{"id":1485,"date":"2026-08-26T07:43:47","date_gmt":"2026-08-25T22:43:47","guid":{"rendered":"https:\/\/www.facmatch.jp\/column\/payroll-cash-flow\/"},"modified":"2026-10-24T22:30:31","modified_gmt":"2026-10-24T13:30:31","slug":"payroll-cash-flow","status":"publish","type":"post","link":"https:\/\/www.facmatch.jp\/column\/payroll-cash-flow\/","title":{"rendered":"\u7d66\u4e0e\u30fb\u793e\u4f1a\u4fdd\u967a\u306e\u652f\u6255\u65e5\u304b\u3089\u4f5c\u308b13\u9031\u9593\u8cc7\u91d1\u7e70\u308a\uff5c\u4eba\u4ef6\u8cbb\u4e0d\u8db3\u3092\u9632\u3050"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u672c\u8a18\u4e8b\u306f\u5e83\u544a\u30fbPR\u3092\u542b\u307f\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6708\u672b\u306b\u306f\u9810\u91d1\u304c\u6b8b\u308b\u4e88\u5b9a\u3067\u3082\u3001\u7d66\u4e0e\u306e\u632f\u8fbc\u65e5\u306b\u8cc7\u91d1\u304c\u8db3\u308a\u308b\u304b\u6c17\u306b\u306a\u308a\u307e\u305b\u3093\u304b\u3002\u7d50\u8ad6\u304b\u3089\u8a00\u3046\u3068\u3001\u7d66\u4e0e\u3068\u7a0e\u30fb\u793e\u4f1a\u4fdd\u967a\u306e\u652f\u6255\u65e5\u3092\u5206\u3051\u3001\u9031\u306e\u9014\u4e2d\u306e\u6b8b\u9ad8\u307e\u3067\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u9031\u672b\u304c\u30d7\u30e9\u30b9\u3067\u3082\u3001\u5165\u91d1\u3088\u308a\u7d66\u4e0e\u304c\u5148\u306a\u3089\u4e0d\u8db3\u3059\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3081\u3070\u3001\u7d66\u4e0e\u65e5\u306b\u8db3\u308a\u306a\u3044\u91d1\u984d\u3092\u8a08\u7b97\u3057\u3001\u3044\u3064\u307e\u3067\u306b\u8cc7\u91d1\u3092\u7528\u610f\u3059\u308b\u304b\u5224\u65ad\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id0\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-01\" class=\"wp-block-heading\">\u4eba\u4ef6\u8cbb\u306e\u8cc7\u91d1\u7e70\u308a\u306f\u3001\u632f\u8fbc\u3068\u7d0d\u4ed8\u3092\u5206\u3051\u3066\u6570\u3048\u308b<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-01-v3.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-01-v3.webp\" class=\"wp-image-2917\" width=\"1200\" height=\"843\" alt=\"\u7dcf\u652f\u7d66\u3068\u632f\u8fbc\u3092\u4e8c\u91cd\u306b\u6570\u3048\u306a\u3044\u3002\u5f93\u696d\u54e1\u3078\uff1a\u624b\u53d6\u308a350\u4e07\u5186\u3092\u632f\u8fbc\u3002\u793e\u4f1a\u4fdd\u967a\uff1a\u5f93\u696d\u54e155\uff0b\u4f1a\u793e55\uff1d110\u4e07\u5186\u3002\u9810\u308a\u7a0e\uff1a35\u4e07\u5186\u3092\u7d0d\u4ed8\u3002\u4eee\u306e\u8a08\u7b97\u4f8b\u3002350\uff0b110\uff0b35\uff1d495\u4e07\u5186\u3002\u8aac\u660e\u7528\u306e\u4eee\u306e\u7d66\u4e0e\u8a08\u7b97\u3067\u3059\u3002\u7a0e\u30fb\u4fdd\u967a\u306f\u6cd5\u5b9a\u6599\u7387\u306b\u3088\u308b\u7b97\u5b9a\u4f8b\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-01-v3.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-01-v3-300x211.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-01-v3-1024x719.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-01-v3-768x540.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4eba\u4ef6\u8cbb\u306e\u8cc7\u91d1\u7e70\u308a\u3067\u306f\u3001\u5f93\u696d\u54e1\u3078\u632f\u308a\u8fbc\u3080\u7d66\u4e0e\u3068\u3001\u5f8c\u65e5\u7d0d\u3081\u308b\u7a0e\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u5225\u306e\u652f\u51fa\u3068\u3057\u3066\u7f6e\u304d\u307e\u3059\u3002<\/strong>\u7d66\u4e0e\u660e\u7d30\u306e\u7dcf\u652f\u7d66\u984d\u3092\u3001\u305d\u306e\u307e\u307e\u632f\u8fbc\u984d\u3068\u91cd\u306d\u3066\u5165\u529b\u3059\u308b\u3068\u4e8c\u91cd\u8a08\u4e0a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table>\n<thead>\n<tr>\n<th>\u8868\u306b\u7f6e\u304f\u652f\u51fa<\/th>\n<th>\u5165\u529b\u3059\u308b\u91d1\u984d<\/th>\n<th>\u65e5\u4ed8\u306e\u6c7a\u3081\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u7d66\u4e0e\u30fb\u8cde\u4e0e\u306e\u632f\u8fbc\u307f<\/td>\n<td>\u5f93\u696d\u54e1\u3078\u5b9f\u969b\u306b\u632f\u308a\u8fbc\u3080\u624b\u53d6\u308a\u984d\u306e\u5408\u8a08<\/td>\n<td>\u81ea\u793e\u306e\u7d66\u4e0e\u30fb\u8cde\u4e0e\u306e\u652f\u6255\u65e5<\/td>\n<\/tr>\n<tr>\n<td>\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599<\/td>\n<td>\u5f93\u696d\u54e1\u304b\u3089\u5dee\u3057\u5f15\u3044\u305f\u5206\u3068\u3001\u4f1a\u793e\u8ca0\u62c5\u5206\u306e\u5408\u8a08<\/td>\n<td>\u7d0d\u5165\u544a\u77e5\u66f8\u30fb\u53e3\u5ea7\u632f\u66ff\u306e\u4e88\u5b9a\u65e5<\/td>\n<\/tr>\n<tr>\n<td>\u6e90\u6cc9\u6240\u5f97\u7a0e\u7b49\uff08\u7d66\u4e0e\u306a\u3069\u304b\u3089\u9810\u304b\u308b\u6240\u5f97\u7a0e\u3068\u4ed8\u52a0\u7a0e\uff09<\/td>\n<td>\u7d66\u4e0e\u306a\u3069\u304b\u3089\u9810\u304b\u3063\u305f\u7a0e\u91d1\u306e\u7d0d\u4ed8\u984d<\/td>\n<td>\u539f\u5247\u306f\u7fcc\u670810\u65e5\u3002\u5e742\u56de\u306e\u7d0d\u4ed8\u304c\u8a8d\u3081\u3089\u308c\u308b\u7279\u4f8b\u306f\u3001\u627f\u8a8d\u306e\u6709\u7121\u3092\u78ba\u8a8d<\/td>\n<\/tr>\n<tr>\n<td>\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\uff08\u7d66\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u3044\u3066\u4f1a\u793e\u304c\u7d0d\u3081\u308b\u4ed5\u7d44\u307f\uff09<\/td>\n<td>\u7d66\u4e0e\u304b\u3089\u9810\u304b\u3063\u305f\u4f4f\u6c11\u7a0e\u306e\u7d0d\u4ed8\u984d<\/td>\n<td>\u81ea\u6cbb\u4f53\u306e\u7d0d\u4ed8\u66f8\u30fb\u901a\u77e5\u306b\u8a18\u8f09\u3055\u308c\u305f\u65e5<\/td>\n<\/tr>\n<tr>\n<td>\u5916\u6ce8\u8cbb\u30fb\u6d3e\u9063\u6599\u30fb\u63a1\u7528\u8cbb<\/td>\n<td>\u8acb\u6c42\u66f8\u3084\u5951\u7d04\u306b\u57fa\u3065\u304f\u5b9f\u969b\u306e\u652f\u6255\u984d<\/td>\n<td>\u5951\u7d04\u4e0a\u306e\u652f\u6255\u65e5<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b21\u306f\u3001\u91d1\u984d\u306e\u95a2\u4fc2\u3092\u3064\u304b\u3080\u305f\u3081\u306e\u4eee\u306e\u7d66\u4e0e\u8a08\u7b97\u3067\u3059\u3002\u81ea\u793e\u306e\u7d66\u4e0e\u660e\u7d30\u306b\u3042\u308b\u7dcf\u652f\u7d66\u984d\u30fb\u63a7\u9664\u984d\u3078\u7f6e\u304d\u63db\u3048\u3066\u8aad\u3093\u3067\u304f\u3060\u3055\u3044\u3002\u7a0e\u30fb\u4fdd\u967a\u306e\u91d1\u984d\u306f\u8aac\u660e\u7528\u3067\u3042\u308a\u3001\u6cd5\u5b9a\u306e\u6599\u7387\u304b\u3089\u7b97\u5b9a\u3057\u305f\u4f8b\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<ul>\n<li>\u7dcf\u652f\u7d66\u984d440\u4e07\u5186\u304b\u3089\u3001\u5f93\u696d\u54e1\u8ca0\u62c5\u306e\u793e\u4f1a\u4fdd\u967a55\u4e07\u5186\u3068\u9810\u308a\u7a0e35\u4e07\u5186\u3092\u5f15\u304f\u3002<\/li>\n<li>\u5f93\u696d\u54e1\u3078\u306e\u632f\u8fbc\u984d\u306f350\u4e07\u5186\u3002<\/li>\n<li>\u5f8c\u65e5\u306e\u793e\u4f1a\u4fdd\u967a\u7d0d\u4ed8\u306f\u3001\u5f93\u696d\u54e1\u520655\u4e07\u5186\uff0b\u4f1a\u793e\u520655\u4e07\u5186\uff1d110\u4e07\u5186\u3002<\/li>\n<li>\u9810\u308a\u7a0e35\u4e07\u5186\u3082\u3001\u8a72\u5f53\u3059\u308b\u7d0d\u4ed8\u65e5\u306b\u652f\u51fa\u3068\u3057\u3066\u767b\u9332\u3059\u308b\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u4f8b\u306e\u73fe\u91d1\u652f\u51fa\u306f350\uff0b110\uff0b35\uff1d495\u4e07\u5186\u3067\u3059\u3002\u7dcf\u652f\u7d66\u984d440\u4e07\u5186\u306b\u4f1a\u793e\u8ca0\u62c555\u4e07\u5186\u3092\u8db3\u3057\u305f\u984d\u3068\u4e00\u81f4\u3057\u307e\u3059\u3002440\u4e07\u5186\u3068350\u4e07\u5186\u3092\u4e21\u65b9\u652f\u51fa\u3078\u52a0\u3048\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u3082\u3001\u4fdd\u967a\u6599\u306f\u88ab\u4fdd\u967a\u8005\u8ca0\u62c5\u5206\u3068\u4e8b\u696d\u4e3b\u8ca0\u62c5\u5206\u3092\u5408\u308f\u305b\u3066\u7d0d\u3081\u308b\u3068\u6848\u5185\u3057\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/www.nenkin.go.jp\/service\/kounen\/hokenryo\/nofu\/nofu.html\" target=\"_blank\" rel=\"noopener\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u7b49\u306e\u7d0d\u4ed8<\/a>\u30012026\u5e7410\u670824\u65e5\u78ba\u8a8d\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u3067\u3044\u3046\u6e90\u6cc9\u6240\u5f97\u7a0e\u7b49\u306b\u306f\u3001\u7d66\u4e0e\u304b\u3089\u5fb4\u53ce\u3059\u308b\u6240\u5f97\u7a0e\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u542b\u3081\u307e\u3059\u30022027\u5e74\u5206\u4ee5\u5f8c\u306f\u3001\u9632\u885b\u7279\u5225\u6240\u5f97\u7a0e\u3082\u542b\u307f\u307e\u3059\u3002\u5bfe\u8c61\u5e74\u306e\u7d66\u4e0e\u8a08\u7b97\u3068\u7d0d\u4ed8\u984d\u3092\u3001\u305d\u306e\u5e74\u306e\u7a0e\u984d\u8868\u3067\u78ba\u304b\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 id=\"section-02\" class=\"wp-block-heading\">\u7d66\u4e0e\u65e5\u3068\u6cd5\u5b9a\u306e\u7d0d\u4ed8\u65e5\u3092\u5148\u306b\u56fa\u5b9a\u3059\u308b<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-02-v3.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-02-v3.webp\" class=\"wp-image-2918\" width=\"1200\" height=\"801\" alt=\"\u652f\u6255\u65e5\u3068\u7d0d\u4ed8\u65e5\u3092\u5206\u3051\u308b\u3002\u7d66\u4e0e\uff1a\u6bce\u67081\u56de\u4ee5\u4e0a\u30fb\u4e00\u5b9a\u671f\u65e5\u3002\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\uff1a\u5bfe\u8c61\u6708\u306e\u7fcc\u6708\u672b\u3001\u4f11\u65e5\u306f\u6b21\u306e\u55b6\u696d\u65e5\u3002\u7d66\u4e0e\u306e\u6e90\u6cc9\u7a0e\uff1a\u539f\u5247\u7fcc\u670810\u65e5\u3001\u627f\u8a8d\u6e08\u7279\u4f8b\u306f\u5225\u65e5\u7a0b\u3002\u5b9f\u969b\u306e\u7d66\u4e0e\u65e5\u3068\u7d0d\u4ed8\u901a\u77e5\u3092\u8868\u3078\u53cd\u6620\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-02-v3.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-02-v3-300x200.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-02-v3-1024x684.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-02-v3-768x513.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><span class=\"swl-marker mark_yellow\">\u7d66\u4e0e\u3001\u793e\u4f1a\u4fdd\u967a\u3001\u7a0e\u91d1\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u65e5\u4ed8\u3067\u8cc7\u91d1\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span>\u7d66\u4e0e\u3092\u6255\u3063\u305f\u5f8c\u306e\u6b8b\u9ad8\u306b\u3082\u7d0d\u4ed8\u7528\u306e\u8cc7\u91d1\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u6708\u672b\u6b8b\u9ad8\u3060\u3051\u3067\u4f59\u88d5\u3092\u5224\u65ad\u3057\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table>\n<thead>\n<tr>\n<th>\u652f\u51fa<\/th>\n<th>\u57fa\u672c\u3068\u306a\u308b\u671f\u65e5<\/th>\n<th>\u8868\u306b\u53cd\u6620\u3059\u308b\u6761\u4ef6<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u7d66\u4e0e<\/td>\n<td>\u6bce\u67081\u56de\u4ee5\u4e0a\u3001\u4e00\u5b9a\u306e\u671f\u65e5<\/td>\n<td>\u5c31\u696d\u898f\u5247\u306a\u3069\u3067\u6c7a\u307e\u308b\u652f\u6255\u65e5\u3002\u4f1a\u793e\u306e\u5224\u65ad\u3060\u3051\u3067\u5ef6\u671f\u3057\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td>\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599<\/td>\n<td>\u7d0d\u4ed8\u5bfe\u8c61\u6708\u306e\u7fcc\u6708\u672b\u65e5<\/td>\n<td>\u672b\u65e5\u304c\u4f11\u65e5\u306a\u3089\u7fcc\u65e5\u4ee5\u964d\u306e\u6700\u521d\u306e\u55b6\u696d\u65e5<\/td>\n<\/tr>\n<tr>\n<td>\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u7a0e\u91d1<\/td>\n<td>\u539f\u5247\u3001\u5b9f\u969b\u306b\u7d66\u4e0e\u3092\u652f\u6255\u3063\u305f\u6708\u306e\u7fcc\u670810\u65e5<\/td>\n<td>\u4f11\u65e5\u306e\u5834\u5408\u306f\u4f11\u65e5\u660e\u3051\u3002\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u304c\u3042\u308c\u3070\u5225\u65e5\u7a0b<\/td>\n<\/tr>\n<tr>\n<td>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b<\/td>\n<td>1\u301c6\u6708\u5206\u306f7\u670810\u65e5\u30017\u301c12\u6708\u5206\u306f\u7fcc\u5e741\u670820\u65e5<\/td>\n<td>\u7d66\u4e0e\u306e\u652f\u7d66\u4eba\u54e1\u304c\u5e38\u664210\u4eba\u672a\u6e80\u306a\u3069\u306e\u8981\u4ef6\u3068\u7533\u8acb\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bce\u6708\u306e\u7d66\u4e0e\u306f\u3001\u5c31\u696d\u898f\u5247\u306a\u3069\u3067\u6c7a\u3081\u305f\u671f\u65e5\u306b\u652f\u6255\u3044\u307e\u3059\u3002\u8cc7\u91d1\u4e0d\u8db3\u3092\u7406\u7531\u306b\u3001\u4f1a\u793e\u3060\u3051\u306e\u5224\u65ad\u3067\u5f8c\u308d\u3078\u305a\u3089\u3055\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u539a\u751f\u52b4\u50cd\u7701\u306f\u3001\u901a\u8ca8\u3067\u3001\u672c\u4eba\u3078\u76f4\u63a5\u3001\u5168\u984d\u3001\u6bce\u67081\u56de\u4ee5\u4e0a\u3001\u4e00\u5b9a\u671f\u65e5\u306b\u652f\u6255\u30465\u539f\u5247\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u7a0e\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u7d66\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u304f\u53d6\u6271\u3044\u306b\u306f\u3001\u6cd5\u4ee4\u306b\u3088\u308b\u4f8b\u5916\u304c\u3042\u308a\u307e\u3059\u3002\u8cde\u4e0e\u306a\u3069\u306b\u306f\u6bce\u67081\u56de\u30fb\u4e00\u5b9a\u671f\u65e5\u3068\u3044\u3046\u539f\u5247\u306e\u4f8b\u5916\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u901a\u5e38\u306e\u7d66\u4e0e\u3092\u8cc7\u91d1\u96e3\u3067\u5ef6\u671f\u3067\u304d\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d66\u4e0e\u652f\u6255\u3044\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u304a\u305d\u308c\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u91d1\u984d\u3068\u671f\u65e5\u3092\u6574\u7406\u3057\u3001\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u3084\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u306a\u3069\u3078\u65e9\u6025\u306b\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002\u5f93\u696d\u54e1\u3078\u77e5\u3089\u305b\u308b\u3060\u3051\u3067\u3001\u652f\u6255\u7fa9\u52d9\u304c\u306a\u304f\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/bunya\/roudoukijun\/faq_kijyungyosei05.html\" target=\"_blank\" rel=\"noopener\">\u539a\u751f\u52b4\u50cd\u7701\u300c\u8cc3\u91d1\u306e\u652f\u6255\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u4e0a\u306e\u5b9a\u3081\u300d<\/a>\u3001<a href=\"https:\/\/www.check-roudou.mhlw.go.jp\/qa\/roudousya\/chingin\/q7.html\" target=\"_blank\" rel=\"noopener\">\u8cc3\u91d1\u652f\u6255\u306e\u539f\u5247\u3068\u4f8b\u5916<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2505.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81No.2505<\/a>\uff082026\u5e7410\u670824\u65e5\u78ba\u8a8d\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d66\u4e0e\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u30fb\u6e90\u6cc9\u6240\u5f97\u7a0e\u7b49\u306e\u652f\u6255\u3044\u3084\u7336\u4e88\u3001\u878d\u8cc7\u306e\u53ef\u5426\u306f\u500b\u5225\u4e8b\u60c5\u3067\u7570\u306a\u308a\u307e\u3059\u3002\u52b4\u52d9\u306f\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u30fb\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u7b49\u3001\u7a0e\u52d9\u306f\u7a0e\u7406\u58eb\u30fb\u7a0e\u52d9\u7f72\u3001\u8cc7\u91d1\u8abf\u9054\u306f\u91d1\u878d\u6a5f\u95a2\u3084\u5c02\u9580\u5bb6\u3078\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id1\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id2\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id3\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id4\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id5\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id6\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-03\" class=\"wp-block-heading\">13\u9031\u9593\u8cc7\u91d1\u7e70\u308a\u8868\u306f\u3001\u6b8b\u9ad8\u3068\u78ba\u5b9a\u652f\u51fa\u304b\u3089\u4f5c\u308b<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-03-v3.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-03-v3.webp\" class=\"wp-image-2919\" width=\"1200\" height=\"739\" alt=\"13\u9031\u9593\u8868\u3092\u4f5c\u308b5\u624b\u9806\u3002\u8d77\u70b9\u3068\u652f\u51fa\uff1a\u4f7f\u3048\u308b\u6b8b\u9ad8\u2192\u78ba\u5b9a\u652f\u51fa\u3002\u5165\u91d1\u3068\u8a08\u7b97\uff1a\u78ba\u5b9a\u30fb\u898b\u8fbc\u307f\u3092\u5206\u3051\u308b\u2192\u9031\u672b\u30fb\u65e5\u5225\u3002\u8b66\u6212\u7dda\uff1a\u5fc5\u8981\u306a\u4f59\u88d5\u8cc7\u91d1\u3092\u6c7a\u3081\u308b\u3002\u91cd\u8981\u306a\u9031\u306f\u65e5\u4ed8\u5225\u306e\u6b8b\u9ad8\u3082\u8a08\u7b97\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-03-v3.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-03-v3-300x185.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-03-v3-1024x631.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-03-v3-768x473.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><span class=\"swl-marker mark_yellow\">\u958b\u59cb\u65e5\u306e\u73fe\u91d1\u30fb\u9810\u91d1\u6b8b\u9ad8\u3092\u5408\u308f\u305b\u3001\u7d66\u4e0e\u306a\u3069\u306e\u652f\u6255\u4e88\u5b9a\u3092\u5148\u306b\u7f6e\u304d\u3001\u305d\u306e\u5f8c\u306b\u5165\u91d1\u4e88\u5b9a\u3092\u8db3\u3057\u307e\u3057\u3087\u3046\u3002<\/span>13\u9031\u9593\u306f\u7d043\u304b\u6708\u3092\u9031\u5358\u4f4d\u3067\u8ffd\u3046\u7ba1\u7406\u65b9\u6cd5\u3067\u3001\u81ea\u793e\u306e\u4e8b\u60c5\u306b\u5408\u308f\u305b\u3066\u65e5\u5225\u30fb\u6708\u5225\u3082\u4f75\u7528\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"subsection-01\" class=\"wp-block-heading\">1. \u958b\u59cb\u65e5\u306b\u4f7f\u3048\u308b\u73fe\u91d1\u30fb\u9810\u91d1\u3092\u305d\u308d\u3048\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u901a\u5e33\u3084\u9280\u884c\u660e\u7d30\u3068\u6b8b\u9ad8\u3092\u5408\u308f\u305b\u3001\u81ea\u7531\u306b\u4f7f\u3048\u308b\u73fe\u91d1\u30fb\u9810\u91d1\u3092\u8868\u306e\u8d77\u70b9\u306b\u3057\u307e\u3059\u3002\u62d8\u675f\u3055\u308c\u305f\u9810\u91d1\u3084\u7528\u9014\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b\u8cc7\u91d1\u306f\u3001\u652f\u6255\u3044\u306b\u56de\u305b\u308b\u6b8b\u9ad8\u3068\u5206\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u53e3\u5ea7\u9593\u306e\u632f\u66ff\u3092\u3001\u4f1a\u793e\u5168\u4f53\u306e\u65b0\u305f\u306a\u53ce\u5165\u3068\u6570\u3048\u306a\u3044\u3053\u3068\u3082\u5927\u5207\u3067\u3059\u3002\u4f1a\u8a08\u6b8b\u9ad8\u3068\u9280\u884c\u660e\u7d30\u306b\u5dee\u304c\u3042\u308c\u3070\u3001\u672a\u8a18\u5e33\u3084\u5f15\u843d\u3057\u524d\u306e\u53d6\u5f15\u3092\u305f\u3069\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"subsection-02\" class=\"wp-block-heading\">2. \u7d66\u4e0e\u30fb\u4fdd\u967a\u6599\u30fb\u7a0e\u91d1\u306a\u3069\u306e\u652f\u51fa\u3092\u767b\u9332\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6700\u521d\u306b\u7d66\u4e0e\u3001\u8cde\u4e0e\u3001\u793e\u4f1a\u4fdd\u967a\u3001\u7a0e\u91d1\u3092\u5b9f\u969b\u306e\u65e5\u4ed8\u3078\u7f6e\u304d\u3001\u5bb6\u8cc3\u3001\u4ed5\u5165\u308c\u3001\u5916\u6ce8\u8cbb\u3001\u8fd4\u6e08\u306a\u3069\u3092\u52a0\u3048\u307e\u3057\u3087\u3046\u3002\u652f\u51fa\u306e\u632f\u8fbc\u7de0\u5207\u3068\u53e3\u5ea7\u632f\u66ff\u65e5\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u6848\u5185\u3084\u7d0d\u4ed8\u66f8\u306b\u5408\u308f\u305b\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table>\n<thead>\n<tr>\n<th>\u652f\u51fa\u3092\u5165\u529b\u3059\u308b\u9806\u5e8f<\/th>\n<th>\u4f7f\u3046\u8cc7\u6599<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u7d66\u4e0e\u30fb\u8cde\u4e0e<\/td>\n<td>\u7d66\u4e0e\u8a08\u7b97\u306e\u96c6\u8a08\u8868\u30fb\u632f\u8fbc\u4e88\u5b9a<\/td>\n<\/tr>\n<tr>\n<td>\u793e\u4f1a\u4fdd\u967a\u30fb\u7a0e\u91d1<\/td>\n<td>\u7d0d\u5165\u544a\u77e5\u66f8\u30fb\u7d0d\u4ed8\u66f8\u30fb\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u72b6\u6cc1<\/td>\n<\/tr>\n<tr>\n<td>\u5bb6\u8cc3\u30fb\u8fd4\u6e08\u30fb\u30ea\u30fc\u30b9<\/td>\n<td>\u5951\u7d04\u66f8\u30fb\u8fd4\u6e08\u4e88\u5b9a\u8868\u30fb\u8acb\u6c42\u66f8<\/td>\n<\/tr>\n<tr>\n<td>\u8cb7\u639b\u91d1\u30fb\u5916\u6ce8\u8cbb\u306a\u3069<\/td>\n<td>\u652f\u6255\u4e88\u5b9a\u4e00\u89a7\u30fb\u8acb\u6c42\u66f8<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<h3 id=\"subsection-03\" class=\"wp-block-heading\">3. \u5165\u91d1\u306f\u78ba\u5b9a\u3057\u305f\u3082\u306e\u3068\u898b\u8fbc\u307f\u3092\u5206\u3051\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8acb\u6c42\u6e08\u307f\u306e\u58f2\u639b\u91d1\u3068\u3001\u307e\u3060\u53d7\u6ce8\u3057\u3066\u3044\u306a\u3044\u58f2\u4e0a\u898b\u8fbc\u307f\u3092\u5225\u306e\u6b04\u306b\u3057\u307e\u3059\u3002\u5165\u91d1\u304c\u9045\u308c\u305d\u3046\u306a\u8acb\u6c42\u3082\u3001\u78ba\u5b9a\u5165\u91d1\u3068\u540c\u3058\u6271\u3044\u306b\u3057\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table>\n<thead>\n<tr>\n<th>\u5165\u91d1\u306e\u72b6\u614b<\/th>\n<th>\u767b\u9332\u65b9\u6cd5<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u8acb\u6c42\u6e08\u307f\u30fb\u5165\u91d1\u65e5\u304c\u78ba\u5b9a<\/td>\n<td>\u8acb\u6c42\u756a\u53f7\u3001\u91d1\u984d\u3001\u5165\u91d1\u4e88\u5b9a\u65e5\u3092\u767b\u9332<\/td>\n<\/tr>\n<tr>\n<td>\u8acb\u6c42\u6e08\u307f\u30fb\u9045\u308c\u306e\u61f8\u5ff5\u304c\u3042\u308b<\/td>\n<td>\u901a\u5e38\u4e88\u5b9a\u3068\u3001\u9045\u308c\u305f\u5834\u5408\u306e\u8a08\u7b97\u3092\u5206\u3051\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u672a\u53d7\u6ce8\u306e\u58f2\u4e0a\u898b\u8fbc\u307f<\/td>\n<td>\u78ba\u5b9a\u5206\u306e\u8a08\u7b97\u306b\u6df7\u305c\u305a\u3001\u5225\u306e\u898b\u8fbc\u307f\u3068\u3057\u3066\u7ba1\u7406<\/td>\n<\/tr>\n<tr>\n<td>\u7533\u8fbc\u4e2d\u306e\u878d\u8cc7<\/td>\n<td>\u627f\u8a8d\u30fb\u5b9f\u884c\u524d\u306b\u3001\u78ba\u5b9a\u3057\u305f\u501f\u5165\u5165\u91d1\u3078\u52a0\u3048\u306a\u3044<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u56de\u53ce\u4e88\u5b9a\u306e\u6574\u7406\u306b\u306f<a href=\"https:\/\/www.facmatch.jp\/column\/accounts-receivable-ledger-template\/\">\u58f2\u639b\u91d1\u5143\u5e33\u306e\u4f5c\u308a\u65b9<\/a>\u3001\u8acb\u6c42\u304b\u3089\u5165\u91d1\u307e\u3067\u306e\u6d41\u308c\u306f<a href=\"https:\/\/www.facmatch.jp\/column\/accounts-receivable-invoice\/\">\u58f2\u639b\u91d1\u3068\u8acb\u6c42\u66f8<\/a>\u3082\u53c2\u8003\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"subsection-04\" class=\"wp-block-heading\">4. \u9031\u672b\u6b8b\u9ad8\u3068\u3001\u9031\u306e\u9014\u4e2d\u3067\u6700\u3082\u4f4e\u3044\u6b8b\u9ad8\u3092\u51fa\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9031\u672b\u306e\u8a08\u7b97\u306f\u300c\u524d\u9031\u672b\u6b8b\u9ad8\uff0b\u4eca\u9031\u306e\u5165\u91d1\u2212\u4eca\u9031\u306e\u652f\u51fa\u300d\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u7d66\u4e0e\u304c\u6c34\u66dc\u3001\u5165\u91d1\u304c\u91d1\u66dc\u306a\u3089\u3001\u6c34\u66dc\u306b\u4e00\u5ea6\u8cc7\u91d1\u304c\u4e0d\u8db3\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5927\u304d\u306a\u7d66\u4e0e\u30fb\u4fdd\u967a\u6599\u306e\u652f\u6255\u3044\u304c\u3042\u308b\u9031\u306f\u3001\u65e5\u4ed8\u5225\u306b\u3082\u8a08\u7b97\u3057\u307e\u3057\u3087\u3046\u3002<\/strong> \u9031\u672b\u304c\u30d7\u30e9\u30b9\u3068\u3044\u3046\u7406\u7531\u3060\u3051\u3067\u3001\u7d66\u4e0e\u65e5\u306b\u8db3\u308a\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 id=\"subsection-05\" class=\"wp-block-heading\">5. \u81ea\u793e\u306b\u5fc5\u8981\u306a\u4f59\u88d5\u8cc7\u91d1\u3092\u6c7a\u3081\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b8b\u9ad8\u30bc\u30ed\u3060\u3051\u3092\u8b66\u6212\u7dda\u306b\u305b\u305a\u3001\u6b21\u306e\u652f\u6255\u3044\u3068\u5165\u91d1\u9045\u308c\u306b\u5099\u3048\u308b\u6b8b\u9ad8\u3092\u6c7a\u3081\u307e\u3057\u3087\u3046\u3002\u5fc5\u8981\u306a\u91d1\u984d\u306f\u3001\u81ea\u793e\u306e\u7d66\u4e0e\u3001\u56fa\u5b9a\u8cbb\u3001\u5165\u91d1\u306e\u9045\u308c\u65b9\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u6700\u3082\u4f4e\u3044\u4e88\u6e2c\u6b8b\u9ad8\u304c\u5fc5\u8981\u6b8b\u9ad8\u3092\u3044\u304f\u3089\u4e0b\u56de\u308b\u304b\u300d\u3092\u4e0d\u8db3\u984d\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\u3068\u3001\u8abf\u9054\u3059\u308b\u91d1\u984d\u3068\u671f\u9650\u304c\u5177\u4f53\u7684\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id7\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-04\" class=\"wp-block-heading\">13\u9031\u3059\u3079\u3066\u306e\u8a18\u5165\u4f8b\uff5c\u9031\u672b\u304c\u30d7\u30e9\u30b9\u3067\u3082\u7d66\u4e0e\u65e5\u306b\u4e0d\u8db3\u3059\u308b<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-04-v3.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-04-v3.webp\" class=\"wp-image-2920\" width=\"1200\" height=\"843\" alt=\"\u9031\u672b385\u4e07\u5186\u3067\u3082\u7d66\u4e0e\u65e5\u306b\u4e0d\u8db3\u3002\u9031\u306e\u958b\u59cb\uff1a\u6b8b\u9ad8425\u4e07\u5186\u300211\/24\u30fb11\/25\uff1a\u652f\u51fa90\uff0b\u7d66\u4e0e350\u2192\u30de\u30a4\u30ca\u30b915\u4e07\u5186\u300211\/27\uff1a\u5165\u91d1400\u2192\u9031\u672b385\u4e07\u5186\u3002\u4eee\u306e\u4f8b\u3002\u6700\u4f4e100\u4e07\u5186\u3092\u6b8b\u3059\u306a\u3089\u5bfe\u7b56115\u4e07\u5186\u3002\u5b9f\u5728\u3059\u308b\u4f1a\u793e\u306e\u5b9f\u7e3e\u3067\u306f\u306a\u304f\u3001\u958b\u59cb\u6b8b\u9ad8570\u4e07\u5186\u30fb\u7d66\u4e0e\u632f\u8fbc350\u4e07\u5186\u3092\u4eee\u5b9a\u3057\u305f\u4f8b\u3067\u3059\u3002\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-04-v3.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-04-v3-300x211.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-04-v3-1024x719.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-04-v3-768x540.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6b21\u306f\u30012026\u5e7411\u67082\u65e5\u304b\u30892027\u5e741\u670831\u65e5\u307e\u3067\u309213\u9031\u306b\u5206\u3051\u305f\u8a08\u7b97\u4f8b\u3067\u3059\u3002<\/strong>\u5b9f\u5728\u3059\u308b\u4f1a\u793e\u306e\u5b9f\u7e3e\u3067\u306f\u306a\u304f\u3001\u958b\u59cb\u6b8b\u9ad8570\u4e07\u5186\u3001\u7d66\u4e0e\u632f\u8fbc350\u4e07\u5186\u306a\u3069\u3092\u4eee\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u524d\u306e\u7d66\u4e0e\u8a08\u7b97\u4f8b\u3068\u540c\u3058\u304f\u3001\u7d66\u4e0e\u306f\u624b\u53d6\u308a\u5408\u8a08350\u4e07\u5186\u3001\u793e\u4f1a\u4fdd\u967a\u306f\u4e21\u8ca0\u62c5\u5206110\u4e07\u5186\u3001\u9810\u308a\u7a0e\u306f35\u4e07\u5186\u3067\u3059\u3002\u6e90\u6cc9\u6240\u5f97\u7a0e\u7b49\u306f\u6bce\u6708\u7d0d\u4ed8\u3068\u3057\u3001\u305d\u306e\u4ed6\u306e\u652f\u51fa\u3082\u542b\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table style=\"min-width:640px;\">\n<thead>\n<tr>\n<th>\u9031\u30fb\u671f\u9593<\/th>\n<th>\u5165\u91d1<\/th>\n<th>\u7d66\u4e0e\u632f\u8fbc<\/th>\n<th>\u793e\u4f1a\u4fdd\u967a<\/th>\n<th>\u9810\u308a\u7a0e\u7d0d\u4ed8<\/th>\n<th>\u305d\u306e\u4ed6\u652f\u51fa<\/th>\n<th>\u9031\u672b\u6b8b\u9ad8<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>1\uff1a11\/2\u301c11\/8<\/td>\n<td>100<\/td>\n<td>0<\/td>\n<td>110<\/td>\n<td>0<\/td>\n<td>80<\/td>\n<td>480<\/td>\n<\/tr>\n<tr>\n<td>2\uff1a11\/9\u301c11\/15<\/td>\n<td>150<\/td>\n<td>0<\/td>\n<td>0<\/td>\n<td>35<\/td>\n<td>120<\/td>\n<td>475<\/td>\n<\/tr>\n<tr>\n<td>3\uff1a11\/16\u301c11\/22<\/td>\n<td>50<\/td>\n<td>0<\/td>\n<td>0<\/td>\n<td>0<\/td>\n<td>100<\/td>\n<td>425<\/td>\n<\/tr>\n<tr>\n<td>4\uff1a11\/23\u301c11\/29<\/td>\n<td>400<\/td>\n<td>350<\/td>\n<td>0<\/td>\n<td>0<\/td>\n<td>90<\/td>\n<td>385<\/td>\n<\/tr>\n<tr>\n<td>5\uff1a11\/30\u301c12\/6<\/td>\n<td>80<\/td>\n<td>0<\/td>\n<td>110<\/td>\n<td>0<\/td>\n<td>70<\/td>\n<td>285<\/td>\n<\/tr>\n<tr>\n<td>6\uff1a12\/7\u301c12\/13<\/td>\n<td>150<\/td>\n<td>0<\/td>\n<td>0<\/td>\n<td>35<\/td>\n<td>120<\/td>\n<td>280<\/td>\n<\/tr>\n<tr>\n<td>7\uff1a12\/14\u301c12\/20<\/td>\n<td>100<\/td>\n<td>0<\/td>\n<td>0<\/td>\n<td>0<\/td>\n<td>100<\/td>\n<td>280<\/td>\n<\/tr>\n<tr>\n<td>8\uff1a12\/21\u301c12\/27<\/td>\n<td>400<\/td>\n<td>350<\/td>\n<td>0<\/td>\n<td>0<\/td>\n<td>90<\/td>\n<td>240<\/td>\n<\/tr>\n<tr>\n<td>9\uff1a12\/28\u301c1\/3<\/td>\n<td>80<\/td>\n<td>0<\/td>\n<td>0<\/td>\n<td>0<\/td>\n<td>70<\/td>\n<td>250<\/td>\n<\/tr>\n<tr>\n<td>10\uff1a1\/4\u301c1\/10<\/td>\n<td>150<\/td>\n<td>0<\/td>\n<td>110<\/td>\n<td>0<\/td>\n<td>120<\/td>\n<td>170<\/td>\n<\/tr>\n<tr>\n<td>11\uff1a1\/11\u301c1\/17<\/td>\n<td>100<\/td>\n<td>0<\/td>\n<td>0<\/td>\n<td>35<\/td>\n<td>100<\/td>\n<td>135<\/td>\n<\/tr>\n<tr>\n<td>12\uff1a1\/18\u301c1\/24<\/td>\n<td>400<\/td>\n<td>0<\/td>\n<td>0<\/td>\n<td>0<\/td>\n<td>90<\/td>\n<td>445<\/td>\n<\/tr>\n<tr>\n<td>13\uff1a1\/25\u301c1\/31<\/td>\n<td>80<\/td>\n<td>350<\/td>\n<td>0<\/td>\n<td>0<\/td>\n<td>70<\/td>\n<td>105<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u91d1\u984d\u306e\u5358\u4f4d\u306f\u4e07\u5186\u3067\u3059\u3002\u5404\u9031\u306e\u30bc\u30ed\u306f\u3001\u305d\u306e\u9031\u306b\u8a72\u5f53\u3059\u308b\u652f\u6255\u3044\u3092\u7f6e\u3044\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u793a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u793e\u4f1a\u4fdd\u967a\u306f\u30019\u6708\u5206\u304c11\u67082\u65e5\u300110\u6708\u5206\u304c11\u670830\u65e5\u300111\u6708\u5206\u304c\u7fcc\u5e741\u67084\u65e5\u306b\u7d0d\u4ed8\u671f\u9650\u3092\u8fce\u3048\u308b\u65e5\u7a0b\u3092\u4f7f\u3044\u307e\u3057\u305f\u3002\u7d66\u4e0e\u306f\u6bce\u670825\u65e5\u3001\u9810\u308a\u7a0e\u306f\u901a\u5e38\u306e\u7d0d\u671f\u9650\u306e\u3042\u308b\u9031\u3078\u7f6e\u3044\u305f\u4f8b\u3067\u3059\u3002\u4f4f\u6c11\u7a0e\u3084\u8cde\u4e0e\u306a\u3069\u304c\u5225\u306b\u3042\u308b\u4f1a\u793e\u306f\u3001\u305d\u306e\u4e88\u5b9a\u3082\u8ffd\u52a0\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c4\u9031\u3060\u3051\u3092\u65e5\u5225\u306b\u3059\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table>\n<thead>\n<tr>\n<th>\u65e5\u4ed8<\/th>\n<th>\u5165\u51fa\u91d1<\/th>\n<th>\u6b8b\u9ad8<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>11\/23\u306e\u9031\u306e\u958b\u59cb\u6642<\/td>\n<td>\u524d\u9031\u304b\u3089425\u4e07\u5186\u3092\u7e70\u8d8a<\/td>\n<td>425\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>11\/24<\/td>\n<td>\u305d\u306e\u4ed6\u652f\u51fa90\u4e07\u5186<\/td>\n<td>335\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>11\/25<\/td>\n<td>\u7d66\u4e0e\u632f\u8fbc350\u4e07\u5186<\/td>\n<td>\u30de\u30a4\u30ca\u30b915\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>11\/27<\/td>\n<td>\u58f2\u639b\u91d1400\u4e07\u5186\u304c\u5165\u91d1<\/td>\n<td>385\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u9031\u672b\u306f385\u4e07\u5186\u6b8b\u3063\u3066\u3082\u300125\u65e5\u306e\u7d66\u4e0e\u306b\u306f15\u4e07\u5186\u8db3\u308a\u307e\u305b\u3093\u3002\u6700\u4f4e100\u4e07\u5186\u3092\u6b8b\u3059\u65b9\u91dd\u306a\u3089\u3001\u5fc5\u8981\u306a\u5bfe\u7b56\u984d\u306f15\uff0b100\uff1d115\u4e07\u5186\u3067\u3059\u300225\u65e5\u307e\u3067\u306e\u5165\u91d1\u524d\u5012\u3057\u3084\u8cc7\u91d1\u8abf\u9054\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u3092\u307e\u305f\u3050\u8868\u3067\u3082\u3001\u7a0e\u30fb\u793e\u4f1a\u4fdd\u967a\u306e\u4f11\u65e5\u306e\u6271\u3044\u3092\u5b9f\u969b\u306e\u7d0d\u4ed8\u66f8\u3067\u5408\u308f\u305b\u307e\u3057\u3087\u3046\u3002\u51fa\u5178\uff1a<a href=\"https:\/\/www.nenkin.go.jp\/service\/kounen\/hokenryo\/nofu\/nofu.html\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u306e\u7d0d\u4ed8\u65e5\u7a0b<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2505.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u306e\u7d0d\u671f\u9650<\/a>\u3001<a href=\"https:\/\/www8.cao.go.jp\/chosei\/shukujitsu\/gaiyou.html\" target=\"_blank\" rel=\"noopener\">\u5185\u95a3\u5e9c\u306e\u795d\u65e5\u4e00\u89a7<\/a>\uff082026\u5e7410\u670824\u65e5\u78ba\u8a8d\uff09\u3002<\/p>\n\n\n\n<span id=\"index_id8\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id9\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id10\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id11\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id12\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id13\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-05\" class=\"wp-block-heading\">\u4eba\u4ef6\u8cbb\u304c\u8db3\u308a\u306a\u3044\u3068\u5206\u304b\u3063\u305f\u3089\u3001\u91d1\u984d\u3068\u671f\u9650\u304b\u3089\u5bfe\u7b56\u3092\u9078\u3076<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-05-v3.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-05-v3.webp\" class=\"wp-image-2921\" width=\"1200\" height=\"863\" alt=\"\u4e0d\u8db3\u65e5\u3068\u91d1\u984d\u304b\u3089\u5bfe\u7b56\u3092\u9078\u3076\u3002\u56de\u53ce\uff1a\u8acb\u6c42\u6f0f\u308c\u30fb\u691c\u53ce\u30fb\u524d\u5012\u3057\u76f8\u8ac7\u3002\u652f\u51fa\uff1a\u5951\u7d04\u4e0a\u5ef6\u671f\u3067\u304d\u308b\u4efb\u610f\u652f\u51fa\u3002\u8abf\u9054\uff1a\u878d\u8cc7\u30fb\u4e8b\u696d\u58f2\u639b\u91d1\u8cb7\u53d6\u306e\u6761\u4ef6\u6bd4\u8f03\u3002\u7d66\u4e0e\u3092\u7121\u65ad\u3067\u5f8c\u56de\u3057\u306b\u3057\u306a\u3044\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-05-v3.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-05-v3-300x216.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-05-v3-1024x736.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-05-v3-768x552.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4e0d\u8db3\u3059\u308b\u65e5\u3068\u91d1\u984d\u3092\u6c7a\u3081\u3001\u8acb\u6c42\u30fb\u56de\u53ce\u306e\u898b\u76f4\u3057\u3001\u5ef6\u671f\u3067\u304d\u308b\u652f\u51fa\u3001\u91d1\u878d\u6a5f\u95a2\u3078\u306e\u76f8\u8ac7\u3092\u4e26\u884c\u3057\u3066\u9032\u3081\u307e\u3057\u3087\u3046\u3002<\/strong>\u7d66\u4e0e\u3084\u7a0e\u30fb\u793e\u4f1a\u4fdd\u967a\u3092\u7121\u65ad\u3067\u5f8c\u56de\u3057\u306b\u3059\u308b\u65b9\u6cd5\u3068\u306f\u533a\u5225\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table>\n<thead>\n<tr>\n<th>\u5bfe\u7b56<\/th>\n<th>\u5148\u306b\u6574\u7406\u3059\u308b\u3053\u3068<\/th>\n<th>\u8cc7\u91d1\u7e70\u308a\u8868\u3078\u306e\u53cd\u6620<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u8acb\u6c42\u6f0f\u308c\u30fb\u691c\u53ce\u5f85\u3061\u306e\u89e3\u6d88<\/td>\n<td>\u672a\u8acb\u6c42\u5206\u3001\u66f8\u985e\u4e0d\u5099\u3001\u5165\u91d1\u306e\u4e88\u5b9a<\/td>\n<td>\u76f8\u624b\u3068\u5408\u610f\u3057\u305f\u5165\u91d1\u65e5\u3067\u66f4\u65b0<\/td>\n<\/tr>\n<tr>\n<td>\u53d6\u5f15\u5148\u3078\u306e\u524d\u5012\u3057\u5165\u91d1\u306e\u76f8\u8ac7<\/td>\n<td>\u5bfe\u8c61\u8acb\u6c42\u3001\u5e0c\u671b\u984d\u3001\u5e0c\u671b\u65e5<\/td>\n<td>\u78ba\u5b9a\u3057\u305f\u5834\u5408\u3060\u3051\u901a\u5e38\u4e88\u5b9a\u3078\u53cd\u6620<\/td>\n<\/tr>\n<tr>\n<td>\u4efb\u610f\u306e\u6295\u8cc7\u30fb\u5e83\u544a\u306a\u3069\u306e\u898b\u76f4\u3057<\/td>\n<td>\u5951\u7d04\u4e0a\u5ef6\u671f\u3067\u304d\u308b\u652f\u51fa\u3068\u53d6\u6d88\u8cbb\u7528<\/td>\n<td>\u5408\u610f\u3057\u305f\u652f\u6255\u65e5\u3068\u8cbb\u7528\u3078\u5909\u66f4<\/td>\n<\/tr>\n<tr>\n<td>\u91d1\u878d\u6a5f\u95a2\u3078\u306e\u76f8\u8ac7<\/td>\n<td>\u8cc7\u91d1\u4f7f\u9014\u3001\u4e0d\u8db3\u65e5\u3001\u8a66\u7b97\u8868\u3001\u8fd4\u6e08\u4e88\u5b9a<\/td>\n<td>\u5b9f\u884c\u65e5\u3068\u8fd4\u6e08\u984d\u304c\u6c7a\u307e\u3063\u3066\u304b\u3089\u53cd\u6620<\/td>\n<\/tr>\n<tr>\n<td>\u4e8b\u696d\u306e\u58f2\u639b\u91d1\u306e\u8cb7\u53d6<\/td>\n<td>\u8cb7\u53d6\u984d\u3001\u8cbb\u7528\u3001\u632f\u8fbc\u984d\u3001\u7740\u91d1\u65e5\u3001\u5951\u7d04\u6761\u4ef6<\/td>\n<td>\u4eca\u306e\u53d7\u53d6\u984d\u3068\u5c06\u6765\u306e\u5165\u91d1\u6e1b\u5c11\u3092\u4e21\u65b9\u53cd\u6620<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u878d\u8cc7\u306f\u7533\u8fbc\u307f\u304b\u3089\u5be9\u67fb\u30fb\u5951\u7d04\u3092\u7d4c\u3066\u5165\u91d1\u3059\u308b\u305f\u3081\u3001\u5e0c\u671b\u65e5\u307e\u3067\u306b\u5b9f\u884c\u3055\u308c\u308b\u3068\u6c7a\u3081\u3066\u8868\u3078\u5165\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002\u8d64\u5b57\u6642\u306e\u8aac\u660e\u306f<a href=\"https:\/\/www.facmatch.jp\/column\/deficit-settlement-loan-possible\/\">\u8d64\u5b57\u6c7a\u7b97\u3067\u3082\u878d\u8cc7\u306f\u53ef\u80fd\u304b<\/a>\u3067\u6574\u7406\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"subsection-06\" class=\"wp-block-heading\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3092\u4f7f\u3046\u306a\u3089\u3001\u7fcc\u6708\u4ee5\u964d\u306e\u5165\u91d1\u3082\u6e1b\u3089\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u306e\u58f2\u639b\u91d1\u3092\u58f2\u5374\u3059\u308b\u3068\u3001\u624b\u6570\u6599\u306a\u3069\u3092\u5f15\u3044\u305f\u8cc7\u91d1\u3092\u65e9\u3081\u306b\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002\u5143\u306e\u5165\u91d1\u4e88\u5b9a\u3092\u305d\u306e\u307e\u307e\u6b8b\u3059\u3068\u3001\u540c\u3058\u58f2\u639b\u91d1\u3092\u4e8c\u5ea6\u5165\u91d1\u3057\u305f\u8a08\u7b97\u306b\u306a\u308b\u305f\u3081\u3001\u58f2\u5374\u5f8c\u306e\u53d7\u53d6\u30fb\u56de\u53ce\u30fb\u9001\u91d1\u306e\u4e88\u5b9a\u306b\u7f6e\u304d\u63db\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d6\u5f15\u5148\u304b\u3089\u5229\u7528\u8005\u304c\u4ee3\u91d1\u3092\u56de\u53ce\u3057\u3066\u8cb7\u53d6\u4f1a\u793e\u3078\u9001\u308b\u5951\u7d04\u3067\u306f\u3001\u56de\u53ce\u3068\u9001\u91d1\u306e\u4e21\u65b9\u3092\u767b\u9332\u3057\u307e\u3059\u3002\u4ed5\u7d44\u307f\u3068\u5951\u7d04\u6761\u4ef6\u306f<a href=\"https:\/\/www.facmatch.jp\/column\/factoring-guide\/\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u57fa\u672c<\/a>\u3067\u3082\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u3067\u6271\u3046\u306e\u306f\u3001\u4f1a\u793e\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u6301\u3064\u4e8b\u696d\u4e0a\u306e\u58f2\u639b\u91d1\u3067\u3059\u3002\u5f93\u696d\u54e1\u672c\u4eba\u306e\u7d66\u4e0e\u50b5\u6a29\u3092\u8cb7\u3044\u53d6\u308b\u300c\u7d66\u4e0e\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u300d\u306f\u3001\u91d1\u878d\u5e81\u304c\u8cb8\u91d1\u696d\u3078\u306e\u8a72\u5f53\u3068\u9055\u6cd5\u696d\u8005\u306e\u5371\u967a\u3092\u6848\u5185\u3057\u3066\u3044\u308b\u5225\u306e\u53d6\u5f15\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.jfc.go.jp\/n\/finance\/flow\/goriyou.html\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u306e\u878d\u8cc7\u624b\u7d9a\u304d<\/a>\u3001<a href=\"https:\/\/www.fsa.go.jp\/receipt\/soudansitu\/advice04.html\" target=\"_blank\" rel=\"noopener\">\u91d1\u878d\u5e81\u306e\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306b\u95a2\u3059\u308b\u8aac\u660e<\/a>\u3001<a href=\"https:\/\/www.fsa.go.jp\/ordinary\/chuui\/kinyu_chuui2.html\" target=\"_blank\" rel=\"noopener\">\u7d66\u4e0e\u306e\u8cb7\u53d6\u308a\u3078\u306e\u6ce8\u610f\u559a\u8d77<\/a>\uff082026\u5e7410\u670824\u65e5\u78ba\u8a8d\uff09\u3002<\/p>\n\n\n\n<span id=\"index_id14\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-06\" class=\"wp-block-heading\">\u6bce\u9031\u3001\u5b9f\u7e3e\u3092\u5165\u308c\u3066\u65b0\u3057\u304413\u9031\u76ee\u3092\u8db3\u3059<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-06-v3.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-06-v3.webp\" class=\"wp-image-2922\" width=\"1200\" height=\"863\" alt=\"\u6bce\u9031\u3001\u65b0\u3057\u304413\u9031\u76ee\u3092\u8ffd\u52a0\u3002\u5b9f\u7e3e\u5316\uff1a\u660e\u7d30\u3068\u6b8b\u9ad8\u30fb\u4e88\u5b9a\u5dee\u3092\u5408\u308f\u305b\u308b\u3002\u66f4\u65b0\uff1a\u4eba\u54e1\u30fb\u4fdd\u967a\u30fb\u7a0e\u306e\u5909\u66f4\u3092\u53cd\u6620\u3002\u8ffd\u52a0\uff1a\u672b\u5c3e\u306e1\u9031\u3068\u5bfe\u7b56\u62c5\u5f53\u3092\u6c7a\u3081\u308b\u3002\u53e4\u3044\u5165\u91d1\u4e88\u5b9a\u3092\u79fb\u3059\u3060\u3051\u306b\u3057\u306a\u3044\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-06-v3.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-06-v3-300x216.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-06-v3-1024x736.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-06-v3-768x552.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u66f4\u65b0\u65e5\u3092\u6c7a\u3081\u3001\u7d42\u308f\u3063\u305f\u9031\u3092\u5b9f\u7e3e\u3078\u76f4\u3057\u3001\u65b0\u305f\u306a1\u9031\u3092\u672b\u5c3e\u306b\u8ffd\u52a0\u3057\u307e\u3057\u3087\u3046\u3002<\/strong>\u53e4\u3044\u5165\u91d1\u4e88\u5b9a\u3092\u7fcc\u9031\u3078\u79fb\u3059\u3060\u3051\u3067\u306a\u304f\u3001\u9045\u308c\u305f\u7406\u7531\u3068\u5bfe\u7b56\u3082\u6b8b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table>\n<thead>\n<tr>\n<th>\u6bce\u9031\u306e\u66f4\u65b0\u9805\u76ee<\/th>\n<th>\u66f4\u65b0\u3059\u308b\u5185\u5bb9<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u73fe\u91d1\u30fb\u9810\u91d1<\/td>\n<td>\u901a\u5e33\u660e\u7d30\u3068\u958b\u59cb\u6b8b\u9ad8\u3092\u4e00\u81f4\u3055\u305b\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u5165\u51fa\u91d1\u306e\u5dee<\/td>\n<td>\u4e88\u5b9a\u984d\u3068\u5b9f\u969b\u306e\u91d1\u984d\u30fb\u65e5\u4ed8\u306e\u9055\u3044<\/td>\n<\/tr>\n<tr>\n<td>\u4eba\u54e1\u30fb\u7d66\u4e0e<\/td>\n<td>\u63a1\u7528\u3001\u9000\u8077\u3001\u6b8b\u696d\u3001\u8cde\u4e0e\u306e\u5909\u66f4<\/td>\n<\/tr>\n<tr>\n<td>\u4fdd\u967a\u30fb\u7a0e<\/td>\n<td>\u5c4a\u51fa\u3084\u901a\u77e5\u3092\u53cd\u6620\u3057\u305f\u6700\u65b0\u306e\u7d0d\u4ed8\u984d<\/td>\n<\/tr>\n<tr>\n<td>\u5371\u967a\u306a\u65e5<\/td>\n<td>\u5fc5\u8981\u6b8b\u9ad8\u3092\u4e0b\u56de\u308b\u65e5\u3001\u4e0d\u8db3\u984d\u3001\u5bfe\u7b56\u3059\u308b\u62c5\u5f53\u8005<\/td>\n<\/tr>\n<tr>\n<td>\u672b\u5c3e\u306e1\u9031<\/td>\n<td>\u65b0\u3057\u3044\u5165\u91d1\u30fb\u652f\u51fa\u3068\u300113\u9031\u306e\u5916\u3078\u51fa\u3066\u3044\u305f\u7d0d\u4ed8\u4e88\u5b9a<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6708\u6b21\u306e\u8868\u3082\u4f75\u7528\u3059\u308b\u3068\u3001\u77ed\u3044\u671f\u9593\u306e\u4e0d\u8db3\u3068\u3001\u6bce\u6708\u306e\u53ce\u652f\u306e\u60aa\u5316\u3092\u5206\u3051\u3066\u8ffd\u3048\u307e\u3059\u3002\u55b6\u696d\u30fb\u6295\u8cc7\u30fb\u8ca1\u52d9\u306b\u5206\u3051\u305f\u304a\u91d1\u306e\u6d41\u308c\u306f<a href=\"https:\/\/www.facmatch.jp\/column\/cash-flow\/\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u57fa\u672c<\/a>\u3001\u305a\u308c\u306e\u539f\u56e0\u306f<a href=\"https:\/\/www.facmatch.jp\/column\/cash-flow-forecast-misses\/\">\u8cc7\u91d1\u7e70\u308a\u4e88\u6e2c\u304c\u5916\u308c\u308b\u7406\u7531<\/a>\u3082\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id15\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-07\" class=\"wp-block-heading\">\u4eba\u4ef6\u8cbb\u306813\u9031\u9593\u8cc7\u91d1\u7e70\u308a\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-07-v3.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-07-v3.webp\" class=\"wp-image-2923\" width=\"1200\" height=\"801\" alt=\"\u7d66\u4e0e\u65e5\u306e\u7591\u554f\u3092\u6574\u7406\u3002\u671f\u9593\uff1a13\u9031\u306f\u7ba1\u7406\u4e0a\u306e\u533a\u5207\u308a\u3002\u91d1\u984d\uff1a\u624b\u53d6\u308a\u3068\u5f8c\u65e5\u306e\u7d0d\u4ed8\u3092\u5206\u3051\u308b\u3002\u8cc7\u91d1\u8abf\u9054\uff1a\u4e8b\u696d\u58f2\u639b\u91d1\u3068\u7d66\u4e0e\u50b5\u6a29\u3092\u5206\u3051\u308b\u3002\u9031\u672b\u30d7\u30e9\u30b9\u3067\u3082\u7d66\u4e0e\u65e5\u304c\u8db3\u308a\u308b\u3068\u306f\u9650\u3089\u306a\u3044\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-07-v3.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-07-v3-300x200.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-07-v3-1024x684.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-07-v3-768x513.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<h3 id=\"subsection-07\" class=\"wp-block-heading\">\u306a\u305c13\u9031\u9593\u3067\u8cc7\u91d1\u7e70\u308a\u3092\u7ba1\u7406\u3059\u308b\u306e\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d043\u304b\u6708\u3092\u9031\u5358\u4f4d\u3067\u4e26\u3079\u308b\u3068\u3001\u7d66\u4e0e\u3084\u7d0d\u4ed8\u304c\u91cd\u306a\u308b\u9031\u3092\u8ffd\u3044\u3084\u3059\u3044\u305f\u3081\u3067\u3059\u300213\u9031\u306f\u7ba1\u7406\u4e0a\u306e\u533a\u5207\u308a\u3067\u3001\u6cd5\u4ee4\u304c\u5b9a\u3081\u308b\u671f\u9593\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5927\u304d\u306a\u652f\u6255\u3044\u306e\u3042\u308b\u9031\u306f\u65e5\u5225\u306b\u3082\u8a08\u7b97\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 id=\"subsection-08\" class=\"wp-block-heading\">\u4eba\u4ef6\u8cbb\u306b\u306f\u4f1a\u793e\u8ca0\u62c5\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u3082\u542b\u3081\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u73fe\u91d1\u652f\u51fa\u306b\u542b\u3081\u307e\u3059\u3002\u5f93\u696d\u54e1\u3078\u306e\u632f\u8fbc\u3068\u3001\u5f93\u696d\u54e1\u30fb\u4f1a\u793e\u306e\u4e21\u8ca0\u62c5\u5206\u306e\u4fdd\u967a\u6599\u7d0d\u4ed8\u3092\u3001\u305d\u308c\u305e\u308c\u306e\u652f\u6255\u65e5\u306b\u7f6e\u304d\u307e\u3059\u3002\u7dcf\u652f\u7d66\u984d\u3068\u624b\u53d6\u308a\u306e\u632f\u8fbc\u307f\u3092\u91cd\u306d\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 id=\"subsection-09\" class=\"wp-block-heading\">\u58f2\u4e0a\u898b\u8fbc\u307f\u306f\u3069\u3053\u307e\u3067\u5165\u308c\u3066\u3088\u3044\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u78ba\u5b9a\u3057\u305f\u8acb\u6c42\u30fb\u5165\u91d1\u3068\u3001\u672a\u53d7\u6ce8\u306e\u898b\u8fbc\u307f\u3092\u5206\u3051\u307e\u3057\u3087\u3046\u3002\u672a\u53d7\u6ce8\u5206\u304c\u5165\u3089\u306a\u304f\u3066\u3082\u7d66\u4e0e\u3092\u6255\u3048\u308b\u304b\u3092\u3001\u78ba\u5b9a\u5206\u306e\u8868\u3067\u8a08\u7b97\u3059\u308b\u306e\u304c\u57fa\u672c\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"subsection-10\" class=\"wp-block-heading\">\u7d66\u4e0e\u652f\u6255\u65e5\u3092\u4f1a\u793e\u306e\u5224\u65ad\u3067\u5ef6\u671f\u3067\u304d\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cc3\u91d1\u306b\u306f\u6bce\u67081\u56de\u4ee5\u4e0a\u3001\u4e00\u5b9a\u671f\u65e5\u6255\u3044\u306a\u3069\u306e\u539f\u5247\u304c\u3042\u308a\u307e\u3059\u3002\u8cc7\u91d1\u4e0d\u8db3\u3060\u3051\u3092\u7406\u7531\u306b\u652f\u6255\u65e5\u3092\u5909\u66f4\u305b\u305a\u3001\u4e0d\u8db3\u65e5\u3068\u91d1\u984d\u3092\u6301\u3063\u3066\u5c02\u9580\u5bb6\u3084\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u3078\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 id=\"subsection-11\" class=\"wp-block-heading\">\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u7d0d\u4ed8\u65e5\u306f\u3044\u3064\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u306f\u7d0d\u4ed8\u5bfe\u8c61\u6708\u306e\u7fcc\u6708\u672b\u65e5\u304c\u57fa\u672c\u3067\u3059\u3002\u672b\u65e5\u304c\u4f11\u65e5\u306e\u5834\u5408\u306f\u3001\u7fcc\u65e5\u4ee5\u964d\u306e\u6700\u521d\u306e\u55b6\u696d\u65e5\u3068\u306a\u308a\u307e\u3059\u3002\u7d0d\u4ed8\u66f8\u3084\u53e3\u5ea7\u632f\u66ff\u306e\u4e88\u5b9a\u3092\u8868\u3078\u5165\u308c\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 id=\"subsection-12\" class=\"wp-block-heading\">\u4eba\u4ef6\u8cbb\u4e0d\u8db3\u306b\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3092\u4f7f\u3048\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u306e\u58f2\u639b\u91d1\u304c\u3042\u308a\u3001\u8cb7\u53d6\u5bfe\u8c61\u306b\u5165\u308b\u5834\u5408\u306f\u9078\u629e\u80a2\u306b\u306a\u308a\u307e\u3059\u3002\u5be9\u67fb\u5f8c\u306e\u53d7\u53d6\u984d\u3068\u7740\u91d1\u65e5\u304c\u7d66\u4e0e\u65e5\u306b\u5408\u3046\u304b\u3001\u5c06\u6765\u306e\u5165\u91d1\u6e1b\u5c11\u3092\u542b\u3081\u3066\u8a08\u7b97\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<span id=\"index_id16\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-08\" class=\"wp-block-heading\">\u307e\u3068\u3081\uff5c\u7d66\u4e0e\u65e5\u306e\u4e0d\u8db3\u3092\u898b\u3064\u3051\u3001\u540c\u3058\u6761\u4ef6\u3067\u5bfe\u7b56\u3092\u6bd4\u3079\u308b<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-08-v3.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-08-v3.webp\" class=\"wp-image-2924\" width=\"1200\" height=\"863\" alt=\"\u7d66\u4e0e\u65e5\u3092\u5b88\u308b\u8cc7\u91d1\u8a08\u753b\u3078\u3002\u4f5c\u308b\uff1a\u6b8b\u9ad8\u30fb\u78ba\u5b9a\u652f\u51fa\u30fb\u5165\u91d1\u4e88\u5b9a\u3002\u898b\u3064\u3051\u308b\uff1a\u65e5\u4ed8\u5225\u306e\u4e0d\u8db3\u984d\u3068\u5bfe\u7b56\u671f\u9650\u3002\u9078\u3076\uff1a\u53d7\u53d6\u984d\u30fb\u7740\u91d1\u65e5\u30fb\u305d\u306e\u5f8c\u306e\u8ca0\u62c5\u3002\u540c\u3058\u5fc5\u8981\u984d\u30fb\u671f\u9650\u3067\u8907\u6570\u793e\u3092\u6bd4\u8f03\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-08-v3.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-08-v3-300x216.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-08-v3-1024x736.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/payroll-cash-flow-h2-section-08-v3-768x552.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p 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