{"id":116486,"date":"2026-03-23T08:46:26","date_gmt":"2026-03-23T08:46:26","guid":{"rendered":"https:\/\/ins-globalconsulting.com\/news-post\/toruko-kigyou-rimotode\/"},"modified":"2026-05-09T08:09:03","modified_gmt":"2026-05-09T08:09:03","slug":"toruko-kigyou-rimotode","status":"publish","type":"news","link":"https:\/\/wp.ins-globalconsulting.com\/ja\/news-post\/toruko-kigyou-rimotode\/","title":{"rendered":"\u30c8\u30eb\u30b3\u4f01\u696d\u3067\u306e\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\uff1a\u3088\u304f\u3042\u308b\u8cea\u554f8\u9078"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"116486\" class=\"elementor elementor-116486 elementor-114714\" data-elementor-post-type=\"news\">\n\t\t\t\t<div class=\"elementor-element elementor-element-46ad151 e-flex e-con-boxed e-con e-parent\" data-id=\"46ad151\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element 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href=\"https:\/\/www.oecd.org\/en\/networks\/global-forum-tax-transparency\/resources\/aeoi-implementation-portal\/tax-residency.html\" rel=\"nofollow noopener\" target=\"_blank\">\u79df\u7a0e\u5c45\u4f4f\u8005\u306e\u898f\u5b9a<\/a>\u306b\u3088\u3063\u3066\u3001\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u56fd\u304c\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><b>\u591a\u304f\u306e\u56fd\u3067\u306f\u300c183\u65e5\u30eb\u30fc\u30eb\u300d\u304c\u9069\u7528\u3055\u308c\u3066\u304a\u308a\u3001\u3042\u308b\u56fd\u306b6\u30f6\u6708\u4ee5\u4e0a\u6ede\u5728\u3059\u308b\u500b\u4eba\u306f\u3001\u305d\u306e\u56fd\u306e\u79df\u7a0e\u5c45\u4f4f\u8005\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/b> \u79df\u7a0e\u5c45\u4f4f\u8005\u304c\u78ba\u5b9a\u3059\u308b\u3068\u3001\u30c8\u30eb\u30b3\u306e\u96c7\u7528\u4e3b\u304b\u3089\u306e\u6240\u5f97\u306f\u3001\u305d\u306e\u56fd\u3067<a href=\"https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/publications\/reports\/1992\/12\/model-tax-convention-four-related-studies_g1ghgc10\/g2ghgc10-en.pdf\" rel=\"nofollow noopener\" target=\"_blank\">\u8ab2\u7a0e\u5bfe\u8c61<\/a>\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30c8\u30eb\u30b3\u306f\u3001\u30c8\u30eb\u30b3\u6b73\u5165\u5e81\u304c\u7ba1\u7406\u3059\u308b\u6570\u591a\u304f\u306e<b>\u4e8c\u91cd\u8ab2\u7a0e\u9632\u6b62\u6761\u7d04<\/b>\u3092\u7de0\u7d50\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u6761\u7d04\u306f\u3001\u500b\u4eba\u304c\u540c\u4e00\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u4e8c\u91cd\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u3092\u9632\u3050\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<b>\u56fd\u5883\u3092\u8d8a\u3048\u305f\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3078\u306e\u5bfe\u5fdc\u306f\u4f9d\u7136\u3068\u3057\u3066\u8907\u96d1<\/b>\u3067\u3059\u3002\u6761\u7d04\u306e\u898f\u5b9a\u306b\u3088\u3063\u3066\u306f\u3001\u5f93\u696d\u54e1\u306f\u30c8\u30eb\u30b3\u3068\u5c45\u4f4f\u56fd\u306e\u53cc\u65b9\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u30c8\u30eb\u30b3\u306e\u52b4\u50cd\u6cd5\u304c\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30ab\u30fc\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/h2>\n<p><b>\u30c8\u30eb\u30b3\u306b\u304a\u3051\u308b\u96c7\u7528\u95a2\u4fc2\u306f\u3001\u4e3b\u306b<\/b><a href=\"https:\/\/natlex.ilo.org\/dyn\/natlex2\/natlex2\/files\/download\/64083\/TUR64083%20English.pdf\" rel=\"nofollow noopener\" target=\"_blank\"><b>\u30c8\u30eb\u30b3\u52b4\u50cd\u6cd5\u7b2c4857\u53f7<\/b><\/a><b>\u306b\u3088\u3063\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/p>\n<p>\u3053\u306e\u6cd5\u5f8b\u306f\u3001\u4ee5\u4e0b\u306e\u4e8b\u9805\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\uff1a<\/p>\n<ul>\n<li>\u96c7\u7528\u5951\u7d04<\/li>\n<li>\u52b4\u50cd\u6642\u9593\u304a\u3088\u3073\u6642\u9593\u5916\u52b4\u50cd<\/li>\n<li>\u6700\u4f4e\u8cc3\u91d1\u57fa\u6e96<\/li>\n<li>\u6709\u7d66\u4f11\u6687\u304a\u3088\u3073\u795d\u65e5<\/li>\n<li>\u89e3\u96c7\u4fdd\u8b77<\/li>\n<\/ul>\n<p>\u305f\u3060\u3057\u3001\u5f93\u696d\u54e1\u304c\u5225\u306e\u56fd\u304b\u3089\u52e4\u52d9\u3059\u308b\u5834\u5408\u3001<b>\u4e00\u822c\u7684\u306b\u3001\u5f93\u696d\u54e1\u306e\u5c45\u4f4f\u56fd\u306e\u73fe\u5730\u306e\u52b4\u50cd\u6cd5\u304c\u512a\u5148\u3055\u308c\u307e\u3059<\/b>\u3002\u3053\u308c\u306f\u3001\u96c7\u7528\u4e3b\u304c\u30c8\u30eb\u30b3\u306e\u898f\u5236\u3068\u306f\u7570\u306a\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u73fe\u5730\u306e\u96c7\u7528\u57fa\u6e96\u3092\u9075\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u6700\u4f4e\u8cc3\u91d1\u6c34\u6e96\u3001\u6cd5\u5b9a\u7d66\u4ed8\u3001\u304a\u3088\u3073\u89e3\u96c7\u624b\u7d9a\u304d\u306f\u3001\u56fd\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u56fd\u5883\u3092\u8d8a\u3048\u3066\u52e4\u52d9\u3059\u308b\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308b\u96c7\u7528\u4e3b\u306e\u8cac\u4efb<\/h2>\n<p><a href=\"https:\/\/ins-globalconsulting.com\/ja\/%e4%ba%ba%e6%9d%90%e6%b4%be%e9%81%a3%e4%bc%9a%e7%a4%be\/\">\u6d77\u5916\u306e\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30ab\u30fc\u3092\u63a1\u7528\u3059\u308b<\/a>\u3053\u3068\u306f\u3001\u30c8\u30eb\u30b3\u4f01\u696d\u306b\u3068\u3063\u3066\u3044\u304f\u3064\u304b\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u4e0a\u306e\u7fa9\u52d9\u3092\u751f\u3058\u3055\u305b\u307e\u3059\u3002<\/p>\n<p>\u96c7\u7528\u4e3b\u306f\u3001\u4ee5\u4e0b\u306e\u5bfe\u5fdc\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\uff1a<\/p>\n<ul>\n<li><a href=\"https:\/\/ins-globalconsulting.com\/ja\/global-payroll\/\">\u5730\u65b9\u5f53\u5c40\u3078\u306e\u7d66\u4e0e\u767b\u9332<\/a><\/li>\n<li>\u73fe\u5730\u306e\u6cd5\u5f8b\u306b\u57fa\u3065\u304f\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce<\/li>\n<li><a href=\"https:\/\/www.csgb.gov.tr\/diabgm\/en\/working-life-and-social-security-in-turkiye\/social-security-in-turkiye\/\" rel=\"nofollow noopener\" target=\"_blank\">\u73fe\u5730\u306e\u793e\u4f1a\u4fdd\u969c\u5236\u5ea6<\/a>\u3078\u306e\u62e0\u51fa<\/li>\n<li>\u533b\u7642\u4fdd\u967a\u3084\u5e74\u91d1\u306a\u3069\u306e\u6cd5\u5b9a\u7d66\u4ed8\u306e\u63d0\u4f9b<\/li>\n<\/ul>\n<p>\u8907\u6570\u306e\u7ba1\u8f44\u533a\u57df\u306b\u307e\u305f\u304c\u308b\u3053\u308c\u3089\u306e\u8cac\u4efb\u3092\u7ba1\u7406\u3059\u308b\u3053\u3068\u306f\u3001\u7279\u306b\u6d77\u5916\u5b50\u4f1a\u793e\u3092\u6301\u305f\u306a\u3044\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u4e8b\u52d9\u51e6\u7406\u4e0a\u306e\u8ca0\u62c5\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u300cEmployer of Record\uff08EoR\uff09\u300d\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u304c\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2><a href=\"https:\/\/ins-globalconsulting.com\/ja\/%e3%82%b0%e3%83%ad%e3%83%bc%e3%83%90%e3%83%ab%e9%9b%87%e7%94%a8%e4%bb%a3%e8%a1%8c%e6%a5%ad%e8%80%85\/\">EOR\uff08Employer of Record\uff09\u30b5\u30fc\u30d3\u30b9<\/a>\u306f\u3069\u306e\u3088\u3046\u306b\u6a5f\u80fd\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/h2>\n<p><strong>EOR\uff08Employer of Record\uff09\u3068\u306f\u3001\u4ed6\u793e\u306e\u4ee3\u308f\u308a\u306b\u5f93\u696d\u54e1\u3092\u6cd5\u7684\u306b\u96c7\u7528\u3059\u308b\u7b2c\u4e09\u8005\u6a5f\u95a2\u306e\u3053\u3068\u3067\u3059\u3002<\/strong><\/p>\n<p>\u3053\u306e\u4ed5\u7d44\u307f\u3067\u306f\u3001EOR\u304c\u5f93\u696d\u54e1\u306e\u6240\u5728\u56fd\u306b\u304a\u3051\u308b\u6cd5\u7684\u306a\u96c7\u7528\u4e3b\u3068\u306a\u308a\u3001\u4e00\u65b9\u3067\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u4f01\u696d\u306f\u5f93\u696d\u54e1\u306e\u65e5\u5e38\u696d\u52d9\u3084\u8077\u52d9\u3092\u7ba1\u7406\u3057\u307e\u3059\u3002<\/p>\n<p>EOR\u304c\u901a\u5e38\u62c5\u5f53\u3059\u308b\u696d\u52d9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff1a<\/p>\n<ul>\n<li>\u73fe\u5730\u306e\u96c7\u7528\u5951\u7d04<\/li>\n<li>\u7d66\u4e0e\u8a08\u7b97<\/li>\n<li>\u6e90\u6cc9\u5fb4\u53ce<\/li>\n<li>\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u7d0d\u4ed8<\/li>\n<li>\u4eba\u4e8b\u95a2\u9023\u66f8\u985e\u304a\u3088\u3073\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u5bfe\u5fdc<\/li>\n<li>\u798f\u5229\u539a\u751f\u306e\u7ba1\u7406<\/li>\n<\/ul>\n<p><strong>\u3053\u306e\u30e2\u30c7\u30eb\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u73fe\u5730\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u56fd\u969b\u7684\u306a\u4eba\u6750\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<h3>EOR\u3068\u5f93\u6765\u306e\u96c7\u7528\u5f62\u614b\uff1a\u4e3b\u306a\u9055\u3044<\/h3>\n<p>\u5f93\u6765\u3001\u6d77\u5916\u3067\u5f93\u696d\u54e1\u3092\u63a1\u7528\u3059\u308b\u306b\u306f\u3001\u305d\u306e\u5f93\u696d\u54e1\u304c\u5c45\u4f4f\u3059\u308b\u56fd\u306b\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u306b\u306f\u3001<b>\u6cd5\u4eba\u767b\u8a18\u3001\u7a0e\u52d9\u7533\u544a\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3001\u304a\u3088\u3073\u7d99\u7d9a\u7684\u306a\u898f\u5236\u5831\u544a<\/b>\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>EOR\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u3053\u3046\u3057\u305f\u30d7\u30ed\u30bb\u30b9\u306f\u4e0d\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6d77\u5916\u3067\u65b0\u305f\u306b\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u4ee3\u308f\u308a\u306b\u3001\u30c8\u30eb\u30b3\u306e\u96c7\u7528\u4e3b\u306f\u3001\u5f53\u8a72\u56fd\u3067\u3059\u3067\u306b\u6cd5\u4eba\u3092\u904b\u55b6\u3057\u3066\u3044\u308bEOR\u3068\u63d0\u643a\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f<b>\u56fd\u969b\u7684\u306a\u5f93\u696d\u54e1\u3092\u8fc5\u901f\u304b\u3064\u6cd5\u4ee4\u306b\u6e96\u62e0\u3057\u3066\u63a1\u7528\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/p>\n<h3>EOR\u306b\u3088\u308b\u7d66\u4e0e\u8a08\u7b97\u3001\u7a0e\u91d1\u3001\u798f\u5229\u539a\u751f<\/h3>\n<p>EOR\u306f\u3001\u5f93\u696d\u54e1\u306e\u5c45\u4f4f\u56fd\u306e\u6cd5\u5f8b\u306b\u5f93\u3063\u3066\u7d66\u4e0e\u3092\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306b\u306f\u4ee5\u4e0b\u304c\u542b\u307e\u308c\u307e\u3059\uff1a<\/p>\n<ul>\n<li>\u73fe\u5730\u306e\u7d66\u4e0e\u8a08\u7b97<\/li>\n<li>\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce<\/li>\n<li>\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u7d0d\u4ed8<\/li>\n<li>\u6cd5\u5b9a\u306e\u5f93\u696d\u54e1\u798f\u5229\u539a\u751f<\/li>\n<\/ul>\n<p>\u5f93\u696d\u54e1\u306f\u73fe\u5730\u306e\u52b4\u50cd\u6cd5\u306b\u57fa\u3065\u304f\u5b8c\u5168\u306a\u6cd5\u7684\u4fdd\u8b77\u3092\u53d7\u3051\u3089\u308c\u308b\u4e00\u65b9\u3001\u96c7\u7528\u4e3b\u306f\u898f\u5236\u9055\u53cd\u306b\u3088\u308b\u7f70\u5247\u3084\u7d66\u4e0e\u8a08\u7b97\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u554f\u984c\u306e\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u30c8\u30eb\u30b3\u4f01\u696d\u306f\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306bEOR\u3092\u5229\u7528\u3059\u3079\u304d\u304b\uff1f<\/h3>\n<p>Employer of Record\uff08EOR\uff09\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u7279\u306b\u4ee5\u4e0b\u306e\u3044\u304f\u3064\u304b\u306e\u30b7\u30ca\u30ea\u30aa\u3067\u6709\u7528\u3067\u3059\u3002<\/p>\n<p><strong>\u4f01\u696d\u304cEOR\u3092\u5229\u7528\u3059\u308b\u306e\u306f\u3001\u4e3b\u306b\u6b21\u306e\u3088\u3046\u306a\u5834\u5408\u3067\u3059\uff1a<\/strong><\/p>\n<ul>\n<li><strong>\u6d77\u5916\u3067\u5c11\u4eba\u6570\u306e\u5f93\u696d\u54e1\u306e\u307f\u3092\u63a1\u7528\u3059\u308b\u5834\u5408<\/strong><\/li>\n<li><strong>\u5b50\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u524d\u306b\u65b0\u5e02\u5834\u3092\u30c6\u30b9\u30c8\u3059\u308b\u5834\u5408<\/strong><\/li>\n<li><strong>\u5c02\u9580\u7684\u306a\u56fd\u969b\u4eba\u6750\u3092\u63a1\u7528\u3059\u308b\u5834\u5408<\/strong><\/li>\n<li><strong>\u4e00\u6642\u7684\u306a\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3084\u30ea\u30e2\u30fc\u30c8\u30c1\u30fc\u30e0\u3092\u652f\u63f4\u3059\u308b\u5834\u5408<\/strong><\/li>\n<\/ul>\n<p>\u3053\u308c\u3089\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u3001EOR\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u6cd5\u4eba\u8a2d\u7acb\u306b\u4f34\u3046\u7ba1\u7406\u4e0a\u306e\u8ca0\u62c5\u3092\u8ca0\u3046\u3053\u3068\u306a\u304f\u3001\u56fd\u969b\u7684\u306b\u4e8b\u696d\u3092\u62e1\u5927\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2>EOR\u3092\u901a\u3058\u3066\u4f01\u696d\u306e\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u306b\u5f93\u4e8b\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u304b\uff1f<\/h2>\n<p>\u306f\u3044\u3002EOR\u306e\u4ed5\u7d44\u307f\u3067\u306f\u3001\u5f93\u696d\u54e1\u306fEOR\u3068\u96c7\u7528\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u4f01\u696d\u306e\u305f\u3081\u306b\u696d\u52d9\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p><b>\u30c8\u30eb\u30b3\u4f01\u696d\u306f\u65e5\u3005\u306e\u696d\u52d9\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3001\u696d\u7e3e\u8a55\u4fa1\u3092\u7ba1\u7406\u3057\u3001<\/b> <b>EOR\u306f\u7d66\u4e0e\u8a08\u7b97\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3001\u96c7\u7528\u95a2\u9023\u66f8\u985e\u306e\u7ba1\u7406\u3092\u884c\u3044\u307e\u3059\u3002<\/b><\/p>\n<p>\u3053\u306e\u4ed5\u7d44\u307f\u306b\u3088\u308a\u3001\u52b4\u50cd\u8005\u3068\u4f01\u696d\u9593\u306e\u696d\u52d9\u4e0a\u306e\u95a2\u4fc2\u3092\u7dad\u6301\u3057\u3064\u3064\u3001\u96c7\u7528\u304c\u73fe\u5730\u306e\u6cd5\u5f8b\u306b\u5b8c\u5168\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u4fdd\u8a3c\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2>EOR\uff08\u96c7\u7528\u4e3b\u4ee3\u884c\uff09\u306e\u8cbb\u7528\u306f\u3044\u304f\u3089\u3067\u3059\u304b\uff1f<\/h2>\n<p><\/p>\n<h3>\u4e00\u822c\u7684\u306a\u6599\u91d1\u4f53\u7cfb<\/h3>\n<p>\u307b\u3068\u3093\u3069\u306eEOR\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306f\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u6599\u91d1\u4f53\u7cfb\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\uff1a<\/p>\n<ul>\n<li>\u5f93\u696d\u54e11\u4eba\u3042\u305f\u308a\u306e\u6708\u984d\u5b9a\u984d\u6599\u91d1<\/li>\n<li>\u5f93\u696d\u54e1\u306e\u7dcf\u7d66\u4e0e\u984d\u306b\u5bfe\u3059\u308b\u5272\u5408<\/li>\n<\/ul>\n<p>\u5b9a\u984d\u6599\u91d1\u306f\u3001\u56fd\u3084\u96c7\u7528\u898f\u5236\u306e\u8907\u96d1\u3055\u306b\u3082\u3088\u308a\u307e\u3059\u304c\u3001\u4e00\u822c\u7684\u306b<b>\u5f93\u696d\u54e11\u4eba\u3042\u305f\u308a\u6708\u984d500\u30c9\u30eb\u304b\u3089800\u30c9\u30eb<\/b>\u306e\u7bc4\u56f2\u3067\u3059\u3002<\/p>\n<h3>\u30b3\u30b9\u30c8\u6bd4\u8f03\uff1aEOR 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href=\"https:\/\/ins-globalconsulting.com\/ja\/%e7%8b%ac%e7%ab%8b%e8%ab%8b%e8%b2%a0%e6%a5%ad%e8%80%85\/\">\u72ec\u7acb\u8acb\u8ca0\u696d\u8005<\/a>\u3068\u3057\u3066\u96c7\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001<b>\u52b4\u50cd\u95a2\u4fc2\u304c\u96c7\u7528\u95a2\u4fc2\u306b\u985e\u4f3c\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5f53\u5c40\u306f\u305d\u306e\u52b4\u50cd\u8005\u3092\u5f93\u696d\u54e1\u3068\u3057\u3066\u518d\u5206\u985e\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/p>\n<p><b>\u3053\u308c\u306b\u3088\u308a\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u3001\u7f70\u91d1\u3001\u304a\u3088\u3073\u672a\u6255\u3044\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u652f\u6255\u3044\u7fa9\u52d9\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059<\/b>\u3002<\/p>\n<h3>\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u306e\u30ea\u30b9\u30af<\/h3>\n<p>\u5f93\u696d\u54e1\u304c\u4ed6\u56fd\u3067\u91cd\u8981\u306a\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3046\u5834\u5408\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u305d\u306e\u30c8\u30eb\u30b3\u4f01\u696d\u304c\u5f53\u8a72\u7ba1\u8f44\u533a\u57df\u306b<b>\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09<\/b>\u3092\u8a2d\u7acb\u3057\u305f\u3068\u5224\u65ad\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u5f53\u8a72\u56fd\u306b\u304a\u3044\u3066\u5f53\u8a72\u4f01\u696d\u306b\u6cd5\u4eba\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>EOR\uff08\u96c7\u7528\u4e3b\u4ee3\u884c\uff09\u69cb\u9020\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u5f93\u696d\u54e1\u306f\u6cd5\u7684\u306b\u306f\u73fe\u5730\u306eEOR\u4e8b\u696d\u4f53\u306b\u96c7\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u3053\u306e\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/ins-globalconsulting.com\/ja\/%e3%82%b0%e3%83%ad%e3%83%bc%e3%83%90%e3%83%ab%e9%9b%87%e7%94%a8%e4%bb%a3%e8%a1%8c%e6%a5%ad%e8%80%85\/\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-109620 size-full\" src=\"https:\/\/ins-globalconsulting.com\/wp-content\/uploads\/2025\/12\/New-Banner_03-scaled.png\" alt=\"work for a turkish company remotely\" width=\"2560\" height=\"905\" srcset=\"https:\/\/wp.ins-globalconsulting.com\/wp-content\/uploads\/2025\/12\/New-Banner_03-scaled.png 2560w, https:\/\/wp.ins-globalconsulting.com\/wp-content\/uploads\/2025\/12\/New-Banner_03-300x106.png 300w, https:\/\/wp.ins-globalconsulting.com\/wp-content\/uploads\/2025\/12\/New-Banner_03-1024x362.png 1024w, https:\/\/wp.ins-globalconsulting.com\/wp-content\/uploads\/2025\/12\/New-Banner_03-150x53.png 150w, https:\/\/wp.ins-globalconsulting.com\/wp-content\/uploads\/2025\/12\/New-Banner_03-768x272.png 768w, 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href=\"https:\/\/ins-globalconsulting.com\/countries\/turkey\/employer-of-record\/\">\u30c8\u30eb\u30b3\u306b\u304a\u3051\u308bEOR<\/a>\u306f\u3001\u30c8\u30eb\u30b3\u3067\u30ea\u30e2\u30fc\u30c8\u52e4\u52d9\u3059\u308b\u5f93\u696d\u54e1\u306e\u63a1\u7528\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u56fd\u969b\u4f01\u696d\u306b\u5bfe\u3057\u3001\u540c\u69d8\u306e\u30b5\u30dd\u30fc\u30c8\u3068\u30e1\u30ea\u30c3\u30c8\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/p>\n<p>\u6700\u7d42\u7684\u306b\u3001INS Global\u306f\u7d66\u4e0e\u8a08\u7b97\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3001\u4eba\u4e8b\u7ba1\u7406\u3092\u4ee3\u884c\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u304c<a href=\"https:\/\/ins-globalconsulting.com\/ja\/conquer-new-markets\/\">\u898f\u5236\u4e0a\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u306a\u304c\u3089\u56fd\u969b\u7684\u306b\u4e8b\u696d\u3092\u62e1\u5927<\/a>\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u30c8\u30eb\u30b3\u304a\u3088\u3073\u4e16\u754c160\u30ab\u56fd\u4ee5\u4e0a\u306e\u7ba1\u8f44\u533a\u57df\u306b\u304a\u3051\u308bEOR\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u4eca\u3059\u3050\u5f53\u793e\u306e\u4e8b\u696d\u62e1\u5927\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f376a41 elementor-section-boxed elementor-section-height-default 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data-id=\"b431212\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1881\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1881\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"20\" height=\"11\" viewBox=\"0 0 20 11\" fill=\"none\"><path id=\"Icon feather-chevron-down\" d=\"M1 1L10 10L19 1\" stroke=\"#6AA0E2\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"21\" height=\"11\" viewBox=\"0 0 21 11\" fill=\"none\"><path id=\"Icon feather-chevron-down\" d=\"M19.5898 10L10.5898 1L1.58984 10\" stroke=\"#6AA0E2\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u4e8b\u4f8b\uff1a\u30c9\u30a4\u30c4\u5728\u4f4f\u4e2d\u306b\u30c8\u30eb\u30b3\u4f01\u696d\u3067\u50cd\u304f\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u304b\uff1f<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1881\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1881\"><p>\u306f\u3044\u3001\u30c9\u30a4\u30c4\u5728\u4f4f\u4e2d\u306b\u30c8\u30eb\u30b3\u306e\u4f01\u696d\u3067\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u3092\u884c\u3046\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u5f93\u696d\u54e1\u3068\u96c7\u7528\u4e3b\u306e\u53cc\u65b9\u304c\u3001\u30c9\u30a4\u30c4\u306e\u7d0d\u7a0e\u5730\u306b\u95a2\u3059\u308b\u898f\u5247\u3001\u7d66\u4e0e\u652f\u6255\u3044\u306e\u7fa9\u52d9\u3001\u304a\u3088\u3073<a href=\"https:\/\/ins-globalconsulting.com\/ja\/%e3%82%b0%e3%83%ad%e3%83%bc%e3%83%90%e3%83%ab%e3%82%b3%e3%83%b3%e3%83%97%e3%83%a9%e3%82%a4%e3%82%a2%e3%83%b3%e3%82%b9%e3%81%ae%e7%b6%ad\/\">\u52b4\u50cd\u6cd5\u3078\u306e\u6e96\u62e0<\/a>\u3092\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30c9\u30a4\u30c4\u3067\u306f\u3001\u4e00\u822c\u7684\u306b\u3001<b>1\u66a6\u5e74\u5185\u306b183\u65e5\u4ee5\u4e0a\u56fd\u5185\u306b\u6ede\u5728\u3057\u305f\u5834\u5408<\/b>\u3001\u305d\u306e\u500b\u4eba\u306f\u7d0d\u7a0e\u5730\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u57fa\u6e96\u306b\u9054\u3059\u308b\u3068\u3001\u30c8\u30eb\u30b3\u306e\u96c7\u7528\u4e3b\u304b\u3089\u5f97\u305f\u6240\u5f97\u306f\u3001\u901a\u5e38\u3001\u30c9\u30a4\u30c4\u306e\u7a0e\u5236\u306b\u57fa\u3065\u304d\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u4f34\u3044\u3001\u96c7\u7528\u4e3b\u306f\u30c9\u30a4\u30c4\u306e\u7d66\u4e0e\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u7d0d\u4ed8\u7fa9\u52d9\u3092\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30c9\u30a4\u30c4\u306b\u306f\u52b4\u50cd\u6642\u9593\u3001\u89e3\u96c7\u4fdd\u8b77\u3001\u6cd5\u5b9a\u7d66\u4ed8\u306b\u95a2\u3059\u308b\u898f\u5247\u306a\u3069\u3001\u53b3\u683c\u306a\u96c7\u7528\u898f\u5236\u304c\u3042\u308b\u305f\u3081\u3001\u4f01\u696d\u306f\u96c7\u7528\u5951\u7d04\u304c\u30c9\u30a4\u30c4\u306e\u52b4\u50cd\u6cd5\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u591a\u304f\u306e\u56fd\u969b\u7684\u306a\u96c7\u7528\u4e3b\u306f\u3001INS\u30b0\u30ed\u30fc\u30d0\u30eb\u306e\u3088\u3046\u306a\u8a18\u9332\u4e0a\u306e\u96c7\u7528\u4e3b\uff08Employer 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stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"21\" height=\"11\" viewBox=\"0 0 21 11\" fill=\"none\"><path id=\"Icon feather-chevron-down\" d=\"M19.5898 10L10.5898 1L1.58984 10\" stroke=\"#6AA0E2\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u4e8b\u4f8b\uff1a\u30c8\u30eb\u30b3\u306b\u4f4f\u307f\u306a\u304c\u3089\u7c73\u56fd\u306e\u4f01\u696d\u3067\u50cd\u304f\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u304b\uff1f<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1882\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1882\"><p>\u306f\u3044\u3002\u30c8\u30eb\u30b3\u5728\u4f4f\u306e\u591a\u304f\u306e\u5c02\u9580\u8077\u306f\u3001\u7c73\u56fd\u3084\u82f1\u56fd\u3001\u305d\u306e\u4ed6\u306e\u56fd\u969b\u5e02\u5834\u306b\u62e0\u70b9\u3092\u7f6e\u304f\u4f01\u696d\u3092\u542b\u3080\u3001\u6d77\u5916\u306e\u96c7\u7528\u4e3b\u306e\u305f\u3081\u306b\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\u30c8\u30eb\u30b3\u5728\u4f4f\u4e2d\u306b\u7c73\u56fd\u4f01\u696d\u3067\u52e4\u52d9\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u56fd\u306b\u6ede\u5728\u3059\u308b\u671f\u9593\u306b\u3088\u3063\u3066\u306f\u3001\u6240\u5f97\u304c\u30c8\u30eb\u30b3\u306e\u7a0e\u52d9\u5c45\u4f4f\u8005\u898f\u5247\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u96c7\u7528\u4e3b\u306f\u3001\u30c8\u30eb\u30b3\u52b4\u50cd\u6cd5\u306b\u57fa\u3065\u304f\u73fe\u5730\u306e\u7d66\u4e0e\u8a08\u7b97\u7fa9\u52d9\u3001\u96c7\u7528\u5951\u7d04\u3001\u304a\u3088\u3073\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u7d0d\u4ed8\u3092\u78ba\u5b9f\u306b\u9075\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u7c21\u7d20\u5316\u3059\u308b\u305f\u3081\u3001\u5916\u56fd\u4f01\u696d\u306f\u3057\u3070\u3057\u3070\u3001\u30c8\u30eb\u30b3\u56fd\u5185\u3067\u4e8b\u696d\u3092\u884c\u3046\u300cEmployer of Record\uff08EOR\uff1a\u540d\u76ee\u4e0a\u306e\u96c7\u7528\u4e3b\uff09\u300d\u3092\u5229\u7528\u3057\u307e\u3059\u3002EOR\u306f\u30c8\u30eb\u30b3\u6cd5\u4e0a\u306e\u6cd5\u7684\u96c7\u7528\u4e3b\u3068\u306a\u308a\u3001\u7d66\u4e0e\u8a08\u7b97\u3001\u6e90\u6cc9\u5fb4\u53ce\u3001\u96c7\u7528\u95a2\u9023\u66f8\u985e\u306e\u7ba1\u7406\u3092\u884c\u3046\u4e00\u65b9\u3001\u7c73\u56fd\u4f01\u696d\u306f\u5f93\u696d\u54e1\u306e\u65e5\u5e38\u696d\u52d9\u306e\u7ba1\u7406\u3092\u62c5\u5f53\u3057\u307e\u3059\u3002<br \/>\u3053\u306e\u4ed5\u7d44\u307f\u306b\u3088\u308a\u3001\u56fd\u969b\u4f01\u696d\u306f\u30c8\u30eb\u30b3\u306b\u73fe\u5730\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u30c8\u30eb\u30b3\u56fd\u5185\u3067\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1883\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1883\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"20\" height=\"11\" viewBox=\"0 0 20 11\" fill=\"none\"><path id=\"Icon feather-chevron-down\" d=\"M1 1L10 10L19 1\" stroke=\"#6AA0E2\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"21\" height=\"11\" viewBox=\"0 0 21 11\" fill=\"none\"><path id=\"Icon feather-chevron-down\" d=\"M19.5898 10L10.5898 1L1.58984 10\" stroke=\"#6AA0E2\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u30c8\u30eb\u30b3\u306e\u96c7\u7528\u4e3b\u306e\u305f\u3081\u306b\u3001EU\u5185\u3067\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u3092\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u304b\uff1f<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1883\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1883\"><p>\u306f\u3044\u3002\u6b27\u5dde\u9023\u5408\uff08EU\uff09\u306b\u5c45\u4f4f\u3059\u308b\u5f93\u696d\u54e1\u306f\u3001\u30c8\u30eb\u30b3\u4f01\u696d\u306e\u305f\u3081\u306b\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001EU\u306e\u52b4\u50cd\u898f\u5236\u304a\u3088\u3073\u5f93\u696d\u54e1\u304c\u5c45\u4f4f\u3059\u308b\u7279\u5b9a\u306e\u56fd\u306e\u96c7\u7528\u95a2\u9023\u6cd5\u898f\u3092\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5f93\u696d\u54e1\u304c\u30d5\u30e9\u30f3\u30b9\u3001\u30b9\u30da\u30a4\u30f3\u3001\u307e\u305f\u306f\u30aa\u30e9\u30f3\u30c0\u306b\u5c45\u4f4f\u3057\u306a\u304c\u3089\u30c8\u30eb\u30b3\u4f01\u696d\u3067\u50cd\u304f\u5834\u5408\u3001\u96c7\u7528\u4e3b\u306f\u4ee5\u4e0b\u306e\u4e8b\u9805\u3092\u898f\u5b9a\u3059\u308b\u73fe\u5730\u306e\u96c7\u7528\u95a2\u9023\u6cd5\u898f\u3092\u9075\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff1a<\/p>\n<ul>\n<li>\u6700\u4f4e\u8cc3\u91d1\u306b\u95a2\u3059\u308b\u8981\u4ef6<\/li>\n<li>\u52b4\u50cd\u6642\u9593\u306b\u95a2\u3059\u308b\u898f\u5236<\/li>\n<li>\u6709\u7d66\u4f11\u6687\u306e\u6a29\u5229<\/li>\n<li>\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u7d0d\u4ed8<\/li>\n<li>\u89e3\u96c7\u4fdd\u8b77<\/li>\n<\/ul>\n<p>\u3055\u3089\u306b\u3001\u6240\u5f97\u7a0e\u304a\u3088\u3073\u7d66\u4e0e\u304b\u3089\u306e\u6e90\u6cc9\u5fb4\u53ce\u306f\u3001\u5f93\u696d\u54e1\u306e\u5c45\u4f4f\u56fd\u306e\u6cd5\u5f8b\u306b\u5f93\u3063\u3066\u7ba1\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002EU\u5404\u56fd\u306b\u306f\u72ec\u81ea\u306e\u96c7\u7528\u5236\u5ea6\u304c\u3042\u308b\u305f\u3081\u3001\u4f01\u696d\u306f\u73fe\u5730\u306e\u898f\u5236\u3092\u5b8c\u5168\u306b\u9075\u5b88\u3059\u308b\u305f\u3081\u306b\u3001\u96c7\u7528\u4e3b\u4ee3\u884c\uff08Employer of Record\uff09\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1884\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1884\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"20\" height=\"11\" viewBox=\"0 0 20 11\" fill=\"none\"><path id=\"Icon feather-chevron-down\" d=\"M1 1L10 10L19 1\" stroke=\"#6AA0E2\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"21\" height=\"11\" viewBox=\"0 0 21 11\" fill=\"none\"><path id=\"Icon feather-chevron-down\" d=\"M19.5898 10L10.5898 1L1.58984 10\" stroke=\"#6AA0E2\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u6d77\u5916\u5728\u4f4f\u4e2d\u306b\u30c8\u30eb\u30b3\u306e\u4f1a\u793e\u304b\u3089\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304b\uff1f<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1884\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1884\"><p>\u306f\u3044\u3001\u305f\u3060\u3057\u7d66\u4e0e\u306e\u652f\u6255\u3044\u306f\u3001\u5f93\u696d\u54e1\u304c\u5c45\u4f4f\u3059\u308b\u56fd\u306e\u7a0e\u52d9\u304a\u3088\u3073\u7d66\u4e0e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u898f\u5236\u306b\u6e96\u62e0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5f93\u696d\u54e1\u304c\u30c8\u30eb\u30b3\u56fd\u5916\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u7d66\u4e0e\u306f\u30c8\u30eb\u30b3\u304b\u3089\u76f4\u63a5\u652f\u6255\u3046\u306e\u3067\u306f\u306a\u304f\u3001<b>\u5c45\u4f4f\u56fd\u306e\u73fe\u5730\u306e\u7d66\u4e0e\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0<\/b>\u3092\u901a\u3058\u3066\u51e6\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u6240\u5f97\u7a0e\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u3001\u304a\u3088\u3073\u96c7\u7528\u95a2\u9023\u7d66\u4ed8\u304c\u9069\u5207\u306b\u7ba1\u7406\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u73fe\u5730\u3067\u7d66\u4e0e\u8a08\u7b97\u3092\u767b\u9332\u305b\u305a\u306b\u30c8\u30eb\u30b3\u304b\u3089\u76f4\u63a5\u5f93\u696d\u54e1\u306b\u7d66\u4e0e\u3092\u652f\u6255\u3046\u3068\u3001\u96c7\u7528\u4e3b\u3068\u5f93\u696d\u54e1\u306e\u53cc\u65b9\u306b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u4e0a\u306e\u30ea\u30b9\u30af\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002Employer of Record\uff08EoR\uff09\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u9069\u5207\u306a\u6e90\u6cc9\u5fb4\u53ce\u3068\u6cd5\u5b9a\u7d66\u4ed8\u306e\u62e0\u51fa\u3092\u78ba\u4fdd\u3057\u3064\u3064\u3001\u73fe\u5730\u3067\u7d66\u4e0e\u3092\u51e6\u7406\u3059\u308b\u3053\u3068\u3067\u3001\u3053\u306e\u554f\u984c\u3092\u89e3\u6c7a\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1885\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1885\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"20\" height=\"11\" viewBox=\"0 0 20 11\" fill=\"none\"><path id=\"Icon feather-chevron-down\" d=\"M1 1L10 10L19 1\" stroke=\"#6AA0E2\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"21\" height=\"11\" viewBox=\"0 0 21 11\" fill=\"none\"><path id=\"Icon feather-chevron-down\" d=\"M19.5898 10L10.5898 1L1.58984 10\" stroke=\"#6AA0E2\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u3082\u3057\u3001\u5951\u7d04\u793e\u54e1\u304b\u3089\u6b63\u793e\u54e1\u306b\u306a\u308a\u305f\u3044\u5834\u5408\u306f\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u3067\u3059\u304b\uff1f<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1885\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1885\"><p>\u591a\u304f\u306e\u6d77\u5916\u306e\u5c02\u9580\u5bb6\u306f\u3001\u5f53\u521d\u3001\u5916\u56fd\u4f01\u696d\u3068\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u5951\u7d04\u3092\u7d50\u3093\u3067\u50cd\u3044\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u305d\u306e\u52b4\u50cd\u95a2\u4fc2\u304c\u6b63\u793e\u54e1\u3068\u3057\u3066\u306e\u96c7\u7528\u306b\u8fd1\u3044\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u3001\u5f53\u5c40\u306f\u5f53\u8a72\u52b4\u50cd\u8005\u3092\u6cd5\u7684\u306b\u300c\u5f93\u696d\u54e1\u300d\u3068\u3057\u3066\u5206\u985e\u3059\u3079\u304d\u3067\u3042\u308b\u3068\u5224\u65ad\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8acb\u8ca0\u95a2\u4fc2\u304c\u5b9f\u969b\u306b\u306f\u96c7\u7528\u95a2\u4fc2\u3067\u3042\u308b\u53ef\u80fd\u6027\u3092\u793a\u3059\u5146\u5019\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\uff1a<\/p>\n<ul>\n<li>\u56fa\u5b9a\u3055\u308c\u305f\u52e4\u52d9\u6642\u9593<\/li>\n<li>1\u793e\u306e\u307f\u3078\u306e\u5c02\u5c5e\u7684\u306a\u696d\u52d9<\/li>\n<li>\u76f4\u63a5\u7684\u306a\u76e3\u7763\u304a\u3088\u3073\u696d\u7e3e\u7ba1\u7406<\/li>\n<li>\u4f1a\u793e\u306e\u8a2d\u5099\u3084\u30b7\u30b9\u30c6\u30e0\u306e\u4f7f\u7528<\/li>\n<\/ul>\n<p>\u5f53\u5c40\u304c\u8aa4\u3063\u305f\u5206\u985e\u304c\u3042\u3063\u305f\u3068\u5224\u65ad\u3057\u305f\u5834\u5408\u3001\u96c7\u7528\u4e3b\u306f\u7f70\u91d1\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u3001\u304a\u3088\u3073\u672a\u6255\u3044\u306e\u798f\u5229\u539a\u751f\u306b\u5bfe\u3059\u308b\u8cac\u4efb\u3092\u8ca0\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u300cEmployer of Record\uff08\u96c7\u7528\u4e3b\u4ee3\u884c\uff09\u300d\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u8acb\u8ca0\u5951\u7d04\u3092\u6cd5\u4ee4\u306b\u6e96\u62e0\u3057\u305f\u96c7\u7528\u95a2\u4fc2\u3078\u3068\u8ee2\u63db\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5f93\u696d\u54e1\u306f\u9069\u5207\u306a\u798f\u5229\u539a\u751f\u3068\u6cd5\u7684\u4fdd\u8b77\u3092\u53d7\u3051\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u540c\u6642\u306b\u96c7\u7528\u4e3b\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1886\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1886\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"20\" height=\"11\" viewBox=\"0 0 20 11\" fill=\"none\"><path id=\"Icon feather-chevron-down\" d=\"M1 1L10 10L19 1\" stroke=\"#6AA0E2\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"21\" height=\"11\" viewBox=\"0 0 21 11\" fill=\"none\"><path id=\"Icon feather-chevron-down\" d=\"M19.5898 10L10.5898 1L1.58984 10\" stroke=\"#6AA0E2\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u30c8\u30eb\u30b3\u4f01\u696d\u3067\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u3092\u3059\u308b\u5834\u5408\u3001\u30c8\u30eb\u30b3\u306e\u5c31\u52b4\u30d3\u30b6\u306f\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1886\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1886\"><p>\u30c8\u30eb\u30b3\u56fd\u5916\u304b\u3089\u30c8\u30eb\u30b3\u4f01\u696d\u306e\u305f\u3081\u306b\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u3092\u884c\u3046\u5834\u5408\u3001\u305d\u306e\u696d\u52d9\u304c\u30c8\u30eb\u30b3\u56fd\u5185\u3067\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u901a\u5e38\u306f<b>\u30c8\u30eb\u30b3\u306e\u5c31\u52b4\u30d3\u30b6\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093<\/b>\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u30c8\u30eb\u30b3\u306b\u79fb\u4f4f\u3057\u3066\u305d\u306e\u4f01\u696d\u306e\u305f\u3081\u306b\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u3092\u7d99\u7d9a\u3059\u308b\u5834\u5408\u306f\u3001\u56fd\u7c4d\u3084\u96c7\u7528\u5f62\u614b\u306b\u3088\u3063\u3066\u306f\u3001\u9069\u5207\u306a\u5c31\u52b4\u8a31\u53ef\u3084\u5728\u7559\u8a31\u53ef\u3092\u53d6\u5f97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u540c\u69d8\u306b\u3001\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u4e2d\u306b\u4ed6\u306e\u56fd\u3078\u79fb\u4f4f\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u56fd\u306e\u5165\u56fd\u7ba1\u7406\u898f\u5247\u306b\u57fa\u3065\u304d\u3001\u305d\u306e\u56fd\u3067\u5c45\u4f4f\u304a\u3088\u3073\u5c31\u52b4\u3059\u308b\u6cd5\u7684\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1887\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1887\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"20\" height=\"11\" viewBox=\"0 0 20 11\" fill=\"none\"><path id=\"Icon feather-chevron-down\" d=\"M1 1L10 10L19 1\" stroke=\"#6AA0E2\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"21\" height=\"11\" viewBox=\"0 0 21 11\" fill=\"none\"><path id=\"Icon feather-chevron-down\" d=\"M19.5898 10L10.5898 1L1.58984 10\" stroke=\"#6AA0E2\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u30c8\u30eb\u30b3\u306e\u96c7\u7528\u4e3b\u306e\u3082\u3068\u3067\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u3092\u884c\u3046\u5834\u5408\u3001\u7a0e\u91d1\u306f\u3069\u306e\u3088\u3046\u306b\u6271\u308f\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1887\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1887\"><p>\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30ab\u30fc\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u306f\u3001\u4e3b\u306b<b>\u5f93\u696d\u54e1\u306e\u5c45\u4f4f\u56fd\u306e\u7d0d\u7a0e\u5730\u898f\u5b9a<\/b>\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u307b\u3068\u3093\u3069\u306e\u5834\u5408\uff1a<\/p>\n<ul>\n<li>\u5f93\u696d\u54e1\u306f\u3001\u5c45\u4f4f\u56fd\u3067\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/li>\n<li>\u96c7\u7528\u4e3b\u306f\u3001\u73fe\u5730\u306e\u7d66\u4e0e\u652f\u6255\u6cd5\u306b\u57fa\u3065\u304d\u6240\u5f97\u7a0e\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<li><a href=\"https:\/\/cdn.gib.gov.tr\/api\/gibportal-file\/file\/getFileResources?objectKey=arsiv%2Fonceki-dokumanlar%2FMAP_Guidelines2024.pdf\" rel=\"nofollow noopener\" target=\"_blank\">\u4e8c\u91cd\u8ab2\u7a0e\u9632\u6b62\u6761\u7d04<\/a>\u306b\u3088\u308a\u3001\u540c\u4e00\u306e\u6240\u5f97\u304c\u4e8c\u91cd\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u30c8\u30eb\u30b3\u306f\u4ed6\u56fd\u3068\u6570\u591a\u304f\u306e\u4e8c\u91cd\u8ab2\u7a0e\u9632\u6b62\u5354\u5b9a\u3092\u7de0\u7d50\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u5354\u5b9a\u306b\u3088\u308a\u3001\u30c8\u30eb\u30b3\u306e\u96c7\u7528\u4e3b\u304b\u3089\u5f97\u305f\u6240\u5f97\u304c\u3001\u30c8\u30eb\u30b3\u3068\u5f93\u696d\u54e1\u306e\u5c45\u4f4f\u56fd\u306e\u4e21\u65b9\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6761\u7d04\u306e\u898f\u5b9a\u306b\u3088\u3063\u3066\u306f\u3001\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30ab\u30fc\u306f\u4e21\u65b9\u306e\u7ba1\u8f44\u533a\u57df\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1888\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-1888\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"20\" height=\"11\" viewBox=\"0 0 20 11\" fill=\"none\"><path id=\"Icon feather-chevron-down\" d=\"M1 1L10 10L19 1\" stroke=\"#6AA0E2\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"21\" height=\"11\" viewBox=\"0 0 21 11\" fill=\"none\"><path id=\"Icon feather-chevron-down\" d=\"M19.5898 10L10.5898 1L1.58984 10\" stroke=\"#6AA0E2\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u30c8\u30eb\u30b3\u4f01\u696d\u306e\u305f\u3081\u306b\u6d77\u5916\u3067\u696d\u52d9\u3092\u884c\u3046\u3053\u3068\u306f\u3001\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u306e\u30ea\u30b9\u30af\u3092\u751f\u3058\u3055\u305b\u308b\u53ef\u80fd\u6027\u304c\u308a\u307e\u3059\u304b\uff1f<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1888\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-1888\"><p>\u306f\u3044\u3002\u5f93\u696d\u54e1\u304c\u4ed6\u56fd\u304b\u3089\u7279\u5b9a\u306e\u7a2e\u985e\u306e\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3046\u5834\u5408\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u5f53\u8a72\u4f01\u696d\u304c\u305d\u306e\u56fd\u306b<b>\u6052\u4e45\u7684\u65bd\u8a2d<\/b>\u3092\u8a2d\u7acb\u3057\u305f\u3068\u5224\u65ad\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u6052\u4e45\u7684\u65bd\u8a2d\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\uff1a<\/p>\n<ul>\n<li>\u5f93\u696d\u54e1\u304c\u4f1a\u793e\u3092\u4ee3\u8868\u3057\u3066\u5951\u7d04\u306e\u4ea4\u6e09\u3084\u7de0\u7d50\u3092\u884c\u3046\u5834\u5408<\/li>\n<li>\u73fe\u5730\u5e02\u5834\u3067\u53ce\u76ca\u3092\u751f\u307f\u51fa\u3059\u5834\u5408<\/li>\n<li>\u516c\u5f0f\u306a\u4e8b\u696d\u6d3b\u52d5\u306b\u304a\u3044\u3066\u4f1a\u793e\u3092\u4ee3\u8868\u3059\u308b\u5834\u5408<\/li>\n<\/ul>\n<p>\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u304c\u751f\u3058\u305f\u5834\u5408\u3001\u30c8\u30eb\u30b3\u4f01\u696d\u306f\u5f53\u8a72\u56fd\u306b\u304a\u3051\u308b\u6cd5\u4eba\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8ca0\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u300cEmployer of Record\uff08\u96c7\u7528\u4e3b\u4ee3\u884c\uff09\u300d\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u5f93\u696d\u54e1\u304c\u5916\u56fd\u4f01\u696d\u304b\u3089\u76f4\u63a5\u96c7\u7528\u3055\u308c\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u73fe\u5730\u306e\u4e8b\u696d\u4f53\u306b\u3088\u3063\u3066\u6cd5\u7684\u306b\u96c7\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u3053\u306e\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1889\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"button\" aria-controls=\"elementor-tab-content-1889\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" 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