\u5e73\u7d20\u306f\u683c\u5225\u306e\u3054\u9ad8\u914d\u3092\u8cdc\u308a\u8aa0\u306b\u6709\u96e3\u3046\u5fa1\u5ea7\u3044\u307e\u3059\u3002<\/p>\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

 <\/p>\n

\u4eca\u56de\u306f\u7a0e\u52d9\u306b\u95a2\u3057\u307e\u3057\u3066\u30012019\u5e7411\u6708\u306b\u767a\u5e03\u3055\u308c\u305fPublic Ruling \u201cPerquisites from Employment\u201d\uff08\u96c7\u7528\u4e0a\u306e\u5f79\u5f97\u306b\u3051\u308b\u8ab2\u7a0e\uff09\u306b\u3064\u3044\u3066\u3001\u4e8b\u4f8b\u3082\u4ea4\u3048\u306a\u304c\u30892\u3064\u7d39\u4ecb\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059<\/p>\n

 <\/p>\n

\u524d\u63d0\u3068\u3057\u3066\u3001\u201cPerquisite\u201d\u3068\u306f\u3001\u3044\u308f\u3086\u308b\u300c\u5f79\u5f97\u3001\u81e8\u6642\u53ce\u5165\u3001\u7279\u5b9a\u306e\u5f79\u8077\u306b\u304a\u3051\u308b\u7279\u5178\u300d\u3068\u8003\u3048\u3089\u308c\u3066\u304a\u308a\u3001\u901a\u5e38\u306f\u500b\u4eba\u306e\u8ab2\u7a0e\u6240\u5f97\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u308b\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u4f3c\u305f\u8a00\u8449\u3067\u201cBenefit-in-Kind (BIK)\u201d\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u5b58\u5728\u3057\u307e\u3059\u304c\u3001\u5927\u304d\u306a\u9055\u3044\u3068\u3057\u3066\u306f\u73fe\u91d1\u5316\u304c\u53ef\u80fd\u304b\u5426\u304b\u3001\u3068\u3044\u3046\u70b9\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

\u201cPerquisite\u201d\u306f\u73fe\u91d1\u5316\u304c\u53ef\u80fd\u3001\u201cBenefit-in-Kind\u201d\u306f\u73fe\u91d1\u5316\u304c\u4e0d\u53ef\u80fd\u306a\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3067\u306f\u3001\u5b9f\u969b\u306b\u4e8b\u4f8b\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

 <\/p>\n

\u3010\u682a\u5f0f\u4ea4\u4ed8\u306b\u4fc2\u308b\u8ab2\u7a0e\u3011<\/p>\n

\uff08\u72b6\u6cc1\uff09<\/p>\n

A\u6c0f\u306f2018\u5e744\u67081\u65e5\u3001\u4f1a\u793e\u3088\u308a\u984d\u9762RM4.5\u306e\u682a\u5f0f1000\u682a\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u3002<\/p>\n

\u307e\u305f\u3001\u305d\u306e5\u30f6\u6708\u5f8c\u306e2018\u5e749\u67081\u65e5\u306b\u304a\u3044\u3066\u3001\u6642\u4fa1RM4.8\u3067\u5168\u682a\u5f0f\u3092\u58f2\u5374\u3057\u305f\u3002<\/p>\n

 <\/p>\n

\uff08\u5bfe\u5fdc\uff09<\/p>\n

2018\u5e744\u67081\u65e5\u306e\u6642\u70b9\u3067\u3001A\u6c0f\u306f\u4e0b\u8a18\u91d1\u984d\u306e\u201cPerquisite\u201d\u3092\u5f97\u305f\u3082\u306e\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

RM4.5\u00d71,000\u682a\uff1dRM4,500<\/p>\n

 <\/p>\n

\u3057\u305f\u304c\u3063\u3066\u3001\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f4\u6708\u5ea6\u306b\u304a\u3044\u3066\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u984d\u306f\u4e0a\u8a18\u91d1\u984d\u3092\u52a0\u5473\u3057\u3066\u7b97\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u3057\u304b\u3057\u30012018\u5e749\u67081\u65e5\u306e\u58f2\u5374\u6642\u306b\u767a\u751f\u3059\u308b\u53ce\u76ca\u306f\u201cCapital Gain\u201d\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u308b\u305f\u3081\u3001\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

\u3010\u30c1\u30c3\u30d7\u306b\u4fc2\u308b\u8ab2\u7a0e\u3011<\/p>\n

\uff08\u72b6\u6cc1\uff09<\/p>\n

B\u6c0f\u306f\u73fe\u5728\u52e4\u3081\u3066\u3044\u308b\u30ec\u30b9\u30c8\u30e9\u30f3\u306b\u304a\u3044\u3066\u30a6\u30a7\u30a4\u30bf\u30fc\u3068\u3057\u3066\u50cd\u3044\u3066\u304a\u308a\u3001\u30b5\u30fc\u30d3\u30b9\u30fb\u5bfe\u5fdc\u306e\u826f\u3055\u304b\u3089\u304a\u5ba2\u69d8\u3088\u308a\u30c1\u30c3\u30d7\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u305f\u3002\u307e\u305f\u30012018\u5e74\u5ea6\u306b\u304a\u3051\u308b\u30c1\u30c3\u30d7\u306e\u7dcf\u984d\u306fRM10,000\u3068\u306a\u3063\u305f\u3002<\/p>\n

 <\/p>\n

\uff08\u5bfe\u5fdc\uff09<\/p>\n

\u4eee\u306b\u30c1\u30c3\u30d7\u304c\u96c7\u7528\u4e3b\u3067\u306f\u306a\u304f\u3001\u5916\u90e8\u306e\u4eba\u9593\u3084\u304a\u5ba2\u69d8\u304b\u3089\u306e\u3082\u306e\u3067\u3042\u3063\u3066\u3082\u3001\u500b\u4eba\u306e\u6240\u5f97\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u5834\u5408\u3001\u98fd\u304f\u307e\u3067\u3082\u30a6\u30a7\u30a4\u30bf\u30fc\u3068\u3057\u3066\u306e\u696d\u52d9\u9042\u884c\u306b\u3088\u3063\u3066\u5f97\u3089\u308c\u3066\u3044\u308b\u201cPerquisite\u201d\u3068\u306a\u308b\u305f\u3081\u3001\u500b\u4eba\u306e\u6240\u5f97\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u3001\u4e14\u3064\u3001B\u6c0f\u306f\u30c1\u30c3\u30d7\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u305fRM10,000\u3092\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

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

 <\/p>\n

2019\u5e74\u306b\u9650\u3089\u305a\u3001\u3053\u3046\u3044\u3063\u305f\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u306b\u3064\u3044\u3066\u306ePublic Ruling\u306e\u767a\u884c\u306f\u5c11\u306a\u304b\u3089\u305a\u3042\u308b\u305f\u3081\u3001\u4eca\u5f8c\u306f\u5b9a\u671f\u7684\u306b\u8aac\u660e\u3092\u3055\u305b\u3066\u9802\u3051\u308c\u3070\u3068\u5b58\u3058\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4eca\u5f8c\u3068\u3082\u5f15\u304d\u7d9a\u304d\u4f55\u5352\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u7533\u3057\u4e0a\u3052\u307e\u3059\u3002<\/p>\n

 <\/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

\u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u6700\u65b0\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\u8a72\u5f53\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 Co., Ltd.\uff09\u306f\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"\u5e73\u7d20\u306f\u683c\u5225\u306e\u3054\u9ad8\u914d\u3092\u8cdc\u308a\u8aa0\u306b\u6709\u96e3\u3046\u5fa1\u5ea7\u3044\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   \u4eca\u56de\u306f\u7a0e\u52d9\u306b\u95a2\u3057\u307e\u3057\u3066\u30012019\u5e7411\u6708\u306b\u767a\u5e03\u3055\u308c\u305fPublic Ruling \u201cPerquisites f […]","protected":false},"author":1,"featured_media":1359,"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":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[22,17],"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\/2019\/05\/%E6%8A%95%E8%B3%87%E7%92%B0%E5%A2%83%E3%83%BB%E7%B5%8C%E6%B8%88.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paybPq-pt","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/1579"}],"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=1579"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/1579\/revisions"}],"predecessor-version":[{"id":1590,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/1579\/revisions\/1590"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/media\/1359"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/media?parent=1579"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/categories?post=1579"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/tags?post=1579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}