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{"id":1633,"date":"2019-04-09T08:11:13","date_gmt":"2019-04-09T08:11:13","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/cambodia_blog\/?p=1633"},"modified":"2021-09-07T11:24:32","modified_gmt":"2021-09-07T11:24:32","slug":"cambodia-tax-for-personal-income","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/cambodia-tax-for-personal-income\/","title":{"rendered":"\u3010\u30ab\u30f3\u30dc\u30b8\u30a2\u500b\u4eba\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u65b9\u6cd5\u3068\u306f\u3011"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>\u7686\u3055\u307e\u304a\u75b2\u308c\u69d8\u3067\u3059\u3002<br \/>\n\u30ab\u30f3\u30dc\u30b8\u30a2\u99d0\u5728\u54e1\u306e\u5ddd\u539f\u3067\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u300c\u30ab\u30f3\u30dc\u30b8\u30a2\u306e\u500b\u4eba\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u52d9\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3088\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30ab\u30f3\u30dc\u30b8\u30a2\u306e\u500b\u4eba\u306b\u5bfe\u3059\u308b\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u3068\u7570\u306a\u308a\u3001\u300c\u7d66\u4e0e\u7a0e(Tax on Salary\uff09\u300d\u3068\u300c\u5229\u6f64\u7a0e(Tax on Income\uff09\u300d\u3068\u3044\u30462\u7a2e\u985e\u306e\u7a0e\u91d1\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n<p>\u500b\u4eba\u6240\u5f97\u306e\u3046\u3061\u3001\u7d66\u4e0e\u6240\u5f97\u3092\u306e\u307f\u306b\u5bfe\u3057\u3066\u306f\u300c\u7d66\u4e0e\u7a0e\u300d\u304c\u8ab2\u7a0e\u3055\u308c\u3001\u4e8b\u696d\u6240\u5f97\u30fb\u4e0d\u52d5\u7523\u6240\u5f97\u30fb\u305d\u306e\u4ed6\u306e\u6240\u5f97\u306a\u3069\u306b\u5bfe\u3057\u3066\u306f\u300c\u5229\u6f64\u7a0e\u300d\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u500b\u4eba\u6240\u5f97\u306e\u7a0e\u7387\u306f\u3001\u5b9f\u306f\u3001\u500b\u4eba\u306e\u5c45\u4f4f\u5730\u304c\u30ab\u30f3\u30dc\u30b8\u30a2\u306b\u3042\u308b\u304b\u3001\u65e5\u672c\u3092\u542b\u3080\u6d77\u5916\u306b\u3042\u308b\u304b\u306b\u3088\u308a\u3001\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5c45\u4f4f\u8005\u304b\u975e\u5c45\u4f4f\u8005\u304b\u306b\u3088\u3063\u3066\u8ab2\u7a0e\u95a2\u4fc2\u304c\u5927\u304d\u304f\u7570\u306a\u308b\u305f\u3081\u3001\u533a\u5206\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30ab\u30f3\u30dc\u30b8\u30a2\u306b\u304a\u3051\u308b\u300c\u5c45\u4f4f\u8005\u300d\u3067\u3042\u308b\u3053\u3068\u306e\u5224\u65ad\u306f\u4ee5\u4e0b\u306e\u8981\u4ef6\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u30ab\u30f3\u30dc\u30b8\u30a2\u306b\u4f4f\u6240\u304c\u3042\u308b\u5834\u5408\uff08\u672c\u4eba\u306e\u540d\u7fa9\u3067\u501f\u308a\u3066\u3044\u308b\u30a2\u30d1\u30fc\u30c8\u3082\u542b\u3080\uff09\u3002<\/li>\n<li>\u30ab\u30f3\u30dc\u30b8\u30a2\u306b\u3066\u3001\u4e3b\u305f\u308b\u7d4c\u6e08\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3002<\/li>\n<li>\u5f53\u8a72\u8ab2\u7a0e\u5e74\u5ea6\u672b\u307e\u3067\u306e12\u30f6\u6708\u306e\u9593\u306b182\u65e5\u4ee5\u4e0a\u6ede\u5728\u3059\u308b\u5834\u5408\u3002<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p>\u4e0a\u8a18\u306e\u3044\u305a\u308c\u304b\u306b\u5f53\u3066\u306f\u307e\u3063\u3066\u3044\u308c\u3070\u3001\u5c45\u4f4f\u8005\u3067\u3042\u308b\u3068\u5224\u65ad\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u56fd\u5185\u5916\u304b\u3089\u7372\u5f97\u3059\u308b\u3059\u3079\u3066\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u7a0e\u6cd5\u306b\u3088\u308a\u3001\u7a0e\u984d\u8a08\u7b97\u53ca\u3073\u7d0d\u4ed8\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7a0e\u7387\u306f\u6240\u5f97\u306b\u5fdc\u3058\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002\uff08\u4ee5\u4e0b\u56f3\u8868\u53c2\u7167\uff09<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u203b<strong>2019\u5e744\u6708\u73fe\u5728<\/strong><\/p>\n<table style=\"height: 275px;\" width=\"464\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\u6708\u9593\u7d66\u4e0e\u6240\u5f97\u984d\uff08\u30ea\u30a8\u30eb\uff09<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u7a0e\u7387<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>0 ~ 120,000<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>0%<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>120,001 ~ 2,000,000<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>5%<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>2,000,001 ~ 8,500,000<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>10%<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>8,500,001 ~ 12,500,000<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>15%<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>12,500,001 ~<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>20%<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>\u305d\u308c\u306b\u5bfe\u3057\u3001\u4e0a\u8a18\u306e\u3044\u305a\u308c\u306b\u3082\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u5834\u5408\u3001\u975e\u5c45\u4f4f\u8005\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u306e\u3067\u3001\u7d66\u4e0e\u7a0e\u306e\u652f\u6255\u3044\u306b\u304a\u3044\u3066\u306f\u5c45\u4f4f\u8005\u3068\u306f\u7570\u306a\u3063\u305f\u53d6\u308a\u6271\u3044\u304c\u5fc5\u8981\u3068\u306a\u308a\u3001\u4e00\u5f8b20%\u306e\u7d66\u4e0e\u8ab2\u7a0e\u304c\u306a\u3055\u308c\u307e\u3059\u3002\u7d66\u4e0e\u7a0e\u306e\u5bfe\u8c61\u306f\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u56fd\u5185\u3067\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u306e\u307f\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u7a0e\u6cd5\u306b\u3088\u308a\u3001\u7a0e\u984d\u8a08\u7b97\u53ca\u3073\u7d0d\u4ed8\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u56de\u306f\u4ee5\u4e0a\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u6700\u5f8c\u307e\u3067\u8aad\u3093\u3067\u3044\u305f\u3060\u304d\u3001\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<br \/>\n\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u304a\u56f0\u308a\u3054\u3068\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u5f0a\u793e\u307e\u3067\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/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<br \/>\n\u5ddd\u539f\u552f<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1635\" src=\"http:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-content\/uploads\/2019\/04\/kawahara-e1555921214645.jpg\" alt=\"\" width=\"83\" height=\"86\" \/><\/p>\n<p>\u3010WIKI-INVESTMENT\u306e\u3054\u7d39\u4ecb\u3011<\/p>\n<p>\u5f85\u671b\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\u3092\u5b9f\u73fe\uff01\uff01\u300eWIKI-INVESTMENT\u300f\u30aa\u30fc\u30d7\u30f3<\/p>\n<p>\u3053\u308c\u307e\u3067\u591a\u304f\u306e\u4f01\u696d\u69d8\u306b\u3054\u611b\u8aad\u3044\u305f\u3060\u3044\u305f\u5f0a\u793e\u300e\u6d77\u5916\u6295\u8cc7\u306e\u8d64\u672c\u300f\u30b7\u30ea\u30fc\u30ba\u8a0814\u518a24\u30ab\u56fd\uff08\u5408\u8a08\u91d1\u984d101,706\u5186\u76f8\u5f53\uff09\u306e\u5185\u5bb9\u304c\u3001\u3055\u3089\u306b\u30de\u30ec\u30fc\u30b7\u30a2\u30fb\u30a2\u30d5\u30ea\u30ab\u8af8\u56fd\u306e\u30b3\u30f3\u30c6\u30f3\u30c4\u3082\u52a0\u308f\u308a\u3001\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u306b\u751f\u307e\u308c\u5909\u308f\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u672c\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u300eWIKI-INVESTMENT\u300f\u306e\u30aa\u30fc\u30d7\u30f3\u3092\u8a18\u5ff5\u3057\u307e\u3057\u3066\u3001\u4eca\u306a\u3089\u5404\u56fd\u306e2\u7ae0\u5206\uff08\u7b2c1\u7ae0\u3068\u7b2c2\u7ae0\uff09\u3092\u767b\u9332\u4e0d\u8981\u3067\u304a\u8a66\u3057\u3044\u305f\u3060\u3051\u307e\u3059\uff08\u3082\u3061\u308d\u3093\u7121\u6599\u3067\u3059\uff09\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u3059\u3079\u3066\u306e\u5185\u5bb9\u3092\u4e00\u5ea6\u898b\u305f\u3044\u3068\u3044\u3046\u58f0\u306b\u5fdc\u3048\u307e\u3057\u3066\u3001\u7121\u6599\u4f1a\u54e1\u767b\u9332\u3092\u3057\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3068\u300124\u6642\u9593\u3067\u63b2\u8f0930\u304b\u56fd\u306e\u3059\u3079\u3066\u306e\u60c5\u5831\u3092\u95b2\u89a7\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u7121\u6599\u767b\u9332\u306f\u3001\u4e0b\u8a18\u306eURL\u3088\u308a\u305f\u3063\u305f1\u5206\u3067\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p><a href=\"http:\/\/wiki-investment.com\/\">http:\/\/wiki-investment.com\/<\/a><\/p>\n<p>\uff08\u306a\u304a\u3001\u95b2\u89a7\u3059\u308b\u969b\u306f\u3001PC\u3067\u306e\u5229\u7528\u3092\u304a\u9858\u3044\u3057\u307e\u3059\u3002\uff09<\/p>\n<p>\u30b3\u30f3\u30c6\u30f3\u30c4\u306b\u95a2\u3059\u308b\u3053\u3068\u306f\u3001\u30e1\u30fc\u30eb\u3067\u7121\u6599\u554f\u3044\u5408\u308f\u305b\u304c\u53ef\u80fd\u3067\u3059\uff01\uff01\uff01<\/p>\n<p>(\u500b\u5225\u3001\u5177\u4f53\u7684\u6848\u4ef6\u306b\u95a2\u3059\u308b\u8cea\u554f\u306f\u3001\u5225\u9014\u3001\u6709\u6599\u30b5\u30fc\u30d3\u30b9\u3082\u7528\u610f\u3057\u3066\u304a\u308a\u307e\u3059\u3002)<\/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":"&nbsp; \u7686\u3055\u307e\u304a\u75b2\u308c\u69d8\u3067\u3059\u3002 \u30ab\u30f3\u30dc\u30b8\u30a2\u99d0\u5728\u54e1\u306e\u5ddd\u539f\u3067\u3059\u3002 \u4eca\u56de\u306f\u3001\u300c\u30ab\u30f3\u30dc\u30b8\u30a2\u306e\u500b\u4eba\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u52d9\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3088\u3046\u3068\u601d\u3044\u307e\u3059\u3002 &nbsp; \u30ab\u30f3\u30dc\u30b8\u30a2\u306e\u500b\u4eba\u306b\u5bfe\u3059\u308b\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u3068\u7570\u306a\u308a\u3001 [&hellip;]","protected":false},"author":1,"featured_media":1724,"comment_status":"closed","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\/1633"}],"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=1633"}],"version-history":[{"count":3,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/1633\/revisions"}],"predecessor-version":[{"id":2206,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/1633\/revisions\/2206"}],"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=1633"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/categories?post=1633"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/tags?post=1633"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}