\u7686\u69d8\u3053\u3093\u306b\u3061\u306f\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u99d0\u5728\u54e1\u306e\u897f\u5c71\u3067\u3059\u3002<\/p>\n

\u4eca\u56de\u306f\u300c\u30ab\u30f3\u30dc\u30b8\u30a2\u7a0e\u52d9\uff1a\u524d\u6255\u6cd5\u4eba\u7a0e\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\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>\n

\u4eca\u56de\u306f\u3001\u524d\u6255\u6cd5\u4eba\u7a0e\uff08Prepayment of Tax on Profit\uff09\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4e8b\u696d\u6240\u5f97\u7a0e\u306f\u3001Profit Tax\u3068Minimum Tax\u306e2\u3064\u306b\u5206\u985e\u3055\u308c\u3066\u304a\u308a\u3001\u6bce\u5e74\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b 20\uff05\u307e\u305f\u306f\u58f2\u4e0a\u9ad8\u306e1\uff05\u306e\u3044\u305a\u308c\u304b\u9ad8\u3044\u307b\u3046\u3092\u4e8b\u696d\u6240\u5f97\u7a0e\u3068\u3057\u3066\u6271\u3046\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6bce\u6708\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u3068\u5e74\u306b1\u5ea6\u306e\u3082\u306e\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u524d\u6255\u6cd5\u4eba\u7a0e\u3068\u306f\u3001VAT\u3092\u9664\u3044\u305f\u3059\u3079\u3066\u306e\u7a0e\u91d1\u3092\u542b\u3080\u58f2\u4e0a\u9ad8\u306e1\uff05\u3092\u6bce\u6708\u7533\u544a\u7d0d\u4ed8\u3059\u308b\u5236\u5ea6\u3092\u3044\u3044\u307e\u3059\u3002\u524d\u6255\u6cd5\u4eba\u7a0e\u306f\u5e74\u5ea6\u672b\u306b\u7533\u544a\u3059\u308b\u6cd5\u4eba\u7a0e\uff08Tax on Income\uff09\u306e\u7b97\u51fa\u984d\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u58f2\u4e0a\u9ad8\u306e1\uff05\u304c\u57fa\u6e96\u3068\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u5229\u76ca\u304c\u51fa\u3066\u3044\u306a\u3044\u8d64\u5b57\u4f01\u696d\u306b\u5bfe\u3057\u3066\u3082\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u6cd5\u4eba\u7a0e\u306e\u652f\u6255\u3044\u3092\u5e741\u5ea6\u3068\u3059\u308b\u3053\u3068\u3067\u672a\u5fb4\u53ce\u3068\u306a\u308b\u3053\u3068\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306b\u8a2d\u3051\u3089\u308c\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u6bce\u6708\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u305f\u3081\u3001\u7279\u306b\u5229\u76ca\u7387\u306e\u4f4e\u3044\u5c0f\u58f2\u696d\u8005\u3084\u7e2b\u88fd\u696d\u306e\u4f01\u696d\u306b\u3068\u3063\u3066\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u8caf\u307e\u3089\u306a\u3044\u3068\u3044\u3063\u305f\u8ca0\u62c5\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u6cd5\u4eba\u7a0e\u514d\u9664\u3092\u53d7\u3051\u3066\u3044\u308bQIP\u4e8b\u696d\u8005\u306e\u5834\u5408\u306f\u3001\u524d\u6255\u6cd5\u4eba\u7a0e\u306e\u514d\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u6bce\u6708\u306e\u7533\u544a\u7fa9\u52d9\u306f\u514d\u9664\u3055\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u300c\u30bc\u30ed\u7533\u544a\u300d\uff08Nil Monthly Return\uff09\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u307e\u305f\u3001\u524d\u6255\u6cd5\u4eba\u7a0e\u306f\u3088\u304f\u30df\u30cb\u30de\u30e0\u7a0e\uff08Minimum Tax\uff09\u3068\u6df7\u540c\u3055\u308c\u307e\u3059\u304c\u3001\u30df\u30cb\u30de\u30e0\u7a0e\u3068\u306f\u3001VAT\u3092\u9664\u304f\u3059\u3079\u3066\u306e\u7a0e\u91d1\u3092\u542b\u3080\u5e74\u9593\u7dcf\u58f2\u4e0a\u9ad8\u306e 1\uff05\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u7d0d\u4ed8\u3059\u308b\u7a0e\u5236\u306e\u3053\u3068\u3067\u3059\u3002\u6cd5\u4eba\u7a0e\u3068\u306f\u5225\u306b\u3001\u5229\u76ca\u307e\u305f\u306f\u640d\u5931\u306b\u95a2\u4fc2\u306a\u304f\u3001\u6700\u4f4e\u9650\u306e\u7a0e\u8ca0\u62c5\u3092\u7fa9\u52d9\u3065\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u524d\u6255\u6cd5\u4eba\u7a0e\u306f\u6bce\u6708\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u3067\u3001\u30df\u30cb\u30de\u30e0\u7a0e\u306f\u5e74\u6b21\u7a0e\u52d9\u7533\u544a\u6642\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u6bce\u6708\u306e\u58f2\u4e0a\u9ad8\u306e1\uff05\u3067\u3042\u308b\u524d\u6255\u6cd5\u4eba\u7a0e\u3068\u3001\u5e74\u9593\u7dcf\u58f2\u308a\u4e0a\u3052\u306e1\uff05\u3067\u3042\u308b\u30df\u30cb\u30de\u30e0\u7a0e\u304c\u540c\u984d\u3068\u306a\u308b\u305f\u3081\u3001\u6df7\u540c\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u304c\u3001\u53b3\u5bc6\u306b\u306f\u7570\u306a\u308b\u7a0e\u5236\u5ea6\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u524d\u6255\u6cd5\u4eba\u7a0e\u306e\u7d0d\u4ed8\u984d\u306f\u3001\u5e74\u9593\u306e\u6cd5\u4eba\u7a0e\u984d\u53c8\u306f\u30df\u30cb\u30de\u30e0\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u305f\u3081\u3001\u5e74\u9593\u6cd5\u4eba\u7a0e\u984d\u304c\u30df\u30cb\u30de\u30e0\u7a0e\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u524d\u6255\u6cd5\u4eba\u7a0e\u3068\u306e\u5dee\u984d\u3092\u7d0d\u4ed8\u3057\u3001\u30df\u30cb\u30de\u30e0\u7a0e\u984d\u304c\u5e74\u9593\u6cd5\u4eba\u7a0e\u984d\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u524d\u6255\u6cd5\u4eba\u7a0e\u984d\u3068\u30df\u30cb\u30de\u30e0\u7a0e\u984d\u304c\u4e00\u81f4\u3059\u308b\u305f\u3081\u3001\u5e74\u6b21\u7533\u544a\u6642\u70b9\u3067\u306e\u7d0d\u4ed8\u984d\u306f\u5b9f\u8cea\u30bc\u30ed\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u4eca\u9031\u306f\u4ee5\u4e0a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n

\u30ab\u30f3\u30dc\u30b8\u30a2\u62e0\u70b9<\/p>\n

\u897f\u5c71\u3000\u7fd4\u592a\u90ce<\/p>\n

<\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

<\/p>\n

 <\/p>\n

\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\u524d\u6255\u6cd5\u4eba\u7a0e\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u307e\u3059\u3002   \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 […]","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\/1021"}],"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=1021"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/1021\/revisions"}],"predecessor-version":[{"id":2243,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/1021\/revisions\/2243"}],"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=1021"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/categories?post=1021"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/tags?post=1021"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}