\u3053\u3093\u306b\u3061\u306f\u3002\u3000\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<\/p>\n

\u4eca\u9031\u306f\u30d6\u30e9\u30b8\u30eb\u52b4\u52d9\u306b\u3064\u3044\u3066\u8a18\u8f09\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30d6\u30e9\u30b8\u30eb\u306b\u306f\u300113\u30ab\u6708\u76ee\u7d66\u4e0e\u304c\u3042\u308a\u307e\u3059\u3002\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u5e74\u9593\u3067\u6708\u7d6613\u30ab\u6708\u5206\u306e\u7d66\u4e0e\u3092\u652f\u7d66\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u6bce\u6708\u652f\u7d66\u3057\u3066\u3044\u308b\u6708\u7d66\u306e\u4ed6\u306b\u30011\u30ab\u6708\u5206\u3092\u8ffd\u52a0\u3067\u652f\u7d66\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u5e74\u672b\u624b\u5f53\u306b\u76f8\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u3001\u5168\u5f93\u696d\u54e1\u306b\u652f\u7d66\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

13\u30ab\u6708\u76ee\u7d66\u4e0e\u306e\u652f\u7d66\u306f\u300111\u6708\u672b\u307e\u3067\u306b\u524d\u6255\u5206\u3068\u3057\u306650%\u300112\u670820\u65e5\u307e\u3067\u306b\u6b8b\u308a\u5206\u306e\u652f\u7d66\u3092\u5b8c\u4e86\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3001\u3061\u3087\u3046\u3069\u73fe\u5728\uff0811\u670824\u65e5\u6642\u70b9\uff09\u304c\u524d\u6255\u5206\u306e\u652f\u7d66\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u3053\u306e13\u30ab\u6708\u76ee\u7d66\u4e0e\u306f\u3001\u6cd5\u7684\u306b\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u6240\u5f97\u3068\u898b\u505a\u3055\u308c\u3001\u901a\u5e38\u306e\u7d66\u4e0e\u3068\u540c\u7b49\u306b\u3001IR\uff08\u6240\u5f97\u7a0e\uff09\u3001INSS\uff08\u793e\u4f1a\u4fdd\u967a\uff09\u3001FGTS\uff08\u52e4\u7d9a\u5e74\u6570\u4fdd\u969c\u57fa\u91d1\uff09\u3084\u89e3\u96c7\u624b\u5f53\u7b49\u306e\u8a08\u7b97\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u5b9f\u52d9\u7684\u306b\u306f\u300111\u6708\u672b\u307e\u3067\u306b\u652f\u6255\u3063\u305f\u524d\u6255\u5206\u3092\u542b\u3081\u305f\u7dcf\u984d\u3092\u30d9\u30fc\u30b9\u306bIR\u3001INSS\u3001FGTS\u7b49\u3092\u8a08\u7b97\u3057\u300112\u6708\u306b\u652f\u7d66\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u5f53\u8a72\u624b\u5f53\u3066\u306f\u3001\u9023\u90a6\u61b2\u6cd5\uff08FEDERAL CONSTITUTION\uff0fCONSTITUI\u00c7\u00c3O FEDERAL\uff09\u306b\u3088\u3063\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u52b4\u50cd\u8005\u306e\u6a29\u5229\u3067\u3042\u308a\u3001\u4f01\u696d\u306f\u9806\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u3010\u53c2\u7167\uff1aCONSTITUI\u00c7\u00c3O FEDERAL de 1988\u3011<\/p>\n

Cap\u00edtulo II – Dos Direitos Sociais<\/p>\n

Art. 7\u00ba S\u00e3o direitos dos trabalhadores urbanos e rurais, al\u00e9m de outros que visem \u00e0 melhoria de sua condi\u00e7\u00e3o social:<\/p>\n

VIII – d\u00e9cimo terceiro sal\u00e1rio com base na remunera\u00e7\u00e3o integral ou no valor da aposentadoria;<\/p>\n

 <\/p>\n

\u3000\u5f53\u8a7213\u30ab\u6708\u76ee\u7d66\u4e0e\u306f\u3001\u4e0a\u8ff0\u306e\u901a\u308a\u6cd5\u5f8b\u306b\u5b9a\u3081\u3089\u308c\u305f\u52b4\u50cd\u8005\u306e\u6a29\u5229\u3067\u3042\u308b\u305f\u3081\u3001\u5f93\u696d\u54e1\u306e\u89b3\u70b9\u304b\u3089\u306f\u3001\u52e4\u7d9a\u3057\u305f\u5bfe\u4fa1\u3068\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u5f53\u7136\u306e\u5831\u916c\u3068\u8a8d\u8b58\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u65e5\u672c\u4f01\u696d\u306b\u304a\u3051\u308b\u8cde\u4e0e\u3068\u3057\u3066\u306e\u4ed8\u52a0\u4fa1\u5024\u306f\u7121\u304f\u3001\u5f93\u696d\u54e1\u306e\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u306b\u306f\u4f55\u3089\u5f71\u97ff\u3092\u53ca\u307c\u3055\u306a\u3044\u624b\u5f53\u3066\u3067\u3042\u308b\u3068\u8a00\u3048\u307e\u3059\u3002\u4f01\u696d\u306b\u3088\u3063\u3066\u306f\u3001\u300c\u8cde\u4e0e\u3092\u652f\u7d66\u3057\u3066\u3044\u308b\u306e\u3060\u304b\u3089\u30fb\u30fb\u30fb\u300d\u3068\u8003\u3048\u304c\u3061\u306a\u7bc0\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u6b8b\u5ff5\u306a\u304c\u3089\u3001\u305d\u306e\u4ed8\u52a0\u7684\u52b9\u529b\u306f\u5168\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u4f01\u696d\u306b\u3088\u3063\u3066\u306f\u3001\u5225\u9014\u3067\u4eba\u4e8b\u8a55\u4fa1\u5236\u5ea6\u306b\u57fa\u3065\u3044\u305f\u6210\u679c\u5831\u916c\u306e\u652f\u7d66\u3084\u3001\u81e8\u6642\u30dc\u30fc\u30ca\u30b9\u306e\u652f\u7d66\u3092\u884c\u3046\u5834\u5408\u3082\u3042\u308a\u3001\u5982\u4f55\u306b\u5f93\u696d\u54e1\u306e\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u3092\u4e0a\u3052\u3001\u9ad8\u3044\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u3092\u767a\u63ee\u3057\u3066\u3082\u3089\u3046\u304b\u3068\u3044\u3046\u8ab2\u984c\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n

\n

\n

\n

\n

\u4ee5\u4e0a<\/p>\n

 <\/p>\n

 <\/p>\n

Tokyo Consulting Firm Limitada<\/p>\n

Director<\/p>\n

\u91d1\u5185\u3000\u967d<\/p>\n

\n

\u3010\u304a\u77e5\u3089\u305b\u3011<\/p>\n

\n

\u73fe\u5730\u99d0\u5728\u54e1\u306b\u3088\u308b\u30d6\u30e9\u30b8\u30eb\u9032\u51fa\u30bb\u30df\u30ca\u30fc<\/strong><\/span><\/p>\n

\u3000\u300a\u6771\u4eac\u300b2014\u5e7412\u670818\u65e5\uff08\u6728) \u958b\u50ac\uff01<\/strong><\/span><\/p>\n

\n

\u00a0\u672c\u30d6\u30ed\u30b0\u306e\u7b46\u8005\u3068\u306a\u308a\u307e\u3059\u30d6\u30e9\u30b8\u30eb\u99d0\u5728\u54e1 \u91d1\u5185\u304c\u65e5\u672c\u306b\u5e30\u56fd\u3057\u3001\u4e0b\u8a18\u306b\u3042\u308b\u5e73\u621026\u5e7412\u670818\u65e5\uff08\u6728\uff09\u5f53\u793e\u4e3b\u50ac\u306e\u30d6\u30e9\u30b8\u30eb\u30bb\u30df\u30ca\u30fc\u306e\u8b1b\u5e2b\u3068\u3057\u3066\u30d6\u30e9\u30b8\u30eb\u4e8b\u696d\u5b9f\u52d9\u306b\u3064\u3044\u3066\u89e3\u8aac\u81f4\u3057\u307e\u3059\u3002<\/p>\n

\u00a0\u30d6\u30e9\u30b8\u30eb\u30d3\u30b8\u30cd\u30b9\u3092\u304a\u8003\u3048\u306e\u4f01\u696d\u69d8<\/strong>\u304a\u3088\u3073\u65e2\u306b\u30d6\u30e9\u30b8\u30eb\u306b\u3066\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u4f01\u696d\u69d8<\/strong>\u306b\u3068\u3063\u3066\u6709\u76ca\u306a\u60c5\u5831\u3092\u63d0\u4f9b\u81f4\u3057\u307e\u3059\u3002<\/p>\n

\u5f53\u793e\u00a0\u30d6\u30e9\u30b8\u30eb\u30bb\u30df\u30ca\u30fc\u7d39\u4ecb\u30da\u30fc\u30b8
\n\uff08\u30bb\u30df\u30ca\u30fc\u53d7\u8b1b\u306e\u304a\u7533\u3057\u8fbc\u307f\u306f\u4ee5\u4e0bURL\u3088\u308a\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002\uff09<\/p>\n

http:\/\/www.jin-zai.co.jp\/seminar\/su_seminar\/2014\/12\/20141218k.html<\/p>\n

\u4e3b\u306a\u30bb\u30df\u30ca\u30fc\u30a2\u30b8\u30a7\u30f3\u30c0\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n

\uff11\uff0e\u30d6\u30e9\u30b8\u30eb\u306e\u6295\u8cc7\u74b0\u5883
\n(1) \u30d6\u30e9\u30b8\u30eb\u306e\u57fa\u790e\u77e5\u8b58\u3068\u6700\u8fd1\u306e\u30c8\u30d4\u30c3\u30af\u30b9
\n\u30fb\u57fa\u790e\u77e5\u8b58\u3068\u7d4c\u6e08\u6982\u6cc1
\n\u30fb\u65e5\u7cfb\u4f01\u696d\u60c5\u5831\u3068\u4e8b\u696d\u30e2\u30c7\u30eb
\n\u30fb\u30d6\u30e9\u30b8\u30eb\u9032\u51fa\u306b\u304a\u3051\u308b\u6ce8\u610f\u4e8b\u9805
\n(2) \u30d6\u30e9\u30b8\u30eb\u306e\u65e5\u7cfb\u4f01\u696d\u60c5\u5831
\n\u30fb\u6295\u8cc7\u30e1\u30ea\u30c3\u30c8\u3068\u8ab2\u984c
\n(3) \u6295\u8cc7\u898f\u5236\u3068\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6
\n\u30fb\u7981\u6b62\u696d\u7a2e
\n\u30fb\u6295\u8cc7\u898f\u5236
\n\u30fb\u6295\u8cc7\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\uff08\u5730\u57df\u5225\u30fb\u7523\u696d\u5225\uff09
\n(4) \u6295\u8cc7\u898f\u5236\u3068\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6
\n\u30fb\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u4f1a\u793e\u8a2d\u7acb\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u4f8b
\n(5) \u9032\u51fa\u5f62\u614b\u3068\u4f1a\u793e\u8a2d\u7acb\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb
\n\u30fb\u6cd5\u4eba\u7ba1\u7406\u306b\u304a\u3051\u308b\u7559\u610f\u70b9
\n\u30fb\u63a1\u7528\u306b\u304a\u3051\u308b\u7559\u610f\u70b9
\n\u30fb\u5546\u7fd2\u6163\u306b\u304a\u3051\u308b\u7559\u610f\u70b9
\n\u30fb\u99d0\u5728\u54e1\u8d74\u4efb\u6642\u306b\u304a\u3051\u308b\u7559\u610f\u70b9
\n2\uff0e\u30d6\u30e9\u30b8\u30eb\u306b\u304a\u3051\u308b\u7a0e\u52d9\u5236\u5ea6
\n(1) \u30d6\u30e9\u30b8\u30eb\u9032\u51fa\u306b\u95a2\u308f\u308b\u7a0e\u52d9\u898f\u5b9a
\n\u30fb\u9032\u51fa\u306b\u304b\u304b\u308f\u308b\u4e3b\u306a\u7a0e\u52d9\u898f\u5b9a<\/p>\n

\u30fb\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u6982\u8981<\/p>\n

(2)\u30d6\u30e9\u30b8\u30eb\u306b\u304a\u3051\u308b\u4f1a\u8a08\u30fb\u7a0e\u52d9\u5236\u5ea6<\/p>\n

\u30fb\u79df\u7a0e\u6cd5\u306e\u4f53\u7cfb<\/p>\n

\u30fb\u500b\u4eba\u6240\u5f97\u7a0e\u30fb\u6cd5\u4eba\u6240\u5f97\u7a0e<\/p>\n

\u30fbISS\uff08\u30b5\u30fc\u30d3\u30b9\u7a0e\uff09
\n\u30fbIPI\uff08\u5de5\u696d\u88fd\u54c1\u7a0e\uff09
\n\u30fbICMS\uff08\u5546\u54c1\u6d41\u901a\u30b5\u30fc\u30d3\u30b9\u7a0e\uff09
\n\u30fbPIS\/COFINS\uff08\u793e\u4f1a\u7d71\u5408\u57fa\u91d1\uff0f\u793e\u4f1a\u8ca0\u62c5\u91d1\uff09<\/p>\n

\uff13\uff0e\u30d6\u30e9\u30b8\u30eb\u306e\u52b4\u50cd\u74b0\u5883
\n(1) \u52b4\u50cd\u74b0\u5883
\n\u30fb\u30d6\u30e9\u30b8\u30eb\u306e\u52b4\u50cd\u7d44\u5408
\n\u30fb\u30d6\u30e9\u30b8\u30eb\u306e\u8cc3\u91d1\uff08\u7523\u696d\u5225\u8cc3\u91d1\u30fb\u6700\u4f4e\u8cc3\u91d1\uff09
\n(2)\u52b4\u50cd\u6cd5
\n\u30fb\u30d6\u30e9\u30b8\u30eb\u3068\u65e5\u672c\u306e\u52b4\u50cd\u57fa\u6e96\u306e\u6bd4\u8f03<\/p>\n

\u30fb\u30d6\u30e9\u30b8\u30eb\u7279\u6709\u306e\u7d66\u4e0e\u624b\u5f53
\n\u30fb\u30ed\u30fc\u30ab\u30eb\u4eba\u6750\u63a1\u7528\u306b\u304a\u3051\u308b\u6ce8\u610f\u70b9
\n(3) \u793e\u4f1a\u4fdd\u969c\u5236\u5ea6<\/p>\n

\u4ee5\u4e0b\u3001\u8b1b\u5e2b\u7d39\u4ecb\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

Tokyo Consulting Firm Limitada Brasil\uff08GGI \u30e1\u30f3\u30d0\u30fc\uff09
\nDirector
\n\u91d1\u5185\u3000\u967d(\u304b\u306a\u3046\u3061\u3088\u3046)<\/p>\n

\u7686\u69d8\u306e\u30bb\u30df\u30ca\u30fc\u53c2\u52a0\u3092\u5fc3\u3088\u308a\u304a\u5f85\u3061\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

\n

\uff1c\u65b0\u30b5\u30fc\u30d3\u30b9\u767b\u5834\uff1e<\/strong><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/span><\/p>\n

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