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{"id":5303,"date":"2020-06-26T00:00:30","date_gmt":"2020-06-26T00:00:30","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/india_blog\/?p=5303"},"modified":"2021-08-14T11:42:44","modified_gmt":"2021-08-14T11:42:44","slug":"salary-8","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/india_blog\/salary-8\/","title":{"rendered":"\u3010\u30a4\u30f3\u30c9\u3067\u306e\u7d66\u4e0e\u306b\u3064\u3044\u3066\u306e\u3054\u7d39\u4ecb\uff01\uff01\u3011"},"content":{"rendered":"<p>\u3053\u3093\u306b\u3061\u306f<br \/>\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3001\u30a4\u30f3\u30c9\u30fb\u30c7\u30ea\u30fc\u30aa\u30d5\u30a3\u30b9\u306e\u82e5\u6749\u3067\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u30a4\u30f3\u30c9\u3067\u306e\u7d66\u4e0e\u306b\u3064\u3044\u3066\u304a\u8a71\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30a4\u30f3\u30c9\u3067\u306f\u3001\u7d66\u4e0e\u3092CTC\uff08Cost To Company\uff09\u3068\u3044\u3046\u5f62\u5f0f\u3067\u8868\u73fe\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f\u8cc3\u91d1\u306b\u52a0\u3048\u798f\u5229\u539a\u751f\u3092\u5168\u3066\u542b\u3081\u3001\u4f01\u696d\u304c\u500b\u4eba\u306b\u8ca0\u62c5\u3059\u308b\u7d66\u4e0e\u306e\u7dcf\u984d\u3092\u610f\u5473\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u4f01\u696d\u306b\u3088\u3063\u3066\u3001\u305d\u306e\u5185\u8a33\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30a4\u30f3\u30c9\u3067\u306f\u3001\u4f1a\u793e\u5074\u304c\u5148\u306b\u5f93\u696d\u54e1\u306b1\u5e74\u9593\u6255\u3046\u91d1\u984d\u3092\u6c7a\u5b9a\u3057\u305d\u3053\u304b\u3089\u5404\u7a2e\u624b\u5f53\u3084PF\u306a\u3069\u3092\u5dee\u3057\u5f15\u3044\u305f\u3042\u3068\u3001\u6700\u7d42\u7684\u306a\u57fa\u672c\u7d66\u304c\u6c7a\u5b9a\u3057\u307e\u3059\u3002<br \/>\nCTC\u306f\u7d66\u4e0e\u7dcf\u652f\u6255\u984d\uff08Gross Salary\uff09\u30fb\u4e00\u6642\u91d1\uff08\u30dc\u30fc\u30ca\u30b9\uff09\u30fb\u4f1a\u793e\u8ca0\u62c5\u5206\uff08\u793e\u4f1a\u4fdd\u967a\u6599\u306a\u3069\uff09\u304b\u3089\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e00\u822c\u7684\u306a\u7d66\u4e0e\u69cb\u6210\u3068\u3057\u307e\u3057\u3066\u306f\u3001<\/p>\n<ul>\n<li><strong>Basic Salary\u57fa\u672c\u7d66<br \/>\n<\/strong>\u5168\u793e\u54e1\u4e00\u5f8b\u306e\u56fa\u5b9a\u6bd4\u7387\u3092\u63a1\u7528\u3057\u307e\u3059\u3002<br \/>\n\uff08Minimum Wages Act 1948, Section3\uff09<br \/>\n\u76ee\u5b89\u3068\u3057\u307e\u3057\u3066\u306f\u3001Gross salary\u306e40-50\uff05\u306e\u9593\u3067\u3059\u3002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>HRA\u3000\u4f4f\u5b85\u624b\u5f53<br \/>\n<\/strong>\u4e0b\u8a18a, b, c\u306e\u3046\u3061\u6700\u3082\u4f4e\u3044\u984d\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n(Income Tax Act 1961, Section10(13A) &amp;Rule 2A)<\/p>\n<ul>\n<li>a HRA\u306e\u5b9f\u969b\u53d7\u53d6\u984d<\/li>\n<li>b \u57fa\u672c\u7d66\u306e40\uff05\uff08\u4f4f\u5c45\u304c\u30e0\u30f3\u30d0\u30a4\u30fb\u30b3\u30eb\u30ab\u30bf\u30fb\u30c7\u30ea\u30fc\u30fb\u30c1\u30a7\u30f3\u30ca\u30a4\u306e\u5834\u540850%\uff09<\/li>\n<li>c \u5b9f\u969b\u306b\u6255\u3063\u3066\u3044\u308b\u5bb6\u8cc3\u30fb\u30fb\u30fb\u57fa\u672c\u7d66\u306e10\uff05<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>Standard Deduction \u6a19\u6e96\u63a7\u9664<br \/>\n<\/strong>\u533b\u7642\u8cbb\u624b\u5f53\u3068\u901a\u52e4\u624b\u5f53\u306b\u5bfe\u3059\u308b\u63a7\u9664\u306b\u4ee3\u308f\u308b\u5f62\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\uff08Income Tax Act 1961, Section 16\uff09<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>Special Allowance\u7279\u5225\u624b\u5f53<br \/>\n<\/strong>CTC\u984d\u304b\u3089\u2460\u304b\u3089\u2462\u306e\u624b\u5f53\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u624b\u5f53\u3068\u3057\u3066\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>Education Allowance \u6559\u80b2\u624b\u5f53<br \/>\n<\/strong>\u5b50\u4f9b\u4e00\u4eba\u306b\u3064\u304d\u3001100\u30eb\u30d4\u30fc\u307e\u3067\u306e\u975e\u8ab2\u7a0e\u304c\u8a8d\u3081\u3089\u308c\u30012\u4eba\u5206\u307e\u3067\u9069\u7528\u3067\u304d\u307e\u3059\u3002<br \/>\n(Income Tax act 1961, Section 10 (14))<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>Leave Travel Allowance (LTA) \u500b\u4eba\u65c5\u884c\u624b\u5f53<br \/>\n<\/strong>\u65c5\u884c\u3067\u652f\u6255\u3063\u305f\u4ea4\u901a\u8cbb\u5206\u306f\u30014\u5e74\u306b2\u56de\u306e\u983b\u5ea6\u3067\u975e\u8ab2\u7a0e\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u4e00\u822c\u7684\u306b\u306f\u57fa\u672c\u7d66\u306e1\u304b\u6708\u5206\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n(Income Tax Act 1961, Section 10(5))<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u4eca\u56de\u306f\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6700\u5f8c\u307e\u3067\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<br \/>\n\u6b21\u9031\u3082\u304a\u697d\u3057\u307f\u304f\u3060\u3055\u3044\u3002<\/p>\n<hr \/>\n<h2><strong><span style=\"color: #00ccff;\"><span style=\"color: #3366ff;\"><span style=\"color: #000000;\">\u3010<\/span> W<\/span><span style=\"color: #33cccc;\">iki-<\/span><span style=\"color: #3366ff;\">I<\/span><span style=\"color: #33cccc;\">nvestment\u00a0<span style=\"color: #000000;\">\u3011<\/span><\/span><\/span><\/strong><\/h2>\n<h3><strong>\uff5e \u300e\u6d77\u5916\u6295\u8cc7\u306e<span style=\"color: #ff0000;\">\u8d64\u672c<\/span>\u30b7\u30ea\u30fc\u30ba\u300f\u3001\u5f85\u671b\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\uff01 \uff5e\u00a0<\/strong><\/h3>\n<p>\u6d77\u5916\u9032\u51fa\u306e<strong>\u5bfe\u5fdc\u56fd\u6570<span style=\"color: #ff0000;\">30\u304b\u56fd<\/span>\uff01<\/strong>\u3000\u30d3\u30b8\u30cd\u30b9\u30b5\u30dd\u30fc\u30c8<strong>\u4f01\u696d\u6570<span style=\"color: #ff0000;\">550\u793e<\/span>\u4ee5\u4e0a\uff01\uff01<\/strong><br \/>\n\u65b0\u8208\u56fd\u3092\u4e2d\u5fc3\u306b\u6d77\u5916\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\uff08\u4f1a\u8a08\u3001\u7a0e\u52d9\u3001\u52b4\u52d9\u3001\u57fa\u790e\u77e5\u8b58\u3001\u8a2d\u7acb\u3001M&amp;A\u306a\u3069\uff09\u3092\u307e\u3068\u3081\u305f\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\uff01<\/p>\n<p>\u5404\u56fd\u306e\u30d3\u30b8\u30cd\u30b9\u57fa\u790e\u60c5\u5831\u306b\u52a0\u3048\u3001\u6700\u65b0\u306e\u6cd5\u6539\u6b63\u3084\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u306b\u3064\u3044\u3066\u3001\u9010\u4e00\u66f4\u65b0\u3057\u3066\u304a\u308a\u307e\u3059\uff01<br \/>\n\u4ee5\u4e0b\u3001URL\u3088\u308a<span style=\"color: #ff0000;\"><strong>\u7121\u6599\u4f1a\u54e1\u767b\u9332<\/strong><\/span>\uff0824\u6642\u9593\u304a\u8a66\u3057\uff09\u3082\u53ef\u80fd\u3067\u3059\u306e\u3067\u3001\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01<br \/>\n<b>URL\uff1a<a href=\"https:\/\/www.wiki-investment.jp\" target=\"_blank\" rel=\"noopener\">https:\/\/www.wiki-investment.jp<\/a><\/b><\/p>\n<hr \/>\n<p>Tokyo Consulting Firm Private Limited<br \/>\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30fb\u30c7\u30ea\u30fc\u62e0\u70b9<br \/>\n\u82e5\u6749\u5927\u52dd<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"3832\" data-permalink=\"https:\/\/kuno-cpa.co.jp\/india_blog\/column-97\/wakasugi\/\" data-orig-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2019\/04\/wakasugi.jpg?fit=216%2C246&amp;ssl=1\" data-orig-size=\"216,246\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;1&quot;}\" data-image-title=\"wakasugi\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2019\/04\/wakasugi.jpg?fit=216%2C246&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2019\/04\/wakasugi.jpg?fit=216%2C246&amp;ssl=1\" class=\"wp-image-3832 alignnone\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2019\/04\/wakasugi-150x150.jpg?resize=86%2C86\" alt=\"\" width=\"86\" height=\"86\" srcset=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2019\/04\/wakasugi.jpg?resize=150%2C150&amp;ssl=1 150w, https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2019\/04\/wakasugi.jpg?resize=120%2C120&amp;ssl=1 120w\" sizes=\"(max-width: 86px) 100vw, 86px\" data-recalc-dims=\"1\" \/><\/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 Limited\uff09\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","protected":false},"excerpt":{"rendered":"\u3053\u3093\u306b\u3061\u306f \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3001\u30a4\u30f3\u30c9\u30fb\u30c7\u30ea\u30fc\u30aa\u30d5\u30a3\u30b9\u306e\u82e5\u6749\u3067\u3059\u3002 \u4eca\u56de\u306f\u3001\u30a4\u30f3\u30c9\u3067\u306e\u7d66\u4e0e\u306b\u3064\u3044\u3066\u304a\u8a71\u3044\u305f\u3057\u307e\u3059\u3002 &nbsp; \u30a4\u30f3\u30c9\u3067\u306f\u3001\u7d66\u4e0e\u3092CTC\uff08Cost To Company\uff09\u3068\u3044\u3046\u5f62\u5f0f\u3067\u8868\u73fe\u3057\u307e\u3059 [&hellip;]","protected":false},"author":1,"featured_media":4004,"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":"","_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-1nx","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/5303"}],"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=5303"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/5303\/revisions"}],"predecessor-version":[{"id":5305,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/5303\/revisions\/5305"}],"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=5303"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/categories?post=5303"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/tags?post=5303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}