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{"id":1935,"date":"2020-03-24T01:48:55","date_gmt":"2020-03-24T01:48:55","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/?p=1935"},"modified":"2021-09-05T13:32:17","modified_gmt":"2021-09-05T13:32:17","slug":"cambodia-payroll-2020","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/cambodia-payroll-2020\/","title":{"rendered":"\u30ab\u30f3\u30dc\u30b8\u30a2\u306e\u7d66\u4e0e\u8a08\u7b97\uff082020\u5e74\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\uff09"},"content":{"rendered":"<p>\u7686\u69d8\u3001\u3053\u3093\u306b\u3061\u306f\u3002<br \/>\n\u30ab\u30f3\u30dc\u30b8\u30a2\u306b\u99d0\u5728\u3057\u3066\u304a\u308a\u307e\u3059\u5b89\u85e4\u3067\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u30ab\u30f3\u30dc\u30b8\u30a2\u306e\u7d66\u4e0e\u8a08\u7b97\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u65e5\u672c\u3067\u306f\u3001\u7d66\u4e0e\u8a08\u7b97\u6642\u306b\u300c\u6240\u5f97\u7a0e\u300d\u3068\u3044\u3046\u3082\u306e\u3092\u8003\u616e\u3057\u3066\u8a08\u7b97\u3057\u3001\u305d\u308c\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u624b\u53d6\u308a\u3068\u3057\u3066\u652f\u7d66\u3057\u307e\u3059\u3002<br \/>\n\u6240\u5f97\u7a0e\u306f\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u306e\u4ee3\u308f\u308a\u306b\u56fd\u306b\u7d0d\u3081\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30ab\u30f3\u30dc\u30b8\u30a2\u3067\u306f\u3001\u65e5\u672c\u3067\u3044\u3046\u300c\u6240\u5f97\u7a0e\u300d\u3092\u300c\u7d66\u4e0e\u7a0e(Tax on Salary, TOS, Salary tax)\u300d\u3068\u547c\u3093\u3067\u3044\u307e\u3059\u3002<br \/>\n\u300c\u6e90\u6cc9\uff5e\u300d\u3068\u306a\u308b\u3068\u300c\u6e90\u6cc9\u5fb4\u53ce\u7a0e(With Holding Tax)\u300d\u3068\u6df7\u540c\u3057\u3066\u3057\u307e\u3046\u306e\u3067\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u4eba\u30b9\u30bf\u30c3\u30d5\u3068\u8a71\u3059\u6642\u306b\u306f\u6c17\u3092\u4ed8\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u7d66\u4e0e\u3092\u8a08\u7b97\u3059\u308b\u969b\u3001\u624b\u5f53\u306a\u3069\u3082\u652f\u7d66\u3059\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u3053\u308c\u304c\u30d5\u30ea\u30f3\u30b8\u30d9\u30cd\u30d5\u30a3\u30c3\u30c8\u3068\u898b\u505a\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u3082\u8981\u30c1\u30a7\u30c3\u30af\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u56de\u306f\u3001\u7d66\u4e0e\u7a0e\u306e\u8a08\u7b97\u3092\u30e1\u30a4\u30f3\u306b\u304a\u8a71\u3057\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u7a0e\u3092\u7b97\u51fa\u3059\u308b\u4e0a\u3067\u63a7\u9664\u3067\u304d\u308b\u3082\u306e\u306f\u3001\u6276\u990a\u63a7\u9664\u304c\u3054\u3056\u3044\u307e\u3059\u3002\u6276\u990a\u80051\u540d\u306b\u3064\u304d15\u4e07\u30ea\u30a8\u30eb\uff08\u7d0437.5\u30c9\u30eb\uff09\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u7d66\u4e0e\u7a0e\u306e\u8a08\u7b97\u306f\u3001\u975e\u5c45\u4f4f\u8005\u3068\u5c45\u4f4f\u8005\u3067\u5c11\u3057\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n\uff08\u975e\u5c45\u4f4f\u8005\u3068\u5c45\u4f4f\u8005\u306e\u5b9a\u7fa9\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u56de\u306f\u8aac\u660e\u3092\u7701\u304d\u307e\u3059\u3002\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>\u975e\u5c45\u4f4f\u8005\u306f\u3001\u7d66\u4e0e\u7a0e\u7387\u306f\u4e00\u5f8b20\uff05\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<br \/>\n\u5c45\u4f4f\u8005\u306f\u3001\u4e0b\u8a18\u3068\u306a\u308a\u307e\u3059\u3002\uff082020\u5e742\u6708\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\uff09<\/p>\n<table width=\"467\">\n<tbody>\n<tr>\n<td width=\"136\">\u7d66\u4e0e\u984d\uff08\u30ea\u30a8\u30eb\uff09<\/td>\n<td width=\"135\">\u7d66\u4e0e\u984d\uff08\u30c9\u30eb\uff09<\/td>\n<td width=\"61\">\u7a0e\u7387<\/td>\n<td width=\"135\">\u63a7\u9664\u984d\uff08\u30ea\u30a8\u30eb\uff09<\/td>\n<\/tr>\n<tr>\n<td width=\"136\">0 ~ 1,300,000<\/td>\n<td>0 ~ 325<\/td>\n<td>0<\/td>\n<td>0<\/td>\n<\/tr>\n<tr>\n<td width=\"136\">1,300,001 ~ 2,000,000<\/td>\n<td>325 ~ 500<\/td>\n<td>5%<\/td>\n<td>65,000<\/td>\n<\/tr>\n<tr>\n<td width=\"136\">2,000,001 ~ 8,500,000<\/td>\n<td>500 ~ 2,125<\/td>\n<td>10%<\/td>\n<td>165,000<\/td>\n<\/tr>\n<tr>\n<td width=\"136\">8,500,001 ~ 12,500,000<\/td>\n<td>2,125 ~ 3,125<\/td>\n<td>15%<\/td>\n<td>590,000<\/td>\n<\/tr>\n<tr>\n<td width=\"136\">12,500,501 ~<\/td>\n<td>3,125 ~<\/td>\n<td>20%<\/td>\n<td>1,215,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30c9\u30eb\u306f\u304a\u304a\u3088\u305d\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u5b9f\u969b\u306e\u7d66\u4e0e\u8a08\u7b97\u6642\u306f\u3001\u30c9\u30eb\u3067\u306e\u5408\u8a08\u984d\u304b\u3089\u5f53\u6708\u306e\u30ea\u30a8\u30eb\u30ec\u30fc\u30c8\u3067\u30ea\u30a8\u30eb\u306b\u63db\u7b97\u3057\u3001\u7d66\u4e0e\u984d\u3092\u30ea\u30a8\u30eb\u3067\u7b97\u51fa\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5c45\u4f4f\u8005\u306b\u5bfe\u3057\u3066\u306f\u63a7\u9664\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u7d66\u4e0e\u7dcf\u984d\u306b\u3088\u3063\u3066\u7a0e\u7387\u540c\u69d8\u306b\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\"><span class=\"toc_number toc_depth_1\">1<\/span> \u3010\u4f8b\u3048\u3070\u3011<\/a><ul><li><a href=\"#i-2\"><span class=\"toc_number toc_depth_2\">1.1<\/span> \uff1c\u975e\u5c45\u4f4f\u8005\u306e\u5834\u5408\uff1e<\/a><\/li><li><a href=\"#i-3\"><span class=\"toc_number toc_depth_2\">1.2<\/span> \uff1c\u5c45\u4f4f\u8005\u306e\u5834\u5408\uff1e<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span id=\"i\"><strong>\u3010\u4f8b\u3048\u3070\u3011<\/strong><\/span><\/h2>\n<p>\u65e5\u672c\u4eba\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u304c\u6708\u7d663,500\u30c9\u30eb\u3060\u3068\u3057\u307e\u3059\u3002<br \/>\n\u307e\u305f\u4e0b\u8a18\u60c5\u5831\u3082\u8003\u616e\u3057\u307e\u3059\u3002<br \/>\n\u30fb\u30ea\u30a8\u30eb\u30ec\u30fc\u30c8\u306f4,050\u30ea\u30a8\u30eb<\/p>\n<p>&nbsp;<\/p>\n<h3><span id=\"i-2\"><strong>\uff1c\u975e\u5c45\u4f4f\u8005\u306e\u5834\u5408\uff1e<\/strong><\/span><\/h3>\n<ul>\n<li>3,500 * 4,050 = 14,175,000 \u30ea\u30a8\u30eb\uff08\u7d66\u4e0e\u7a0e\u5bfe\u8c61\u984d\uff09<\/li>\n<li>14,175,000 * 20% = 2,835,000 \u30ea\u30a8\u30eb\uff08\u7d66\u4e0e\u7a0e\uff09<\/li>\n<li>14,175,000 \u2013 2,835,000 = <u>11,340,000 <\/u><u>\u30ea\u30a8\u30eb\uff08\u30ea\u30a8\u30eb\u306e\u624b\u53d6\u652f\u7d66\u984d\uff09<\/u><\/li>\n<li>11,340,000 \/ 4,050 = <u>2,800 <\/u><u>\u30c9\u30eb\uff08\u30c9\u30eb\u306e\u624b\u53d6\u652f\u7d66\u984d\uff09<\/u><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><span id=\"i-3\"><strong>\uff1c\u5c45\u4f4f\u8005\u306e\u5834\u5408\uff1e<\/strong><\/span><\/h3>\n<ul>\n<li>3,500 * 4,050 = 14,175,000 \u30ea\u30a8\u30eb\uff08\u7d66\u4e0e\u7a0e\u5bfe\u8c61\u984d\uff09<\/li>\n<li>14,175,000 * 20% &#8211; 1,215,000 = 1,620,000 \u30ea\u30a8\u30eb\uff08\u7d66\u4e0e\u7a0e\uff09<\/li>\n<li>14,175,000 \u2013 1,620,000 = <u>12,555,000 <\/u><u>\u30ea\u30a8\u30eb\uff08\u30ea\u30a8\u30eb\u306e\u624b\u53d6\u652f\u7d66\u984d\uff09<\/u><\/li>\n<li>12,555,000 \/ 4,050 = <u>3,100 <\/u><u>\u30c9\u30eb\uff08\u30c9\u30eb\u306e\u624b\u53d6\u652f\u7d66\u984d\uff09<\/u><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u5c45\u4f4f\u8005\u304b\u975e\u5c45\u4f4f\u8005\u304b\u3067\u7a0e\u7387\u304c\u4e00\u7dd2\u3067\u3082\u5c11\u3057\u7d66\u4e0e\u7a0e\u304c\u7570\u306a\u3063\u3066\u304d\u3066\u3001\u652f\u7d66\u3055\u308c\u308b\u624b\u53d6\u308a\u984d\u3082\u7570\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3054\u4e0d\u660e\u306a\u70b9\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u304a\u6c17\u8efd\u306b\u304a\u7533\u3057\u4ed8\u3051\u304f\u3060\u3055\u3044\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\u00a0 \u30ab\u30f3\u30dc\u30b8\u30a2\u62e0\u70b9<br \/>\n\u5b89\u85e4 \u670b\u7f8e<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1486\" src=\"http:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-content\/uploads\/2018\/12\/tomomi_ando.jpg\" alt=\"\" width=\"90\" height=\"100\" \/><\/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\u3001\u3053\u3093\u306b\u3061\u306f\u3002 \u30ab\u30f3\u30dc\u30b8\u30a2\u306b\u99d0\u5728\u3057\u3066\u304a\u308a\u307e\u3059\u5b89\u85e4\u3067\u3059\u3002 \u4eca\u56de\u306f\u30ab\u30f3\u30dc\u30b8\u30a2\u306e\u7d66\u4e0e\u8a08\u7b97\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002 &nbsp; \u65e5\u672c\u3067\u306f\u3001\u7d66\u4e0e\u8a08\u7b97\u6642\u306b\u300c\u6240\u5f97\u7a0e\u300d\u3068\u3044\u3046\u3082\u306e\u3092\u8003\u616e\u3057\u3066\u8a08\u7b97\u3057\u3001\u305d\u308c\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u624b\u53d6\u308a [&hellip;]","protected":false},"author":1,"featured_media":1720,"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],"tags":[],"_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/1935"}],"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=1935"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/1935\/revisions"}],"predecessor-version":[{"id":1974,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/1935\/revisions\/1974"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/media\/1720"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/media?parent=1935"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/categories?post=1935"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/tags?post=1935"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}