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{"id":5636,"date":"2021-04-12T00:24:38","date_gmt":"2021-04-12T00:24:38","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/india_blog\/?p=5636"},"modified":"2021-04-13T00:31:49","modified_gmt":"2021-04-13T00:31:49","slug":"%e3%80%90%e3%82%a4%e3%83%b3%e3%83%89%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e6%96%b0%e5%8a%b4%e5%83%8d%e6%b3%95%e6%96%bd%e8%a1%8c%e4%ba%88%e5%ae%9a%e3%81%ab%e3%82%88%e3%82%8b%e5%bd%b1%e9%9f%bf%e5%88%86","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/india_blog\/%e3%80%90%e3%82%a4%e3%83%b3%e3%83%89%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e6%96%b0%e5%8a%b4%e5%83%8d%e6%b3%95%e6%96%bd%e8%a1%8c%e4%ba%88%e5%ae%9a%e3%81%ab%e3%82%88%e3%82%8b%e5%bd%b1%e9%9f%bf%e5%88%86\/","title":{"rendered":"\u3010\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u65b0\u52b4\u50cd\u6cd5\u65bd\u884c\u4e88\u5b9a\u306b\u3088\u308b\u5f71\u97ff\u5206\u6790\u2015\u5168\u4f53\u6982\u8981\u3068\u8cc3\u91d1\u5b9a\u7fa9\u2015\u3011"},"content":{"rendered":"<p>Tokyo Consulting Firm Private Limited<br \/>\nTokyo Consulting Firm Human Resources Private Limited<br \/>\n\u30c7\u30ea\u30fc\u62e0\u70b9<\/p>\n<p>\u7686\u3055\u307e\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3001\u30c7\u30ea\u30fc\u62e0\u70b9\u3067\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u65b0\u52b4\u50cd\u6cd5\u65bd\u884c\u4e88\u5b9a\u306b\u3088\u308b\u5f71\u97ff\u5206\u6790\u3068\u3044\u3046\u3053\u3068\u3067\u3001<br \/>\n\u65b0\u52b4\u50cd\u6cd5\u306e\u5168\u4f53\u6982\u8981\u3068\u27802019\u5e74\u8cc3\u91d1\u6cd5\u306b\u304a\u3051\u308b\u300c\u8cc3\u91d1\u5b9a\u7fa9\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u3061\u3089\u306f\u5f0a\u793eWiki Investment\u306e\u7b2c11\u7ae0\u306e\u52b4\u52d9\u306b\u30ea\u30f3\u30af\u3057\u3066\u304a\u308a\u3001<br \/>\n\u73fe\u5728\u3001\u5f93\u6765\u306e\u52b4\u50cd\u6cd5\u3068\u4f75\u8a18\u3059\u308b\u5f62\u3067\u66f4\u65b0\u4e2d\u3067\u3059\u3002<\/p>\n<p>\u3010\u5168\u4f53\u6982\u8981\u3011<\/p>\n<p>2020\u5e749\u6708\u672b\u306b\u5927\u7d71\u9818\u627f\u8a8d\u304c\u4e0b\u308a\u3001\u65bd\u884c\u6642\u671f\u306f\u672a\u5b9a\u3067\u3059\u304c\u65b0\u5e74\u5ea6\u306e2021\u5e744\u6708\u4ee5\u964d\u3067\u306f\u306a\u3044\u304b\u3068\u8a00\u308f\u308c\u3066\u304a\u308a\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u6628\u4eca\u306e\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u306e\u5f71\u97ff\u3084\u653f\u6cbb\u7684\u306a\u9762\u304b\u3089\u3001\u672a\u3060\u6b63\u5f0f\u306a\u65bd\u884c\u65e5\u306f\u4e2d\u592e\u653f\u5e9c\u3088\u308a\u767a\u8868\u3055\u308c\u3066\u304a\u308a\u307e\u305b\u3093\u3002\u3059\u3067\u306b\u65b0\u52b4\u50cd\u6cd5\u306e\u6982\u8981\u306f\u627f\u8a8d\u304c\u4e0b\u308a\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u5f0a\u793e\u306f\u6b21\u56db\u534a\u671f\u306e7\u6708\u9803\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u4e88\u6e2c\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u65b0\u52b4\u50cd\u6cd5\u304c\u65bd\u884c\u3055\u308c\u308b\u3068\u3001\u73fe\u72b6\u306e29\u306e\u52b4\u50cd\u6cd5\u304b\u30894\u6cd5\u306b\u7d71\u62ec\u3055\u308c\u3001\u3053\u308c\u307e\u3067\u306f\u3001\u8907\u6570\u306b\u308f\u305f\u3063\u3066\u304a\u308a\u8907\u96d1\u306a\u5185\u5bb9\u3067\u3057\u305f\u304c\u30014\u6cd5\u306b\u7d71\u62ec\u3055\u308c\u308b\u3053\u3068\u3067\u3001\u3088\u308a\u7406\u89e3\u3057\u3084\u3059\u3044\u5185\u5bb9\u306b\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u65b0\u52b4\u50cd\u6cd5\u306f\u3001\u24602019\u5e74\u8cc3\u91d1\u6cd5(Code on Wages)\u3001\u24612020\u5e74\u52b4\u4f7f\u95a2\u4fc2\u6cd5(Industrial Relation Code)\u3001\u24622020\u5e74\u793e\u4f1a\u4fdd\u969c\u6cd5(Social Security Code)\u3001\u24632020\u5e74\u52b4\u50cd\u5b89\u5168\u885b\u751f\u6cd5(Occupational Safety, Health and Working Conditions Code)\u306e4\u7a2e\u985e\u3067\u69cb\u6210\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3010\u27802019\u5e74\u8cc3\u91d1\u6cd5(Code on Wages)\u3011<\/p>\n<p>2019\u5e74\u8cc3\u91d1\u6cd5\u306f\u3001\u73fe\u6cd5\u306e\u30011948\u5e74\u6700\u4f4e\u6cd5(The Minimum Wages Act, 1948)\u30011976\u5e74\u5e73\u7b49\u5831\u916c\u6cd5(The Equal Remuneration Act, 1976)\u30011936\u5e74\u8cc3\u91d1\u652f\u6255\u6cd5(The Payment of Wages Act, 1936)\u30011965\u5e74\u8cde\u4e0e\u652f\u6255\u6cd5(The Payment of Bonus Act, 1965)\u306e4\u6cd5\u304c1\u3064\u306b\u96c6\u7d04\u3055\u308c\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u3053\u304b\u3089\u306f2019\u5e74\u8cc3\u91d1\u6cd5\u306b\u304a\u3051\u308b\u7279\u5fb4\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\uff3b\u300c\u8cc3\u91d1\u300d\u306e\u5b9a\u7fa9\u306e\u7d71\u4e00\/Unified definition of \u201cWages\u201d\uff3d<\/p>\n<p>\u3053\u308c\u307e\u3067\u306e\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b29\u7a2e\u985e\u306e\u52b4\u50cd\u6cd5\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u6cd5\u5f8b\u3067\u300c\u8cc3\u91d1\u300d\u306b\u3064\u3044\u3066\u5b9a\u7fa9\u3055\u308c\u3066\u304a\u308a\u3001\u53c2\u7167\u3059\u308b\u6cd5\u5f8b\u306b\u3088\u3063\u3066\u7570\u306a\u3063\u3066\u304a\u308a\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u65b0\u52b4\u50cd\u6cd5\u3067\u306f\u3001\uff11\u3064\u306e\u7d71\u4e00\u3055\u308c\u305f\u300c\u8cc3\u91d1\u300d\u306e\u5b9a\u7fa9\u304c\u9069\u5fdc\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4eca\u5f8c\u3001\u300c\u8cc3\u91d1(wage)\u300d\u306b\u542b\u307e\u308c\u308b\u306e\u306f\u3001\u96c7\u7528\u6761\u4ef6\u306b\u57fa\u3065\u304f\u3001\u7d66\u4e0e\u30fb\u624b\u5f53\u30fb\u305d\u306e\u4ed6\u91d1\u92ad\u307e\u305f\u306f\u3001\u91d1\u92ad\u3068\u307f\u306a\u3055\u308c\u308b\u5831\u916c\u5168\u3066\u3068\u306a\u308a\u3001\u3064\u307e\u308a(i) \u57fa\u672c\u7d66(basic pay)\u3001(ii) \u7269\u4fa1\u8abf\u6574\u624b\u5f53(dearness allowance)\u3001(iii) \u6b8b\u7559\u624b\u5f53(retaining allowance\/Special allowance)\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u4e0b\u8a18\u9805\u76ee\u306b\u95a2\u3057\u307e\u3057\u3066\u306f\u300c\u8cc3\u91d1\u300d\u306b\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n<ol>\n<li>\u96c7\u7528\u6761\u4ef6\u306b\u57fa\u3065\u3044\u3066\u652f\u6255\u308f\u308c\u308b\u5831\u916c\u306b\u8a72\u5f53\u3057\u306a\u3044\u3001\u5f53\u9762\u6709\u52b9\u306a\u6cd5\u5f8b\u306b\u57fa\u3065\u3044\u3066\u652f\u6255\u308f\u308c\u308b\u8cde\u4e0e<br \/>\nany bonus payable under any law for the time being in force, which does not form part of the remuneration payable under the terms of employment<\/li>\n<li>\u4f4f\u5c45\u8cbb\u3001\u6c34\u9053\u5149\u71b1\u8cbb\u3001\u533b\u7642\u8cbb\u3001\u305d\u306e\u4ed6\u30a2\u30e1\u30cb\u30c6\u30a3\u8cbb\u3001\u653f\u5e9c\u304c\u8a8d\u3081\u3066\u3044\u308b\u8cc3\u91d1\u8a08\u7b97\u304b\u3089\u9664\u5916\u3055\u308c\u305f\u30b5\u30fc\u30d3\u30b9\u8cbb<br \/>\nthe value of any house-accommodation, or of the supply of light, water, medical attendance or other amenity or of any service excluded from the computation of wages by a general or special order of the appropriate government<\/li>\n<li>\u96c7\u7528\u4e3b\u304c\u5e74\u91d1\u307e\u305f\u306f\u3001\u7a4d\u7acb\u57fa\u91d1(PF)\u306b\u652f\u6255\u3063\u305f\u62e0\u51fa\u91d1\u53ca\u3073\u3001\u305d\u3053\u306b\u767a\u751f\u3057\u305f\u53ef\u80fd\u6027\u306e\u3042\u308b\u5229\u606f<br \/>\nany contribution paid by the employer to any pension or provident fund, and the interest which may have accrued thereon<\/li>\n<li>\u65c5\u8cbb\u4ea4\u901a\u8cbb<br \/>\nany conveyance allowance or the value of any travelling concession<\/li>\n<li>\u96c7\u7528\u306e\u6027\u8cea\u4e0a\u3001\u5f93\u696d\u54e1\u306b\u4f34\u3046\u7279\u5225\u306a\u8cbb\u7528\u3092\u8ca0\u62c5\u3059\u308b\u70ba\u306b\u5f93\u696d\u54e1\u306b\u652f\u6255\u308f\u308c\u308b\u91d1\u984d<br \/>\nany sum paid to the employed person to defray special expenses entailed on him by the nature of his employment<\/li>\n<li>\u5c45\u4f4f\u8cbb\u624b\u5f53<br \/>\nhouse rent allowance<\/li>\n<li>\u5f53\u4e8b\u8005\u306e\u88c1\u5b9a\u307e\u305f\u306f\u548c\u89e3\u3001\u3042\u308b\u3044\u306f\u3001\u88c1\u5224\u6240\u306e\u547d\u4ee4\u306b\u57fa\u3065\u3044\u3066\u652f\u6255\u308f\u308c\u308b\u5831\u916c<br \/>\nremuneration payable under any award or settlement between the parties or order of a court or tribunal<\/li>\n<li>\u6b8b\u696d\u624b\u5f53<br \/>\nany overtime allowance<\/li>\n<li>\u5f93\u696d\u54e1\u306b\u652f\u6255\u308f\u308c\u308b\u30b3\u30df\u30c3\u30b7\u30e7\u30f3<br \/>\nany commission payable to the employee<\/li>\n<li>\u5f93\u696d\u54e1\u89e3\u96c7\u306e\u969b\u306b\u652f\u6255\u308f\u308c\u308b\u9000\u8077\u91d1<br \/>\nany gratuity payable on the termination of employment<\/li>\n<li>\u30ea\u30b9\u30c8\u30e9\u306b\u3088\u308b\u89e3\u96c7\u3084\u9000\u8077\u306e\u969b\u306b\u652f\u6255\u308f\u308c\u308b\u9000\u8077\u91d1\u307e\u305f\u306f\u3001\u8b1d\u793c\u91d1<br \/>\nany retrenchment compensation or other retirement benefit payable to the employee or any ex-gratia payment made to him on the termination of employment<\/li>\n<\/ol>\n<p>\uff0a\u8cc3\u91d1\u9664\u5916\u306b\u542b\u307e\u308c\u308b\u4e0a\u8a1811\u9805\u76ee\u306e\u5408\u8a08\u91d1\u984d\u304c\u3001\u7d66\u4e0e\u5168\u4f53\u306e\u91d1\u984d\u306e50%\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u305d\u306e50%\u304b\u3089\u8d85\u3048\u305f\u5206\u306e\u91d1\u984d\u306f\u300c\u8cc3\u91d1\u300d\u3068\u307f\u306a\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6b21\u56de\u306f\u3001\u4e0a\u8a18\u306e\u300c\u8cc3\u91d1\u300d\u306e\u5b9a\u7fa9\u306e\u7d71\u4e00\u5316\u306b\u3088\u308bPF\u3084\u9000\u8077\u91d1\u306e\u62e0\u51fa\u984d\u306e\u5909\u5316\u306b\u3088\u3063\u3066\u3082\u305f\u3089\u3055\u308c\u308b\u3001\u4f01\u696d\u53ca\u3073\u3001\u5f93\u696d\u54e1\u69d8\u3078\u306e\u5f71\u97ff\u306b\u3064\u3044\u3066\u304a\u8a71\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>\u5f0a\u793e\u3067\u306f\u3001\u4eca\u56de\u306e\u65b0\u52b4\u50cd\u6cd5\u65bd\u884c\u4e88\u5b9a\u306b\u4f34\u3044\u3001<br \/>\n\u7d66\u4e0e\u69cb\u6210\u306e\u30ec\u30d3\u30e5\u30fc\u3084\u5206\u6790\u30b5\u30fc\u30d3\u30b9\u3082\u958b\u59cb\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u5f15\u304d\u7d9a\u304dwith\u30b3\u30ed\u30ca\u30fbafter\u30b3\u30ed\u30ca\u306e\u8996\u70b9\u304b\u3089\u3001<br \/>\n\u5c06\u6765\u306e\u30ea\u30b9\u30af\u3082\u898b\u636e\u3048\u305f\u5404\u7a2e\u30ec\u30bf\u30fc\u306e\u30c9\u30e9\u30d5\u30c8\u3084\u30ec\u30bf\u30fc\u306e\u30ec\u30d3\u30e5\u30fc\u3092\u884c\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5c31\u696d\u898f\u5247\u306e\u7121\u6599\u30ec\u30d3\u30e5\u30fc\u3084\u3001\u8cc3\u8cb8\u5951\u7d04\u66f8\u30fb\u4ed5\u5165\u5148\u3068\u306e\u5951\u7d04\u66f8\u3001\u9867\u5ba2\u3068\u306e\u30b5\u30fc\u30d3\u30b9\u30b3\u30f3\u30c8\u30e9\u30af\u30c8\u3068\u3044\u3063\u305f<br \/>\n\u5404\u7a2e\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u3084\u898b\u76f4\u3057\u306e\u30b5\u30dd\u30fc\u30c8\u306b\u3082\u529b\u3092\u5165\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5c11\u3057\u3067\u3082\u3001\u3054\u61f8\u5ff5\u70b9\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001<br \/>\n\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>(2021\u5e744\u670812\u65e5\u6642\u70b9)<\/p>\n<hr \/>\n<p>\u3088\u308a\u8a73\u3057\u3044\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u3001wiki Investment\u3088\u308a\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\uff01<\/p>\n<p><strong>\uff1cWiki-Investment\u3000- \u300e\u6d77\u5916\u6295\u8cc7\u306e\u8d64\u672c\u30b7\u30ea\u30fc\u30ba\u300f\u5f85\u671b\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\u3000-\uff1e<\/strong><br 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\/>\n\u30a4\u30f3\u30c9\u30c7\u30ea\u30fc\u62e0\u70b9<\/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":"Tokyo Consulting Firm Private Limited Tokyo Consulting Firm Human Resources Private Limited \u30c7\u30ea\u30fc\u62e0\u70b9 \u7686\u3055\u307e\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u6771\u4eac 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