<br />
<b>Warning</b>:  Undefined array key "global_protection_id" in <b>/home/netst/kuno-cpa.co.jp/public_html/cambodia_blog/wp-content/plugins/content-protector/inc/class-ps-rest-handler.php</b> on line <b>51</b><br />
{"id":1019,"date":"2018-10-16T10:00:00","date_gmt":"2018-10-16T10:00:00","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%e4%bb%98%e5%8a%a0%e4%be%a1%e5%80%a4%e7%a8%8e\/"},"modified":"2021-09-08T04:28:08","modified_gmt":"2021-09-08T04:28:08","slug":"cambodia-tax-vat","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/cambodia-tax-vat\/","title":{"rendered":"\u30ab\u30f3\u30dc\u30b8\u30a2\u7a0e\u52d9\uff1a\u4ed8\u52a0\u4fa1\u5024\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\u4ed8\u52a0\u4fa1\u5024\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\">\n<p align=\"left\">\u4eca\u56de\u306f\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08Value Added Tax\uff1aVAT\uff09\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p align=\"left\">\n<p>VAT\u306f\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u3068\u540c\u69d8\u306e\u9593\u63a5\u7a0e\u5236\u5ea6\u306b\u306a\u308a\u307e\u3059\u3002\u30ab\u30f3\u30dc\u30b8\u30a2\u3067VAT\u4e8b\u696d\u8005\u3068\u3057\u3066\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u7d0d\u7a0e\u8005\u306f\u3001\u58f2\u4e0a\u306b\u5bfe\u3059\u308b\u58f2\u4e0aVAT\uff08Output Tax\uff09\u306f\u9867\u5ba2\u3078\u306e\u8acb\u6c42\u91d1\u984d\u306bVAT\u3092\u52a0\u7b97\u3057\u3066\u53d7\u3051\u53d6\u308a\u3001\u4ed5\u5165\u306b\u5bfe\u3059\u308b\u4ed5\u5165VAT\uff08Input Tax\uff09\u306f\u3001\u4ed5\u5165\u696d\u8005\u3084\u7d0d\u5165\u696d\u8005\u304b\u3089\u8cfc\u5165\u3092\u3059\u308b\u3068\u304d\u306bVAT\u3092\u52a0\u7b97\u3057\u3066\u696d\u8005\u3078\u652f\u6255\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>VAT\u304c\u9069\u7528\u3055\u308c\u308b\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>\u30fb\u30ab\u30f3\u30dc\u30b8\u30a2\u56fd\u5185\u3067\u306e\u7d0d\u7a0e\u8005\u306b\u3088\u308b\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b<\/p>\n<p>\u30fb\u7d0d\u7a0e\u8005\u306b\u3088\u308b\u81ea\u793e\u88fd\u54c1\u306e\u6d88\u8cbb<\/p>\n<p>\u30fb\u7d0d\u7a0e\u8005\u306b\u3088\u308a\u901a\u5e38\u63d0\u4f9b\u3055\u308c\u308b\u4fa1\u683c\u3088\u308a\u5b89\u4fa1\u53c8\u306f\u7121\u6599\u3067\u63d0\u4f9b\u3055\u308c\u308b\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9<\/p>\n<p>\u30fb\u30ab\u30f3\u30dc\u30b8\u30a2\u56fd\u5185\u3078\u8f38\u5165\u3055\u308c\u308b\u5546\u54c1<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u3001VAT\u304c\u8ce6\u8ab2\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u30fb\u516c\u5171\u90f5\u4fbf\u30b5\u30fc\u30d3\u30b9<\/p>\n<p>\u30fb\u75c5\u9662\u7b49\u306b\u304a\u3051\u308b\u533b\u7642\u30b5\u30fc\u30d3\u30b9\u53ca\u3073\u6cbb\u7642\u306b\u95a2\u9023\u3057\u305f\u533b\u85ac\u54c1\u306e\u8ca9\u58f2<\/p>\n<p>\u30fb\u516c\u55b6\u306e\u516c\u5171\u4ea4\u901a\u30b5\u30fc\u30d3\u30b9<\/p>\n<p>\u30fb\u4fdd\u967a\u30b5\u30fc\u30d3\u30b9<\/p>\n<p>\u30fb\u4e3b\u8981\u91d1\u878d\u30b5\u30fc\u30d3\u30b9<\/p>\n<p>\u30fb\u6559\u80b2\u30b5\u30fc\u30d3\u30b9<\/p>\n<p>\u30fb\u96fb\u529b\u53ca\u3073\u6c34\u9053\u30b5\u30fc\u30d3\u30b9<\/p>\n<p>\u30fb\u672a\u52a0\u5de5\u8fb2\u7523\u7269<\/p>\n<p>\u30fb\u3054\u307f\u53ce\u96c6\u4e8b\u696d<\/p>\n<p>\u30fb\u95a2\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u500b\u4eba\u4f7f\u7528\u306e\u8f38\u5165<\/p>\n<p>\u30fb\u975e\u55b6\u5229\u4e8b\u696d<\/p>\n<p>&nbsp;<\/p>\n<p>VAT\u306e\u7a0e\u7387\u306f\u901a\u5e3810\uff05\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u3059\u3079\u3066\u306e\u53d6\u5f15\u306b\u5bfe\u3057\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u304c\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u304b\u3089\u8f38\u51fa\u3055\u308c\u308b\u5546\u54c1\u306b\u306f0\uff05\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002VAT\u306e\u8ab2\u7a0e\u57fa\u6e96\u984d\u306f\u3001\u901a\u5e38\u7d0d\u7a0e\u8005\u304c\u9867\u5ba2\u3078\u8acb\u6c42\u3059\u308b\u984d\u306b\u306a\u308a\u307e\u3059\u3002\u6a19\u6e96\u4fa1\u683c\u3088\u308a\u5b89\u4fa1\u53c8\u306f\u7121\u6599\u3067\u63d0\u4f9b\u3055\u308c\u308b\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u5834\u5408\u306f\u3001\u516c\u6b63\u4fa1\u5024\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u8ab2\u7a0e\u57fa\u6e96\u984d\u3092\u6c7a\u5b9a\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u308a\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u53c2\u8003\u306b\u8ab2\u7a0e\u57fa\u6e96\u984d\u304c\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002\u8f38\u5165\u54c1\u306e\u8ab2\u7a0e\u57fa\u6e96\u984d\u306e\u8a08\u7b97\u306f\u3001CIF\u4fa1\u683c\uff0b\u95a2\u7a0e\uff0b\u7279\u5b9a\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u7a0e\uff08\u9069\u7528\u3055\u308c\u308b\u5834\u5408\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>VAT\u4e8b\u696d\u8005\u306f\u3001\u58f2\u4e0aVAT\uff08Output Tax\uff09\u304b\u3089\u4ed5\u5165\u696d\u8005\u3078\u306e\u4ed5\u5165VAT\uff08Input Tax\uff09\u3092\u5dee\u3057\u5f15\u3044\u305f\u6b8b\u984d\u3092\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u7533\u544a\u30fb\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4e8b\u696d\u8005\u306e\u4ed5\u5165VAT\uff08Input Tax\uff09\u304c\u58f2\u4e0aVAT\uff08Output Tax\uff09\u3092\u9023\u7d9a\u3059\u308b3\u30ab\u6708\u9593\u8d85\u904e\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u306bVAT\u9084\u4ed8\u3092\u7533\u8acb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u9031\u306f\u4ee5\u4e0a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30ab\u30f3\u30dc\u30b8\u30a2\u62e0\u70b9<\/p>\n<p>\u897f\u5c71\u3000\u7fd4\u592a\u90ce<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/blogimg.goo.ne.jp\/thumbnail\/2b\/9b\/1488e2f3f1433ef6f3593b287bc20478_s.jpg\" alt=\"\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/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\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., Ltd.\uff09\u306f\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/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\u4ed8\u52a0\u4fa1\u5024\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 [&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":[26,23,19],"tags":[],"_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/1019"}],"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=1019"}],"version-history":[{"count":3,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/1019\/revisions"}],"predecessor-version":[{"id":2245,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/1019\/revisions\/2245"}],"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=1019"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/categories?post=1019"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/tags?post=1019"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}