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

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30fb\u30d6\u30e9\u30b8\u30eb\u306e\u7530\u6751\u5f69\u7d00\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u4eca\u56de\u306f\u3001\u30d6\u30e9\u30b8\u30eb\u306e\u8fb2\u5730\u6240\u6709\u7a0e\uff08ITR\uff09\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u8fb2\u5730\u6240\u6709\u7a0e\u306e\u6b63\u5f0f\u540d\u79f0\u306f\u3001Imposto sobre a Propriedade Territorial Rural\u3067\u3001\u305d\u306e\u982d\u6587\u5b57\u3092\u3068\u308a\u3001ITR\u3068\u7565\u8a9e\u3067\u3044\u308f\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

\u3053\u308c\u306f\u3001\u201c\u8fb2\u6751\u90e8\u201d\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u3001\u90fd\u5e02\u90e8\u4ee5\u5916\u306e\u5730\u57df\u8fb2\u6751\u90e8\u306e\u571f\u5730\u3092\u6240\u6709\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002\u500b\u4eba\u3001\u6cd5\u4eba\u3092\u554f\u308f\u305a\u3001\u8fb2\u6751\u90e8\u306e\u571f\u5730\u306e\u6240\u6709\u8005\u304c\u7d0d\u7a0e\u8005\u3068\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u8fb2\u5730\u6240\u6709\u7a0e\u306f\u9023\u90a6\u7a0e\u306b\u5c5e\u3059\u308b\u7a0e\u91d1\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\uff3bITR\u306e\u8ab2\u7a0e\u6a19\u6e96\uff3d<\/p>\n

\u571f\u5730\u306e\u6642\u4fa1\u8a55\u4fa1\u984d\u304c \u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u8a55\u4fa1\u984d\u306b\u306f\u8fb2\u6751\u5730\u4e0a\u306e\u5efa\u7269\u3001\u8a2d\u5099\u3084\u571f\u5730\u306e\u9020\u6210\u8cbb\u7528\u3001\u8015\u4f5c\u7269\u306e\u4fa1\u984d\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n

\u7a0e\u984d\u8a08\u7b97\u306b\u306f\u5229\u7528\u53ef\u80fd\u306a\u7dcf\u9762\u7a4d\u3068\u3001\u5b9f\u969b\u306e\u8015\u5730\u9762\u7a4d\u306e2\u3064\u304c\u52d8\u6848\u3055\u308c\u307e\u3059\u3002\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u8868\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n

<\/td>\n	\u5b9f\u969b\u306b\u5229\u7528\u3057\u3066\u3044\u308b\u8015\u5730\u9762\u7a4d\u306e\u5272\u5408\uff08\uff05\uff09<\/td>\n<\/tr>\n
\u5229\u7528\u53ef\u80fd\u9762\u7a4d\uff08ha\uff09<\/td>\n	30%\u4ee5\u4e0b<\/td>\n	30%\u8d85 \uff5e 50%<\/td>\n	50%\u8d85 \uff5e 65%<\/td>\n	65%\u8d85 \uff5e 80%<\/td>\n	80%\u8d85<\/td>\n<\/tr>\n
50ha\u4ee5\u4e0b<\/td>\n	1.00<\/td>\n	0.70<\/td>\n	0.40<\/td>\n	0.20<\/td>\n	0.03<\/td>\n<\/tr>\n
50 \u8d85 \uff5e 200ha<\/td>\n	2.00<\/td>\n	1.40<\/td>\n	0.80<\/td>\n	0.40<\/td>\n	0.07<\/td>\n<\/tr>\n
200 \u8d85 \uff5e 500ha<\/td>\n	3.30<\/td>\n	2.30<\/td>\n	1.30<\/td>\n	0.60<\/td>\n	0.10<\/td>\n<\/tr>\n
500 \u8d85 \uff5e 1,000ha<\/td>\n	4.70<\/td>\n	3.30<\/td>\n	1.90<\/td>\n	0.85<\/td>\n	0.15<\/td>\n<\/tr>\n
1,000 \uff5e 5,000ha<\/td>\n	8.60<\/td>\n	6.00<\/td>\n	3.40<\/td>\n	1.60<\/td>\n	0.30<\/td>\n<\/tr>\n
5,000ha \u8d85<\/td>\n	20.00<\/td>\n	12.00<\/td>\n	6.4<\/td>\n	3.00<\/td>\n	0.45<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n  <\/p>\n \u7d0d\u7a0e\u306f\u5e741\u56de\u306e\u7533\u544a\u7d0d\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002\u8fb2\u6751\u5730\u306e\u6240\u6709\u8005\u304c\u7d0d\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3001\u7a0e\u91d1\u306e\u7d0d\u4ed8\u3092\u884c\u3044\u307e\u3059\u3002\u305d\u306e\u524d\u63d0\u3068\u3057\u3066\u3001\u6240\u6709\u8005\u306f\u8fb2\u6751\u5730\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u9023\u90a6\u56fd\u7a0e\u5e81\uff08Receita Federal\uff09\u306b\u767b\u9332\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n  <\/p>\n \u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u30b5\u30a4\u30c8\u3088\u308a\u8fb2\u5730\u6240\u6709\u7a0e\u306b\u95a2\u3059\u308b\u8a73\u7d30\u304c\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001<\/p>\n \u4ee5\u4e0b\u3092\u3054\u78ba\u8a8d\u3044\u305f\u3060\u3051\u308b\u3068\u5e78\u3044\u3067\u3059\u3002<\/p>\n \u306a\u304a\u3001\u3053\u3061\u3089\u306f2019\u5e74\u5ea6\u306e\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u30012020\u5e74\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u6642\u5f53\u5c40\u3088\u308a\u30a2\u30ca\u30a6\u30f3\u30b9\u304c\u3054\u3056\u3044\u307e\u3059\u306e\u3067\u3001\u6539\u3081\u3066\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u307e\u305b\u3002<\/p>\n http:\/\/receita.economia.gov.br\/orientacao\/tributaria\/declaracoes-e-demonstrativos\/ditr-declaracao-do-imposto-sobre-a-propriedade-territorial-rural\/programa-gerador-da-declaracao-pgd-ditr-pergunta<\/a><\/p>\n http:\/\/www.cadastrorural.gov.br\/cartilha-de-orientacoes\/perguntas-e-respostas-itr-2019<\/a><\/p>\n  <\/p>\n \u305d\u306e\u4ed6\u306e\u30c8\u30d4\u30c3\u30af\u306b\u95a2\u3057\u307e\u3057\u3066\u3082\u3001\u5f0a\u793e\u3067\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304a\u308a\u307e\u3059\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u57fa\u672c\u60c5\u5831\u306f\u3001\u30d6\u30e9\u30b8\u30eb\u306e\u8d64\u672c\u3001\u306a\u3089\u3073\u306b\u300eWiki Investment\u300f\u306b\u8a18\u8f09\u3092\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n \u300eWiki Investment\u300f\u306b\u3064\u3044\u3066\u306f\u3001\u5404\u56fd\u30da\u30fc\u30b8\u3001\u6bce\u9031\u3001\u60c5\u5831\u66f4\u65b0\u3092\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001\u6700\u65b0\u60c5\u5831\u3092\u624b\u306b\u5165\u308c\u305f\u3044\u65b9\u306f\u305c\u3072\u3001\u300eWiki Investment\u300f\u306e\u3054\u8cfc\u8aad\u3092\u304a\u30b9\u30b9\u30e1\u3044\u305f\u3057\u307e\u3059\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 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30fb\u30d6\u30e9\u30b8\u30eb\u306e\u7530\u6751\u5f69\u7d00\u3067\u3059\u3002   \u4eca\u56de\u306f\u3001\u30d6\u30e9\u30b8\u30eb\u306e\u8fb2\u5730\u6240\u6709\u7a0e\uff08ITR\uff09\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3044\u305f\u3057\u307e\u3059\u3002   \u8fb2\u5730\u6240\u6709\u7a0e\u306e\u6b63\u5f0f\u540d\u79f0\u306f\u3001Imposto sobre a […]","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\/saycDV-itr","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/1512"}],"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=1512"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/1512\/revisions"}],"predecessor-version":[{"id":1514,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/1512\/revisions\/1514"}],"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=1512"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/categories?post=1512"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/tags?post=1512"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}