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{"id":1011,"date":"2018-09-11T14:44:14","date_gmt":"2018-09-11T14:44:14","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/cambodia_blog\/%e3%82%ab%e3%83%b3%e3%83%9c%e3%82%b8%e3%82%a2%e7%a8%8e%e5%8b%99%ef%bc%9a%e7%b5%a6%e4%b8%8e%e7%a8%8e\/"},"modified":"2021-09-08T04:35:37","modified_gmt":"2021-09-08T04:35:37","slug":"cambodia-tax-payroll-taxes1","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/cambodia-tax-payroll-taxes1\/","title":{"rendered":"\u30ab\u30f3\u30dc\u30b8\u30a2\u7a0e\u52d9\uff1a\u7d66\u4e0e\u7a0e"},"content":{"rendered":"<p>\u7686\u69d8\u3053\u3093\u306b\u3061\u306f\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u99d0\u5728\u54e1\u306e\u897f\u5c71\u3067\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u300c\u30ab\u30f3\u30dc\u30b8\u30a2\u7a0e\u52d9\uff1a\u7d66\u4e0e\u7a0e\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p align=\"left\">\u30ab\u30f3\u30dc\u30b8\u30a2\u3067\u306e\u7a0e\u52d9\u306b\u3064\u3044\u3066\u3001\u7d66\u4e0e\u7a0e\uff08Tax on Salary\uff09\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff08Withholding Tax\uff09\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08Value Added Tax\uff09\u3001\u524d\u6255\u6cd5\u4eba\u7a0e\uff08Prepayment of Tax on Profit\uff09\u306a\u3069\u3001\u6708\u6b21\u7533\u544a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e3b\u306a\u7a0e\u91d1\u3092\u305d\u308c\u305e\u308c\u306e\u6982\u8981\u3092\u7d39\u4ecb\u3057\u3066\u304d\u307e\u3059\u3002<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">\u521d\u3081\u306b\u3001\u7d66\u4e0e\u7a0e\uff08Tax on Salary\uff1aToS\uff09\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">\u3092\u30ab\u30f3\u30dc\u30b8\u30a2\u3067\u7d66\u4e0e\u7a0e\u3092\u8003\u3048\u308b\u306b\u3042\u305f\u3063\u3066\u8003\u616e\u3059\u3079\u304d\u4e8b\u9805\u306f\u3001\u300c\u5c45\u4f4f\u6027\u300d\u3068\u300c\u6240\u5f97\u6e90\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">\u30ab\u30f3\u30dc\u30b8\u30a2\u5c45\u4f4f\u8005\u306e\u5834\u5408\u306f\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u56fd\u5185\u5916\u3067\u767a\u751f\u3057\u305f\u6240\u5f97\u5168\u3066\u304c\u7d66\u4e0e\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u975e\u5c45\u4f4f\u8005\u306f\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u6e90\u6cc9\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u306e\u307f\u7d66\u4e0e\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">\u5c45\u4f4f\u8005\u3001\u975e\u5c45\u4f4f\u8005\u306e\u533a\u5225\u306f\u3001\u4ee5\u4e0b\u306e\u57fa\u6e96\u3067\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">1\uff0e\u30ab\u30f3\u30dc\u30b8\u30a2\u306b\u4f4f\u6240\u304c\u3042\u308b\u5834\u5408\uff08\u30ab\u30f3\u30dc\u30b8\u30a2\u306b\u304a\u3044\u3066\u4e00\u8ed2\u5bb6\u3001\u30a2\u30d1\u30fc\u30c8\u306a\u3069\u306e\u5c45\u4f4f\u5730\u3092\u6240\u6709\u3001\u8cc3\u501f\u3001\u53c8\u306f\u4f7f\u7528\u3067\u304d\u308b\u72b6\u614b\u3067\u6240\u6709\u3057\u3066\u3044\u308b\uff09<\/p>\n<p align=\"left\">2\uff0e\u30ab\u30f3\u30dc\u30b8\u30a2\u306b\u4e3b\u8981\u5c45\u4f4f\u5730\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408\uff08\u5bb6\u65cf\u306e\u5c45\u4f4f\u3001\u9280\u884c\u53e3\u5ea7\u6240\u6709\u3001\u793e\u4f1a\u6d3b\u52d5\u306e\u6709\u7121\u306a\u3069\u3092\u884c\u3046\u7d4c\u6e08\u62e0\u70b9\u306e\u6709\u7121\u3067\u5224\u65ad\uff09<\/p>\n<p align=\"left\">3\uff0e\u8ab2\u7a0e\u5e74\u5ea6\u4e2d\u306e12\u30f6\u6708\u306e\u3046\u3061\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u6ede\u5728\u65e5\u6570\u304c182\u65e5\u4ee5\u4e0a\u306b\u9054\u3059\u308b\u5834\u5408\uff08\u6ede\u5728\u65e5\u6570\u306f\u9023\u7d9a\u3067\u3042\u308b\u5fc5\u8981\u306f\u306a\u304f\u7d2f\u7a4d\u3067\u6570\u3048\u3089\u308c\u30011\u65e5\u306b\u6e80\u305f\u306a\u3044\u6ede\u5728\u306e\u5834\u5408\u306f1\u65e5\u3068\u3057\u3066\u6570\u3048\u3089\u308c\u308b\uff09<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">\u4e0a\u8a18\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u975e\u5c45\u4f4f\u8005\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">\u5c45\u4f4f\u8005\u306e\u5834\u5408\u3001\u7d66\u4e0e\u7a0e\u3068\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e\u306f\u3001\u5c31\u696d\u6d3b\u52d5\u304b\u3089\u5f97\u305f\u6240\u5f97\u5168\u3066\u306b\u306a\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3082\u306e\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p align=\"left\">1. \u7d66\u6599<\/p>\n<p align=\"left\">2. \u8cde\u4e0e<\/p>\n<p align=\"left\">3. \u6642\u9593\u5916\u52e4\u52d9\u624b\u5f53<\/p>\n<p align=\"left\">4. \u305d\u306e\u4ed6\u8af8\u624b\u5f53<\/p>\n<p align=\"left\">5. \u88dc\u511f\u91d1<\/p>\n<p align=\"left\">6. \u96c7\u7528\u8005\u304c\u63d0\u4f9b\u3057\u305f\u8cb8\u4ed8\u91d1\u304a\u3088\u3073\u524d\u6255\u91d1\u306a\u3069<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">\u7d66\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3055\u308c\u306a\u3044\u3082\u306e\u306b\u306f\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p align=\"left\">1. \u5f93\u696d\u54e1\u304c\u793e\u7528\u3067\u652f\u6255\u3063\u305f\u524d\u6255\u306e\u7d4c\u8cbb\uff08\u5e38\u8b58\u306e\u7bc4\u56f2\u5185\u3067\u3001\u9818\u53ce\u66f8\u304c\u3042\u308b\u3082\u306e\uff09<\/p>\n<p align=\"left\">2. \u9000\u8077\u624b\u5f53<\/p>\n<p align=\"left\">3. \u5236\u670d\u3084\u3001\u793e\u7528\u54c1<\/p>\n<p align=\"left\">4. \u5b9a\u984d\u306e\u51fa\u5f35\u624b\u5f53<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">\u307e\u305f\u3001\u6276\u990a\u5bb6\u65cf\u63a7\u9664\u3068\u3057\u3066\u3001\u5c02\u696d\u4e3b\u5a66\u53c8\u306f\u4e3b\u592b\u3068\u306a\u3063\u3066\u3044\u308b\u914d\u5076\u8005\u304c\u3044\u308b\u5834\u5408\u3001\u53ca\u3073\u6276\u990a\u5bb6\u65cf1\u4eba\u5f53\u305f\u308a15\u4e07\u30ea\u30a8\u30eb\u306e\u6240\u5f97\u63a7\u9664\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">\u7d66\u4e0e\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u8868\u306e\u901a\u308a\u306b\u306a\u308a\u307e\u3059\u3002\uff081\u30c9\u30eb = 4,000\u30ea\u30a8\u30eb\uff09<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"189\">\n<p align=\"left\">\u7d66\u4e0e\u984d\uff08\u30ea\u30a8\u30eb\uff09<\/p>\n<\/td>\n<td valign=\"top\" width=\"132\">\n<p align=\"left\">\u7d66\u4e0e\u984d\uff08\u30c9\u30eb\uff09<\/p>\n<\/td>\n<td valign=\"top\" width=\"104\">\n<p align=\"left\">\u7a0e\u7387<\/p>\n<\/td>\n<td valign=\"top\" width=\"142\">\n<p align=\"left\">\u63a7\u9664\u984d\uff08\u30ea\u30a8\u30eb\uff09<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"189\">\n<p align=\"left\">0 \uff5e 1,200,000<\/p>\n<\/td>\n<td valign=\"top\" width=\"132\">\n<p align=\"left\">0 \uff5e 300<\/p>\n<\/td>\n<td valign=\"top\" width=\"104\">\n<p align=\"left\">0%<\/p>\n<\/td>\n<td valign=\"top\" width=\"142\">\n<p align=\"left\">0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"189\">\n<p align=\"left\">1,200,001 \uff5e 2,000,000<\/p>\n<\/td>\n<td valign=\"top\" width=\"132\">\n<p align=\"left\">300 \uff5e 500<\/p>\n<\/td>\n<td valign=\"top\" width=\"104\">\n<p align=\"left\">5%<\/p>\n<\/td>\n<td valign=\"top\" width=\"142\">\n<p align=\"left\">60,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"189\">\n<p align=\"left\">2,000,001 \uff5e 8,500,000<\/p>\n<\/td>\n<td valign=\"top\" width=\"132\">\n<p align=\"left\">500 \uff5e 2,125<\/p>\n<\/td>\n<td valign=\"top\" width=\"104\">\n<p align=\"left\">10%<\/p>\n<\/td>\n<td valign=\"top\" width=\"142\">\n<p align=\"left\">160,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"189\">\n<p align=\"left\">8,500,001 \uff5e 12,500,000<\/p>\n<\/td>\n<td valign=\"top\" width=\"132\">\n<p align=\"left\">2,125 \uff5e 3,125<\/p>\n<\/td>\n<td valign=\"top\" width=\"104\">\n<p align=\"left\">15%<\/p>\n<\/td>\n<td valign=\"top\" width=\"142\">\n<p align=\"left\">585,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"189\">\n<p align=\"left\">12,500,001 \uff5e<\/p>\n<\/td>\n<td valign=\"top\" width=\"132\">\n<p align=\"left\">3,125 \uff5e<\/p>\n<\/td>\n<td valign=\"top\" width=\"104\">\n<p align=\"left\">20%<\/p>\n<\/td>\n<td valign=\"top\" width=\"142\">\n<p align=\"left\">1,210,000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">\u4f8b\u3048\u3070\u6708\u984d\u7d66\u4e0e\u304c1,500\u30c9\u30eb\u3001\u50cd\u3044\u3066\u3044\u308b\u914d\u5076\u8005\u53ca\u307312\u6b73\u306e\u5b50\u3069\u3082\u304c\u3044\u308b\u5834\u5408\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p align=\"left\">1,500\u30c9\u30eb X 4,000\u30ea\u30a8\u30eb = 6,000,000\u30ea\u30a8\u30eb<\/p>\n<p align=\"left\">\u50cd\u3044\u3066\u3044\u308b\u914d\u5076\u8005\u306f\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u305b\u3093\u304c\u300112\u6b73\u306e\u5b50\u3069\u3082\u306f\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u7d66\u4e0e\u8ab2\u7a0e\u5bfe\u8c61\u984d\u304b\u3089\u63a7\u9664\u3057\u307e\u3059\u3002<\/p>\n<p align=\"left\">6,000,000\u30ea\u30a8\u30eb &#8211; 150,000\u30ea\u30a8\u30eb = 5,850,000\u30ea\u30a8\u30eb<\/p>\n<p align=\"left\">\u3068\u306a\u308b\u306e\u3067\u3001\u4e0a\u306e\u8868\u304b\u3089\u7a0e\u7387\u306f10\uff05\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p align=\"left\">5,850,000\u30ea\u30a8\u30eb\u3000X 10\uff05 = 585,000\u30ea\u30a8\u30eb<\/p>\n<p align=\"left\">\u3053\u306e\u984d\u304b\u3089\u63a7\u9664\u984d\u3092\u5f15\u3044\u305f\u91d1\u984d\u304c\u3001\u7d66\u4e0e\u7a0e\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p align=\"left\">585,000\u30ea\u30a8\u30eb &#8211; 160,000\u30ea\u30a8\u30eb = 425,000\u30ea\u30a8\u30eb<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">\u4ee5\u4e0a\u304c\u3001\u7d66\u4e0e\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">\u6b21\u9031\u306f\u3001\u7d66\u4e0e\u4ee5\u5916\u306e\u4f9b\u4e0e\u54c1\uff08\u30d5\u30ea\u30f3\u30b8\u30d9\u30cd\u30d5\u30a3\u30c3\u30c8\uff09\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p>\u4eca\u9031\u306f\u4ee5\u4e0a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u897f\u5c71\u3000\u7fd4\u592a\u90ce<\/p>\n<p align=\"left\"><img decoding=\"async\" src=\"https:\/\/blogimg.goo.ne.jp\/thumbnail\/2b\/9b\/1488e2f3f1433ef6f3593b287bc20478_s.jpg\" alt=\"\" \/><\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p>  <\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u69d8\u3053\u3093\u306b\u3061\u306f\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u99d0\u5728\u54e1\u306e\u897f\u5c71\u3067\u3059\u3002 \u4eca\u56de\u306f\u300c\u30ab\u30f3\u30dc\u30b8\u30a2\u7a0e\u52d9\uff1a\u7d66\u4e0e\u7a0e\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u307e\u3059\u3002 &nbsp; \u30ab\u30f3\u30dc\u30b8\u30a2\u3067\u306e\u7a0e\u52d9\u306b\u3064\u3044\u3066\u3001\u7d66\u4e0e\u7a0e\uff08Tax on Salary\uff09\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff08Withholding T [&hellip;]","protected":false},"author":1,"featured_media":1724,"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":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[23,19],"tags":[],"_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/1011"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/comments?post=1011"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/1011\/revisions"}],"predecessor-version":[{"id":2254,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/1011\/revisions\/2254"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/media\/1724"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/media?parent=1011"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/categories?post=1011"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/tags?post=1011"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}