\u5e73\u7d20\u306f\u683c\u5225\u306e\u3054\u9ad8\u914d\u3092\u8cdc\u308a\u3001\u539a\u304f\u5fa1\u793c\u7533\u3057\u4e0a\u3052\u307e\u3059\u3002
\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u306e\u8c37\u53e3\u3067\u5fa1\u5ea7\u3044\u307e\u3059\u3002<\/p>\n

\u65b0\u4e88\u7b97\u6848\u306e\u7b56\u5b9a\u306b\u3088\u308a\u3001\u6e90\u6cc9\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u201cSpecial classes of income\u201d\u306e\u5185\u5bb9\u306b\u4e00\u90e8\u5909\u66f4\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3002\u7279\u306b\u6d77\u5916\u53d6\u5f15\u3092\u884c\u3063\u3066\u3044\u308b\u591a\u304f\u306e\u65e5\u7cfb\u4f01\u696d\u306b\u304a\u3044\u3066\u5bfe\u8c61\u3068\u306a\u308a\u3048\u308b\u5909\u66f4\u3068\u306a\u308b\u305f\u3081\u3001\u4eca\u56de\u306f\u3053\u3061\u3089\u3092\u3054\u8aac\u660e\u3055\u305b\u3066\u9802\u3051\u308c\u3070\u3068\u5b58\u3058\u307e\u3059\u3002<\/p>\n

\u3053\u308c\u307e\u3067\u3001\u201cSpecial classes of income\u201d\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u305f\u306e\u306f\u4ee5\u4e0b\u306e\u5185\u5bb9\u306e\u30b5\u30fc\u30d3\u30b9\u3067\u3057\u305f\u3002<\/p>\n

(a) amounts paid in consideration of services rendered by a person or his employee in connection with the use of property or rights belonging to, or the installation or operation of any plant, machinery or other apparatus purchased from, such person;
\n\u21d2\u8cc7\u7523\u304a\u3088\u3073\u6a29\u5229\u306e\u4f7f\u7528\u306b\u95a2\u9023\u3057\u3066\u63d0\u4f9b\u3055\u308c\u305f\u30b5\u30fc\u30d3\u30b9\u307e\u305f\u306f\u6a5f\u68b0\u8a2d\u5099\u306e\u636e\u4ed8\u30fb\u4f7f\u7528\u306b\u95a2\u9023\u3057\u3066\u63d0\u4f9b\u3055\u308c\u305f\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa1<\/p>\n

(b) amounts paid in consideration of technical advice, assistance or services rendered in connection with technical management or administration of any scientific, industrial or commercial undertaking, venture, project or scheme;
\n\u21d2\u5b66\u8853\u7684\u3001\u7523\u696d\u7684\u3001\u5546\u696d\u7684\u4e8b\u696d\u306b\u304a\u3051\u308b\u7d4c\u55b6\u7ba1\u7406\u6280\u8853\u306b\u95a2\u3057\u3066\u63d0\u4f9b\u3055\u308c\u305f\u6280\u8853\u7684\u6307\u5c0e\u3001\u63f4\u52a9\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa1<\/p>\n

(c) rent or other payments made under any agreement or arrangement for the use of any moveable property,
\n\u21d2\u52d5\u7523\u306e\u8cc3\u8cb8\u501f\u5951\u7d04\u306b\u57fa\u3065\u304f\u30ec\u30f3\u30bf\u30eb\u6599<\/p>\n

\u3053\u306e\u3046\u3061\u3001\u4eca\u56de\u5909\u66f4\u3068\u306a\u3063\u305f\u306e\u306f\u4e0a\u8a18\u306e\uff08b\uff09\u306e\u5185\u5bb9\u3068\u306a\u308a\u307e\u3059\u3002
\n\u5909\u66f4\u5f8c\u306e\u5185\u5bb9\u306f\u4ee5\u4e0b\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

(b) amounts paid in consideration of any advice given, or assistance or services rendered in connection with any scientific, industrial or commercial undertaking, venture, project or scheme;
\n\u21d2\u5b66\u8853\u7684\u3001\u7523\u696d\u7684\u3001\u5546\u696d\u7684\u4e8b\u696d\u306b\u95a2\u3057\u3066\u63d0\u4f9b\u3055\u308c\u305f\u6307\u5c0e\u3001\u63f4\u52a9\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa1<\/p>\n

\u4eca\u56de\u306e\u5909\u66f4\u306b\u3088\u308a\u3001\u300c\u7d4c\u55b6\u7ba1\u7406\u6280\u8853\u306b\u95a2\u3057\u3066\uff5e\u300d\u3001\u300c\u6280\u8853\u7684\u306a\u6307\u5c0e\u3001\u63f4\u52a9\u3001\u30b5\u30fc\u30d3\u30b9\u300d\u3068\u3044\u3046\u90e8\u5206\u304c\u53d6\u308a\u9664\u304b\u308c\u305f\u3053\u3068\u3067\u3001\u5185\u5bb9\u304c\u3088\u308a\u62bd\u8c61\u7684\u306b\u306a\u308a\u3001\u5bfe\u8c61\u7bc4\u56f2\u304c\u5e83\u304f\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002
\n\u4ee5\u524d\u307e\u3067\u306f\u6e90\u6cc9\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u304b\u3063\u305f\u30b5\u30fc\u30d3\u30b9\u304c\u3001\u4eca\u56de\u306e\u5909\u66f4\u306b\u3088\u308a\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u5927\u3044\u306b\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n

\u3053\u308c\u307e\u3067\u306f\u4e3b\u306b\u88fd\u9020\u696d\u3084\u5efa\u7bc9\u696d\u3001\u30c7\u30d9\u30ed\u30c3\u30d1\u30fc\u4e8b\u696d\u306b\u304a\u3044\u3066\u5909\u66f4\u524d\u306e(b)\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3057\u305f\u304c\u3001\u4eca\u5f8c\u306f\u4e0a\u8a18\u4ee5\u5916\u306e\u4e8b\u696d\u306e\u65b9\u3005\u3082\u5bfe\u8c61\u306e\u53d6\u5f15\u3068\u306a\u3063\u3066\u3044\u306a\u3044\u304b\u6c17\u3092\u4ed8\u3051\u308b\u5fc5\u8981\u304c\u5fa1\u5ea7\u3044\u307e\u3059\u3002<\/p>\n

\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u3069\u3046\u305e\u5f15\u304d\u7d9a\u304d\u4f55\u5352\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u7533\u3057\u4e0a\u3052\u307e\u3059\u3002<\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0
\n\u8c37\u53e3\u3000\u7fd4\u609f<\/p>\n

<\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"\u5e73\u7d20\u306f\u683c\u5225\u306e\u3054\u9ad8\u914d\u3092\u8cdc\u308a\u3001\u539a\u304f\u5fa1\u793c\u7533\u3057\u4e0a\u3052\u307e\u3059\u3002 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u306e\u8c37\u53e3\u3067\u5fa1\u5ea7\u3044\u307e\u3059\u3002 \u65b0\u4e88\u7b97\u6848\u306e\u7b56\u5b9a\u306b\u3088\u308a\u3001\u6e90\u6cc9\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u201cSpecial classes of income\u201d\u306e\u5185\u5bb9\u306b\u4e00\u90e8\u5909\u66f4\u304c\u3054\u3056 […]","protected":false},"author":1,"featured_media":901,"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,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[22,19],"tags":[],"jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/malaysia_blog\/wp-content\/uploads\/2018\/12\/%E3%82%B9%E3%83%A9%E3%82%A4%E3%83%8915.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paybPq-k1","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/1241"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/comments?post=1241"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/1241\/revisions"}],"predecessor-version":[{"id":1903,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/1241\/revisions\/1903"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/media\/901"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/media?parent=1241"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/categories?post=1241"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/tags?post=1241"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}