<br />
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\/>\n\u524d\u56de\u3001\u30a4\u30f3\u30c9\u4f1a\u8a08\u57fa\u6e96\u306b\u4f34\u3046\u5275\u7acb\u8cbb\u306e\u51e6\u7406\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3057\u305f\u3002\u305d\u3057\u3066\u3001\u4eca\u56de\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\uff08Income Tax Act &#8220;Section 35D&#8221;\uff09\u306b\u304a\u3044\u3066\u306e\u5275\u696d\u8cbb\u306e\u51e6\u7406\u65b9\u6cd5\u3092\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u4e0a\u3067\u306e\u5275\u7acb\u8cbb\u306e\u51e6\u7406\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u3068\u6bd4\u8f03\u3059\u308b\u3068\u591a\u5c11\u7570\u306a\u308a\u307e\u3059\u3002\u5275\u696d\u8cbb\u306b\u542b\u307e\u308c\u308b\u9805\u76ee\u306f\u4e0a\u8a18\u3068\u540c\u69d8\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u6240\u5f97\u7a0e\u6cd5\u3067\u306f\u4f1a\u8a08\u57fa\u6e96\uff08Accounting Standard 26, &#8220;Intangible Asset&#8221;\uff09\u3068\u306f\u7570\u306a\u308b\u51e6\u7406\u3092\u3057\u307e\u3059\u3002\u511f\u5374\u671f\u9593\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u5e74\u5ea6\u304b\u30895\u5e74\u9593\u306b\u6e21\u3063\u3066\u5747\u7b49\u306b\u511f\u5374\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u53c8\u3001\u73fe\u5730\u6cd5\u4eba\u3068\u305d\u306e\u4ed6\uff08\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u3084\u652f\u5e97\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u4e8b\u52d9\u6240\uff09\u306b\u3088\u3063\u3066\u511f\u5374\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u4e0b\u8a18\u3092\u53c2\u8003\u3068\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u3010\u73fe\u5730\u6cd5\u4eba\u306e\u5834\u5408\u3011<br \/>\n\u2460\u5275\u7acb\u8cbb\uff08\u5b9f\u8cbb\uff09<br \/>\n\u2461\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u8cbb\u7528\u306e5\uff05\u3001\u3082\u3057\u304f\u306f\u6295\u4e0b\u8cc7\u672c\u91d1\u306e5\uff05\u306e\u9ad8\u3044\u65b9<\/p>\n<p>\u4e0a\u8a182\u9805\u76ee\u3088\u308a\u91d1\u984d\u306e\u5c11\u306a\u3044\u65b9\u304c\u511f\u5374\u5bfe\u8c61\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8a08\u7b97\u4f8b\uff09<br \/>\n\u5275\u7acb\u8cbb\uff08Preliminary expenses)\uff1a400,000<br \/>\n\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u8cbb\u7528\uff08Cost of Project)\uff1a3,000,000<br \/>\n\u6295\u4e0b\u8cc7\u672c\u91d1\uff08Capital Employed)\uff1a2,000,000<\/p>\n<table width=\"100%\" border=\"1\" cellspacing=\"0\" cellpadding=\"4\" align=\"center\">\n<tr>\n<td width=\"80%\" align=\"center\" valign=\"middle\" bgcolor=\"#b8131a\"><span style=\"color: #ffffff;\">\u9805\u76ee<\/span><\/td>\n<td width=\"20%\" align=\"center\" valign=\"middle\" bgcolor=\"#b8131a\"><span style=\"color: #ffffff;\">\u91d1\u984d\uff08INR\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"middle\">\u2460\u5275\u7acb\u8cbb<\/td>\n<td align=\"right\" valign=\"middle\">400,000<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"middle\">\u2461\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u8cbb\u7528\u306e5\uff05\uff08150,000INR\uff09\u53c8\u306f\u3001\u6295\u4e0b\u8cc7\u672c\u91d1\u306e5\uff05\uff08100,000INR\uff09\u306e\u9ad8\u3044\u65b9<\/td>\n<td align=\"right\" valign=\"middle\">150,000<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"middle\">\u2460\u53c8\u306f\u2461\u306e\u5c11\u306a\u3044\u65b9<\/td>\n<td align=\"right\" valign=\"middle\">250,000<\/td>\n<\/tr>\n<\/table>\n<p>\n\u6bce\u5e74\u306e\u5275\u7acb\u8cbb\u306b\u4fc2\u308b\u511f\u5374\u8cbb\u7528\uff085\u5e74\u9593\u3067\u306e\u511f\u5374\uff09<br \/>\n250,000\/5\u5e74=50\uff0c000\/\u5e74<\/p>\n<p>\u4eee\u306b2013\u5e744\u6708\u306b\u8a2d\u7acb\u3057\u305f\u5834\u5408\u306f\u3001FY2013-14\u306b\u304a\u3044\u3066\u306f50,000INR\u306e\u511f\u5374\u3068\u306a\u308a\u3001\u6700\u7d42\u511f\u5374\u5e74\u5ea6\u306fFY2018-19\u3068\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u30672013\u5e7410\u6708\u306b\u8a2d\u7acb\u3057\u305f\u5834\u5408\u306f\u3001FY2013-14\u306b\u304a\u3044\u30664\u6708\u306b\u8a2d\u7acb\u3057\u305f\u5834\u5408\u3068\u540c\u69d8\u306b50,000INR\u306e\u511f\u5374\u3092\u884c\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u6700\u7d42\u511f\u5374\u5e74\u5ea6\u3082\u540c\u3058\u304fFY2018-19\u3068\u306a\u308a\u3001FY2019-20\u306b\u304a\u3044\u3066\u306f\u511f\u5374\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3010\u73fe\u5730\u6cd5\u4eba\u4ee5\u5916\u306e\u5834\u5408\u3011<br \/>\n\u2460 \u5275\u7acb\u8cbb\uff08\u5b9f\u8cbb\uff09<br \/>\n\u2460 \u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u8cbb\u7528\u306e5\uff05<\/p>\n<p>\u4e0a\u8a182\u9805\u76ee\u3088\u308a\u91d1\u984d\u306e\u5c11\u306a\u3044\u65b9\u304c\u511f\u5374\u5bfe\u8c61\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8a08\u7b97\u4f8b\uff09<br \/>\n\u5275\u7acb\u8cbb\uff08Preliminary expenses)\uff1a400,000INR<br \/>\n\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u8cbb\u7528\uff08Cost of Project)\uff1a3,000,000INR<\/p>\n<table width=\"100%\" border=\"1\" cellspacing=\"0\" cellpadding=\"4\" align=\"center\">\n<tr>\n<td width=\"80%\" align=\"center\" valign=\"middle\" bgcolor=\"#b8131a\"><span style=\"color: #ffffff;\">\u9805\u76ee<\/span><\/td>\n<td width=\"20%\" align=\"center\" valign=\"middle\" bgcolor=\"#b8131a\"><span style=\"color: #ffffff;\">\u91d1\u984d\uff08INR\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"middle\">\u2460\u5275\u7acb\u8cbb<\/td>\n<td align=\"right\" valign=\"middle\">400,000<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"middle\">\u2461\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u8cbb\u7528\u306e5\uff05\uff08250,000INR\uff09<\/td>\n<td align=\"right\" valign=\"middle\">250,000<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"middle\">\u2460\u53c8\u306f\u2461\u306e\u5c11\u306a\u3044\u65b9<\/td>\n<td align=\"right\" valign=\"middle\">150,000<\/td>\n<\/tr>\n<\/table>\n<p>\n\u6bce\u5e74\u306e\u5275\u7acb\u8cbb\u306b\u4fc2\u308b\u511f\u5374\u8cbb\u7528\uff085\u5e74\u9593\u3067\u306e\u511f\u5374\uff09<br \/>\n150,000\/5\u5e74=30,000\/\u5e74<\/p>\n<p>\u73fe\u5730\u6cd5\u4eba\u4ee5\u5916\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u5275\u7acb\u8cbb\u306b\u4fc2\u308b\u511f\u5374\u671f\u9593\u306f\u3001\u73fe\u5730\u6cd5\u4eba\u3068\u540c\u69d8\u306b\u6700\u7d42\u511f\u5374\u5e74\u5ea6\u306f\u3001FY2018-19\u3068\u306a\u308a\u307e\u3059\u3002\u4f1a\u8a08\u57fa\u6e96\u3068\u306e\u5dee\u7570\u306f\u3001\u30a4\u30f3\u30c9\u4eba\u4f1a\u8a08\u30b9\u30bf\u30c3\u30d5\u3060\u3051\u3067\u306f\u5fc3\u914d\u306a\u6642\u3082\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u3002\u5f7c\u3089\u306f\u51fa\u6765\u306a\u3044\u3053\u3068\u3082\u306f\u3063\u304d\u308a\u51fa\u6765\u308b\u3068\u8a00\u3044\u5207\u3063\u3066\u3057\u307e\u3059\u306e\u3067\u3002\u3053\u306e\u3088\u3046\u306b\u3001\u5c11\u3057\u3067\u3082\u9032\u51fa\u524d\u5f8c\u306e\u4f1a\u8a08\u304b\u3089\u7a0e\u52d9\u3001\u4eba\u4e8b\u3001\u52b4\u52d9\u95a2\u4fc2\u3067\u306e\u4e0d\u5b89\u3084\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, 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\u307e\u305b\u3002<\/p>\n<p>\u2193\u30af\u30ea\u30c3\u30af\u306b\u3054\u5354\u529b\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u2193<\/p>\n<p><a href=\"http:\/\/blog.with2.net\/link.php?1293750:3200\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/image.with2.net\/img\/banner\/c\/banner_1\/br_c_3200_1.gif?resize=110%2C31\" width=\"110\" height=\"31\" border=\"0\" alt=\"\u4eba\u6c17\u30d6\u30ed\u30b0\u30e9\u30f3\u30ad\u30f3\u30b0\u3078\" data-recalc-dims=\"1\"><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u30a4\u30f3\u30c9\u30fb\u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5\u7d71\u62ec\u306e\u5c0f\u8c37\u91ce\u52dd\u5e78\u3067\u3059\u3002 \u5148\u65e5\u30c7\u30ea\u30fc\u30fb\u30e0\u30f3\u30d0\u30a4\u9593\u8ca8\u7269\u5c02\u7528\u9244\u9053\u5efa\u8a2d\u306b\u304a\u3044\u3066\u53cc\u65e5\u3055\u3093\u304c\u30e0\u30f3\u30d0\u30a4\u306b\u672c\u793e\u3092\u7f6e\u304f\u30a4\u30f3\u30c9\u5efa\u8a2d\u696d\u738b\u624b\u306eLarsen &#038; Toubro Limited\u3068\u624b [&hellip;]","protected":false},"author":1,"featured_media":1911,"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":[3,24],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2018\/12\/\u305d\u306e\u4ed6.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycFi-eH","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/911"}],"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=911"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/911\/revisions"}],"predecessor-version":[{"id":2940,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/911\/revisions\/2940"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/media\/1911"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/media?parent=911"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/categories?post=911"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/tags?post=911"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}