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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u7956\u7236\u6bcd\u3001\u7236\u6bcd\u306a\u3069\u306e\u76f4\u7cfb\u306e\u89aa\u65cf\u304b\u3089\u5b6b\u3001\u5b50\u3078\u6559\u80b2\u8cbb\u30921,500\u4e07\u5186\u307e\u3067\u975e\u8ab2\u7a0e\u3067\u8d08\u4e0e\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002\u6559\u80b2\u8cbb\u306e\u307f\u306b\u3057\u304b\u4f7f\u3048\u305a\u300130\u6b73\u307e\u3067\u306b\u4f7f\u3044\u5207\u3089\u306d\u3070\u306a\u3089\u306a\u3044\u306a\u3069\u306e\u6761\u4ef6\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u8d08\u4e0e\u7a0e\u306e\u7bc0\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u6ce8\u76ee\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u4eca\u5f8c\u306e\u7bc0\u7a0e\u5bfe\u7b56<\/h2>\n<p>\u4e0a\u8a18\u3067\u7d39\u4ecb\u3057\u305f\u6559\u80b2\u8cc7\u91d1\u306b\u95a2\u3059\u308b\u7279\u4f8b\u3084\u3001\u4f4f\u5b85\u53d6\u5f97\u306b\u95a2\u3059\u308b\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u306e\u7279\u4f8b\u306e\u3088\u3046\u306b\u3001\u671f\u9593\u9650\u5b9a\u3067\u8d08\u4e0e\u7a0e\u306e\u7bc0\u7a0e\u5bfe\u7b56\u306b\u306a\u308b\u5236\u5ea6\u304c\u53d6\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u4f4f\u5b85\u53d6\u5f97\u306b\u95a2\u3059\u308b\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u3001\u307e\u305f\u3001\u65b0\u305f\u306a\u7279\u4f8b\u3068\u3057\u3066\u5b50\u80b2\u3066\u30fb\u7d50\u5a5a\u306b\u304b\u304b\u308b\u8cbb\u7528\u3092\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u8d08\u4e0e\u3055\u308c\u308b\u5834\u5408\u306f1,000\u4e07\u5186\u307e\u3067\u975e\u8ab2\u7a0e\u306b\u3059\u308b\u3001\u3068\u3044\u3063\u305f\u9805\u76ee\u304c\u76db\u308a\u8fbc\u307e\u308c\u307e\u3057\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u8d08\u4e0e\u7a0e\u306e\u7bc0\u7a0e\u5bfe\u7b56\u3092\u884c\u3044\u305f\u3044\u5834\u5408\u306b\u306f\u3001\u4eca\u5f8c\u306e\u7a0e\u5236\u6539\u6b63\u306e\u52d5\u304d\u306b\u3082\u6ce8\u76ee\u3059\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3055\u307e\u3056\u307e\u306a\u8d08\u4e0e\u7a0e\u306e\u7bc0\u7a0e\u5bfe\u7b56\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u307e\u3057\u305f\u3002\u73fe\u91d1\u3092\u4e00\u62ec\u3057\u3066\u8d08\u4e0e\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4e0a\u8a18\u306e\u65b9\u6cd5\u3092\u53d6\u308b\u3053\u3068\u3067\u3001\u8d08\u4e0e\u7a0e\u304c\u7bc0\u7a0e\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u8d08\u4e0e\u3092\u3059\u308b\u969b\u306b\u306f\u3001\u6d3b\u7528\u3067\u304d\u308b\u7bc0\u7a0e\u5bfe\u7b56\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<br \/>\n\u30fb<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4510.htm\" target=\"_blank\" rel=\"noopener\">No.4510 \u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u975e\u8ab2\u7a0e\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u304c2015\u5e74\u304b\u3089\u5897\u7a0e\u3055\u308c\u305f\u3053\u3068\u3078\u306e\u5bfe\u7b56\u3068\u3057\u3066\u3001\u8d08\u4e0e\u7a0e\u306b\u6ce8\u76ee\u304c\u96c6\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u3055\u307e\u3056\u307e\u306a\u7bc0\u7a0e\u5bfe\u7b56\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002 \u5206\u5272\u3057\u3066\u8d08\u4e0e \u8d08\u4e0e\u7a0e\u306e\u7bc0\u7a0e\u5bfe\u7b56\u3068\u306a\u308b\u3068\u3001\u307e\u305a\u5206\u5272\u3057\u3066\u6bce\u5e74\u8d08\u4e0e\u3059\u308b\u3068\u3044\u3046\u65b9\u6cd5\u304c 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