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{"id":1594,"date":"2020-08-05T04:41:24","date_gmt":"2020-08-05T04:41:24","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/?p=1594"},"modified":"2021-07-11T10:01:56","modified_gmt":"2021-07-11T10:01:56","slug":"cost-for-exclusion-from-expenses","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/cost-for-exclusion-from-expenses\/","title":{"rendered":"\u30d6\u30e9\u30b8\u30eb \u640d\u91d1\u4e0d\u7b97\u5165\u8cbb\u7528"},"content":{"rendered":"<p>\u3053\u3093\u306b\u3061\u306f\u3002<br \/>\n\u4eca\u9031\u306f\u30d6\u30e9\u30b8\u30eb\u306b\u304a\u3051\u308b\u640d\u91d1\u4e0d\u7b97\u5165\u8cbb\u7528\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>\u306f\u3058\u3081\u306b\u3001\u201c\u640d\u91d1\u4e0d\u7b97\u5165\u201d\u3068\u306f\u4f55\u304b\u3001\u3068\u3044\u3046\u3053\u3068\u3092\u7c21\u5358\u306b\u3054\u8aac\u660e\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305a\u3001\u7a0e\u91d1\u3092\u8a08\u7b97\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u305d\u306e\u4f01\u696d\u304c\u3069\u306e\u304f\u3089\u3044\u306e\u58f2\u4e0a\u3001\u8cbb\u7528\u3001\u5229\u76ca\u304c\u51fa\u3066\u3044\u308b\u306e\u304b\u3092\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u969b\u306b\u6ce8\u610f\u70b9\u3068\u3057\u3066\u3001\u4f1a\u8a08\u7684\u306a\u8003\u3048\u3068\u7a0e\u52d9\u7684\u306a\u8003\u3048\u306e2\u7a2e\u985e\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<hr \/>\n<h2><strong>\uff1c\u4f1a\u8a08\u7684\u306a\u8003\u3048\uff1e\u00a0<\/strong><\/h2>\n<p><strong>\u53ce\u76ca\uff08\u58f2\u4e0a\uff09\u00a0 \uff0d\u00a0 \u8cbb\u7528\uff08\u7d4c\u8cbb\uff09\u00a0 \uff1d\u00a0 \u5229\u76ca\u00a0 \uff08\u8d64\u5b57\u306f\u640d\u5931\uff09<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h2><strong>\uff1c\u7a0e\u52d9\u7684\u306a\u8003\u3048\uff1e<\/strong><\/h2>\n<p><strong>\u00a0 \u76ca\u91d1\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \uff0d\u00a0 \u640d\u91d1\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \uff1d\u00a0 \u6240\u5f97\u00a0 \uff08\u8d64\u5b57\u306f\u6b20\u640d\uff09<\/strong><\/p>\n<hr \/>\n<p>\u4f3c\u305f\u3088\u3046\u306a\u6027\u8cea\u3092\u6301\u3064\u3082\u306e\u306e2\u7a2e\u985e\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001<\/p>\n<ul>\n<li>\u76ca\u91d1\u53c2\u5165\uff1a\u53ce\u76ca\u3068\u8a08\u4e0a\u3055\u308c\u306a\u3044\u304c\u3001\u76ca\u91d1\u3068\u8a08\u4e0a\u3059\u308b\u3002<\/li>\n<li>\u76ca\u91d1\u4e0d\u7b97\u5165\uff1a\u53ce\u76ca\u3068\u8a08\u4e0a\u3055\u308c\u308b\u304c\u3001\u76ca\u91d1\u3068\u8a08\u4e0a\u3055\u308c\u306a\u3044\u3002<\/li>\n<li>\u640d\u91d1\u7b97\u5165\uff1a\u8cbb\u7528\u3068\u8a08\u4e0a\u3055\u308c\u306a\u3044\u304c\u3001\u640d\u91d1\u3068\u8a08\u4e0a\u3055\u308c\u308b\u3002<\/li>\n<li>\u640d\u91d1\u4e0d\u7b97\u5165\uff1a\u8cbb\u7528\u3068\u8a08\u4e0a\u3055\u308c\u308b\u304c\u3001\u640d\u91d1\u3068\u8a08\u4e0a\u3055\u308c\u306a\u3044\u3002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u4eca\u56de\u306f\u2463\u306e\u640d\u91d1\u4e0d\u7b97\u5165\uff08\u8461\u8a9e\uff1aN\u00e3o Dedut\u00edveis\uff09\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u8a71\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u30d6\u30e9\u30b8\u30eb\u3067\u306e\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3044\u3066\u591a\u304f\u306e\u4f01\u696d\u3092\u60a9\u307e\u3059\u306e\u306f\u3001\u3084\u306f\u308a\u7a0e\u91d1\u9762\u3067\u3057\u3087\u3046\u3002<br \/>\n\u3067\u3059\u306e\u3067\u3001\u300c\u3042\u308c\u3001\u6255\u3046\u7a0e\u91d1\u304c\u601d\u3063\u3066\u3044\u305f\u3088\u308a\u3082\u591a\u3044\u306a\u3002\u3002\u300d\u3068\u306a\u3089\u306a\u3044\u3088\u3046\u4f1a\u8a08\u4e0a\u306f\u8cbb\u7528\u3068\u8a08\u4e0a\u3055\u308c\u308b\u3082\u306e\u3067\u3001\u7a0e\u52d9\u4e0a\u640d\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u306a\u3044\u3001\u640d\u91d1\u4e0d\u7b97\u5165\u8cbb\u7528\u3092\u628a\u63e1\u3057\u3066\u3044\u304f\u3053\u3068\u306f\u91cd\u8981\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e0b\u8a18\u3001\u4e00\u90e8\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u5b9f\u969b\u306b\u3069\u3093\u306a\u8cbb\u7528\u304c\u640d\u91d1\u3068\u8a08\u4e0a\u3055\u308c\u306a\u3044\u304b\uff08\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308b\u304b\uff09\u3092\u7c21\u5358\u306b\u8a18\u8f09\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u8d08\u7b54\u54c1\u3084\u30d7\u30ec\u30bc\u30f3\u30c8\u8cbb\u7528<\/li>\n<li>\u5bc4\u4ed8 \uff08\u305f\u3060\u3057\u4e00\u90e8\u306e\u5bc4\u4ed8\u306f\u5bfe\u8c61\u5916\uff09<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u5bfe\u8c61\u5916\u3068\u306a\u308b\u5bc4\u4ed8\u306e\u4f8b\u3068\u3057\u3066\u3001\u55b6\u5229\u76ee\u7684\u3067\u306a\u3044\u6559\u80b2\u7814\u7a76\u6a5f\u95a2\u3078\u306e\u5bc4\u4ed8<br \/>\n\uff08\u305f\u3060\u3057\u3001\u640d\u91d1\u3068\u8a8d\u3081\u3089\u308c\u308b\u306e\u306f\u55b6\u696d\u5229\u76ca\u306e1.5%\u306e\u91d1\u984d\u307e\u3067\uff09<\/p>\n<ul>\n<li>\u30d1\u30fc\u30c8\u30ca\u30fc\u3001\u682a\u4e3b\u3001\u7ba1\u7406\u8005\u30fb\u696d\u52d9\u9042\u884c\u8005\u306e\u98df\u4e8b\u306b\u4f34\u3046\u8cbb\u7528\u3002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u305f\u3060\u3057\u3001\u4f01\u696d\u304c\u3059\u3079\u306e\u5f93\u696d\u54e1\u306b\u5e73\u7b49\u306b\u63d0\u4f9b\u3057\u305f\u5834\u5408\u306f\u3001\u640d\u91d1\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u3002<\/p>\n<ul>\n<li>\u88fd\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u751f\u7523\u3001\u8ca9\u58f2\u306b\u672c\u8cea\u7684\u306b\u95a2\u9023\u3057\u306a\u3044\u4e0d\u52d5\u7523\u306e\u30ea\u30fc\u30b9\u304a\u3088\u3073\u8cc3\u8cb8\u6599<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u53c2\u7167\u3057\u305f\u539f\u6587\uff1a<br \/>\n<a href=\"http:\/\/sijut2.receita.fazenda.gov.br\/sijut2consulta\/link.action?&amp;visao=anotado&amp;idAto=13034\">http:\/\/sijut2.receita.fazenda.gov.br\/sijut2consulta\/link.action?&amp;visao=anotado&amp;idAto=13034<\/a><\/p>\n<p>\u539f\u5247\u3001\u4f01\u696d\u3068\u3057\u3066\u672c\u6765\u8ca0\u62c5\u3059\u308b\u3079\u304d\u3067\u306a\u3044\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3054\u3056\u3044\u307e\u3059\u3002<br \/>\n\u3053\u306e\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u6271\u308f\u308c\u308b\u306e\u304b\u4e0d\u660e\u306a\u70b9\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u3054\u9060\u616e\u306a\u304f\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u307e\u305b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\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<br \/>\n\u304a\u8aad\u307f\u304f\u3060\u3055\u308a\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n<hr \/>\n<h2><strong><span style=\"color: #00ccff;\"><span style=\"color: #3366ff;\"><span style=\"color: #000000;\">\u3010<\/span> W<\/span><span style=\"color: #33cccc;\">iki-<\/span><span style=\"color: #3366ff;\">I<\/span><span style=\"color: #33cccc;\">nvestment\u00a0<span style=\"color: #000000;\">\u3011<\/span><\/span><\/span><\/strong><\/h2>\n<h3><strong>\uff5e \u300e\u6d77\u5916\u6295\u8cc7\u306e<span style=\"color: #ff0000;\">\u8d64\u672c<\/span>\u30b7\u30ea\u30fc\u30ba\u300f\u3001\u5f85\u671b\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\uff01 \uff5e\u00a0<\/strong><\/h3>\n<p>\u6d77\u5916\u9032\u51fa\u306e<strong>\u5bfe\u5fdc\u56fd\u6570<span style=\"color: #ff0000;\">30\u304b\u56fd<\/span>\uff01<\/strong>\u3000\u30d3\u30b8\u30cd\u30b9\u30b5\u30dd\u30fc\u30c8<strong>\u4f01\u696d\u6570<span style=\"color: #ff0000;\">550\u793e<\/span>\u4ee5\u4e0a\uff01\uff01<\/strong><br \/>\n\u65b0\u8208\u56fd\u3092\u4e2d\u5fc3\u306b\u6d77\u5916\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\uff08\u4f1a\u8a08\u3001\u7a0e\u52d9\u3001\u52b4\u52d9\u3001\u57fa\u790e\u77e5\u8b58\u3001\u8a2d\u7acb\u3001M&amp;A\u306a\u3069\uff09\u3092\u307e\u3068\u3081\u305f\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\uff01<\/p>\n<p>\u5404\u56fd\u306e\u30d3\u30b8\u30cd\u30b9\u57fa\u790e\u60c5\u5831\u306b\u52a0\u3048\u3001\u6700\u65b0\u306e\u6cd5\u6539\u6b63\u3084\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u306b\u3064\u3044\u3066\u3001\u9010\u4e00\u66f4\u65b0\u3057\u3066\u304a\u308a\u307e\u3059\uff01<br \/>\n\u4ee5\u4e0b\u3001URL\u3088\u308a<span style=\"color: #ff0000;\"><strong>\u7121\u6599\u4f1a\u54e1\u767b\u9332<\/strong><\/span>\uff0824\u6642\u9593\u304a\u8a66\u3057\uff09\u3082\u53ef\u80fd\u3067\u3059\u306e\u3067\u3001\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01<br \/>\n<b>URL\uff1a<a href=\"https:\/\/www.wiki-investment.jp\" target=\"_blank\" rel=\"noopener\">https:\/\/www.wiki-investment.jp<\/a><\/b><\/p>\n<hr \/>\n<p>\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<br \/>\n\u7530\u6751\u5f69\u7d00<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"1239\" data-permalink=\"https:\/\/kuno-cpa.co.jp\/brazil_blog\/dsc08732\/\" data-orig-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/brazil_blog\/wp-content\/uploads\/2019\/05\/DSC08732-e1557390297308.jpg?fit=100%2C67&amp;ssl=1\" data-orig-size=\"100,67\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"DSC08732\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/brazil_blog\/wp-content\/uploads\/2019\/05\/DSC08732-e1557390297308.jpg?fit=300%2C200&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/brazil_blog\/wp-content\/uploads\/2019\/05\/DSC08732-e1557390297308.jpg?fit=1024%2C683&amp;ssl=1\" class=\"size-thumbnail wp-image-1239 alignnone\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/brazil_blog\/wp-content\/uploads\/2019\/05\/DSC08732-150x150.jpg?resize=150%2C150\" alt=\"\" width=\"150\" height=\"150\" data-recalc-dims=\"1\" \/><\/p>\n<p>\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. 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