<br />
<b>Warning</b>:  Undefined array key "global_protection_id" in <b>/home/netst/kuno-cpa.co.jp/public_html/brazil_blog/wp-content/plugins/content-protector/inc/class-ps-rest-handler.php</b> on line <b>51</b><br />
{"id":662,"date":"2013-04-22T14:19:43","date_gmt":"2013-04-22T14:19:43","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/brazil_blog\/%e9%87%91%e8%9e%8d%e5%8f%96%e5%bc%95%e7%a8%8e%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6\/"},"modified":"2021-06-16T15:36:41","modified_gmt":"2021-06-16T15:36:41","slug":"taxation-business","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/taxation-business\/","title":{"rendered":"\u91d1\u878d\u53d6\u5f15\u7a0e\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p>\u3053\u3093\u306b\u3061\u306f\u3002\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30d6\u30e9\u30b8\u30eb\u99d0\u5728\u54e1\u306e\u91d1\u5185\u3067\u3059\u3002<br \/>\n\u4eca\u9031\u306f\u30d6\u30e9\u30b8\u30eb\u7a0e\u52d9\u306b\u3064\u3044\u3066\u8a18\u8f09\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>\u73fe\u5728\u30d6\u30e9\u30b8\u30eb\u3067\u306f\u3001\u30d6\u30e9\u30b8\u30eb\u56fd\u5185\u4f01\u696d\u306b\u3088\u308b\u5916\u8ca8\u306e\u501f\u308a\u5165\u308c\u3084\u6d77\u5916\u304b\u3089\u6d41\u5165\u3059\u308b\u8cc7\u91d1\u306b\u5bfe\u3057\u3066\u3001\u91d1\u878d\u53d6\u5f15\u7a0e\uff08IOF\uff1aImposto sobre Opera\u00e7\u00f5es Financeiras\uff09\u304c\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u91d1\u878d\u53d6\u5f15\u7a0e\u306f\u56fd\u5185\u306e\u901a\u8ca8\u6d41\u901a\u91cf\u3092\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3059\u308b\u624b\u6bb5\u306e\u3068\u3057\u3066\u5236\u5b9a\u3055\u308c\u3066\u3044\u308b\u9023\u90a6\u7a0e\u3067\u3059\u3002\u878d\u8cc7\uff08\u8cb8\u4ed8\uff09\u3001\u70ba\u66ff\u53d6\u5f15\u3001\u4fdd\u967a\u53d6\u5f15\u3001\u8a3c\u5238\u53d6\u5f15\u3001\u53ca\u3073\u91d1\u878d\u6a5f\u95a2\u306e\u91d1\uff08\u30b4\u30fc\u30eb\u30c9\uff09\u306e\u53d6\u5f97\u3068\u3044\u3063\u305f\u53d6\u5f15\u304c\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u5916\u56fd\u4f01\u696d\u304c\u30d6\u30e9\u30b8\u30eb\u306b\u73fe\u5730\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3001\u8cc7\u672c\u91d1\u3092\u6255\u3044\u8fbc\u3080\u969b\u306b\u3082\u3001\u91d1\u878d\u53d6\u5f15\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u5916\u8ca8\u53d6\u5f15\u306b\u95a2\u3057\u3066\u306f0.38%\uff5e6%\u3067\u8ab2\u7a0e\u3055\u308c\u3001\u8cc7\u672c\u91d1\u53d6\u5f15\u306e\u5834\u5408\u306f0.38%\u3001\u8cb8\u4ed8\u91d1\u53d6\u5f15\u306e\u5834\u5408\u306f6%\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u6d77\u5916\u304b\u3089\u306e\u8cc7\u91d1\u8abf\u9054\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u91d1\u878d\u53d6\u5f15\u7a0e\u306f\u3001\u8ab2\u7a0e\u306e\u9069\u7528\u7bc4\u56f2\u304c\u9650\u3089\u308c\u3066\u304a\u308a\u3001\u89aa\u5b50\u30ed\u30fc\u30f3\u3084\u878d\u8cc7\u76ee\u7684\u3067\u306e\u6d77\u5916\u9001\u91d1\u306b\u3064\u3044\u3066\u306f2012\u5e74\u672b\u306e\u6cd5\u6539\u6b63\u3067\u300c1\u5e74\u4ee5\u5185\u306e\u878d\u8cc7\u300d\u3068\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u6d77\u5916\u304b\u3089\u8abf\u9054\u3057\u305f\u5916\u8ca8\u8cc7\u91d1\u30921\u5e74\u4ee5\u5185\u306b\u8fd4\u91d1\u3001\u3082\u3057\u304f\u306f\u56fd\u5185\u6cd5\u4eba\u3078\u306e\u8cc7\u672c\u91d1\u7d44\u307f\u5165\u308c\u7b49\u306b\u4f7f\u7528\u3057\u306a\u3044\u9650\u308a\u3001\u8ab2\u7a0e\u5bfe\u8c61\u304b\u3089\u306f\u5916\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3088\u3063\u3066\u3001\u6d77\u5916\u304b\u3089\u306e\u89aa\u5b50\u30ed\u30fc\u30f3\u3084\u878d\u8cc7\u306e\u8fd4\u6e08\u671f\u9650\u30921\u5e74\u4ee5\u4e0a\u306b\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u91d1\u878d\u53d6\u5f15\u7a0e\u306e\u8ab2\u7a0e\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u3044\u3048\u307e\u3059\u3002<br \/>\n\u91d1\u878d\u53d6\u5f15\u7a0e\u9069\u7528\u7bc4\u56f2\u306e\u7de9\u548c\u306b\u3064\u3044\u3066\u30d6\u30e9\u30b8\u30eb\u653f\u5e9c\u306f\u3001\u300c\u56fd\u5185\u4f01\u696d\u304c\u751f\u7523\u62e1\u5927\u306b\u5411\u3051\u3066\u6d41\u52d5\u8cc7\u7523\u3084\u6295\u8cc7\u306b\u5145\u3066\u308b\u8cc7\u91d1\u3092\u8abf\u9054\u3057\u3084\u3059\u3044\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u304c\u72d9\u3044\u300d\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u4ee5\u4e0b\u3001\u76f4\u8fd1\u306e\u5f53\u8a72\u8ab2\u7a0e\u9069\u7528\u7bc4\u56f2\u306b\u304a\u3051\u308b\u5909\u66f4\u63a8\u79fb\u3011<\/strong><br \/>\n2012\u5e743\u6708\u5909\u66f4<br \/>\n\u7a0e\u7387\uff1a6%\uff0f\u9069\u7528\u7bc4\u56f2\uff1a5\u5e74\u4ee5\u5185<br \/>\n2012\u5e746\u6708\u5909\u66f4<br \/>\n\u7a0e\u7387\uff1a6%\uff0f\u9069\u7528\u7bc4\u56f2\uff1a2\u5e74\u4ee5\u5185<br \/>\n2012\u5e7412\u6708\u5909\u66f4\uff08\u21d2\u73fe\u5728\uff09<br \/>\n\u7a0e\u7387\uff1a6%\uff0f\u9069\u7528\u7bc4\u56f2\uff1a1\u5e74\u4ee5\u5185<\/p>\n<p>\u307e\u305f\u30012013\u5e741\u6708\u306b\u306f\u3001\u6d77\u5916\u6295\u8cc7\u5bb6\u304c\u56fd\u5185\u682a\u5f0f\u5e02\u5834\u306b\u4e0a\u5834\u3059\u308b\u4e0d\u52d5\u7523\u6295\u8cc7\u4fe1\u8a17\uff08REIT\uff1aReal Estate Investment Trust\uff09\u3092\u53d6\u5f15\u3059\u308b\u969b\u306b\u8ab2\u3057\u3066\u3044\u305f6%\u306e\u91d1\u878d\u53d6\u5f15\u7a0e\u3092\u64a4\u5ec3\u3057\u3066\u3044\u307e\u3059\u3002\u30d6\u30e9\u30b8\u30eb\u653f\u5e9c\u306f\u300c\u4e0d\u52d5\u7523\u30bb\u30af\u30bf\u30fc\u3078\u306e\u9577\u671f\u6295\u8cc7\u3092\u6d3b\u6027\u5316\u3059\u308b\u3053\u3068\u304c\u76ee\u7684\u300d\u3068\u8aac\u660e\u3057\u3066\u304a\u308a\u3001\u7d4c\u6e08\u6210\u9577\u7387\u304c\u4f38\u3073\u60a9\u3080\u30d6\u30e9\u30b8\u30eb\u306b\u3068\u3063\u3066\u3001\u30a4\u30f3\u30d5\u30ec\u3078\u306e\u61f8\u5ff5\u3082\u3042\u308a\u3064\u3064\u3001\u5916\u56fd\u304b\u3089\u306e\u6295\u8cc7\u3092\u4fc3\u9032\u3059\u308b\u653f\u7b56\u3092\u53d6\u3089\u3056\u308b\u3092\u5f97\u306a\u3044\u72b6\u6cc1\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0a<\/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\u3000\u30d6\u30e9\u30b8\u30eb\u99d0\u5728\u54e1\u306e\u91d1\u5185\u3067\u3059\u3002 \u4eca\u9031\u306f\u30d6\u30e9\u30b8\u30eb\u7a0e\u52d9\u306b\u3064\u3044\u3066\u8a18\u8f09\u3044\u305f\u3057\u307e\u3059\u3002 \u73fe\u5728\u30d6\u30e9\u30b8\u30eb\u3067\u306f\u3001\u30d6\u30e9\u30b8\u30eb\u56fd\u5185\u4f01\u696d\u306b\u3088\u308b\u5916\u8ca8\u306e\u501f\u308a\u5165\u308c\u3084\u6d77\u5916\u304b\u3089\u6d41\u5165\u3059\u308b\u8cc7\u91d1\u306b\u5bfe\u3057\u3066\u3001\u91d1\u878d\u53d6\u5f15\u7a0e\uff08IOF\uff1a [&hellip;]","protected":false},"author":1,"featured_media":1310,"comment_status":"open","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-aG","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/662"}],"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=662"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/662\/revisions"}],"predecessor-version":[{"id":1753,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/662\/revisions\/1753"}],"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=662"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/categories?post=662"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/tags?post=662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}