Tokyo Consulting Firm Sdn. Bhd.<\/p>\n

Managing Director<\/p>\n

\u85e4\u4e95 \u5927\u8f14\u3000\uff08\u3075\u3058\u3044 \u3060\u3044\u3059\u3051\uff09<\/p>\n

TEL: +603-2092-9547 \/ E-MAIL: fujii.daisuke@tokyoconsultinggroup.com<\/p>\n

 <\/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\u56de\u306f\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u306b\u304a\u3044\u3066\u4ea4\u969b\u8cbb\u304c\u63a7\u9664\u53ef\u80fd\u304b\u3069\u3046\u306a\u306e\u304b\u306b\u3064\u3044\u3066\u5fa1\u56de\u7b54\u81f4\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

Q \u30de\u30ec\u30fc\u30b7\u30a2\u3067\u306f\u4ea4\u969b\u8cbb\u306f\u3001\u81ea\u8eab\u306e\u6240\u5f97\u7a0e\u304b\u3089\u63a7\u9664\u3059\u308b\u306e\u306f\u53ef\u80fd\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

 <\/p>\n

A \u3000\u30de\u30ec\u30fc\u30b7\u30a2\u306b\u304a\u3044\u3066\u3001\u4ea4\u969b\u8cbb\u306f\u3001”Entertainment expense”\u3068\u3044\u3046\u8868\u8a18\u3067\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u305d<\/p>\n

\u3000\u308c\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u306f\u3001\u901a\u5e38\u8003\u3048\u3089\u308c\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u98f2\u98df\u4ee3\u3084\u30ec\u30af\u30ea\u30a8\u30fc\u30b7\u30e7\u30f3\u4ee3\u306b\u306a\u3069\u304c\u4e3b\u306a\u3082\u306e\u3068\u306a<\/p>\n

\u3000\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u3001\u96c7\u7528\u4e3b\u304c\u9867\u5ba2\u3068\u4e00\u7dd2\u306b\u98df\u4e8b\u3092\u3057\u305f\u969b\u306b\u3001\u652f\u6255\u3063\u305f\u91d1\u984d\u306e\uff15\uff10\uff05\u304c\u6240\u5f97\u7a0e\u304b\u3089\u63a7\u9664\u3059<\/p>\n

\u3000\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002ITA(Income Tax Act)\u306b\u304a\u3044\u3066\u306f\u3001\u3053\u306e\u9867\u5ba2\u3068\u3044\u3046\u5b9a\u7fa9\u3092\u898b\u8fbc\u307f\u5ba2\u3067\u306f\u306a\u304f\u3001\u3059\u3067<\/p>\n

\u3000\u306b\u81ea\u793e\u3068\u53d6\u5f15\u306e\u3042\u308b\u4f1a\u793e\u3068\u3044\u3046\u3088\u3046\u306b\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u5b9f\u52d9\u4e0a\u306f\u3001\u63a7\u3048\u3067\u6301\u3063\u3066\u3044\u308b\u9818\u53ce\u66f8\u306a\u3069<\/p>\n

\u3000\u304b\u3089\u306f\u3001\u8ab0\u3068\u98df\u4e8b\u3092\u3057\u305f\u306e\u304b\u306a\u3069\u306e\u8a18\u9332\u306f\u6b8b\u3089\u306a\u3044\u305f\u3081\u3001\u898b\u8fbc\u307f\u9867\u5ba2\u3067\u3042\u308d\u3046\u3068\u306a\u304b\u308d\u3046\u3068\u4f7f\u3063\u305f\u5206\u306e<\/p>\n

\u3000\u534a\u984d\u3092\u63a7\u9664\u3059\u308b\u30b1\u30fc\u30b9\u304c\u5927\u534a\u3067\u3059\u3002<\/p>\n

\u3000\u3000\u3000\u307e\u305f\u3001\u5f93\u696d\u54e1\u306b\u4ea4\u969b\u8cbb\u3092\u79c1\u3001\u5f7c\u3089\u304c\u81ea\u8eab\u306e\u6240\u5f97\u7a0e\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u305d\u306e\u5834\u5408\u306f\u3001\uff11\uff10<\/p>\n

\u3000\u3000\uff10\uff05\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u969b\u306b\u6ce8\u610f\u3092\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u304c\u3001\u73fe\u91d1\u3092\u305d\u306e\u307e\u307e<\/p>\n

\u3000\u3000\u6e21\u3059\u3053\u3068\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u7a0e\u52d9\u5c40\u304b\u3089\u6240\u5f97\u3068\u898b\u306a\u3055\u308c\u3001\u63a7\u9664\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3082\u3057\u3001\u5f93\u696d\u54e1<\/p>\n

\u3000\u3000\u306b\u4ea4\u969b\u8cbb\u3092\u6e21\u3057\u305f\u3044\u5834\u5408\u306f\u3001”Entertainment allowance”\u3068\u3044\u3046\u5f62\u3067\u63d0\u4f9b\u3057\u3066\u3042\u3052\u308c\u3070\u3001\u5f93\u696d\u54e1\u306e\u65b9<\/p>\n

\u3000\u3000\u3067\uff11\uff10\uff10\uff05\u306e\u63a7\u9664\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u3000\u3000\u3000\u4e0b\u8a18\u3067\u3001\u4e3b\u306a\u4ea4\u969b\u8cbb\u306e\u63a7\u9664\u306e\u6271\u3044\u306b\u3064\u3044\u3066\u8a18\u8f09\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u53c2\u7167\u3057\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u3068\u5b58\u3058<\/p>\n

\u3000\u3000\u307e\u3059\u3002<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n

\n \u9805\u76ee<\/p>\n<\/td>\n	\n \u63a7\u9664\u5272\u5408<\/p>\n<\/td>\n<\/tr>\n
\n \u9867\u5ba2\u3078\u306e\u8d08\u308a\u7269<\/p>\n<\/td>\n	\n \uff15\uff10\uff05\uff08\u4f1a\u793e\u306e\u30ed\u30b4\u304c\u5165\u3063\u305f\u8d08\u308a\u7269\u3067\u3042\u308c\u3070\u3001\uff11\uff10\uff10\uff05\uff09<\/p>\n<\/td>\n<\/tr>\n
\n \u5e74\u4e00\u56de\u306e\u5f93\u696d\u54e1\u3068\u306e\u98df\u4e8b\u4f1a<\/p>\n<\/td>\n	\n \uff11\uff10\uff10\uff05<\/p>\n<\/td>\n<\/tr>\n
\n \u95a2\u9023\u4f1a\u793e\u306e\u5f93\u696d\u54e1\u3078\u306e\u30ec\u30af\u30ea\u30a8\u30fc\u30b7\u30e7\u30f3<\/p>\n<\/td>\n	\n \u63a7\u9664\u4e0d\u53ef<\/p>\n<\/td>\n<\/tr>\n
\n \u9867\u5ba2\u3078\u306e\u65b0\u88c5\u958b\u5e97\u795d\u3044\u306e\u82b1\u675f<\/p>\n<\/td>\n	\n \uff15\uff10\uff05<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n  <\/p>\n \u307e\u305f\u3001\u652f\u6255\u3063\u305f\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u3057\u3063\u304b\u308a\u3068\u9818\u53ce\u66f8\u3092\u4fdd\u7ba1\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4e07\u304c\u4e00\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u8981\u8acb\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u305d\u308c\u3089\u3092\u63d0\u793a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n  <\/p>\n \u4f55\u304b\u3054\u4e0d\u660e\u70b9\u7b49\u304c\u3042\u308c\u3070\u3044\u3064\u3067\u3082\u6c17\u517c\u306d\u306a\u304f\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002<\/p>\n <\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"Tokyo Consulting Firm Sdn. Bhd. Managing Director \u85e4\u4e95 \u5927\u8f14\u3000\uff08\u3075\u3058\u3044 \u3060\u3044\u3059\u3051\uff09 TEL: +603-2092-9547 \/ E-MAIL: fujii.daisuke […]","protected":false},"author":1,"featured_media":1359,"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":[22,17],"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-bl","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/703"}],"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=703"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/703\/revisions"}],"predecessor-version":[{"id":1115,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/703\/revisions\/1115"}],"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=703"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/categories?post=703"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/tags?post=703"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}