<\/p>\n

\u304a\u4e16\u8a71\u306b\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u306e\u85e4\u4e95\u3067\u3054\u3056\u3044\u307e\u3059\u3002\u4eca\u9031\u306e\u30d6\u30ed\u30b0\u306f\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u306e\u4f4f\u5b85\u624b\u5f53\u306b\u3064\u3044\u3066\u66f8\u3044\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

Hello. This is Daisuke Fujii of Tokyo Consulting Firm Sdn Bhd. I am writing something about “Housing allowance” in this blog, Please read it if you have a time.<\/p>\n

 <\/p>\n

\u30de\u30ec\u30fc\u30b7\u30a2\u3067\u306f\u4f01\u696d\u69d8\u306b\u3088\u3063\u3066\u306f\u3001\u4f4f\u5b85\u624b\u5f53\u3092\u652f\u7d66\u3059\u308b\u3053\u3068\u304c\u3054\u3056\u3044\u307e\u3059\u3002\u3042\u308b\u7d71\u8a08\u306b\u3088\u308b\u3068\u3001\u7d04\uff12\uff10\uff05\u7a0b\u5ea6\u304c\u3053\u306e\u624b\u5f53\u3092\u652f\u7d66\u3057\u3066\u3044\u308b\u3068\u306e\u3053\u3068\u3067\u3059\u3002\u307e\u305f\u3001\u4e00\u822c\u7684\u306b\u306f\u3001“Car allowance”\u3092\u4f4f\u5b85\u624b\u5f53\u306e\u4ee3\u308f\u308a\u306b\u652f\u7d66\u3059\u308b\u4f1a\u793e\u3082\u591a\u304f\u3042\u308a\u307e\u3059\u3002Car Allowance\u3092\u5c0e\u5165\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u7d04\uff16\uff10\uff05\u7a0b\u5ea6\u306e\u4f01\u696d\u304c\u652f\u7d66\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u8eca\u793e\u4f1a\u3068\u3044\u3046\u30de\u30ec\u30fc\u30b7\u30a2\u793e\u4f1a\u3092\u3042\u308b\u610f\u5473\u3067\u306f\u53cd\u6620\u3057\u3066\u3044\u308b\u3068\u3082\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n

 <\/p>\n

In Malaysia, some company pay “Housing allowance”. From a certain static report, 20% of company in Malaysia pays this allowance. And 60% of company in Malaysia pays “Car allowance” as alternative. I think this allowance is reflected on the car society in Malaysia.<\/p>\n

 <\/p>\n

\u3053\u3053\u3067\u306f\u3001”Housing allowance”\u3068”Car allowance”\u306e\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u9055\u3044\u3092\u8ff0\u3079\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

So, I would like to write the difference of taxable between “Housing allowance” and “Car allowance”.<\/p>\n

1. Housing allowance<\/p>\n

 <\/p>\n

\u307e\u305a\u306f\u3001\u4e0b\u8a18\u306e\u91d1\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\n
1. \u5b9f\u969b\u652f\u7d66\u984d<\/li>\n
2. \u6240\u5f97\u7a0e\u6cd5(1976) 13\u6761(a)\u9805\u306b\u5b9a\u3081\u308b\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u8ab2\u7a0e\u6240\u5f97\u306e\u7dcf\u984d×30%<\/li>\n<\/ol>\n

    <\/p>\n

   \u3053\u306e\u4e8c\u3064\u306e\u3046\u3061\u3069\u3061\u3089\u304b\u5c11\u306a\u3044\u65b9\u306e\u91d1\u984d\u304c\u8ab2\u7a0e\u6240\u5f97\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

    <\/p>\n

   \u5177\u4f53\u7684\u306a\u4f8b\u3092\u3053\u3053\u306b\u6dfb\u4ed8\u3057\u307e\u3059\u3002<\/p>\n

    <\/p>\n

   At first, you calculate the amount as below. You have to calculate as two patterns.<\/p>\n

    <\/p>\n

   \n
   1. Actual amount of payment<\/li>\n
   2. 30% of the gross income from employment under paragraph 13(1)(a) of the ITA.<\/li>\n<\/ol>\n

       <\/p>\n

      The less is taxable income. Please see the example as below.<\/p>\n

       <\/p>\n

       <\/p>\n

       <\/p>\n

      2. Car Allowance<\/p>\n

       <\/p>\n

      6,000RM\u307e\u3067\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u8d85\u904e\u5206\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n

      \u5168\u6587\u82f1\u6587\u3067\u306f\u3054\u3056\u3044\u307e\u3059\u304c\u3001\u653f\u5e9c\u304c\u51fa\u3057\u3066\u3044\u308b\u65bd\u7b56\u3092\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n

       <\/p>\n

      Car allowance is taxable till 6,000RM. The excess of 6,000RM is not taxable. Please see the ruling issued by the government as below.<\/p>\n

       <\/p>\n

       <\/p>\n

       <\/p>\n

       <\/p>\n

       <\/p>\n

       <\/p>\n

       <\/p>\n

      \u305d\u308c\u3067\u306f\u826f\u3044\u9031\u3092\uff01<\/p>\n

      Have a nice week!<\/p>\n

       <\/p>\n

      \uff1c\u9023\u7d61\u5148\uff1e<\/p>\n

       <\/p>\n

      \u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n

      Level 16, 1 Sentral Jalan Stesen Sentral 5 KL Sentral, 50470, Kuala Lumpur, Malaysia<\/p>\n

      \u56fd\u969b\u4e8b\u696d\u90e8 \u30de\u30ec\u30fc\u30b7\u30a2<\/p>\n

      \u85e4\u4e95\u5927\u8f14<\/p>\n

      TEL: +603-2092-9547\u3000<\/p>\n

       <\/p>\n

       <\/p>\n

       <\/p>\n

      Company: Tokyo Consulting Firm Sdn Bhd<\/p>\n

      Address: Level 16, 1 Sentral Jalan Stesen Sentral 5 KL Sentral, 50470, Kuala Lumpur, Malaysia<\/p>\n

      Department: International Department in Malaysia Branch<\/p>\n

      Name: Daisuke Fujii<\/p>\n

      TEL: +603-2092-9547<\/p>\n

       <\/p>\n

      <\/a> <\/span><\/p>\n

      \u30de\u30ec\u30fc\u30b7\u30a2\u30d6\u30ed\u30b0\u6751 <\/a>
      \u306b\u307b\u3093\u30d6\u30ed\u30b0\u6751<\/a><\/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\u30d5\u30a1\u30fc\u30e0\u306e\u85e4\u4e95\u3067\u3054\u3056\u3044\u307e\u3059\u3002\u4eca\u9031\u306e\u30d6\u30ed\u30b0\u306f\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u306e\u4f4f\u5b85\u624b\u5f53\u306b\u3064\u3044\u3066\u66f8\u3044\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002 Hello. This is Daisuke Fujii of […]","protected":false},"author":1,"featured_media":1774,"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,"_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":[22,19],"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\/2020\/09\/zeimu.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paybPq-b4","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/686"}],"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=686"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/686\/revisions"}],"predecessor-version":[{"id":1132,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/686\/revisions\/1132"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/media\/1774"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/media?parent=686"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/categories?post=686"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/tags?post=686"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}