e\u3059\u3002 \u305d\u306e\u4eba\u3068\u3001\u4e8b\u5b9f\u4e0a\u5a5a\u59fb\u95a2\u4fc2\u3068\u540c\u69d8\u3068\u8a8d\u3081\u3089\u308c\u308b\u4e00\u5b9a\u306e\u4eba\u304c\u3044\u306a\u3044\u3053\u3068\u3002\u305d\u306e\u4eba\u3068\u3001\u4e8b\u5b9f\u4e0a\u5a5a\u59fb\u95a2\u4fc2\u3068\u540c\u69d8\u3068\u8a8d\u3081\u3089\u308c\u308b\u4e00\u5b9a\u306e\u4eba\u304c\u3044\u306a\u3044\u3053\u3068\u3002 \u751f\u8a08<\/p>\n","protected":false},"author":58,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[81],"tags":[],"class_list":["post-23762","post","type-post","status-publish","format-standard","hentry","category-hr-basic-knowledge"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/biz.moneyforward.com\/support\/payroll\/wp-json\/wp\/v2\/posts\/23762","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/biz.moneyforward.com\/support\/payroll\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/biz.moneyforward.com\/support\/payroll\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/support\/payroll\/wp-json\/wp\/v2\/users\/58"}],"replies":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/support\/payroll\/wp-json\/wp\/v2\/comments?post=23762"}],"version-history":[{"count":12,"href":"https:\/\/biz.moneyforward.com\/support\/payroll\/wp-json\/wp\/v2\/posts\/23762\/revisions"}],"predecessor-version":[{"id":41501,"href":"https:\/\/biz.moneyforward.com\/support\/payroll\/wp-json\/wp\/v2\/posts\/23762\/revisions\/41501"}],"wp:attachment":[{"href":"https:\/\/biz.moneyforward.com\/support\/payroll\/wp-json\/wp\/v2\/media?parent=23762"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/support\/payroll\/wp-json\/wp\/v2\/categories?post=23762"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/support\/payroll\/wp-json\/wp\/v2\/tags?post=23762"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}