{"id":44385,"date":"2026-06-05T10:00:29","date_gmt":"2026-06-05T01:00:29","guid":{"rendered":"https:\/\/biz.moneyforward.com\/support\/payroll\/?p=44385"},"modified":"2026-06-05T09:30:52","modified_gmt":"2026-06-05T00:30:52","slug":"20260605","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/support\/payroll\/news\/law\/20260605.html","title":{"rendered":"\u4ee4\u548c8\u5e74\u5ea6\uff082026\u5e74\u5ea6\uff09\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3084\u99d0\u8eca\u5834\u7b49\u306e\u6539\u6b63\u306b\u95a2\u3059\u308b\u8ffd\u52a0\u5bfe\u5fdc\u306e\u304a\u77e5\u3089\u305b"},"content":{"rendered":"<p>\u3044\u3064\u3082\u300c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u7d66\u4e0e\u300d\u3092\u3054\u5229\u7528\u3044\u305f\u3060\u304d\u307e\u3057\u3066\u3001\u8aa0\u306b\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n<p>2026\u5e744\u670820\u65e5\uff08\u6708\uff09\u306b\u3001\u56fd\u7a0e\u5e81\u304b\u3089\u65b0\u305f\u306b\u300c\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u6539\u6b63\u306b\u95a2\u3059\u308bQ&amp;A\u300d\u304c\u516c\u958b\u3055\u308c\u307e\u3057\u305f\u3002<br \/>\n\u3053\u308c\u306b\u3088\u308a\u3001\u99d0\u8eca\u5834\u7b49\u306e\u91d1\u984d\u3092\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306b\u5408\u7b97\u3057\u3066\u8a08\u7b97\u3059\u308b\u969b\u306e\u8a73\u7d30\u304c\u660e\u3089\u304b\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u305d\u308c\u306b\u4f34\u3044\u3001\u30af\u30e9\u30a6\u30c9\u7d66\u4e0e\u306b\u304a\u3044\u3066\u3082\u516c\u958b\u3055\u308c\u305fQ&amp;A\u306b\u3042\u308f\u305b\u3066\u4e00\u90e8\u306e\u4ed5\u69d8\u3092\u898b\u76f4\u3057\u3001\u8ffd\u52a0\u306e\u5bfe\u5fdc\u3092\u884c\u3044\u307e\u3057\u305f\u306e\u3067\u3001\u304a\u77e5\u3089\u305b\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<div class=\"box-info\">\n<ul style=\"margin: 0px 0px 0px 20px\">\n<li>\u30af\u30e9\u30a6\u30c9\u7d66\u4e0e\u306b\u304a\u3051\u308b\u4ee4\u548c8\u5e74\u5ea6\uff082026\u5e74\u5ea6\uff09\u306e\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u304a\u3088\u3073\u99d0\u8eca\u5834\u7b49\u306b\u95a2\u3059\u308b\u6539\u6b63\u5bfe\u5fdc\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/support\/payroll\/news\/law\/20260407.html\" rel=\"noopener\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u306e\u304a\u77e5\u3089\u305b\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/li>\n<li>\u672c\u30ea\u30ea\u30fc\u30b9\u306f\u3001\u6cd5\u4ee4\u65bd\u884c\u5f8c\u306b\u56fd\u7a0e\u5e81\u304b\u3089\u8a73\u7d30\u304c\u8ffd\u52a0\u3067\u793a\u3055\u308c\u305f\u3053\u3068\u306b\u4f34\u3046\u5bfe\u5fdc\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u6539\u6b63\u306b\u95a2\u3059\u308bQ&amp;A\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026tsukin\/pdf\/01.pdf\" target=\"_blank\" rel=\"nofollow\" class=\"blank\">\u3053\u3061\u3089<\/a>\u306e\u56fd\u7a0e\u5e81\u306e\u30da\u30fc\u30b8\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ul>\n<\/div>\n<h2>\u5bfe\u8c61\u30da\u30fc\u30b8<\/h2>\n<ul>\n<li><a href=\"https:\/\/payroll.moneyforward.com\/employees\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u5f93\u696d\u54e1\u60c5\u5831<\/a><\/li>\n<li><a href=\"https:\/\/payroll.moneyforward.com\/payrolls\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u7d66\u4e0e\u8a08\u7b97<\/a><\/li>\n<\/ul>\n<h2>\u5bfe\u8c61\u306e\u304a\u5ba2\u3055\u307e<\/h2>\n<p>\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u7d66\u4e0e\u3092\u3054\u5229\u7528\u4e2d\u306e\u304a\u5ba2\u3055\u307e<\/p>\n<h2>\u5909\u66f4\u5185\u5bb9\u306e\u8a73\u7d30<\/h2>\n<p>2026\u5e744\u670820\u65e5\uff08\u6708\uff09\u306b\u516c\u958b\u3055\u308c\u305f\u300c\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u6539\u6b63\u306b\u95a2\u3059\u308bQ&amp;A\u300d\u306b\u304a\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u304c\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<ul>\n<li>\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306f\u300c\u8ddd\u96e2\u6bd4\u4f8b\u306b\u3088\u308b\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u300d\u3068\u300c\u99d0\u8eca\u5834\u7b49\u306e\u6599\u91d1\u76f8\u5f53\u984d\uff081\u30f6\u6708\u3042\u305f\u308a\u4e0a\u96505,000\u5186\uff09\u300d\u306e\u5408\u7b97\u3067\u7b97\u5b9a\u3059\u308b\u3002<\/li>\n<li>\u652f\u7d66\u3059\u308b\u901a\u52e4\u624b\u5f53\uff08\u8ddd\u96e2\u6bd4\u4f8b\u5206 + \u99d0\u8eca\u5834\u7b49\u76f8\u5f53\u5206\uff09\u306e\u5408\u8a08\u3092\u3001\u4e0a\u8a18\u3067\u5408\u7b97\u3057\u305f\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3068\u6bd4\u8f03\u3057\u3066\u8ab2\u7a0e\u30fb\u975e\u8ab2\u7a0e\u984d\u3092\u5224\u5b9a\u3059\u308b\u3002<\/li>\n<\/ul>\n<h3>\u5909\u66f4\u306b\u4f34\u3046\u30af\u30e9\u30a6\u30c9\u7d66\u4e0e\u3067\u306e\u5bfe\u5fdc<\/h3>\n<p>\u901a\u52e4\u8ddd\u96e2\u306b\u5fdc\u3058\u305f\u5b9f\u969b\u306e\u652f\u7d66\u984d\u304c\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3092\u4e0b\u56de\u308b\u5834\u5408\u3001\u305d\u306e\u5dee\u984d\u306e\u7bc4\u56f2\u5185\u3067\u3001\u99d0\u8eca\u5834\u7b49\u306e\u6599\u91d1\u76f8\u5f53\u984d\u3092\u542b\u3081\u305f\u5168\u4f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3092\u7b97\u51fa\u3059\u308b\u51e6\u7406\u306b\u5bfe\u5fdc\u3057\u307e\u3057\u305f\u3002<\/p>\n<h3>\u5177\u4f53\u4f8b<\/h3>\n<p>\u672c\u9805\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u306e\u5834\u5408\u3092\u4f8b\u306b\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u30de\u30a4\u30ab\u30fc\u901a\u52e4\uff08\u7247\u9053\u8ddd\u96e24km\u306b\u3088\u308b\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\uff09\uff1a4,200\u5186<\/li>\n<li>\u5b9f\u969b\u306e\u652f\u7d66\u984d\uff1a\u901a\u52e4\u8ddd\u96e2\u5206\u306e\u652f\u7d66\u5b9f\u8cbb3,000\u5186 + \u99d0\u8eca\u5834\u4ee36,000\u5186 = 9,000\u5186<\/li>\n<li>\u99d0\u8eca\u5834\u4ee3\u306e\u975e\u8ab2\u7a0e\u4e0a\u9650\u984d\uff1a5,000\u5186<\/li>\n<\/ul>\n<h4>\u5909\u66f4\u524d<\/h4>\n<p>\u5909\u66f4\u524d\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u65b9\u6cd5\u3067\u7b97\u51fa\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<ul>\n<li>\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\uff1a\u901a\u52e4\u8ddd\u96e2\u5206\u306e\u652f\u7d66\u5b9f\u8cbb\uff083,000\u5186\uff09+ \u99d0\u8eca\u5834\u4ee3\u306e\u975e\u8ab2\u7a0e\u4e0a\u9650\u984d\uff085,000\u5186\uff09= 8,000\u5186<\/li>\n<li>\u8ab2\u7a0e\u5bfe\u8c61\uff1a\u5b9f\u969b\u306e\u652f\u7d66\u984d\uff089,000\u5186\uff09- \u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\uff088,000\u5186\uff09= 1,000\u5186<\/li>\n<\/ul>\n<h4>\u5909\u66f4\u5f8c<\/h4>\n<p>\u5909\u66f4\u5f8c\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u65b9\u6cd5\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\uff1a\u901a\u52e4\u8ddd\u96e2\u306b\u5fdc\u3058\u305f\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\uff084,200\u5186<sup>\u203b<\/sup>\uff09+ \u99d0\u8eca\u5834\u4ee3\u306e\u975e\u8ab2\u7a0e\u4e0a\u9650\u984d\uff085,000\u5186\uff09= 9,200\u5186<\/li>\n<li>\u8ab2\u7a0e\u5bfe\u8c61\uff1a\u5b9f\u969b\u306e\u652f\u7d66\u984d\uff089,000\u5186\uff09- \u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\uff089,200\u5186\uff09= 0\u5186\uff08\u5168\u984d\u975e\u8ab2\u7a0e\uff09<\/li>\n<\/ul>\n<p><small>\u203b\u5b9f\u969b\u306e\u652f\u7d66\u5b9f\u8cbb\uff083,000\u5186\uff09\u304c\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\uff084,200\u5186\uff09\u3092\u4e0b\u56de\u308b\u305f\u3081\u3001\u9650\u5ea6\u984d\u306e4,200\u5186\u3092\u57fa\u6e96\u306b\u8a08\u7b97\u3057\u3066\u3044\u307e\u3059\u3002<\/small><\/p>\n<h2>\u5bfe\u5fdc\u306e\u304a\u9858\u3044<\/h2>\n<p>\u652f\u7d66\u65e5\u304c2026\u5e744\u6708\u4ee5\u964d\u306e\u7d66\u4e0e\u8a08\u7b97\u306b\u304a\u3044\u3066\u4ee5\u4e0b\u306e\u6761\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u300c<a href=\"https:\/\/payroll.moneyforward.com\/payrolls\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u7d66\u4e0e\u8a08\u7b97<\/a>\u300d\u753b\u9762\u3067\u8a08\u7b97\u3055\u308c\u305f\u300c\u901a\u52e4\u624b\u5f53\/\u8ab2\u7a0e\u300d\u304a\u3088\u3073\u300c\u901a\u52e4\u624b\u5f53\/\u975e\u8ab2\u300d\u304c\u3001\u300c\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u6539\u6b63\u306b\u95a2\u3059\u308bQ&amp;A\u300d\u306b\u8a18\u8f09\u306e\u30b1\u30fc\u30b9\u3068\u306f\u7570\u306a\u3063\u3066\u8a08\u7b97\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>2026\u5e746\u67084\u65e5\uff08\u6728\uff09\u4ee5\u524d\u306b\u7d66\u4e0e\u8a08\u7b97\u3092\u78ba\u5b9a\u51e6\u7406\u3057\u3066\u3044\u308b\u3002<\/li>\n<li>\u300c<a href=\"https:\/\/payroll.moneyforward.com\/employees\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u5f93\u696d\u54e1\u60c5\u5831<\/a>\u300d\uff1e\u300c\u7d66\u4e0e\u60c5\u5831\u300d\uff1e\u300c\u901a\u52e4\u624b\u5f53\u300d\u306b\u767b\u9332\u3057\u305f\u901a\u52e4\u8ddd\u96e2\u306b\u5fdc\u3058\u305f\u652f\u7d66\u984d\u304c\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3092\u4e0b\u56de\u3063\u3066\u304a\u308a\u3001\u304b\u3064\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u3002\n<ul>\n<li>\u99d0\u8eca\u5834\u7b49\u6599\u91d1\u306e\u652f\u7d66\u984d\u3068\u3057\u30665,000\u5186\/1\u30f6\u6708\u3092\u8d85\u3048\u308b\u91d1\u984d\u3092\u767b\u9332\u3057\u3066\u3044\u308b\u3002<\/li>\n<li>\u51fa\u52e4\u65e5\u6570\u306b\u5fdc\u3058\u3066\u652f\u7d66\u3059\u308b\u99d0\u8eca\u5834\u7b49\u6599\u91d1\u304c5,000\u5186\/1\u30f6\u6708\u3092\u8d85\u3048\u3066\u3044\u308b\u3002<\/li>\n<\/li>\n<\/ul>\n<\/ul>\n<p>\u91d1\u984d\u3092\u8abf\u6574\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u3001\u6b21\u6708\u4ee5\u964d\u306e\u7d66\u4e0e\u307e\u305f\u306f\u8cde\u4e0e\u3067\u306e\u8abf\u6574\u30012026\u5e74\u5ea6\u306e\u5e74\u672b\u8abf\u6574\u3067\u306e\u7cbe\u7b97\u7b49\u306e\u5bfe\u5fdc\u3092\u3054\u691c\u8a0e\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"box-info\">\n\u91d1\u984d\u306e\u8abf\u6574\u304c\u5fc5\u8981\u306a\u53ef\u80fd\u6027\u306e\u3042\u308b\u304a\u5ba2\u69d8\u306b\u306f\u30012026\u5e746\u6708\u4e2d\u65ec\u3092\u76ee\u9014\u306b\u8ffd\u3063\u3066\u30e1\u30fc\u30eb\u306b\u3066\u3054\u9023\u7d61\u3044\u305f\u3057\u307e\u3059\u306e\u3067\u3001\u30e1\u30fc\u30eb\u306e\u5185\u5bb9\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002\n<\/div>\n<h2>\u3054\u6ce8\u610f<\/h2>\n<p>2026\u5e746\u67084\u65e5\uff08\u6728\uff09\u4ee5\u524d\u306b\u78ba\u5b9a\u51e6\u7406\u3055\u308c\u305f\u7d66\u4e0e\u8a08\u7b97\u306b\u3064\u3044\u3066\u3001\u78ba\u5b9a\u51e6\u7406\u306e\u89e3\u9664\u307e\u305f\u306f\u300c\u7d66\u4e0e\u3092\u4fee\u6b63\u3059\u308b\u300d\u6a5f\u80fd\u306b\u3088\u308b\u91d1\u984d\u4fee\u6b63\u3092\u884c\u3046\u5834\u5408\u3001\u300c\u901a\u52e4\u624b\u5f53\/\u8ab2\u7a0e\u300d\u304a\u3088\u3073\u300c\u901a\u52e4\u624b\u5f53\/\u975e\u8ab2\u300d\u306f\u5909\u66f4\u5f8c\u306e\u6761\u4ef6\u3067\u518d\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<br 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