\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n

 <\/p>\n

\u500b\u4eba\u6240\u5f97\u7a0e\u306b\u95a2\u3057\u3066\u3001\u65e5\u672c\u3068\u540c\u69d8\u306b\u30d6\u30e9\u30b8\u30eb\u3082\u514d\u9664\u306e\u6761\u4ef6\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

\u5185\u5bb9\u306f\u591a\u5c90\u306b\u308f\u305f\u308b\u305f\u3081\u3001\u4eca\u56de\u306f\u4e00\u90e8\u5206\u306e\u3054\u7d39\u4ecb\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u3054\u53c2\u8003\u306b\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\uff1c\u652f\u6255\u3044\u305d\u306e\u3082\u306e\u306e\u514d\u9664\u306e\u6761\u4ef6\uff1e<\/strong><\/p>\n

\n
• \u7279\u5b9a\u306e\u75c5\u6c17\u3084\u969c\u5bb3\u3092\u62b1\u3048\u3066\u3044\u308b\u65b9<\/li>\n<\/ul>\n

  \u4f8b\uff08\u4e00\u90e8\uff09\uff1a \u7d50\u6838\u3001\u30cf\u30f3\u30bb\u30f3\u75c5\u3001\u91cd\u5ea6\u306e\u5fc3\u81d3\u75c5\u3001\u30d1\u30fc\u30ad\u30f3\u30bd\u30f3\u75c5\u306a\u3069<\/p>\n

   <\/p>\n

  \u306a\u304a\u3001\u65e5\u672c\u3082\u985e\u4f3c\u3057\u305f\u514d\u9664\u306e\u6761\u4ef6\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

  https:\/\/www.nta.go.jp\/m\/taxanswer\/1160.htm<\/a><\/p>\n

   <\/p>\n

  \uff1c\u53ce\u5165\u306e\u5bfe\u8c61\u304b\u3089\u306e\u9664\u5916\u3055\u308c\u308b\u6761\u4ef6\uff1e<\/strong><\/p>\n

  \n
  • \u30d0\u30a6\u30c1\u30e3\u30fc\uff08\u91d1\u5238\uff09\u3068\u3057\u3066\u53d7\u9818\u3057\u305f\u3082\u306e<\/li>\n
  • \u8077\u5834\u3067\u751f\u3058\u305f\u4e8b\u6545\u306e\u88dc\u511f\u91d1<\/li>\n
  • \u5bc4\u4ed8\u3001\u307e\u305f\u306f\u76f8\u7d9a\u306b\u3088\u308a\u53d7\u9818\u3057\u305f\u3082\u306e<\/li>\n
  • \u96c7\u7528\u4e3b\u304b\u3089\u652f\u7d66\u3055\u308c\u305f\u3001\u98df\u54c1\u3084\u4f5c\u696d\u7740<\/li>\n
  • \u793e\u4f1a\u7d71\u5408\u57fa\u91d1\uff08PIS\uff09\u30fb\u516c\u52d9\u54e1\u539a\u751f\u5e74\u91d1\uff08PASEP\uff09\u306e\u30d7\u30ed\u30b0\u30e9\u30e0\u306b\u3088\u3063\u3066<\/li>\n<\/ul>\n

    \u500b\u4eba\u53e3\u5ea7\u306b\u632f\u308a\u8fbc\u307e\u308c\u305f\u9810\u91d1\u3001\u306a\u3089\u3073\u306b\u5229\u606f<\/p>\n

    \n
    • \u89e3\u96c7\u6642\u306b\u53d7\u9818\u3057\u305f\u9000\u8077\u91d1\uff08\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u91d1\u984d\u3092\u4e0a\u9650\u3068\u3059\u308b\u3002\uff09<\/li>\n<\/ul>\n

       <\/p>\n

      \u65e5\u672c\u306e\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u3061\u3089\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u307e\u305b\u3002<\/p>\n

      https:\/\/www.mof.go.jp\/tax_policy\/summary\/income\/b03.htm<\/a><\/p>\n

       <\/p>\n

      \u30d6\u30e9\u30b8\u30eb\u306b\u95a2\u3059\u308b\u60c5\u5831\u306b\u304a\u3044\u3066\u53c2\u7167\u3057\u305f\u539f\u6587\uff1a<\/p>\n

      http:\/\/www.planalto.gov.br\/ccivil_03\/Leis\/L7713compilada.htm<\/a><\/p>\n

       <\/p>\n

       <\/p>\n

      \u306a\u304a\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u304a\u624b\u7d9a\u304d\u306b\u95a2\u3059\u308b\u3001\u60c5\u5831\u306f\u3053\u3061\u3089\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3068\u5e78\u3044\u3067\u3059\u3002<\/p>\n

      2018\u5e74\u5ea6\u30d6\u30e9\u30b8\u30eb\u500b\u4eba\u6240\u5f97\u7a0e\u78ba\u5b9a\u7533\u544a\u30b9\u30bf\u30fc\u30c8\u306b\u95a2\u3057\u3066<\/a><\/p>\n

       <\/p>\n

       <\/p>\n

       <\/p>\n

      \u5177\u4f53\u7684\u306a\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u306f\u3001\u307e\u305a\u306f\u4e00\u5ea6\u304a\u554f\u3044\u5408\u308f\u305b\u30d5\u30a9\u30fc\u30e0\u3088\u308a\u3054\u76f8\u8ac7\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u307e\u305b\u3002<\/p>\n

       <\/p>\n

      \u5f15\u304d\u7d9a\u304d\u7686\u3055\u307e\u306b\u3068\u3063\u3066\u6709\u76ca\u306a\u60c5\u5831\u3092\u767a\u4fe1\u3057\u3066\u307e\u3044\u308a\u307e\u3059\u3002<\/p>\n

      \u304a\u8aad\u307f\u304f\u3060\u3055\u308a\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

       <\/p>\n

      \u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30fb\u30d6\u30e9\u30b8\u30eb\u62e0\u70b9
      \n\u7530\u6751\u5f69\u7d00<\/p>\n

      <\/p>\n

      \u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u6700\u65b0\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306e\u6b63\u78ba\u6027\u53ca\u3073\u5b89\u5168\u6027\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a72\u5f53\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u88ab\u3063\u305f\u3044\u304b\u306a\u308b\u640d\u5bb3\u306b\u3064\u3044\u3066\u3082\u3001\u60c5\u5831\u63d0\u4f9b\u8005\u53ca\u3073\u5f53\u793e\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u4e26\u3073\u306bTokyo Consulting Firm Co., Pte. Ltd.\uff09\u306f\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u305b\u3093\u3002\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"\u3053\u3093\u306b\u3061\u306f\u3002   \u500b\u4eba\u6240\u5f97\u7a0e\u306b\u95a2\u3057\u3066\u3001\u65e5\u672c\u3068\u540c\u69d8\u306b\u30d6\u30e9\u30b8\u30eb\u3082\u514d\u9664\u306e\u6761\u4ef6\u304c\u3054\u3056\u3044\u307e\u3059\u3002 \u5185\u5bb9\u306f\u591a\u5c90\u306b\u308f\u305f\u308b\u305f\u3081\u3001\u4eca\u56de\u306f\u4e00\u90e8\u5206\u306e\u3054\u7d39\u4ecb\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u3054\u53c2\u8003\u306b\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002   \uff1c\u652f\u6255\u3044\u305d\u306e\u3082\u306e\u306e\u514d\u9664\u306e\u6761 […]","protected":false},"author":1,"featured_media":1310,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_mi_skip_tracking":false,"jetpack_post_was_ever_published":false,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_options":[]},"categories":[22,18],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/brazil_blog\/wp-content\/uploads\/2019\/06\/zeimu-e1559539948924.png?fit=1165%2C869&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycDV-k2","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/1242"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/comments?post=1242"}],"version-history":[{"count":8,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/1242\/revisions"}],"predecessor-version":[{"id":1597,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/1242\/revisions\/1597"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/media\/1310"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/media?parent=1242"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/categories?post=1242"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/tags?post=1242"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}