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{"id":873,"date":"2018-07-02T18:01:09","date_gmt":"2018-07-02T18:01:09","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/malaysia_blog\/%e3%83%9e%e3%83%ac%e3%83%bc%e3%82%b7%e3%82%a2%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8bbik%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6%e2%91%a1\/"},"modified":"2021-06-03T09:15:46","modified_gmt":"2021-06-03T09:15:46","slug":"malaysia-bik-2","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/malaysia-bik-2\/","title":{"rendered":"\u30de\u30ec\u30fc\u30b7\u30a2\u306b\u304a\u3051\u308bBIK\u306b\u3064\u3044\u3066\u2461"},"content":{"rendered":"<p>\u7686\u69d8\u3053\u3093\u306b\u3061\u306f\u3002Tokyo Consulting Firm Sdn. Bhd.\u306e\u8c37\u53e3\u3067\u3059\u3002<\/p>\n<p>\u672c\u65e5\u306f\u524d\u56de\u306b\u5f15\u304d\u7d9a\u304d\u3001BIK\u306b\u3064\u3044\u3066<\/p>\n<p>\u3054\u8aac\u660e\u3055\u305b\u3066\u9802\u3051\u308c\u3070\u3068\u5b58\u3058\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5148\u65e5\u304a\u5ba2\u69d8\u3088\u308a\u3001<\/p>\n<p>RM75,500\u306e\u65b0\u8eca\u3092\u8cfc\u5165\u3057\u3001\u500b\u4eba\u4ed8\u5e2f\u306e\u3082\u306e\u3068\u3057\u3066\u5f93\u696d\u54e1\u306b\u4e0e\u3048\u305f\u5834\u5408\u3001<\/p>\n<p>\u500b\u4eba\u6240\u5f97\u7a0e\u7b97\u51fa\u306e\u969b\u306b\u3001\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u3068\u3044\u3046\u3054\u8cea\u554f\u3092\u9802\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u524d\u56de\u306e\u30d6\u30ed\u30b0\u3067\u3082\u3054\u8aac\u660e\u3055\u305b\u3066\u9802\u3044\u305f\u901a\u308a\u3001<\/p>\n<p>\u7b97\u51fa\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e2\u3064\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<ol>\n<li>Formula Method\uff08\u6570\u5f0f\u7b97\u51fa\u65b9\u6cd5\uff09<\/li>\n<li>Prescribed Method\uff08\u4e00\u5b9a\u7b97\u51fa\u65b9\u6cd5\uff09<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p>\u4eca\u56de\u306f\u30011\u3064\u76ee\u306e&rdquo;Formula Method&rdquo;\u306b\u3064\u3044\u3066<\/p>\n<p>\u3054\u8aac\u660e\u3055\u305b\u3066\u9802\u3051\u308c\u3070\u3068\u5b58\u3058\u307e\u3059\u3002<\/p>\n<p>&rdquo;Formula Method&rdquo;\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u7b97\u51fa\u65b9\u6cd5\u3067\u5e74\u9593\u306eBIK\u306e\u91d1\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u500b\u4eba\u306eBenefit\u3068\u3057\u3066\u4e0e\u3048\u3089\u308c\u305f\u8cc7\u7523\u306e\u53d6\u5f97\u539f\u4fa1 \/ \u5e73\u5747\u4f7f\u7528\u5e74\u6570<\/p>\n<p>= \u5e74\u9593\u306eBIK<\/p>\n<p>&nbsp;<\/p>\n<p>\u5206\u6bcd\u3068\u306a\u308b\u300c\u5e73\u5747\u4f7f\u7528\u5e74\u6570\u300d\u306b\u3064\u3044\u3066\u306f<\/p>\n<p>\u4ee5\u4e0b\u306e\u901a\u308a\u3001Public Ruling\u4e0a\u306b\u304a\u3044\u3066\u5404\u8cc7\u7523\u3054\u3068\u306b\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"291\">\n<p align=\"center\">\u8cc7\u7523<\/p>\n<\/td>\n<td width=\"291\">\n<p align=\"center\">\u5e73\u5747\u4f7f\u7528\u5e74\u6570<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"291\">\n<p>1. \u8eca<\/p>\n<\/td>\n<td width=\"291\">\n<p align=\"center\">8\u5e74<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"291\">\n<p>2. \u5bb6\u5177<\/p>\n<p>\u3000(i) \u30ab\u30fc\u30c6\u30f3\u3001\u7d68\u6bef<\/p>\n<p>\u3000(ii) \u5bb6\u5177\u3001\u30df\u30b7\u30f3<\/p>\n<p>\u3000(iii) \u30a8\u30a2\u30b3\u30f3<\/p>\n<p>\u3000(iv) \u51b7\u8535\u5eab<\/p>\n<\/td>\n<td width=\"291\">\n<p align=\"center\">&nbsp;<\/p>\n<p align=\"center\">5\u5e74<\/p>\n<p align=\"center\">15\u5e74<\/p>\n<p align=\"center\">8\u5e74<\/p>\n<p align=\"center\">10\u5e74<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"291\">\n<p>3. \u30ad\u30c3\u30c1\u30f3\u7528\u54c1<\/p>\n<p>\u3000\uff08\u4f8b\uff09\u98df\u5668\u3001\u708a\u98ef\u5668\u3001\u30b1\u30c8\u30eb\u7b49<\/p>\n<\/td>\n<td width=\"291\">\n<p align=\"center\">6\u5e74<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"291\">\n<p>4. \u5a2f\u697d<\/p>\n<p>\u3000(i) \u30d4\u30a2\u30ce<\/p>\n<p>\u3000(ii) \u30aa\u30eb\u30ac\u30f3<\/p>\n<p>\u3000(iii) TV\u3001\u30ec\u30b3\u30fc\u30c0\u30fc<\/p>\n<p>\u3000\u3000&nbsp; CD\/DVD\u30d7\u30ec\u30fc\u30e4\u30fc\u3001\u30b9\u30c6\u30ec\u30aa<\/p>\n<p>\u3000(iv) \u30d7\u30fc\u30eb\u3001\u30b5\u30a6\u30ca<\/p>\n<\/td>\n<td width=\"291\">\n<p align=\"center\">&nbsp;<\/p>\n<p align=\"center\">20\u5e74<\/p>\n<p align=\"center\">10\u5e74<\/p>\n<p align=\"center\">7\u5e74<\/p>\n<p align=\"center\">&nbsp;<\/p>\n<p align=\"center\">15\u5e74<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"291\">\n<p>5. \u305d\u306e\u4ed6<\/p>\n<\/td>\n<td width=\"291\">\n<p align=\"center\">5\u5e74<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>\u5f93\u3063\u3066\u3001\u4eca\u56de\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001<\/p>\n<p>RM75,500 \/ 8\u5e74 = RM9,437.5\uff08\u5e74\u9593BIK\u91d1\u984d\uff09<\/p>\n<p>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n<p>\u3053\u306eRM9,437.5\u3068\u3044\u3046\u91d1\u984d\u304c\u3001<\/p>\n<p>\u5f93\u696d\u54e1\u306eGross Income\u306b\u542b\u307e\u308c\u308b\u305f\u3081\u3001<\/p>\n<p>\u5404\u6708\u306ePCB\u7b97\u51fa\u306e\u969b\u306b\u306f\u3001\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3057\u304b\u3057\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u3044\u305a\u308c\u304b\u6e80\u305f\u3059\u5834\u5408\u306b\u306f<\/p>\n<p>\u4e0a\u8a18\u306e\u91d1\u984d\u306f\u6e1b\u984d\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>(a) \u4e0e\u3048\u3089\u308c\u3066\u671f\u9593\u304c1\u5e74\u672a\u6e80\uff08\u4f7f\u7528\u6708\u6570\u5206\u3068\u306a\u308a\u307e\u3059\uff09<\/p>\n<p>(b) \u4ed6\u306e\u5f93\u696d\u54e1\u3068\u3082\u5171\u6709\u3057\u3066\u3044\u308b\uff08\u5171\u6709\u3057\u3066\u3044\u308b\u4eba\u6570\u3067\u6309\u5206\u3057\u307e\u3059\uff09<\/p>\n<p>(c) \u96c7\u7528\u4e3b\u306e\u30d3\u30b8\u30cd\u30b9\u7528\u9014\u3067\u4f7f\u7528\uff08\u4f1a\u793e\u306e\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u307e\u3059\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6b21\u56de\u306f\u3001&rdquo;Prescribed Method&rdquo;\u3067\u306e\u7b97\u51fa\u306b\u3064\u3044\u3066<\/p>\n<p>\u3054\u8aac\u660e\u3055\u305b\u3066\u9802\u3051\u308c\u3070\u3068\u5b58\u3058\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3054\u4e0d\u660e\u306a\u70b9\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089<\/p>\n<p>\u3054\u9023\u7d61\u9802\u3051\u308c\u3070\u5e78\u751a\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f55\u5352\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u7533\u3057\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n<p>\u8c37\u53e3\u3000\u7fd4\u609f<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/user_image\/45\/f3\/dda4010f72ff3f22a816b37094a5325d.jpg?ssl=1\" alt=\"\" border=\"0\" \/><\/p>\n<p>  <\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u69d8\u3053\u3093\u306b\u3061\u306f\u3002Tokyo Consulting Firm Sdn. Bhd.\u306e\u8c37\u53e3\u3067\u3059\u3002 \u672c\u65e5\u306f\u524d\u56de\u306b\u5f15\u304d\u7d9a\u304d\u3001BIK\u306b\u3064\u3044\u3066 \u3054\u8aac\u660e\u3055\u305b\u3066\u9802\u3051\u308c\u3070\u3068\u5b58\u3058\u307e\u3059\u3002 &nbsp; \u5148\u65e5\u304a\u5ba2\u69d8\u3088\u308a\u3001 RM75,500\u306e\u65b0\u8eca\u3092 [&hellip;]","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-e5","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/873"}],"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=873"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/873\/revisions"}],"predecessor-version":[{"id":1923,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/873\/revisions\/1923"}],"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=873"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/categories?post=873"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/tags?post=873"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}