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<\/p>\n
\u2460 \u6240\u5f97\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u7a0e\u306e\u7bc4\u56f2\u62e1\u5927<\/p>\n
\u6240\u5f97\u7a0e\u6cd5\u7b2c\uff14A \u6761\uff08\u2170\uff09\u53ca\u3073\uff08\u2171\uff09\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3001\u975e\u5c45\u4f4f\u8005\u306e\u30de\u30ec\u30fc\u30b7\u30a2\u306b\u304a\u3051\u308b\u6240\u5f97\u306b\u5bfe\u3057\u3066\u306e\u6e90\u6cc9\u7a0e\u306e\u7bc4\u56f2\u304c\u62e1\u5927\u3055\u308c\u307e\u3059\u3002\u4eca\u307e\u3067\u306f\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5185\u3067\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u304c\u884c\u308f\u308c\u305f\u3082\u306e\u306b\u5bfe\u3057\u3066\u306e\u307f\u3001\u6e90\u6cc9\u7a0e\u306e\u5bfe\u8c61\u3067\u3042\u308a\u307e\u3057\u305f\u304c\u3001\u4eca\u56de\u306e\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u306f\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5916\u306e\u30b5\u30fc\u30d3\u306b\u304a\u3044\u3066\u3082\u6e90\u6cc9\u7a0e\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n
<\/p>\n
\uff1c\u6240\u5f97\u7a0e\u6cd5\uff14A \u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u6240\u5f97\uff1e<\/p>\n
\uff08\u2170\uff09\u30d6\u30e9\u30f3\u30c9\u306e\u4f7f\u7528\u6a29\u3001\u6a5f\u68b0\u3084\u6a5f\u68b0\u5668\u5177\u306e\u8a2d\u7f6e\u3084\u4ed5\u69d8\u306b\u95a2\u9023\u3057\u3066\u63d0\u4f9b\u3055\u308c\u305f\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa1<\/p>\n
\uff08\u2171\uff09\u5546\u696d\u7684\u4e8b\u696d\u306b\u304a\u3051\u308b\u6280\u8853\u7684\u7d4c\u55b6\u30fb\u7ba1\u7406\u306b\u95a2\u9023\u3057\u3066\u63d0\u4f9b\u3055\u308c\u305f\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa1<\/p>\n
<\/p>\n
\uff1c\u73fe\u884c\uff1e<\/p>\n
\u56fd\u5185\u3067\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306e\u307f\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5185\u306b\u304a\u3044\u3066\u6e90\u6cc9\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/p>\n
<\/p>\n
\uff1c\u6539\u6b63\u6848\uff1e<\/p>\n
\u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5916\u3067\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5185\u306b\u304a\u3044\u3066\u6e90\u6cc9\u7a0e\u5bfe\u8c61\u3068\u3059\u308b\u3002<\/p>\n
<\/p>\n
\uff1c\u65bd\u884c\u5e74\u5ea6\uff1e<\/p>\n
Finance Act 2016 \u65bd\u884c\u306b\u5fdc\u3058\u3066<\/p>\n
<\/p>\n
\u2461 \u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u306b\u5bfe\u3059\u308b\u5b9a\u7fa9\u306e\u62e1\u5927<\/p>\n
\u73fe\u884c\u3067\u306f\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u5b9a\u7fa9\u306e\u4e2d\u306b\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u8a18\u8f09\u306f\u306a\u304b\u3063\u305f\u304c\u3001\u305d\u308c\u304c\u65b0\u305f\u306b\u8ffd\u52a0\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n
<\/p>\n
\uff1c\u73fe\u884c\uff1e<\/p>\n
a) \u4e0b\u8a18\u3001\u2170)\u53ca\u3073\u2171)\u306b\u5bfe\u3059\u308b\u652f\u6255\u3044<\/p>\n
<\/p>\n
\u2170) \u7279\u8a31\u3001\u5546\u6a19\u3001\u30c7\u30b6\u30a4\u30f3\u3001\u6620\u50cf\u3001\u97f3\u697d\u7b49\u3092\u30de\u30ec\u30fc\u30b7\u30a2\u3067\u4f7f\u7528\u3059\u308b\u6a29\u5229<\/p>\n
<\/p>\n
\u2171)\u30ce\u30a6\u30cf\u30a6\u306a\u3069\u306e\u7d4c\u9a13\u3084\u30b9\u30ad\u30eb\u306b\u5bfe\u3059\u308b\u652f\u6255\u3044<\/p>\n
<\/p>\n
\uff1c\u6539\u6b63\u6848\uff1e<\/p>\n
a) \u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u4f7f\u7528\u6599\u307e\u305f\u306f\u4f7f\u7528\u3059\u308b\u6a29\u5229\u306b\u5bfe\u3059\u308b\u652f\u6255\u3044<\/p>\n
<\/p>\n
b) \u885b\u661f\u653e\u9001\u3001\u30b1\u30fc\u30d6\u30eb\u3084\u5149\u30d5\u30a1\u30a4\u30d0\u30fc\u306a\u3069\u306b\u3088\u3063\u3066\u9001\u4fe1\u3055\u308c\u308b\u6620\u50cf\u3084\u97f3\u58f0\u306e\u63d0\u4f9b\u306e\u6a29\u5229<\/p>\n
<\/p>\n
c) \u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u3068\u5b9a\u7fa9\u3055\u308c\u305f\u8ca1\u7523\u30fb\u6a29\u5229\u307e\u305f\u306f\u305d\u306e\u4ed6\u9805\u76ee\u306e\u4f7f\u7528\u306e\u6a29\u5229<\/p>\n
<\/p>\n
\uff1c\u65bd\u884c\u5e74\u5ea6\uff1e<\/p>\n
Finance Act 2016 \u65bd\u884c\u306b\u5fdc\u3058\u3066<\/p>\n
![\"\"](\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/user_image\/25\/3e\/f87806814f508ad6c53afb0652df2969.jpg\")
<\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\uff13\uff0d\uff12\uff0e\u6e90\u6cc9\u7a0e\u306b\u3064\u3044\u3066 \u2460 \u6240\u5f97\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u7a0e\u306e\u7bc4\u56f2\u62e1\u5927 \u6240\u5f97\u7a0e\u6cd5\u7b2c\uff14A \u6761\uff08\u2170\uff09\u53ca\u3073\uff08\u2171\uff09\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3001\u975e\u5c45\u4f4f\u8005\u306e\u30de\u30ec\u30fc\u30b7\u30a2\u306b\u304a\u3051\u308b\u6240\u5f97\u306b\u5bfe\u3057\u3066\u306e\u6e90\u6cc9\u7a0e\u306e\u7bc4\u56f2\u304c\u62e1\u5927\u3055\u308c\u307e\u3059\u3002\u4eca\u307e\u3067\u306f\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5185\u3067 […]","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-cm","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/766"}],"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=766"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/766\/revisions"}],"predecessor-version":[{"id":1052,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/766\/revisions\/1052"}],"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=766"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/categories?post=766"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/tags?post=766"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}