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{"id":864,"date":"2013-02-18T15:12:23","date_gmt":"2013-02-18T15:12:23","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/india_blog\/%e3%80%8e%e3%82%a4%e3%83%b3%e3%83%89%e7%a8%8e%e5%8b%99%e3%81%aa%e3%82%93%e3%81%a6%e3%81%b8%e3%81%a3%e3%81%a1%e3%82%83%e3%82%89%e3%80%8f%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%ef%bc%88%e6%ba%90%e6%b3%89\/"},"modified":"2021-08-11T18:32:44","modified_gmt":"2021-08-11T18:32:44","slug":"final-return","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/india_blog\/final-return\/","title":{"rendered":"\u300e\u30a4\u30f3\u30c9\u7a0e\u52d9\u306a\u3093\u3066\u3078\u3063\u3061\u3083\u3089\u300f\u78ba\u5b9a\u7533\u544a\uff08\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff09\u7de8"},"content":{"rendered":"<p>\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u30a4\u30f3\u30c9\u7d71\u62ec\u306e\u5c0f\u8c37\u91ce\u3067\u3059\u3002<\/p>\n<p>2\u6708\u3082\u4e2d\u65ec\u306b\u306a\u308a\u6765\u6708\u306f\u6c7a\u7b97\u6642\u671f\u306b\u306a\u308a\u307e\u3059\u3002\u591a\u304f\u306e\u7d4c\u55b6\u8005\u69d8\u307e\u305f\u4f1a\u8a08\u8cac\u4efb\u8005\u306e\u7686\u69d8\u306f\u3001\u76e3\u67fb\u7d42\u4e86\u307e\u3067\u5fd9\u3057\u3044\u6642\u671f\u306b\u5dee\u3057\u639b\u304b\u308a\u307e\u3059\u306d\u3002<\/p>\n<p>\u6c7a\u7b97\u3068\u4e00\u8a00\u3067\u8a00\u3063\u3066\u3082\u3001\u6570\u3048\u304d\u308c\u306a\u3044\u7a0b\u306e\u4f5c\u696d\u3084\u7533\u8acb\u696d\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3057\u3066\u305d\u306e\u6c7a\u7b97\u306b\u95a2\u308f\u308b\u696d\u52d9\u306e\u4e2d\u3067\u3082\u3001\u672c\u65e5\u306f\u76f4\u63a5\u7a0e\u3067\u3042\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u9084\u4ed8\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u8a71\u3092\u3055\u305b\u3066\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u3010\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3011\u306e\u8aac\u660e\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"http:\/\/www.kuno-cpa.co.jp\/aboutus\/books.html#indiabook2012\" target=\"_blank\">\u5f0a\u793e\u8457\u66f8<\/a>P441\u306b\u3082\u8a18\u8f09\u3057\u3066\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u305d\u3061\u3089\u3092\u53c2\u8003\u306b\u3057\u3066\u9802\u3051\u308c\u3070\u5e78\u3044\u3067\u3059\u304c\u3001\u4eca\u56de\u306f\u4e0b\u8a182\u30d1\u30bf\u30fc\u30f3\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u30d5\u30ed\u30fc\u3092\u4f8b\u3068\u3057\u3066\u3054\u8aac\u660e\u81f4\u3057\u307e\u3059\u3002<\/p>\n<p>\u2460A\u793e\u304cTCF\u3078\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3057\u305f\u5834\u5408<br \/>\nA\u793e\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u5b8c\u4e86\u5f8c\u3001\u8acb\u6c42\u66f8\uff08\u30b5\u30fc\u30d3\u30b9\u7a0e\u3068\u6559\u80b2\u76ee\u7684\u7a0e\u542b\u3080\uff09\u3092\u9001\u308a\u3001TCF\u306f\u3001A\u793e\u3078\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff08\u8acb\u6c42\u984d\u306e10\uff05\uff09\u3092\u3001\u63a7\u9664\u3057\u652f\u6255\u3092\u81f4\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u6642\u306b\u63a7\u9664\u3057\u305f\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306f\u3001\u6bce\u6708\u7a0e\u52d9\u5f53\u5c40\uff08Income Tax Department; ITD\uff09.\u3078\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3001\u3064\u307e\u308a\u3053\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306f\u3001TCF\u306b\u3068\u3063\u3066\u3010Liability\u3011\u3068\u306a\u308b\u305f\u3081\u5fc5\u305a\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001TDS Return\u306b\u5408\u308f\u305b\u56db\u534a\u671f\u306b\u4e00\u5ea6TCF\u306f\u3001A\u793e\u306b\u5bfe\u3057TDS\u7d0d\u4ed8\u306e\u8a3c\u660e\u66f8\u3068\u3057\u3066Form16A\u3092\u767a\u884c\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306eTDS\u306f\u3001TCF\u304c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u652f\u6255\u3044\u7fa9\u52d9\u3092\u8ffd\u3044\u3001\u5fc5\u305a\u6bce\u6708\u7a0e\u52d9\u5f53\u5c40\u306e\u652f\u6255\u3001\u305d\u3057\u3066TCF\u304cForm16A\u3092A\u793e\u3078\u767a\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\uff08\u53c8\u3001\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306f\u3001Form16\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u4f01\u696d\u304b\u3089\u793e\u54e1\u3078\u767a\u884c\u3055\u308c\u3001\u3053\u308c\u3092\u57fa\u306b\u5e74\u4e00\u56de\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u500b\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3001ITD\u3078\u9001\u4ed8\u3057\u5b8c\u4e86\u3068\u306a\u308a\u307e\u3059\uff09<\/p>\n<p>\u2461TCF\u304c\u3001B\u793e\u3078\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3057\u8acb\u6c42\u66f8\uff08\u6559\u80b2\u76ee\u7684\u7a0e\u542b\u3080\uff09\u3092\u9001\u4ed8\u3057\u305f\u5834\u5408<br \/>\nB\u306f\u3001TCF\u793e\u3078\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff08\u8acb\u6c42\u984d\u306e10\uff05\uff09\u3092\u3001\u63a7\u9664\u3057\u652f\u6255\u3092\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u2460\u3068\u7570\u306a\u308a\u3001TCF\u306e\u53ce\u5165\uff08Income\uff09\u306b\u5bfe\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u30a4\u30e1\u30fc\u30b8\u3068\u3057\u307e\u3057\u3066\u306f\u3001TCF\u306e\u3010Asset\u3011\u3068\u306a\u308b\u611f\u3058\u3067\u3059\u3001<\/p>\n<p>\u3053\u306e\u53ce\u5165\u306b\u95a2\u3057\u3066\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u53d6\u308a\u6271\u3044\u306f\u3001\u4e0b\u8a182\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\nA. \u6cd5\u4eba\u7a0e\u304b\u3089TDS\u3092\u6e80\u984d\u63a7\u9664\u3067\u304d\u305f\u5834\u5408<br \/>\n\u2192\u652f\u6255\u3046\u6cd5\u4eba\u7a0e\u304b\u3089TDS\u5206\u304c\u6e1b\u984d\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>B. \u652f\u6255\u4e88\u5b9a\u6cd5\u4eba\u7a0e\u304b\u3089TDS\u3092\u4e00\u90e8\u306e\u307f\u63a7\u9664\u3001\u3082\u3057\u304f\u306f\u6cd5\u4eba\u7a0e\u306e\u652f\u6255\u3044\u304c\u7121\u304f\u7fcc\u671f\u3078\u72d0\u72f8\u8d8a\u3057\u305f\u5834\u5408\u3002<br \/>\n\u2192\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3092\u4e00\u90e8\u53c8\u306f\u3001\u5168\u984d\u3092\u63a7\u9664\u3067\u304d\u307e\u305b\u3093\u3067\u3057\u305f\u306e\u3067\u3001\u7a0e\u52d9\u7533\u544a\uff08Income Tax Return\uff09\u6642\u306b\u3001\u3053\u306e\u65e8\u3092\u8a18\u8f09\u3057ITD\u3078\u7533\u544a\u3057\u307e\u3059\u3002\u7533\u544a\u5f8c\u3001\u7d04\u4e00\u5e74\u4ee5\u5185\u306b\u5404\u4f01\u696d\u69d8\u306e\u767b\u9332\u9280\u884c\u53e3\u5ea7\u3078Refund\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u5c11\u3005\u9577\u304f\u306a\u308a\u307e\u3057\u305f\u304c\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3060\u3051\u3067\u3082\u3053\u306e\u69d8\u306b\u8907\u96d1\u3068\u306a\u308a\u307e\u3059\u3002\u73fe\u5728\u3067\u306f\u3001\u4f1a\u8a08\u306f\u5185\u88fd\u5316\u3057\u3066\u3044\u308b\u4f01\u696d\u69d8\u306e\u591a\u3044\u3068\u306f\u601d\u3044\u307e\u3059\u304c\u3001\u3082\u3057\u30a4\u30f3\u30c9\u4eba\u4f1a\u8a08\u62c5\u5f53\u3078\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3057\u3066\u307b\u3057\u3044\u3068\u306e\u3054\u76f8\u8ac7\u3084\u8ca1\u52d9\u30fb\u7a0e\u52d9\u30fb\u52b4\u52d9\u554f\u308f\u305a\u3001\u3054\u8cea\u554f\u306a\u3069\u3042\u308a\u307e\u3057\u305f\u3089\u3001<a href=\"http:\/\/www.kuno-cpa.co.jp\/form\/\" target=\"_blank\">\u3053\u3061\u3089\u307e\u3067\u3054\u9023\u7d61\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/a><\/p>\n<p>\u203b\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\u5f53\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\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\u307e\u305b\u3002<\/p>\n<p><font color=\"red\"><strong>\u25a0\u7121\u6599\u30bb\u30df\u30ca\u30fc\u306e\u304a\u77e5\u3089\u305b\u25a0<\/strong><\/font><br \/>\n<strong><font size=\"2\">2\u670822\u65e5\uff08\u91d1\uff09\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u6771\u4eac\u672c\u793e\u306b\u3066\u958b\u50ac\uff01<\/font><\/strong><br \/>\n<strong><font color=\"maroon\"><font size=\"3\"><a href=\"http:\/\/www.jin-zai.co.jp\/seminar\/su_seminar\/2013\/02\/20130222k.html\" target=\"_blank\">\u73fe\u5730\u99d0\u5728\u54e1\u306b\u3088\u308b\u30a4\u30f3\u30c9\u7d44\u7e54\u3092\u6d3b\u6027\u5316\u3055\u305b\u308b\u4eba\u4e8b\u5236\u5ea6\u30bb\u30df\u30ca\u30fc<\/a><\/font><\/font><\/strong><br \/>\n\u5f53\u793e\u30a4\u30f3\u30c9\u99d0\u5728\u54e1\u300c\u4ec1\u4e95\u3044\u305a\u307f\u300d\u304c2\u6708\u306b\u4e00\u6642\u5e30\u56fd\u3059\u308b\u969b\u306b\u30bb\u30df\u30ca\u30fc\u3092\u958b\u50ac\u3044\u305f\u3057\u307e\u3059\u3002\u30a4\u30f3\u30c9\u4eba\u4e8b\u4e8b\u60c5\u3092\u7406\u89e3\u3057\u3001\u3069\u306e\u3088\u3046\u306b\u30a4\u30f3\u30c9\u4eba\u3092\u30e2\u30c1\u30d9\u30fc\u30c8\u3057\u3066\u3044\u304f\u306e\u304b\u3001\u30a4\u30f3\u30c9\u7d44\u7e54\u3092\u6d3b\u6027\u5316\u3055\u305b\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u81f4\u3057\u307e\u3059\u3002\u305c\u3072\u3054\u53c2\u52a0\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"http:\/\/www.jin-zai.co.jp\/seminar\/su_seminar\/2013\/02\/20130222k.html\" target=\"_blank\">\u304f\u308f\u3057\u304f\u306f\u3053\u3061\u3089\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/a><\/p>\n<p>\u2193\u30af\u30ea\u30c3\u30af\u306b\u3054\u5354\u529b\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u2193<\/p>\n<p><a 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