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{"id":1688,"date":"2017-12-01T10:17:57","date_gmt":"2017-12-01T10:17:57","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/india_blog\/%ef%bd%9e%e7%9f%a5%e3%81%a3%e3%81%a6%e3%81%8a%e3%81%8d%e3%81%9f%e3%81%84%e6%89%80%e5%be%97%e6%8e%a7%e9%99%a4%ef%bd%9e\/"},"modified":"2021-08-22T03:20:29","modified_gmt":"2021-08-22T03:20:29","slug":"tax-deductions-and-allowances","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/india_blog\/tax-deductions-and-allowances\/","title":{"rendered":"\uff5e\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u6240\u5f97\u63a7\u9664\uff5e"},"content":{"rendered":"<p>\u7686\u3055\u307e\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n<p>\u30d0\u30f3\u30ac\u30ed\u30fc\u30eb\u652f\u5e97\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u306e\u5742\u672c\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30a4\u30f3\u30c9\u3067\u50cd\u304f\u65e5\u672c\u4eba\u306e\u65b9\u306f\u3001\u307b\u3068\u3093\u3069\u306e\u65b9\u304c\u5e74\u9593\u6240\u5f97\uff11\u767e\u4e07\u30eb\u30d4\u30fc\u4ee5\u4e0a\u3067\u3001\u5b9f\u52b9\u7a0e\u738730%\u3092\u8d85\u3048\u308b\u7a0e\u7387\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u3053\u3068\u304b\u3068\u601d\u3044\u307e\u3059\u3002\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\u306f\u3001\u5e74\u9593\u306e\u8ab2\u7a0e\u6240\u5f97\u3092\u3082\u3068\u306b\u884c\u308f\u308c\u307e\u3059\u304c\u3001\u30a4\u30f3\u30c9\u6240\u5f97\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u4e00\u5b9a\u306e\u6240\u5f97\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4eca\u9031\u306f\u3001\u5177\u4f53\u7684\u306b\u3069\u3046\u3044\u3063\u305f\u6240\u5f97\u63a7\u9664\u306e\u898f\u5b9a\u304c\u3042\u308b\u304b\u306b\u3064\u3044\u3066\u3001\u3054\u7d39\u4ecb\u3067\u304d\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30101961\u5e74\u6240\u5f97\u7a0e\u6cd5\u7b2c80C\u6761\u3011<\/p>\n<p>\u751f\u547d\u4fdd\u967a\u6599\u3084\u5e74\u91d1\u3001\u6295\u8cc7\u30015\u5e74\u3092\u8d85\u3048\u308b\u5b9a\u671f\u9810\u91d1\u306a\u3069\u306b\u3064\u3044\u3066\u306f\u3001\u6700\u592715\u4e07\u30eb\u30d4\u30fc\u307e\u3067\u6240\u5f97\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u63a7\u9664\u306e\u5bfe\u8c61\u306e\u652f\u51fa\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>FD Investment Plans,<\/p>\n<p>Public Provident Fund (PPF)<\/p>\n<p>Contribution to Employee Provident Fund (EPF)<\/p>\n<p>Mutual Funds<\/p>\n<p>Equity Oriented Mutual Funds<\/p>\n<p>National Savings Certificate (NSC)<\/p>\n<p>Repayment of Principal Amount on Home Loan, Life Insurance Policy<\/p>\n<p>&nbsp;<\/p>\n<p>\u30101961\u5e74\u6240\u5f97\u7a0e\u6cd5\u7b2c80TTA\u6761\u3011<\/p>\n<p>\u666e\u901a\u9810\u91d1\u53e3\u5ea7\u306e\u9810\u91d1\u306b\u3088\u308b\u91d1\u5229\u53ce\u5165\uff08\u5b9a\u671f\u9810\u91d1\u306f\u4e0d\u53ef\uff09\u306b\u3064\u3044\u3066\u306f\u3001\uff11\u4e07\u30eb\u30d4\u30fc\u307e\u3067\u6240\u5f97\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u203b\u3053\u306e\u5834\u5408\u3001Income from other sources\u3068\u3057\u3066\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30101961\u5e74\u6240\u5f97\u7a0e\u6cd5\u7b2c80CCD\u6761\u3011<\/p>\n<p>\u56fd\u6c11\u5e74\u91d1\u5236\u5ea6\uff08National Pension Scheme\uff09\u306b\u5bfe\u3059\u308b\u62e0\u51fa\u306b\u3064\u3044\u3066\u306f\u30015\u4e07\u30eb\u30d4\u30fc\u307e\u3067\u6240\u5f97\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u306e\u4ed6\u3001\u81ea\u5df1\u53c8\u306f\u81ea\u5df1\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u3084\u305d\u306e\u4ed6\u306e\u89aa\u65cf\u306e\u305f\u3081\u306b\u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u4e00\u5b9a\u306e\u91d1\u984d\u306e\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u3092\u533b\u7642\u8cbb\u63a7\u9664\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u306b\u3064\u3044\u3066<\/p>\n<p>&nbsp;<\/p>\n<p>\u30101961\u5e74\u6240\u5f97\u7a0e\u6cd5\u7b2c80DD\u6761\u3011<\/p>\n<p>\u5065\u5eb7\u8a3a\u65ad\u307e\u305f\u306f\u4e21\u89aa\u3001\u81ea\u5df1\u306e\u533b\u7642\u4fdd\u967a\u6599\u306b\u304b\u304b\u308b\u8cbb\u7528\u306b\u5bfe\u3057\u3066\u3001\u4e00\u5b9a\u984d\u307e\u3067\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u91cd\u5ea6\u306e\u8eab\u4f53\u969c\u5bb3\u8005\u306e\u5834\u5408\uff1a\u5e74\u9593125,000\u30eb\u30d4\u30fc\u307e\u3067\u63a7\u9664\u53ef\u80fd<\/p>\n<p>&nbsp;<\/p>\n<p>\u30101961\u5e74\u6240\u5f97\u7a0e\u6cd5\u7b2c80DDB\u6761\u3011<\/p>\n<p>80\u6b73\u4ee5\u4e0a\u306e\u9ad8\u9f62\u8005\uff1a\u5e74\u959380,000\u30eb\u30d4\u30fc\u307e\u3067\u63a7\u9664\u53ef\u80fd<\/p>\n<p>60\u6b73\u4ee5\u4e0a\u306e\u9ad8\u9f62\u8005\uff1a\u5e74\u959360,000\u30eb\u30d4\u30fc\u307e\u3067\u63a7\u9664\u53ef\u80fd<\/p>\n<p>60\u6b73\u672a\u6e80\u306e\u52b4\u50cd\u8005\uff1a\u5e74\u959340,000\u30eb\u30d4\u30fc\u307e\u3067\u304c\u63a7\u9664\u53ef\u80fd<\/p>\n<p>\u203b\u63a7\u9664\u53ef\u80fd\u984d\u306f\u3001\u4e0a\u8a18\u91d1\u984d\u3001\u82e5\u3057\u304f\u306f\u5b9f\u8cbb\u652f\u6255\u984d\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u984d\u304c\u9650\u5ea6\u3068\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee5\u4e0b\u7279\u5b9a\u306e\u75c5\u6c17\u306e\u5834\u5408\u306f\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u512a\u9047\u63aa\u7f6e\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8840\u6db2\u75be\u60a3<\/p>\n<p>\u795e\u7d4c\u5b66\u7684\u75be\u60a3<\/p>\n<p>\u30a8\u30a4\u30ba<\/p>\n<p>\u6162\u6027\u814e\u4e0d\u5168<\/p>\n<p>\u60aa\u6027\u816b\u760d<\/p>\n<p>&nbsp;<\/p>\n<p>\u3010\u6240\u5f97\u7a0e\u6cd5\u7b2c80G\u6761\u3011<\/p>\n<p>\u7d0d\u7a0e\u8005\u304c\u56fd\u3084\u5dde\u653f\u5e9c\u306a\u3069\u306b\u5bfe\u3057\u3001\u300c\u7279\u5b9a\u5bc4\u4ed8\u91d1\u300d\u3092\u652f\u51fa\u3057\u305f\u5834\u5408\u306f\u3001\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u51fa\u6765\u307e\u3059\u3002<\/p>\n<p>\u203b\u305f\u3060\u3057\u3001\u5bc4\u4ed8\u91d1\u3001\u7a0e\u984d\u63a7\u9664\u306b\u4fc2\u308b\u9650\u5ea6\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5f0a\u793e\u3067\u306f\u3001\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3001\u4eba\u4e8b\u52b4\u52d9\u3001\u884c\u653f\u306e\u5bfe\u5fdc\u307e\u3067\u5e45\u5e83\u304f\u30b5\u30dd\u30fc\u30c8\u3092\u884c\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u500b\u5225\u306e\u3054\u76f8\u8ac7\u7b49\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u304a\u6c17\u8efd\u306b\u304a\u554f\u5408\u305b\u4e0b\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u9031\u306f\u3001\u4ee5\u4e0a\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n<p>\u5742\u672c\u3000\u4f73\u4ee3<\/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, Tokyo Consulting Firm Human Resources Private 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