{"id":97010,"date":"2020-02-18T10:40:24","date_gmt":"2020-02-18T01:40:24","guid":{"rendered":"https:\/\/www.calq.jp\/?post_type=blog&#038;p=97010"},"modified":"2020-02-18T10:40:35","modified_gmt":"2020-02-18T01:40:35","slug":"severance-pay","status":"publish","type":"blog","link":"https:\/\/www.calq.jp\/column\/tax\/severance-pay\/","title":{"rendered":"\u3010\u9000\u8077\u524d\u306e\u63d0\u51fa\u66f8\u985e\u3042\u308a\u3011\u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3089\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\u306a\u306e\uff1f"},"content":{"rendered":"\n<p>\u9000\u8077\u91d1\u306f\u3001\u53ce\u5165\u306e\u4e00\u3064\u3068\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u3067\u306f\u3001\u3069\u3093\u306a\u6240\u5f97\u306b\u5206\u985e\u3055\u308c\u3001\u7a0e\u984d\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u3000\u9000\u8077\u91d1\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3068\u3001\u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u969b\u306e\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h2>\u9000\u8077\u91d1\u306f\u4f55\u6240\u5f97\uff1f<\/h2>\n<p>\u9000\u8077\u91d1\u3082\u53ce\u5165\u306e\u4e00\u7a2e\u3067\u3059\u3002\u300c\u9000\u8077\u6240\u5f97\u300d\u306b\u5206\u985e\u3055\u308c\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u00a0<\/p>\n<p>\u9000\u8077\u6240\u5f97\u306e\u5b9a\u7fa9\u306f\u3001\u300c\u9000\u8077\u6642\u306b\u4e00\u6642\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u7d66\u4e0e\u300d\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u3082\u3068\u3082\u3068\u9000\u8077\u91d1\u3068\u3057\u3066\u7a4d\u307f\u7acb\u3066\u3066\u3042\u3063\u305f\u3082\u306e\u3092\u9000\u8077\u3059\u308b\u524d\u306b\u524d\u501f\u308a\u3057\u3066\u53d7\u3051\u53d6\u308c\u3070\u3001\u9000\u8077\u6240\u5f97\u3067\u306f\u306a\u304f\u300c\u7d66\u4e0e\u6240\u5f97\u300d\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u00a0<\/p>\n<p>\u307e\u305f\u3001\u9000\u8077\u3092\u304d\u3063\u304b\u3051\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u3082\u306e\u3067\u3082\u3001\u8907\u6570\u5e74\u306b\u308f\u305f\u3063\u3066\u53d7\u3051\u53d6\u308c\u308b\u300c\u9000\u8077\u5e74\u91d1\u300d\u306e\u5834\u5408\u306f\u3001\u9000\u8077\u6240\u5f97\u3067\u306f\u306a\u304f\u300c\u96d1\u6240\u5f97\u300d\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u9000\u8077\u6240\u5f97\u306b\u3042\u305f\u308b\u3082\u306e<\/h3>\n<h4>\uff081\uff09\u4e0b\u8a18\u306e\u6cd5\u5f8b\u306e\u898f\u5b9a\u306b\u57fa\u3065\u3044\u3066\u652f\u7d66\u3055\u308c\u308b\u4e00\u6642\u91d1<\/h4>\n<ul>\n<li>\u56fd\u6c11\u5e74\u91d1\u6cd5<\/li>\n<li>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6cd5<\/li>\n<li>\u56fd\u5bb6\u516c\u52d9\u54e1\u5171\u6e08\u7d44\u5408\u6cd5<\/li>\n<li>\u5730\u65b9\u516c\u52d9\u54e1\u7b49\u5171\u6e08\u7d44\u5408\u6cd5<\/li>\n<li>\u79c1\u7acb\u5b66\u6821\u6559\u8077\u54e1\u5171\u6e08\u6cd5<\/li>\n<li>\u72ec\u7acb\u884c\u653f\u6cd5\u4eba\u8fb2\u696d\u8005\u5e74\u91d1\u57fa\u91d1\u6cd5<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<h4>\uff082\uff09\u6b21\u306b\u63b2\u3052\u308b\u4e00\u6642\u91d1<\/h4>\n<ul>\n<li>\u6539\u6b63\u524d\u306e\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6cd5\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u4e00\u5b9a\u306e\u4e00\u6642\u91d1\u3067\u52a0\u5165\u54e1\u306e\u9000\u8077\u306b\u57fa\u56e0\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u3082\u306e<\/li>\n<li>\u78ba\u5b9a\u7d66\u4ed8\u4f01\u696d\u5e74\u91d1\u6cd5\u306e\u898f\u5b9a\u306b\u57fa\u3065\u3044\u3066\u652f\u7d66\u3092\u53d7\u3051\u308b\u4e00\u6642\u91d1\u3067\u52a0\u5165\u8005\u306e\u9000\u8077\u306b\u3088\u308a\u652f\u6255\u308f\u308c\u308b\u3082\u306e\uff08\u305d\u306e\u639b\u91d1\u306e\u3046\u3061\u306b\u52a0\u5165\u8005\u306e\u8ca0\u62c5\u3057\u305f\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4e00\u6642\u91d1\u306e\u984d\u304b\u3089\u305d\u306e\u8ca0\u62c5\u3057\u305f\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u306b\u76f8\u5f53\u3059\u308b\u90e8\u5206\u306b\u9650\u308a\u307e\u3059\uff09<\/li>\n<li>\u7279\u5b9a\u9000\u8077\u91d1\u5171\u6e08\u56e3\u4f53\u304c\u884c\u3046\u9000\u8077\u91d1\u5171\u6e08\u5236\u5ea6\u306b\u57fa\u3065\u3044\u3066\u305d\u306e\u88ab\u5171\u6e08\u8005\u306e\u9000\u8077\u306b\u3088\u308a\u652f\u7d66\u3055\u308c\u308b\u4e00\u6642\u91d1<\/li>\n<li>\u72ec\u7acb\u884c\u653f\u6cd5\u4eba\u52e4\u52b4\u8005\u9000\u8077\u91d1\u5171\u6e08\u6a5f\u69cb\u304c\u4e2d\u5c0f\u4f01\u696d\u9000\u8077\u91d1\u5171\u6e08\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308a\u652f\u7d66\u3059\u308b\u9000\u8077\u91d1<\/li>\n<li>\u72ec\u7acb\u884c\u653f\u6cd5\u4eba\u4e2d\u5c0f\u4f01\u696d\u57fa\u76e4\u6574\u5099\u6a5f\u69cb\u304c\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u5951\u7d04\u306b\u57fa\u3065\u3044\u3066\u652f\u7d66\u3059\u308b\u4e00\u5b9a\u306e\u5171\u6e08\u91d1\u53c8\u306f\u89e3\u7d04\u624b\u5f53\u91d1<\/li>\n<li>\u9069\u683c\u9000\u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alt=\"\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u306e\u8a08\u7b97\u306e\u8868\" width=\"1024\" height=\"121\" srcset=\"https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/a33f088eed1f5f8520b9391170128a40.jpg 1024w, https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/a33f088eed1f5f8520b9391170128a40-300x35.jpg 300w, https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/a33f088eed1f5f8520b9391170128a40-768x91.jpg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" 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