\u3007PPh21(\u500b\u4eba\u6240\u5f97\u6e90\u6cc9\u7a0e)<\/span><\/h3>\n

\u96c7\u7528\u5074\u306f\u3001\u5f93\u696d\u54e1\u306b\u652f\u7d66\u3059\u308b\u7d66\u4e0e\u304b\u3089\u4e00\u5b9a\u306e\u6240\u5f97\u7a0e\u7387\u306b\u57fa\u3065\u304d\u3001\u6e90\u6cc9\u5fb4\u53ce\u3092\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u304c\u500b\u4eba\u6240\u5f97\u6e90\u6cc9\u7a0e\uff08PPh21\uff09\u3067\u3059\u3002<\/p>\n

\u96c7\u7528\u5074\u306f\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u652f\u6255\u3046\u7d66\u4e0e\u304b\u3089\u3001\u6bce\u6708\u4e00\u5b9a\u984d\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u3001\u305d\u306e\u6e90\u6cc9\u7a0e\u984d\u3092\u3001\u5fb4\u53ce\u3057\u305f\u6708\u306e\u7fcc\u670810\u65e5\u307e\u3067\u306b\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002
\n\u65b0\u3057\u304f\u8d74\u4efb\u3055\u308c\u305f\u65b9\u3067\u3001\u7d0d\u7a0e\u8005\u756a\u53f7\uff08NPWP\uff09\u3092\u53d6\u5f97\u3057\u3066\u3044\u306a\u3044\u500b\u4eba\u306b\u5bfe\u3057\u3066\u7d66\u4e0e\u3092\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u5074\u3067\u652f\u7d66\u3059\u308b\u5834\u5408\u306f\u3001\u7a0e\u6cd5\u3067\u5b9a\u3081\u308b\u6e90\u6cc9\u7a0e\u7387\u306b\u5bfe\u3057\u306620%\u306e\u8ffd\u52a0\u7a0e\u7387\u3092\u9069\u7528\u3057\u3066\u6e90\u6cc9\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n\n\n\n\n\n

\u3010\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6240\u5f97\u7a0e\u7387\uff0865\u6b73\u672a\u6e80\u306e\u5c45\u4f4f\u7537\u6027\uff09\u3011<\/td>\n<\/tr>\n
\u8ab2\u7a0e\u6240\u5f97\uff08\u30eb\u30d4\u30a2\uff09<\/td>\n	\u6240\u5f97\u7a0e\u7387\uff08\uff05\uff09<\/td>\n	\u901f\u7b97\u7528\uff08\u5186\uff09 \n\uff08\u30de\u30a4\u30ca\u30b9\u3059\u308b\uff09<\/td>\n<\/tr>\n
<\/td>\n	\uff5e<\/td>\n	50,000,000<\/td>\n	5<\/td>\n	–<\/td>\n<\/tr>\n
50,000,001<\/td>\n	\uff5e<\/td>\n	250,000,000<\/td>\n	15<\/td>\n	2,500,000<\/td>\n<\/tr>\n
250,000,001<\/td>\n	\uff5e<\/td>\n	500,000,000<\/td>\n	25<\/td>\n	30,000,000<\/td>\n<\/tr>\n
500,000,001<\/td>\n	\uff5e<\/td>\n	<\/td>\n	30<\/td>\n	62,500,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \u203b\u7d041,800\u4e07\u5186\u4ee5\u4e0a\u306e\u9ad8\u6240\u5f97\u8005\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u305f\u65b9\u304c\u624b\u53d6\u984d\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u304c\u3001\u305d\u308c\u3088\u308a\u3082\u6240\u5f97\u304c\u5c11\u306a\u3044\u5834\u5408\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u65b9\u304c\u624b\u53d6\u984d\u304c\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n  <\/p>\n \u3007PPh23\uff08\u30b5\u30fc\u30d3\u30b9\u6e90\u6cc9\u7a0e\uff09\/PPh4-2\uff08\u5efa\u7269\/\u571f\u5730\u30ec\u30f3\u30bf\u30eb\u7a0e\uff09<\/span><\/h3>\n \u5185\u56fd\u6cd5\u4eba\u3084PE\u3092\u6709\u3059\u308b\u5916\u56fd\u6cd5\u4eba\u3001\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u3001\u304a\u3088\u3073\u6307\u5b9a\u3055\u308c\u305f\u500b\u4eba\u306f\u3001\u4ed6\u306e\u56fd\u5185\u306e\u5c45\u4f4f\u8005\u3078\u306e\u73fe\u7269\u306e\u79fb\u52d5\u304c\u4f34\u308f\u306a\u3044\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u3001\u300c\u8acb\u6c42\u8005\u306e\u6240\u5f97\u7a0e\u3092\u652f\u6255\u8005\u304c\u4ee3\u884c\u3057\u3066\u7d0d\u7a0e\u3059\u308b\u300d\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n PPh23\u4f8b\u3048\u3070…<\/strong><\/p>\n \n \u30ec\u30f3\u30bf\u30ab\u30fc\u304a\u3088\u3073\u904b\u8ee2\u624b\u30d5\u30a3\u30fc<\/li>\n \u5f01\u8b77\u58eb\u3001\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u30d5\u30a3\u30fc<\/li>\n<\/ul>\n \u4e0a\u8a18\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3057\u3066\u3001\u652f\u6255\u3046\u969b\u306b\u30012\uff05\u5206\u3092\u6e90\u6cc9\u3057\u3066\u7fcc\u6708\u306e10\u65e5\u306b\u7d0d\u4ed8\u300120\u65e5\u306b\u7533\u544a\u3068\u306a\u308a\u307e\u3059\u3002 \n\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u3053\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u3001PPh23\u306e\u6e90\u6cc9\u306e\u5fc5\u8981\u3084\u7a0e\u7387\u7b49\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u30b1\u30fc\u30b9\u304c\u591a\u3044\u306e\u304c\u5b9f\u60c5\u3067\u3059\u3002\u5fb4\u53ce\u6f0f\u308c\u3068\u306a\u3089\u306a\u3044\u3088\u3046\u306b\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n  <\/p>\n PPh4-2\u3082\u4e0a\u8a18\u3001PPh23\u3068\u540c\u3058\u4ed5\u7d44\u307f\u3067\u3059\u3002 \n\u5efa\u7269\uff08\u30aa\u30d5\u30a3\u30b9\u3001\u30a2\u30d1\u30fc\u30c8\uff09\u306a\u3089\u3073\u306b\u571f\u5730\u306e\u30ec\u30f3\u30bf\u30eb\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u300110\uff05\u306e\u6e90\u6cc9\u3092\u3057\u307e\u3059\u3002<\/p>\n  <\/p>\n \u3007PPh24\uff08\u500b\u4eba\u6240\u5f97\u7a0e\u306b\u304b\u304b\u308f\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\uff09<\/span><\/h3>\n PPh24\u3068\u306f\u3001\u4e00\u8a00\u3067\u3044\u3046\u3068\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u3067\u3059\u3002 \n\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u56fd\u5185\u306e\u7d0d\u7a0e\u8005\u304c\u3001\u56fd\u5916\u3067\u5f97\u305f\u6240\u5f97\u306b\u5bfe\u3057\u3066\u3001\u56fd\u5916\u3067\u652f\u6255\u3063\u305f\u3001\u3042\u308b\u3044\u306f\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u91d1\u3092\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u56fd\u5185\u306e\u7a0e\u91d1\u306e\u4e88\u7d0d\u3068\u307f\u306a\u3059\u5185\u5bb9\u3067\u3059\u3002<\/p>\n  <\/p>\n \u3007PPh25\uff08\u500b\u4eba\u53ca\u3073\u6cd5\u4eba\u306e\u4e88\u7d0d\uff09<\/span><\/h3>\n PPh25\u3068\u306f\u3001\u500b\u4eba\u53ca\u3073\u6cd5\u4eba\u306b\u304a\u3051\u308b\u4e88\u7d0d\u7a0e\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002 \n\u500b\u4eba\u53ca\u3073\u6cd5\u4eba\u306f\u3001\u305d\u306e\u8ab2\u7a0e\u5e74\u5ea6\u306b\u304a\u3044\u3066\u4e88\u6e2c\u3055\u308c\u308b\u7dcf\u6240\u5f97\u7a0e(\u524d\u5e74\u5ea6\u306e\u6240\u5f97\u7a0e\u984d\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u306e12\u5206\u306e1)\u3092\u6bce\u6708\u4e88\u5b9a\u7d0d\u7a0e\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n  <\/p>\n \u3007PPh26\uff08\u6d77\u5916\u30b5\u30fc\u30d3\u30b9\uff08\u975e\u5c45\u4f4f\u8005\uff09\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u7a0e\uff09<\/span><\/h3>\n PPh26\u3068\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u5c45\u4f4f\u8005\u304c\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u6052\u4e45\u7684\u65bd\u8a2d\u3092\u6301\u305f\u306a\u3044\u975e\u5c45\u4f4f\u8005\u304b\u3089\u63d0\u4f9b\u3055\u308c\u305f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u3066\u3001\u305d\u306e\u5bfe\u4fa1\u3092\u652f\u6255\u3046\u969b\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n \u5177\u4f53\u7684\u306b\u8003\u3048\u308b\u3068\u2026<\/strong><\/p>\n \u300c\u672c\u793e\u304b\u3089\u306e\u6280\u8853\u652f\u63f4\u306b\u5bfe\u3059\u308b\u652f\u6255\u3044\u300d\u306e\u5834\u5408\u3001\u30b5\u30fc\u30d3\u30b9\u7b49\u306e\u56fd\u5916\u53d6\u5f15\u306b\u95a2\u308f\u308b\u7d0d\u7a0e\u306e\u57fa\u672c\u306f\u3001\u300c\u4fa1\u5024\u304c\u751f\u307e\u308c\u305f\u3068\u3053\u308d\u3067\u7d0d\u7a0e\u300d\u3067\u3059\u3002<\/p>\n \u300c\u672c\u793e\u304b\u3089\u306e\u6280\u8853\u652f\u63f4\u306b\u5bfe\u3059\u308b\u652f\u6255\u3044\u300d\u306e\u305f\u3081\u3001\u6d77\u5916\u3078\u9001\u91d1\u3092\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\uff08\uff1d\u8acb\u6c42\u8005\uff09\u304c\u6d77\u5916\u306e\u4f01\u696d\u306e\u5834\u5408\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u91d1\u3092\u7d0d\u7a0e\u3059\u308b\u306e\u306f\u96e3\u3057\u3044\u305f\u3081\u3001\u8acb\u6c42\u3092\u53d7\u3051\u305f\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4f1a\u793e\u304c\u3001\u58f2\u4e0a\uff08\uff1d\u8acb\u6c42\u984d\uff09\u304b\u3089\u6e90\u6cc9\u3057\u3001\u7d0d\u7a0e\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n  <\/p>\n \u901a\u5e38\u306f20\uff05\u306e\u6e90\u6cc9\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u307e\u3059\u304c\u3001\u4e8c\u56fd\u9593\u79df\u7a0e\u5354\u5b9a\u304c\u7de0\u7d50\u3055\u308c\u3066\u3044\u308b\u56fd\uff08\u65e5\u672c\u3092\u542b\u3080\uff09\u3078\u306e\u652f\u6255\u3044\u306f\u5c45\u4f4f\u8a3c\u660e\u306e\u767a\u884c\u306b\u3088\u308a\u6e90\u6cc9\u7a0e\u7387\u304c\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/p>\n  <\/p>\n \u5f0a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3067\u306f\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u7a0e\u52d9\u95a2\u4fc2\u3060\u3051\u3067\u306a\u304f\u3001\u4f1a\u8a08\u696d\u52d9\u306e\u5185\u88fd\u5316\u652f\u63f4\u3001\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30b7\u30b9\u30c6\u30e0\u306e\u69cb\u7bc9\u30fb\u904b\u7528\u306b\u529b\u3092\u3044\u308c\u3066\u304a\u308a\u307e\u3059\u3002 \n\u3054\u8cea\u554f\u7b49\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u304a\u6c17\u8efd\u306b\u304a\u58f0\u304c\u3051\u304f\u3060\u3055\u3044\u3002<\/p>\n  <\/p>\n \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u62e0\u70b9 \n\u4e2d\u6751\u6587\u9999\uff08\u306a\u304b\u3080\u3089\u3042\u3084\u304b\uff09 \n<\/p>\n  <\/p>\n \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\u306bPT.Tokyo Consulting\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<\/p>\n","protected":false},"excerpt":{"rendered":"\u304a\u4e16\u8a71\u306b\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u6cd5\u4eba\u306e\u4e2d\u6751\u3067\u3059\u3002 \u4eca\u9031\u306e\u30d6\u30ed\u30b0\u3068\u306a\u308a\u307e\u3059\u3002 \u304a\u6642\u9593\u3042\u308b\u969b\u306b\u305c\u3072\u4e00\u5ea6\u304a\u76ee\u901a\u3057\u9802\u3051\u307e\u3059\u3068\u5e78\u3044\u3067\u3059\u3002   2020\u5e74\u3082\u65e9\u304f\u30823\u6708\u3068\u306a\u308a\u30014\u6708\u304b\u3089\u6b63\u5f0f\u306b\u30a4\u30f3\u30c9 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