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\u7686\u69d8\u3053\u3093\u306b\u3061\u306f\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u99d0\u5728\u54e1\u306e\u6fa4\u67f3\u3067\u3059\u3002             <\/p>\n

\u3055\u3066\u3001\u4eca\u56de\u306f\u300c\u30ab\u30f3\u30dc\u30b8\u30a2\u3067\u5b9f\u969b\u306b\u3042\u3063\u305f\u7a0e\u52d9\u4e8b\u4f8b\u300d\u3092\u3054\u7d39\u4ecb\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u652f\u6255\u5bb6\u8cc3\u306b\u767a\u751f\u3059\u308bWithholding Tax \u3068VAT<\/span><\/p>\n

 <\/strong><\/p>\n

\uff1c\u4e8b\u4f8b\uff1e<\/strong><\/p>\n

\u4f1a\u793e\u306e\u30aa\u30d5\u30a3\u30b9\u5bb6\u8cc3\u3084\u99d0\u5728\u54e1\u793e\u5b85\u306b\u95a2\u3059\u308bVAT10%\u3001\u53ca\u3073WHT\uff08Withholding Tax\uff0910%\u3092\u4f1a\u793e\u304c\u8ca0\u62c5\u3057\u3066\u3044\u308b\u7406\u7531\u304c\u4e0d\u660e\u78ba\u3067\u3042\u308a\u3001\u4f1a\u793e\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u5225\u306e\u51e6\u7406\u65b9\u6cd5\u306a\u3069\u304c\u3042\u308b\u304b\u3002<\/p>\n

 <\/strong><\/p>\n

 <\/strong><\/p>\n

\uff1c\u5f0a\u793e\u56de\u7b54\uff1e
1. \u305d\u308c\u305e\u308c\u306e\u7a0e\u306e\u6027\u8cea\u306b\u3064\u3044\u3066<\/strong>
WHT\u306e\u6027\u8cea\u306f\u300c\u6e90\u6cc9\u6240\u5f97\u7a0e\u300d\u3067\u3042\u308a\u3001VAT\u306e\u6027\u8cea\u306f\u300c\u6d88\u8cbb\u7a0e\u300d\u3067\u3059\u3002\u65e5\u672c\u3067\u3082\u4f8b\u3048\u3070\u5f01\u8b77\u58eb\u3084\u7a0e\u7406\u58eb\u306b\u5831\u916c\u3092\u6255\u3046\u5834\u5408\u306a\u3069\u3001\u6d88\u8cbb\u7a0e\u3068\u306f\u5225\u306b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u304c\u767a\u751f\u81f4\u3057\u307e\u3059\u304c\u3001\u7406\u8ad6\u7684\u306b\u69cb\u9020\u306f\u540c\u69d8\u3067\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u3064\u307e\u308a\u3001WHT\u304cVAT\u3068\u306f\u5225\u306b\u30aa\u30d5\u30a3\u30b9\u5bb6\u8cc3\u306b\u5bfe\u3057\u3066\u767a\u751f\u3059\u308b\u7406\u7531\u306f\u3001\u5bb6\u4e3b\u306e\u6240\u5f97\u7a0e\u3092\u300c\u524d\u6255\u3044\u3067\u52b9\u7387\u7684\u306b\u300d\u5fb4\u53ce\u3059\u308b\u305f\u3081\u306e\u4ed5\u7d44\u307f\u3068\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3067\u3042\u308a\u3001\u305d\u308c\u3092\u30c6\u30ca\u30f3\u30c8\u5074\u304c\u6240\u5f97\u8005\uff08\u5bb6\u4e3b\uff09\u306b\u4ee3\u308f\u3063\u3066\u6bce\u6708\u5fb4\u53ce\u30fb\u7d0d\u7a0e\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u69cb\u56f3\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u305d\u306e\u305f\u3081\u3001\u5bb6\u4e3b\u304c\u500b\u4eba\u3001\u6cd5\u4eba\u306b\u95a2\u308f\u3089\u305a\u3001\u5bb6\u8cc3\u306b\u304b\u304b\u308bWHT10\uff05\u306f\u767a\u751f\u3057\u307e\u3059\u3002
\u307e\u305f\u3001\u5bb6\u8cc3\u306e\u4ed6\u306b\u3082\u3001\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u3084\u5229\u606f\u306b\u95a2\u3057\u3066\u3082\u6271\u3044\u306f\u540c\u69d8\u3067\u3042\u308a\u3001WHT\u306f\u500b\u4eba\u30fb\u4f1a\u793e\u554f\u308f\u305a\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n

\u3057\u304b\u3057\u4e00\u65b9\u3067\u3001\u672c\u6765\u5bb6\u8cc3\u306e\u652f\u6255\u3044\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u3079\u304d\u3068\u3053\u308d\u3092\u3001\u5bb6\u4e3b\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u305b\u3066\u304f\u308c\u306a\u3044\u3001\u307e\u305f\u306f\u7d4c\u7406\u3082\u6e90\u6cc9\u5fb4\u53ce\u306e\u610f\u5473\u3092\u7406\u89e3\u3057\u3066\u3044\u306a\u3044\u73fe\u5b9f\u304c\u3042\u308a\u3001\u7d50\u679c\u7684\u306b\u4f01\u696d\u304cWHT\u3092\u6e90\u6cc9\u5fb4\u53ce\u305b\u305a\u76f4\u63a5\u8ca0\u62c5\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

2. <\/strong>\u7406\u60f3\u7684\u306a\u51e6\u7406<\/strong><\/p>\n

\u4ee5\u4e0a\u3088\u308a\u3001\u7406\u60f3\u7684\u306aWHT\u306e\u51e6\u7406\u306f\u3001\u4f01\u696d\u304cWHT\u3092\u5bb6\u8cc3\u652f\u6255\u3044\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066\u3001\u7d0d\u7a0e\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3057\u304b\u3057\u3053\u306e\u51e6\u7406\u306b\u306f\u3001\u5bb6\u4e3b\u306e\u5354\u529b\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

\u5bb6\u4e3b\u306e\u672c\u6765\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u8cb4\u793e\u306b\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305fWHT\u3092\u300cWHT Credit \u300d\u3068\u3057\u3066\u8cc7\u7523\u8a08\u4e0a\u3057\u3001\u305d\u308c\u3092\u5c06\u6765\u306e\u6cd5\u4eba\u7a0e\u3068\u76f8\u6bba\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\uff08\u53c2\u7167\uff1aTax on Profit Prakas\uff09<\/p>\n

 <\/p>\n

VAT\u3068\u306f\u7570\u306a\u308a\u3001\u3042\u304f\u307e\u3067\u3082WHT\u3092\u5fb4\u53ce\u3055\u308c\u308b\u5074\uff08\u5bb6\u4e3b\u5074\uff09\u306f\u3001\u300c\u524d\u6255\u3044\u306e\u6240\u5f97\u7a0e\u300d\u3092\u6255\u3063\u3066\u3044\u308b\u306e\u3067\u3042\u308a\u3001\u4f55\u304b\u7279\u5225\u306b\u7a0e\u91d1\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n

 <\/p>\n

3. <\/strong>\u691c\u8a0e\u4e8b\u9805<\/strong><\/p>\n

\u73fe\u5b9f\u3068\u3057\u3066\u3001\u5bb6\u4e3b\u304c\u7a0e\u5236\u3092\u7406\u89e3\u3067\u304d\u306a\u304b\u3063\u305f\u308a\u3001\u30c6\u30ca\u30f3\u30c8\u304cWHT\u3092\u8ca0\u62c5\u3059\u308b\u5546\u7fd2\u6163\u304c\u5b9a\u7740\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u3053\u306e\u6e90\u6cc9\u5fb4\u53ce\u306b\u306f\u5bb6\u4e3b\u304b\u3089\u306e\u62b5\u6297\u304c\u3042\u308b\u3068\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u307e\u305f\u3001\u5b9f\u969b\u306b\u5bb6\u4e3b\u3068\u306e\u5951\u7d04\u4e0a\u3067\u306f\u4e00\u822c\u7684\u306b\u3001\u300c\u5bb6\u4e3b\u306e\u624b\u53d6\u308a\u91d1\u984d\u300d\u3092\u4fdd\u8a3c\u3059\u308b\u305f\u3081\u306e\u6587\u8a00\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u305d\u306e\u305f\u3081\u3001\u3082\u3057\u4eee\u306bWHT\u3092\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u3053\u3068\u3092\u5bb6\u4e3b\u3068\u5408\u610f\u3067\u304d\u305f\u3068\u3057\u3066\u3082\u3001WHT\u306e\u5206\u3060\u3051\u5bb6\u8cc3\u304c\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u3055\u308c\u3001\u4f1a\u793e\u306e\u652f\u51fa\u984d\u306f\u3001\u7d50\u679c\u7684\u306b\u5909\u308f\u3089\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3057\u304b\u3057\u3001\u5f0a\u793e\u304a\u5ba2\u69d8\u3067\u3082\u5bb6\u4e3b\u3068\u4ea4\u6e09\u3057WHT\u3092\u6e90\u6cc9\u5fb4\u53ce\u3067\u304d\u3066\u3044\u308b\u4f01\u696d\u304c\u3042\u308a\u307e\u3059\uff08Parkway\u306e\u30aa\u30d5\u30a3\u30b9\u306b\u3066\uff09\u306e\u3067\u3001\u3082\u3057\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u3068\u3044\u3046\u89b3\u70b9\u3067\u306f\u5225\u306e\u30aa\u30d5\u30a3\u30b9\u3078\u306e\u79fb\u8ee2\u3082\u691c\u8a0e\u6750\u6599\u306e\u4e00\u3064\u306b\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n

 <\/p>\n

\u6fa4\u67f3\u3000\u5320<\/p>\n

\"\"<\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u69d8\u3053\u3093\u306b\u3061\u306f\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u99d0\u5728\u54e1\u306e\u6fa4\u67f3\u3067\u3059\u3002              \u3055\u3066\u3001\u4eca\u56de\u306f\u300c\u30ab\u30f3 […]","protected":false},"author":1,"featured_media":1727,"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":[23,22],"tags":[],"_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/798"}],"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=798"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/798\/revisions"}],"predecessor-version":[{"id":1324,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/798\/revisions\/1324"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/media\/1727"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/media?parent=798"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/categories?post=798"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/tags?post=798"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}