{"id":173,"date":"2018-08-02T02:35:31","date_gmt":"2018-08-02T02:35:31","guid":{"rendered":"https:\/\/www.daikodenshi.jp\/daiko-plus\/?p=173"},"modified":"2025-03-24T17:41:28","modified_gmt":"2025-03-24T08:41:28","slug":"year%e2%80%90end-tax-adjustment","status":"publish","type":"post","link":"https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/hr-payroll\/year%e2%80%90end-tax-adjustment\/","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3068\u5404\u9805\u76ee\u306e\u6982\u8981"},"content":{"rendered":"<img decoding=\"async\" class=\"size-full wp-image-16248 aligncenter\" src=\"https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2018\/08\/173.png\" alt=\"\u5e74\u672b\u8abf\u6574\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3068\u5404\u9805\u76ee\u306e\u6982\u8981\" width=\"750\" height=\"422\" srcset=\"https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2018\/08\/173.png 750w, https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2018\/08\/173-300x169.png 300w, https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2018\/08\/173-485x273.png 485w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/>\n<p>\u5e74\u672b\u8abf\u6574\u306f\u6240\u5f97\u7a0e\u3092\u78ba\u8a8d\u3057\u3001\u7d0d\u7a0e\u984d\u3092\u518d\u8a08\u7b97\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3067\u3059\u3002\u4f55\u5ea6\u3082\u66f8\u304f\u66f8\u985e\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u66f8\u304d\u65b9\u3092\u899a\u3048\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u305d\u3053\u3067\u4eca\u56de\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u5fc5\u8981\u306a\u66f8\u985e\u306e\u6982\u8981\u3068\u3001\u305d\u308c\u305e\u308c\u306e\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<br \/>\n\u203b\u300c\u500b\u4eba\u756a\u53f7(\u30de\u30a4\u30ca\u30f3\u30d0\u30fc)\u300d\u306e\u8a18\u8f09\u306b\u3064\u3044\u3066\u306f\u3001\u3059\u3067\u306b\u52e4\u52d9\u5148\u306b\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u8a18\u5165\u3057\u306a\u3044\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u52e4\u52d9\u5148\u306e\u6307\u793a\u306b\u5f93\u3044\u3001\u8a18\u8f09\u3092\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<a href=\"https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp\/i-compass-case-study\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"aligncenter wp-image-13497 size-large\" src=\"https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2025\/03\/Web\u7d66\u4e0e\u660e\u7d30_CTA-1024x229.png\" alt=\"\" width=\"1024\" height=\"229\" srcset=\"https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2025\/03\/Web\u7d66\u4e0e\u660e\u7d30_CTA-1024x229.png 1024w, https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2025\/03\/Web\u7d66\u4e0e\u660e\u7d30_CTA-300x67.png 300w, https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2025\/03\/Web\u7d66\u4e0e\u660e\u7d30_CTA-768x171.png 768w, https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2025\/03\/Web\u7d66\u4e0e\u660e\u7d30_CTA.png 1147w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a>\n<div id=\"toc_container\" class=\"toc_white no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\"><span class=\"toc_number toc_depth_1\">1<\/span> \u5e74\u672b\u8abf\u6574\u3067\u5fc5\u8981\u306a\u66f8\u985e<\/a><ul><li><a href=\"#i-2\"><span class=\"toc_number toc_depth_2\">1.1<\/span> \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/a><\/li><li><a href=\"#i-3\"><span class=\"toc_number toc_depth_2\">1.2<\/span> \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/a><\/li><li><a href=\"#i-4\"><span class=\"toc_number toc_depth_2\">1.3<\/span> \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8<\/a><\/li><\/ul><\/li><li><a href=\"#i-5\"><span class=\"toc_number toc_depth_1\">2<\/span> \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9<\/a><ul><li><a href=\"#i-6\"><span class=\"toc_number toc_depth_2\">2.1<\/span> \u57fa\u672c\u60c5\u5831<\/a><\/li><li><a href=\"#i-7\"><span class=\"toc_number toc_depth_2\">2.2<\/span> \u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/a><\/li><li><a href=\"#16\"><span class=\"toc_number toc_depth_2\">2.3<\/span> \u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\uff0816\u6b73\u4ee5\u4e0a\uff09<\/a><\/li><li><a href=\"#i-8\"><span class=\"toc_number toc_depth_2\">2.4<\/span> \u969c\u5bb3\u8005\u3001\u5be1\u5a66\u3001\u3072\u3068\u308a\u89aa\u53c8\u306f\u52e4\u52b4\u5b66\u751f<\/a><\/li><li><a href=\"#i-9\"><span class=\"toc_number toc_depth_2\">2.5<\/span> \u4ed6\u306e\u6240\u5f97\u8005\u304c\u63a7\u9664\u3092\u53d7\u3051\u308b\u6276\u990a\u89aa\u65cf\u7b49<\/a><\/li><li><a href=\"#16-2\"><span class=\"toc_number toc_depth_2\">2.6<\/span> 16\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf<\/a><\/li><\/ul><\/li><li><a href=\"#i-10\"><span class=\"toc_number toc_depth_1\">3<\/span> \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9<\/a><ul><li><a href=\"#i-11\"><span class=\"toc_number toc_depth_2\">3.1<\/span> \u57fa\u672c\u60c5\u5831<\/a><\/li><li><a href=\"#i-12\"><span class=\"toc_number toc_depth_2\">3.2<\/span> \u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/a><\/li><li><a href=\"#i-13\"><span class=\"toc_number toc_depth_2\">3.3<\/span> \u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664<\/a><\/li><li><a href=\"#i-14\"><span class=\"toc_number toc_depth_2\">3.4<\/span> \u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/a><\/li><li><a href=\"#i-15\"><span class=\"toc_number toc_depth_2\">3.5<\/span> \u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664<\/a><\/li><\/ul><\/li><li><a href=\"#i-16\"><span class=\"toc_number toc_depth_1\">4<\/span> \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9<\/a><\/li><li><a href=\"#i-17\"><span class=\"toc_number toc_depth_1\">5<\/span> \u66f8\u304d\u9593\u9055\u3048\u305f\u5834\u5408\u306e\u4fee\u6b63\u65b9\u6cd5<\/a><\/li><li><a href=\"#i-18\"><span class=\"toc_number toc_depth_1\">6<\/span> \u5e74\u672b\u8abf\u6574\u306f\u66f8\u304d\u65b9\u3092\u899a\u3048\u308c\u3070\u7c21\u5358\uff01<\/a><\/li><\/ul><\/div>\n<h2 id=\"toc_id1\"  class=\"style3a\"><span id=\"i\">\u5e74\u672b\u8abf\u6574\u3067\u5fc5\u8981\u306a\u66f8\u985e<\/span><\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u5fc5\u8981\u3068\u306a\u308b\u66f8\u985e\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49(\u7570\u52d5)\u7533\u544a\u66f8\u300d\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3067\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u66f8\u985e\u306e\u6982\u8981\u3092\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"toc_id2\"  class=\"style4a\"><span id=\"i-2\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/span><\/h3>\n<p>\u4e00\u822c\u306b\u6276\u990a\u63a7\u9664\u7533\u544a\u66f8\u3068\u547c\u3070\u308c\u3001\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u969b\u3001\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u52e4\u52d9\u5148\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u52e4\u52d9\u5148\u304b\u3089\u652f\u6255\u308f\u308c\u308b\u7d66\u4e0e\u306b\u3064\u3044\u3066\u3001\u6276\u990a\u63a7\u9664\u3092\u542b\u3081\u305f\u3055\u307e\u3056\u307e\u306a\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u7533\u544a\u3059\u308b\u8a18\u5165\u5185\u5bb9\u306b\u3088\u3063\u3066\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u304c\u6c7a\u5b9a\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u89aa\u65cf\u7533\u544a\u66f8\u300d\u3068\u7d71\u5408\u3055\u308c\u305f\u69d8\u5f0f\u306b\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u7fcc\u5e74\u5ea6\u306e\u4f4f\u6c11\u7a0e\u306e\u6839\u62e0\u3068\u3082\u306a\u308b\u66f8\u985e\u3067\u3059\u3002<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/li>\n<li>\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\uff0816\u6b73\u4ee5\u4e0a\uff09<\/li>\n<li>\u969c\u5bb3\u8005\u3001\u5be1\u5a66\u3001\u5be1\u592b\u53c8\u306f\u52e4\u52b4\u5b66\u751f<\/li>\n<li>\u4ed6\u306e\u6240\u5f97\u8005\u304c\u63a7\u9664\u3092\u53d7\u3051\u308b\u6276\u990a\u89aa\u65cf\u7b49<\/li>\n<li>16\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf<\/li>\n<\/ul>\n<h3 id=\"toc_id3\"  class=\"style4a\"><span id=\"i-3\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/span><\/h3>\n<p>\u52a0\u5165\u3057\u3066\u3044\u308b\u4fdd\u967a\u3054\u3068\u306b\u7533\u8acb\u9805\u76ee\u304c\u5206\u3051\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u81ea\u8eab\u306e\u8a72\u5f53\u3059\u308b\u5185\u5bb9\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u9805\u76ee\u3068\u3057\u3066\u306f\u4e0b\u8a18\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/li>\n<li>\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664<\/li>\n<li>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/li>\n<li>\u5c0f\u898f\u6a21\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664<\/li>\n<\/ul>\n<h3 id=\"toc_id4\"  class=\"style4a\"><span id=\"i-4\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8<\/span><\/h3>\n<p>\u4ee4\u548c2\u5e74\u3088\u308a\u914d\u5076\u8005\u63a7\u9664\u306e\u5e74\u672b\u8abf\u6574\u306e\u66f8\u985e\u69d8\u5f0f\u304c\u5909\u66f4\u3055\u308c\u307e\u3057\u305f\u3002\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306b\u306f\u300c\u914d\u5076\u8005\u63a7\u9664\u300d\u3068\u300c\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u300d\u3068\u3044\u3046\u4e8c\u7a2e\u985e\u306e\u63a7\u9664\u306b\u3064\u3044\u3066\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u5e73\u621030\u5e74\u4ee5\u524d\u307e\u3067\u306f\u914d\u5076\u8005\u63a7\u9664\u306b\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6240\u5f97\u5236\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u304c\u3001\u5e73\u621030\u5e74\u4ee5\u964d\u306f\u30011,000\u4e07\u5186\u306e\u5236\u9650\u304c\u8a2d\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u6240\u5f97\u91d1\u984d\u3082\u63a7\u9664\u984d\u306b\u95a2\u4fc2\u3059\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u914d\u5076\u8005\u63a7\u9664\u306e\u9069\u7528\u7bc4\u56f2\u3082\u62e1\u5927\u3055\u308c\u3066\u304a\u308a\u3001\u4ee5\u524d\u307e\u3067\u306f38\u4e07\u5186\uff5e76\u4e07\u5186\u672a\u6e80\u306e\u914d\u5076\u8005\u306b\u9069\u7528\u3055\u308c\u3066\u3044\u305f\u3082\u306e\u304c\u300138\u4e07\u5186\uff5e123\u4e07\u5186\u4ee5\u4e0b\u307e\u3067\u306b\u5909\u66f4\u3055\u308c\u3001\u9069\u7528\u7bc4\u56f2\u304c\u62e1\u5927\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u66f8\u985e\u306f\u914d\u5076\u8005\u304c\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u7a7a\u6b04\u306e\u307e\u307e\u63d0\u51fa\u3059\u308b\u5834\u5408\u3082\u3042\u308b\u306e\u3067\u3001\u63d0\u51fa\u3059\u308b\u52e4\u52d9\u5148\u306e\u62c5\u5f53\u8005\u3078\u78ba\u8a8d\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"toc_id5\"  class=\"style3a\"><span id=\"i-5\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9<\/span><\/h2>\n<img decoding=\"async\" class=\"aligncenter wp-image-250\" src=\"https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2018\/08\/18-2-1024x682.jpg\" alt=\"\u6276\u990a\u63a7\u9664\u7533\u544a\u66f8\" width=\"750\" height=\"500\" srcset=\"https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2018\/08\/18-2-1024x682.jpg 1024w, https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2018\/08\/18-2-300x200.jpg 300w, https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2018\/08\/18-2-768x512.jpg 768w, https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2018\/08\/18-2-272x182.jpg 272w, https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2018\/08\/18-2.jpg 750w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/>\n<p>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49(\u7570\u52d5)\u7533\u544a\u66f8\u306f\u3001\u3042\u306a\u305f\u306e\u6c0f\u540d\u3084\u52e4\u3081\u5148\u306a\u3069\u306e\u57fa\u672c\u60c5\u5831\u3068\u3001\u4e0a\u8a18\u306b\u8a18\u8f09\u3057\u305f5\u9805\u76ee\u304b\u3089\u8a72\u5f53\u3059\u308b\u7b87\u6240\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"toc_id6\"  class=\"style4a\"><span id=\"i-6\">\u57fa\u672c\u60c5\u5831<\/span><\/h3>\n<p>\u66f8\u985e\u306e\u4e0a\u90e8\u306b\u306f\u4f1a\u793e\u540d\u3084\u4f1a\u793e\u6240\u5728\u5730\u3001\u6cd5\u4eba\u756a\u53f7\u3001\u81ea\u5206\u306e\u6c0f\u540d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u300c\u914d\u5076\u8005\u306e\u6709\u7121\u300d\u306e\u9805\u76ee\u306b\u3082\u5fd8\u308c\u305a\u306b\u25ef\u3092\u3064\u3051\u307e\u3057\u3087\u3046\u3002\u500b\u4eba\u756a\u53f7(\u30de\u30a4\u30ca\u30f3\u30d0\u30fc)\u306e\u8a18\u5165\u306b\u3064\u3044\u3066\u306f\u52e4\u52d9\u5148\u306e\u6307\u793a\u306b\u5f93\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u5de6\u4e0a\u306b\u306f\u52e4\u3081\u5148\u306e\u6240\u5728\u5730\u3092\u62c5\u5f53\u3057\u3066\u3044\u308b\u7a0e\u52d9\u7f72\u540d\u3092\u8a18\u5165\u3059\u308b\u9805\u76ee\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u4e00\u822c\u7684\u306b\u306f\u4f1a\u793e\u304c\u5370\u5b57\u3057\u3066\u3044\u307e\u3059\u3002\u81ea\u5206\u306e\u4f4f\u3093\u3067\u3044\u308b\u5730\u57df\u3067\u306f\u306a\u304f\u3001\u52e4\u3081\u5148\u306e\u6240\u5728\u5730\u3068\u306a\u308b\u306e\u3067\u3001\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u4e00\u65e6\u7a7a\u6b04\u306b\u3057\u3066\u304a\u304d\u3001\u62c5\u5f53\u8005\u306b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u81ea\u5206\u306e\u4f4f\u3093\u3067\u3044\u308b\u5730\u57df\u306f\u7a0e\u52d9\u7f72\u9577\u306e\u8a18\u5165\u6b04\u306e\u4e0b\u306b\u3042\u308b\u300c\u5e02\u533a\u753a\u6751\u9577\u300d\u306e\u9805\u76ee\u306b\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6cd5\u4eba\u756a\u53f7\u306b\u95a2\u3057\u3066\u306f\u3001\u4f1a\u793e\u306e\u62c5\u5f53\u8005\u304c\u8a18\u5165\u3059\u308b\u9805\u76ee\u3068\u306a\u308b\u306e\u3067\u3001\u7a7a\u6b04\u306b\u3057\u307e\u3059\u3002\u500b\u4eba\u756a\u53f7\u306f\u4f1a\u793e\u306b\u3088\u3063\u3066\u6271\u3044\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u65e2\u306b\u7533\u8acb\u66f8\u985e\u4ee5\u5916\u306e\u65b9\u6cd5\u3067\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3092\u53ce\u96c6\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8a18\u8f09\u3057\u306a\u3044\u53ef\u80fd\u6027\u3082\u3042\u308b\u306e\u3067\u3001\u62c5\u5f53\u8005\u306e\u6307\u793a\u306b\u5f93\u3063\u3066\u304f\u3060\u3055\u3044\u3002\u6276\u990a\u5bb6\u65cf\u3084\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u914d\u5076\u8005\u304c\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u3053\u306e\u57fa\u672c\u60c5\u5831\u306e\u6b04\u3092\u8a18\u5165\u3059\u308b\u3060\u3051\u3067\u69cb\u3044\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"toc_id7\"  class=\"style4a\"><span id=\"i-7\">\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/span><\/h3>\n<p>\u3053\u3061\u3089\u306e\u63a7\u9664\u306b\u306f\u7533\u8acb\u8005\u3068\u914d\u5076\u8005\u305d\u308c\u305e\u308c\u306b\u6761\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h6 id=\"toc_id8\" >\u3010\u7533\u8acb\u8005\u306e\u6761\u4ef6\u3011<\/h6>\n<ul style=\"list-style-type: disc;\">\n<li>\u6240\u5f97\u306e\u898b\u7a4d\u984d\u304c900\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u5e74\u53ce\u7d041,120\u4e07\u5186\u4ee5\u4e0b\uff09\u306e\u4eba<\/li>\n<\/ul>\n<h6 id=\"toc_id9\" >\u3010\u914d\u5076\u8005\u306e\u6761\u4ef6\u3011<\/h6>\n<ul style=\"list-style-type: disc;\">\n<li>\u7533\u8acb\u8005\u3068\u540c\u4e00\u751f\u8a08\u306e\u914d\u5076\u8005<\/li>\n<li>\u6240\u5f97\u306e\u898b\u7a4d\u984d\u304c85\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u5e74\u53ce\u7d04150\u4e07\u5186\u4ee5\u4e0b\uff09\u306e\u4eba<\/li>\n<li>\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u4eba\u3084\u767d\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306a\u3044\u4eba<\/li>\n<\/ul>\n<p>\u6240\u5f97\u306f\u53ce\u5165\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3067\u3059\u304c\u3001\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u5834\u5408\u306f\u53ce\u5165\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u306a\u308b55\u4e07\u5186\u3092\u5f15\u3044\u305f\u984d\u3092\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"toc_id10\"  class=\"style4a\"><span id=\"16\">\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\uff0816\u6b73\u4ee5\u4e0a\uff09<\/span><\/h3>\n<p>\u6276\u990a\u89aa\u65cf\u306f\u5e74\u9f62\u306b\u3088\u3063\u3066\u63a7\u9664\u984d\u306b\u5909\u52d5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>16\u6b73\uff5e18\u6b73\uff1a38\u4e07\u5186<\/li>\n<li>19\u6b73\uff5e22\u6b73\uff08\u7279\u5b9a\u6276\u990a\u89aa\u65cf\uff09\uff1a63\u4e07\u5186<\/li>\n<li>23\u6b73\uff5e69\u6b73\uff1a38\u4e07\u5186<\/li>\n<li>70\u6b73\u4ee5\u4e0a\uff1a\u540c\u5c45\u8001\u89aa\u7b4958\u4e07\u5186\u3001\u305d\u306e\u4ed648\u4e07\u5186<\/li>\n<\/ul>\n<p>\u5927\u5b66\u751f\u306b\u5f53\u305f\u308b\u5e74\u9f62\u306e19\uff5e22\u6b73\u306f\u63a7\u9664\u984d\u304c\u5927\u5e45\u306b\u624b\u539a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u8a18\u5165\u3059\u308b\u969b\u306b\u306f\u5bfe\u8c61\u8005\u306e\u6c0f\u540d\u3001\u751f\u5e74\u6708\u65e5\u3060\u3051\u3067\u306a\u304f\u300c\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u300d\u3068\u3044\u3046\u30c1\u30a7\u30c3\u30af\u9805\u76ee\u306b\u300c\u30ec\u300d\u3092\u3064\u3051\u3066\u304f\u3060\u3055\u3044\u3002\u5bfe\u8c61\u8005\u304c70\u6b73\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u3001\u540c\u5c45\u3057\u3066\u3044\u308b\u304b\u5225\u5c45\u3057\u3066\u3044\u308b\u304b\u306b\u3088\u3063\u3066\u300c\u540c\u5c45\u8001\u89aa\u7b49\u300d\u304b\u300c\u305d\u306e\u4ed6\u300d\u306e\u30c1\u30a7\u30c3\u30af\u9805\u76ee\u306b\u300c\u30ec\u300d\u3092\u3064\u3051\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u306e\u5bfe\u8c61\u8005\u306b\u95a2\u3057\u3066\u306f\u4e00\u822c\u306e\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u3068\u306a\u308b\u305f\u3081\u3001\u6c0f\u540d\u3068\u751f\u5e74\u6708\u65e5\u3001\u6240\u5f97\u306e\u898b\u7a4d\u3082\u308a\u3068\u3044\u3063\u305f\u60c5\u5831\u306e\u307f\u3067\u69cb\u3044\u307e\u305b\u3093\u3002\u6ce8\u610f\u3059\u308b\u70b9\u3068\u3057\u3066\u3001\u6276\u990a\u89aa\u65cf\u306b\u306a\u308b\u306b\u306f\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u306a\u3069\u3067\u53ce\u5165\u304c103\u4e07\u5186\u3092\u8d85\u3048\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"toc_id11\"  class=\"style4a\"><span id=\"i-8\">\u969c\u5bb3\u8005\u3001\u5be1\u5a66\u3001\u3072\u3068\u308a\u89aa\u53c8\u306f\u52e4\u52b4\u5b66\u751f<\/span><\/h3>\n<p>\u67a0\u5185\u306b\u969c\u5bb3\u8005\u3001\u5be1\u5a66\u3001\u3072\u3068\u308a\u89aa\u3001\u52e4\u52b4\u5b66\u751f\u3068\u3044\u3063\u305f\u30c1\u30a7\u30c3\u30af\u9805\u76ee\u304c\u3042\u308b\u306e\u3067\u3001\u307e\u305a\u306f\u8a72\u5f53\u3059\u308b\u9805\u76ee\u306b\u30c1\u30a7\u30c3\u30af\u3092\u3064\u3051\u307e\u3059\u3002\u3053\u306e\u9805\u76ee\u306f\u4ee4\u548c2\u5e74\u5206\u306e\u7533\u544a\u66f8\u3067\u306f\u300c\u5be1\u5a66\u30fb\u7279\u5225\u306e\u5be1\u5a66\u30fb\u5be1\u592b\u30fb\u52e4\u52b4\u5b66\u751f\u300d\u3068\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u4ee4\u548c3\u5e74\u5206\u3067\u5909\u66f4\u3055\u308c\u307e\u3057\u305f\u3002\u969c\u5bb3\u8005\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3055\u3089\u306b\u4e00\u822c\u306e\u969c\u5bb3\u8005\u3001\u7279\u5225\u969c\u5bb3\u8005\u3001\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005\u306e3\u3064\u306e\u533a\u5206\u3068\u3001\u672c\u4eba\u306a\u306e\u304b\u6276\u990a\u89aa\u65cf\u306a\u306e\u304b\u3092\u5206\u3051\u308b\u533a\u5206\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3061\u3089\u3082\u8a72\u5f53\u3059\u308b\u9805\u76ee\u306b\u30c1\u30a7\u30c3\u30af\u3092\u3064\u3051\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u305d\u306e\u5f8c\u3001\u30c1\u30a7\u30c3\u30af\u9805\u76ee\u306e\u53f3\u5074\u306b\u3042\u308b\u67a0\u306b\u969c\u5bb3\u306e\u5185\u5bb9\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u5fc5\u8981\u306a\u60c5\u5831\u306f\u3001\u5bfe\u8c61\u8005\u306e\u6c0f\u540d\u3001\u969c\u5bb3\u306e\u7a0b\u5ea6\uff08\u8eab\u4f53\u969c\u5bb3\u80053\u7d1a\u306a\u3069\uff09\u3001\u4ea4\u4ed8\u3092\u53d7\u3051\u3066\u3044\u308b\u624b\u5e33\u306a\u3069\u306e\u7a2e\u985e\u3068\u4ea4\u4ed8\u5e74\u6708\u65e5\u3067\u3059\u3002\u969c\u5bb3\u8005\u624b\u5e33\u306e\u30b3\u30d4\u30fc\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u3082\u3042\u308b\u306e\u3067\u3001\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"toc_id12\"  class=\"style4a\"><span id=\"i-9\">\u4ed6\u306e\u6240\u5f97\u8005\u304c\u63a7\u9664\u3092\u53d7\u3051\u308b\u6276\u990a\u89aa\u65cf\u7b49<\/span><\/h3>\n<p>\u592b\u5a66\u5171\u50cd\u304d\u3067\u300116\u6b73\u4ee5\u4e0a\u306e\u6276\u990a\u5bb6\u65cf\u304c\u3044\u308b\u5834\u5408\u306b\u3001\u7533\u544a\u8005\u304b\u59bb\uff08\u53c8\u306f\u592b\uff09\u306e\u3069\u3061\u3089\u306e\u6276\u990a\u306b\u5165\u308c\u308b\u304b\u3092\u8a18\u5165\u3059\u308b\u6b04\u306b\u306a\u308a\u307e\u3059\u3002\u8a18\u5165\u3059\u308b\u30b1\u30fc\u30b9\u306f\u5c11\u306a\u3044\u3067\u3059\u304c\u3001\u8a18\u5165\u3059\u308b\u969b\u306f\u5bfe\u8c61\u3068\u306a\u308b\u6276\u990a\u89aa\u65cf\u306e\u6c0f\u540d\u3068\u751f\u5e74\u6708\u65e5\u3001\u4f4f\u6240\u3068\u3044\u3063\u305f\u57fa\u672c\u60c5\u5831\u3092\u8a18\u5165\u3057\u3001\u305d\u306e\u53f3\u306b\u63a7\u9664\u3092\u53d7\u3051\u308b\u4ed6\u306e\u6240\u5f97\u8005\u3001\u59bb\uff08\u53c8\u306f\u592b\uff09\u306e\u60c5\u5831\u3092\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"toc_id13\"  class=\"style4a\"><span id=\"16-2\">16\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf<\/span><\/h3>\n<p>16\u6b73\u672a\u6e80\u306e\u6276\u990a\u5bb6\u65cf\u304c\u3044\u308b\u5834\u5408\u306b\u8a18\u5165\u3057\u307e\u3059\u3002\u3053\u3061\u3089\u306f\u6240\u5f97\u7a0e\u3067\u306f\u306a\u304f\u3001\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u306b\u95a2\u308f\u308b\u9805\u76ee\u3067\u3059\u3002\u4f4f\u6c11\u7a0e\u306e\u975e\u8ab2\u7a0e\u57fa\u6e96\u984d\u306e\u5224\u5b9a\u3092\u3059\u308b\u306e\u306b\u5229\u7528\u3055\u308c\u307e\u3059\u304c\u3001\u6240\u5f97\u5408\u8a08\u984d\u304c\u57fa\u6e96\u984d\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u8a18\u5165\u3057\u3066\u3082\u4f4f\u6c11\u7a0e\u984d\u306b\u5909\u5316\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a18\u5165\u3059\u308b\u6642\u306f\u5b50\u4f9b\u306e\u6c0f\u540d\u3068\u500b\u4eba\u756a\u53f7\u3001\u751f\u5e74\u6708\u65e5\u3084\u4f4f\u6240\u306a\u3069\u306e\u60c5\u5831\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<a href=\"https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp\/i-compass-case-study\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"aligncenter wp-image-13497 size-large\" src=\"https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2025\/03\/Web\u7d66\u4e0e\u660e\u7d30_CTA-1024x229.png\" alt=\"\" width=\"1024\" height=\"229\" srcset=\"https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2025\/03\/Web\u7d66\u4e0e\u660e\u7d30_CTA-1024x229.png 1024w, https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2025\/03\/Web\u7d66\u4e0e\u660e\u7d30_CTA-300x67.png 300w, https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2025\/03\/Web\u7d66\u4e0e\u660e\u7d30_CTA-768x171.png 768w, https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2025\/03\/Web\u7d66\u4e0e\u660e\u7d30_CTA.png 1147w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a>\n<h2 id=\"toc_id14\"  class=\"style3a\"><span id=\"i-10\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9<\/span><\/h2>\n<img decoding=\"async\" class=\"aligncenter wp-image-251\" src=\"https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2018\/08\/18-3-1024x712.jpg\" alt=\"\u4fdd\u967a\u5e33\u63a7\u9664\u7533\u544a\u66f8\" width=\"750\" height=\"521\" srcset=\"https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2018\/08\/18-3-1024x712.jpg 1024w, https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2018\/08\/18-3-300x209.jpg 300w, https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2018\/08\/18-3-768x534.jpg 768w, https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2018\/08\/18-3.jpg 719w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/>\n<p>\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306f\u3001\u751f\u547d\u4fdd\u967a\u6599\u3084\u5730\u9707\u4fdd\u967a\u6599\u306a\u3069\u306e\u4fdd\u967a\u6599\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002\u8a72\u5f53\u3059\u308b\u4fdd\u967a\u6599\u306e\u652f\u6255\u3044\u304c\u306a\u304f\u3066\u3082\u3001\u4f1a\u793e\u306b\u3088\u3063\u3066\u306f\u7a7a\u6b04\u306e\u307e\u307e\u63d0\u51fa\u3059\u308b\u5834\u5408\u3082\u3042\u308b\u306e\u3067\u3001\u62c5\u5f53\u8005\u306e\u6307\u793a\u306b\u5f93\u3063\u3066\u304f\u3060\u3055\u3044\u3002\u307e\u305f\u3001\u66f8\u304d\u65b9\u306f\u3001\u6c0f\u540d\u3084\u4f4f\u6240\u3068\u3044\u3063\u305f\u57fa\u672c\u60c5\u5831\u3068\u8a72\u5f53\u3059\u308b\u4fdd\u967a\u306e\u7a2e\u985e\u3084\u91d1\u984d\u3092\u8a18\u5165\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n<div class=\"linkcard\">\n<a href=\"https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/hr-payroll\/method-of-calculation\/\">\n<div class=\"thumb\"><img src='https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2018\/09\/350-300x169.png' alt='\u5e74\u672b\u8abf\u6574\u524d\u306b\u5fc5\u898b\uff01\u751f\u547d\u4fdd\u967a\u6599\u3084\u6276\u990a\u63a7\u9664\u30fb\u914d\u5076\u8005\u63a7\u9664\u306e\u8a08\u7b97\u65b9\u6cd5'\/><\/div>\n<div class=\"txt\">\n<div class=\"ctitle\">\u5e74\u672b\u8abf\u6574\u524d\u306b\u5fc5\u898b\uff01\u751f\u547d\u4fdd\u967a\u6599\u3084\u6276\u990a\u63a7\u9664\u30fb\u914d\u5076\u8005\u63a7\u9664\u306e\u8a08\u7b97\u65b9\u6cd5 <\/div>\n<div class=\"cexcerpt\">\u5e74\u672b\u8abf\u6574\u3067\u3001\u793e\u54e1\u304c\u63d0\u51fa\u3057\u305f\u66f8\u985e\u306b\u8a18\u5165\u6f0f\u308c\u3084\u9593\u9055\u3044\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4fdd\u967a\u6599\u63a7\u9664\u3084\u6276\u990a\u63a7\u9664\u306e\u4ed5\u7d44\u307f\u3064\u3044\u3066\u77e5\u3063\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u793e\u54e1\u306e\u5e74\u672b\u8abf\u6574\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u884c\u3046\u305f\u3081\u306b\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3068\u6276\u990a\u63a7\u9664\u30fb\u914d\u5076\u8005\u63a7\u9664\u306e\u4ed5...<\/div>\n<\/div>\n<\/a>\n<\/div>\n<h3 id=\"toc_id15\"  class=\"style4a\"><span id=\"i-11\">\u57fa\u672c\u60c5\u5831<\/span><\/h3>\n<p>\u300c\u6276\u990a\u63a7\u9664\u7b49(\u7570\u52d5)\u7533\u544a\u66f8\u300d\u3068\u66f8\u304d\u65b9\u306f\u307b\u3068\u3093\u3069\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u9055\u3044\u306f\u4e16\u5e2f\u4e3b\u3084\u914d\u5076\u8005\u3068\u3044\u3063\u305f\u9805\u76ee\u306e\u8868\u8a18\u304c\u306a\u3044\u3053\u3068\u3067\u3059\u3002<\/p>\n<h3 id=\"toc_id16\"  class=\"style4a\"><span id=\"i-12\">\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/span><\/h3>\n<p>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306f\u300c\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u300d\u300c\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u300d\u300c\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u300d\u306e3\u3064\u306e\u533a\u5206\u304c\u3042\u308a\u307e\u3059\u3002\u3069\u306e\u533a\u5206\u304b\u306f\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b\u63a7\u9664\u8a3c\u660e\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u66f8\u304d\u65b9\u306f\u3069\u306e\u9805\u76ee\u3082\u3042\u307e\u308a\u5dee\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4eca\u56de\u306f\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u3092\u4f8b\u306b\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u66f8\u304d\u65b9\u3011<\/strong><br \/>\n\u307e\u305a\u4fdd\u967a\u4f1a\u793e\u7b49\u306e\u540d\u79f0\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u6b63\u5f0f\u540d\u79f0\u304c\u9577\u304f\u3066\u5165\u308a\u5207\u3089\u306a\u3044\u5834\u5408\u306f\u7565\u79f0\u3067\u3082\u69cb\u3044\u307e\u305b\u3093\u3002\u4fdd\u967a\u7b49\u306e\u7a2e\u985e\u306b\u306f\u300c\u5b9a\u671f\u300d\u3084\u300c\u7d42\u8eab\u300d\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u671f\u9593\u306e\u9805\u76ee\u306b\u306f\u300c\u25ef\u5e74\u300d\u3082\u3057\u304f\u306f\u300c\u7d42\u8eab\u300d\u3068\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u5185\u5bb9\u3092\u8ee2\u8a18\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u4fdd\u967a\u91d1\u7b49\u53d7\u53d6\u4eba\u306e\u9805\u76ee\u306f\u63a7\u9664\u8a3c\u660e\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u4fdd\u967a\u8a3c\u5238\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u305d\u3061\u3089\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u4ed6\u306e\u9805\u76ee\u3082\u63a7\u9664\u8a3c\u660e\u66f8\u3084\u4fdd\u967a\u8a3c\u5238\u306e\u5185\u5bb9\u3092\u305d\u308c\u305e\u308c\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u6ce8\u610f\u70b9\u3011<\/strong><br \/>\n\u6ce8\u610f\u3059\u308b\u70b9\u3068\u3057\u3066\u3001\u300c\u672c\u5e74\u4e2d\u306b\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u7b49\u306e\u91d1\u984d\u300d\u3068\u3044\u3046\u9805\u76ee\u304c\u3042\u308a\u307e\u3059\u3002\u5e74\u9593\u4fdd\u967a\u6599\u984d\u3084\u914d\u5f53\u91d1\u984d\u3068\u9593\u9055\u3048\u306a\u3044\u3088\u3046\u306b\u3001\u63a7\u9664\u8a3c\u660e\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u7533\u544a\u984d\u3092\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u4fdd\u967a\u6599\u63a7\u9664\u306b\u306f\u3001\u4fdd\u967a\u6599\u3092\u8a08\u7b97\u5f0f\u306b\u5f53\u3066\u306f\u3081\u3066\u8a18\u5165\u3059\u308b\u9805\u76ee\u304c\u3042\u308a\u307e\u3059\u3002\u8a08\u7b97\u5f0f\u306f\u65b0\u4fdd\u967a\u6599\u30fb\u65e7\u4fdd\u967a\u6599\u3084\u3001\u4fdd\u967a\u6599\u306e\u91d1\u984d\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u8a18\u5165\u7b87\u6240\u306e\u4e0b\u306b\u300c\u8a08\u7b97\u5f0fI\u300d\u30fb\u300c\u8a08\u7b97\u5f0fII\u300d\u3068\u8a18\u8f09\u304c\u3042\u308b\u306e\u3067\u3001\u3057\u3063\u304b\u308a\u3068\u78ba\u8a8d\u3057\u3066\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u3010\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u307f\u306e\u9805\u76ee\u3011<\/strong><br 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id=\"toc_id17\"  class=\"style4a\"><span id=\"i-13\">\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664<\/span><\/h3>\n<p>\u5730\u9707\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u8a18\u5165\u3057\u307e\u3059\u3002\u57fa\u672c\u7684\u306b\u306f\u751f\u547d\u4fdd\u967a\u6599\u306e\u8a18\u5165\u65b9\u6cd5\u3068\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u4fdd\u967a\u7b49\u306e\u7a2e\u985e\u306e\u9805\u76ee\u306b\u306f\u5730\u9707\uff08\u5efa\u7269\uff09\u3084\u5730\u9707\uff08\u5bb6\u8ca1\uff09\u3068\u8a18\u5165\u3057\u307e\u3059\u304c\u3001\u5730\u9707\u306e\u307f\u3067\u3082\u69cb\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u4ed6\u306e\u4fdd\u967a\u6599\u63a7\u9664\u3068\u9055\u3046\u70b9\u3068\u3057\u3066\u3001\u5730\u9707\u4fdd\u967a\u306b\u306f\u6614\u306e\u4fdd\u967a\u5236\u5ea6\u3067\u3042\u308b\u300c\u65e7\u9577\u671f\u640d\u5bb3\u4fdd\u967a\u6599\u300d\u304c\u8a72\u5f53\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5730\u9707\u30fb\u65e7\u9577\u671f\u3068\u3069\u3061\u3089\u304b\u306b\u25ef\u3092\u3064\u3051\u308b\u9805\u76ee\u304c\u3042\u308b\u306e\u3067\u3001\u63a7\u9664\u8a3c\u660e\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u533a\u5206\u306b\u25ef\u3092\u3064\u3051\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"toc_id18\"  class=\"style4a\"><span 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\/>\n\u6700\u5f8c\u306b\u9069\u7528\u306e\u6b04\u3067\u300c\u914d\u5076\u8005\u63a7\u9664\u300d\u304b\u300c\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u300d\u304b\u3092\u78ba\u8a8d\u3057\u3001\u8a72\u5f53\u306e\u6b04\u306b\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u5224\u5b9a\u533a\u5206\u306e\u898b\u9593\u9055\u3044\u304c\u306a\u3044\u3088\u3046\u306b\u78ba\u8a8d\u3057\u3066\u304b\u3089\u8a18\u5165\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3068\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u9055\u3044<br 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