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{"id":1588,"date":"2017-07-28T16:09:33","date_gmt":"2017-07-28T16:09:33","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/india_blog\/%ef%bd%9e%e5%90%84%e7%a8%ae%e6%89%8b%e5%bd%93%e3%81%a8%e6%89%80%e5%be%97%e7%a8%8e%e3%81%ae%e9%9d%9e%e8%aa%b2%e7%a8%8e%e9%a1%8d%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6%ef%bd%9e\/"},"modified":"2021-08-22T02:58:02","modified_gmt":"2021-08-22T02:58:02","slug":"personal-income-tax-33","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/india_blog\/personal-income-tax-33\/","title":{"rendered":"\uff5e\u5404\u7a2e\u624b\u5f53\u3068\u6240\u5f97\u7a0e\u306e\u975e\u8ab2\u7a0e\u984d\u306b\u3064\u3044\u3066\uff5e"},"content":{"rendered":"<p>Tokyo Consulting Firm Private Limited<\/p>\n<p>\u30c1\u30a7\u30f3\u30ca\u30a4\u30de\u30cd\u30fc\u30b8\u30e3\u30fc<\/p>\n<p>\u4e2d\u6751\u3000\u5320\u543e\uff08\u306a\u304b\u3080\u3089\u3000\u3057\u3087\u3046\u3054\uff09<\/p>\n<p>TEL: +91 9599458263 \/ E-MAIL: <a>nakamura.shogo@tokyoconsultinggroup.com<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n<p>\u5148\u9031\u306f\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u7d66\u4e0e\u306e\u898b\u65b9\u3068\u3001Gross Salary\u306e\u4e2d\u8eab\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u4eca\u9031\u306f\u5404\u7a2e\u624b\u5f53\u3068\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u975e\u8ab2\u7a0e\u984d\u306b\u3064\u3044\u3066\u89e6\u308c\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e00\u822c\u7684\u306b\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u6700\u4f4e\u9650\u306e\u7d66\u4e0e\u69cb\u6210\u306f\u4e0b\u8a18\u306e1\uff5e5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u624b\u5f53\u6bce\u306e\u7279\u5fb4\u3068MAX\u975e\u8ab2\u7a0e\u984d\u3001\u6839\u62e0\u6761\u6587\u3092\u88dc\u8db3\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>1\uff0eBASIC\u3000Salary\uff08\u57fa\u672c\u7d66\uff09\u3000<\/p>\n<p>\u5168\u793e\u54e1\u4e00\u5f8b\u306e\u56fa\u5b9a\u6bd4\u7387\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059(Minimum Wages Act, 1948\uff0fSection 3)<\/p>\n<p>Gross Salary\u306e40%\uff5e50%\u306e\u9593\u3067\u8abf\u6574\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>2\uff0eHRA\uff08\u5bb6\u8cc3\u88dc\u52a9\u624b\u5f53\uff09\u3000<\/p>\n<p>\u4e0b\u8a18\u3001a.b.c\u306e\u3046\u3061\u6700\u3082\u4f4e\u3044\u984d\u304c\u975e\u8ab2\u7a0e\u3068\u3057\u3066\u63a1\u7528\u3055\u308c\u307e\u3059(Income Tax Act, 1961\uff0fSec. 10(13A) &#038; Rule 2A)<\/p>\n<p>&nbsp;<\/p>\n<p>a)HRA\u306e\u5b9f\u969b\u53d7\u53d6\u984d<\/p>\n<p>b)\u57fa\u672c\u7d66\u306e40%\u3000(\u4f4f\u5c45\u304c\u30e0\u30f3\u30d0\u30a4\u3001\u30b3\u30eb\u30ab\u30bf\u3001\u30c7\u30ea\u30fc\u3001\u30c1\u30a7\u30f3\u30ca\u30a4\u306e\u5834\u540850%)<\/p>\n<p>c)\u5bb6\u8cc3\uff0d\u57fa\u672c\u7d66\u306e10%<\/p>\n<p>&nbsp;<\/p>\n<p>3\uff0eCONVEYANCE ALLOWANCE\uff08\u901a\u52e4\u624b\u5f53\uff09<\/p>\n<p>1,600 INR\/\u6708\u307e\u3067\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059(Income Tax Act, 1961\uff0fSec. 10(14))<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>4\uff0eMEDICAL REIMBURSEMENT\uff08\u533b\u7642\u8cbb\u624b\u5f53\uff09<\/p>\n<p>1,250INR\/\u6708\u307e\u3067\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u9069\u7528\u6761\u4ef6\u3068\u3057\u3066\u8a3c\u6191\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059(Income Tax Act, 1961\uff0fSec. 17(2))<\/p>\n<p>&nbsp;<\/p>\n<p>5\uff0eSPECIAL ALLOWANCE\uff08\u7279\u5225\u624b\u5f53\uff09<\/p>\n<p>CTC\u984d\u304b\u30891\uff5e4\u306e\u624b\u5f53\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u306b\u306a\u308a\u307e\u3059\u3002CTC\u306e\u5e33\u5c3b\u3092\u5408\u308f\u305b\u308b\u305f\u3081\u306b\u8a2d\u5b9a\u3055\u308c\u305f\u624b\u5f53\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f01\u696d\u306b\u3088\u3063\u3066\u306f\u4e0a\u8a18\u306e\u57fa\u672c\u7d66\u4e0e\u9805\u76ee\u306b\u52a0\u3048\u3066\u3001\u4e0b\u8a18\u7b49\u306e\u624b\u5f53\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30fbEDUCATION ALLOWANCE &nbsp;(\u6559\u80b2\u624b\u5f53)<\/p>\n<p>\u5b50\u4f9b1\u4eba\u306b\u3064\u304d100\u30eb\u30d4\u30fc\u307e\u3067\u975e\u8ab2\u7a0e\u3068\u3059\u308b\u3053\u3068\u304c\u51fa\u6765\u307e\u3059\u30022\u4eba\u5206\u307e\u3067\u9069\u7528\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059 (Income Tax Act, 1961\uff0fSec. 10(14))<\/p>\n<p>&nbsp;<\/p>\n<p>\u30fbLEAVE TRAVEL ALLOWANCE (\u500b\u4eba\u65c5\u884c\u624b\u5f53)<\/p>\n<p>\u500b\u4eba\u65c5\u884c\u3067\u652f\u6255\u3063\u305f\u4ea4\u901a\u8cbb\u5206\u306f\u30014 \u5e74\u306b 2 \u56de\u306e\u983b\u5ea6\u3067\u975e\u8ab2\u7a0e\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u975e\u8ab2\u7a0e\u984d\u306e\u8a18\u8f09\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4e00\u822c\u7684\u306bBasic Salary\u306e1\u304b\u6708\u5206\u3068\u3055\u308c\u3066\u3044\u307e\u3059(Income Tax Act, 1961\uff0fSec. 10(5))<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>\u30a4\u30f3\u30c9\u4eba\u793e\u54e1\u306e\u7d66\u4e0e\u69cb\u6210\u3092\u8abf\u6574\u3057\u3001\u6e80\u984d\u307e\u3067\u975e\u8ab2\u7a0e\u898f\u5b9a\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001CTC\u984d\u3092\u5909\u66f4\u305b\u305a\u306b\u5f93\u696d\u54e1\u306e\u624b\u53d6\u984d\u3092\u5897\u52a0\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7d66\u4e0e\u69cb\u6210\u3092\u5909\u3048\u308b\u3053\u3068\u3067\u6240\u5f97\u7a0e\u984d\u304c\u5897\u52a0\u3059\u308b\u793e\u54e1\u304c\u51fa\u308b\u4e8b\u3084\u3001\u5c31\u696d\u898f\u5247\u3084\u96c7\u7528\u5951\u7d04\u66f8\u306e\u4fee\u6b63\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee5\u4e0a\u3092\u8003\u616e\u3057\u305f\u4e0a\u3067\u3001\u8a08\u753b\u6027\u3092\u6301\u3063\u3066\u3001\u6bb5\u968e\u7684\u306b\u8abf\u6574\u3059\u308b\u3053\u3068\u304c\u809d\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5f53\u793e\u3067\u3082\u7d66\u4e0e\u69cb\u6210\u5909\u66f4\u306e\u304a\u624b\u4f1d\u3044\u3092\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306a\u306e\u3067\u3001\u304a\u6c17\u8efd\u306b\u304a\u554f\u5408\u305b\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n<p>\u4e2d\u6751\u3000\u5320\u543e<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p> <a href=\"http:\/\/www.kuno-cpa.co.jp\/form\/\"><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/user_image\/25\/3e\/f87806814f508ad6c53afb0652df2969.jpg\" alt=\"\" border=\"0\" data-recalc-dims=\"1\" \/><\/a><span style=\"font-size: 14px;\">&nbsp;<\/span><\/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\u57fa\u306b\u3001\u7d30\u5fc3\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\u5f53\u8a72\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\u5f0a\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 Private Limited\u306f\u3001\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"Tokyo Consulting Firm Private Limited \u30c1\u30a7\u30f3\u30ca\u30a4\u30de\u30cd\u30fc\u30b8\u30e3\u30fc \u4e2d\u6751\u3000\u5320\u543e\uff08\u306a\u304b\u3080\u3089\u3000\u3057\u3087\u3046\u3054\uff09 TEL: +91 9599458263 \/ E-MAIL: nakamura.shog [&hellip;]","protected":false},"author":1,"featured_media":4004,"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":"","_mi_skip_tracking":false,"jetpack_post_was_ever_published":false,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_options":[]},"categories":[19,24],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2019\/05\/\u52b4\u52d9.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycFi-pC","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/1588"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/comments?post=1588"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/1588\/revisions"}],"predecessor-version":[{"id":2263,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/1588\/revisions\/2263"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/media\/4004"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/media?parent=1588"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/categories?post=1588"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/tags?post=1588"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}