<\/p>\n
\u4eca\u56de\u3001\u5f0a\u793e\u306f\u524d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u640d\u5931\u3068\u306a\u3063\u3066\u304a\u308a\u8ab2\u7a0e\u6240\u5f97\u306f\u306a\u3044\u306e\u3067\u3059\u304c\u3001\u4eca\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3082\u4eee\u7d0d\u4ed8\u304c\u767a\u751f\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n
\u3053\u308c\u306f\u3069\u3046\u3044\u3063\u305f\u7406\u7531\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n
<\/p>\n
\u56de\u7b54\uff09<\/p>\n
\u4e00\u5ea6\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u767a\u751f\u3057\u4eee\u7d0d\u4ed8\u306e\u305f\u3081\u306b\u8a08\u7b97\u3055\u308c\u305f\u5229\u76ca\u4fc2\u6570\u306f\u3001\u305d\u308c\u4ee5\u964d\u306e\u5e74\u5ea6\u3067\u8ab2\u7a0e\u6240\u5f97\u304c\u767a\u751f\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3067\u30825\u5e74\u9593\u306f\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n
\u4f8b\u3048\u30702018\u5e74\u3067\u8ab2\u7a0e\u6240\u5f97\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u7fcc\u5e74\u5ea6\u306e2019\u5e74\u3067\u306f2018\u5e74\u5ea6\u306e\u5229\u76ca\u4fc2\u6570\u304c\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002\u305d\u3057\u30662019\u5e74\u306b\u304a\u3044\u3066\u3001\u5229\u76ca\u304c\u767a\u751f\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3067\u3082\u30012020\u5e74\u306e\u5229\u76ca\u4fc2\u6570\uff08CU\uff09\u306f\u30010\u306b\u306f\u306a\u3089\u305a\u30012018\u5e74\u5ea6\u306e\u5229\u76ca\u4fc2\u6570\u304c\u305d\u306e\u307e\u307e\u4f7f\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u3053\u308c\u306b\u3064\u3044\u3066\u306f\u3001\u30e1\u30ad\u30b7\u30b3\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08LISR\uff0914\u6761\u7b2c1\u9805\u3067\u4e0b\u8a18\u306e\u69d8\u306b\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n
<\/p>\n
\u6cd5\u4eba\u6240\u5f97\u7a0e14\u6761<\/p>\n
I.\u00a0 <\/em>\u7533\u544a\u3092\u884c\u3063\u305f\u3001\u3042\u308b\u3044\u306f\u3001\u884c\u3046\u3079\u304d\u3067\u3042\u3063\u305f12\u30f6\u6708\u304b\u3089\u306a\u308b\u76f4\u524d\u5e74\u5ea6\u306b\u5bfe\u3059\u308b\u5229\u76ca\u4fc2\u6570\u3092\u7b97\u51fa\u3059\u308b\u3002\u304b\u304b\u308b\u76ee\u7684\u306e\u305f\u3081\u306b\u3001\u5229\u76ca\u4fc2\u6570\u3092\u7b97\u51fa\u3059\u308b\u5e74\u5ea6\u7a0e\u52d9\u4e0a\u5229\u76ca\u3092\u3001\u540c\u5e74\u5ea6\u540d\u76ee\u6240\u5f97\u3067\u9664\u3059\u308b\u3002 <\/em><\/p>\n \u00a0<\/em>\u672c\u6cd5\u7b2c94\u6761\u7b2cII\u9805\u898f\u5b9a\u306b\u57fa\u3065\u3044\u3066\u524d\u91d1\u307e\u305f\u306f\u904b\u7528\u76ca\u3092\u5206\u914d\u3059\u308b\u6cd5\u4eba\u3001\u5229\u76ca\u4fc2\u6570\u3092\u7b97\u51fa\u3059\u308b\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u540c\u9805\u898f\u5b9a\u306b\u5f93\u3044\u3001\u5f93\u696d\u54e1\u306b\u5206\u914d\u3057\u305f\u524d\u91d1\u304a\u3088\u3073\u904b\u7528\u76ca\u984d\u3092\u3001\u5834\u5408\u306b\u5fdc\u3058\u3066\u3001\u7a0e\u52d9\u4e0a\u5229\u76ca \u306b\u5408\u7b97\u3059\u308b\u3001\u307e\u305f\u306f\u7a0e\u52d9\u4e0a\u640d\u5931\u304b\u3089\u5dee\u3057\u5f15\u304f\u3082\u3068\u3059\u308b\u3002 <\/em><\/p>\n \u00a0<\/em>\u4f1a\u8a08\u5e74\u5ea62\u5e74\u76ee\u5834\u5408\u3001\u521d\u56de\u4e88\u5b9a\u7d0d\u7a0e\u5f53\u8a72\u5e74\u5ea61\u30f6\u6708\u76ee\u30012\u30f6\u6708\u76ee\u304a\u3088\u30733\u30f6\u6708\u76ee\u3092\u542b\u3080\u3082\u306e\u3068\u3057\u3001 \u305f\u3068\u3048\u521d\u5e74\u5ea6\u304c12\u30f6\u6708\u9593\u306b\u6e80\u305f\u306a\u304f\u3066\u3082\u521d\u5e74\u5ea6\u7a0e\u52d9\u4e0a\u5229\u76ca\u4fc2\u6570\u304c\u8003\u616e\u3055\u308c\u308b\u3002 <\/em><\/p>\n \u00a012<\/em>\u30f6\u6708\u304b\u3089\u306a\u308b\u76f4\u524d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u672c\u9805\u5b9a\u3081\u306b\u5f93\u3063\u3066\u7b97\u51fa\u3057\u305f\u5229\u76ca\u4fc2\u6570\u306b\u306a\u3089\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u5229\u76ca \u4fc2\u6570\u306b\u5408\u81f4\u3057\u305f12\u30f6\u6708\u304b\u3089\u306a\u308b\u904e\u53bb\u5e74\u5ea6\u306e\u5229\u76ca\u4fc2\u6570\u304c\u9069\u7528\u3055\u308c\u308b\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u5e74\u5ea6\u4e88\u5b9a\u7d0d\u7a0e\u3092\u5b9f\u884c\u3059\u308b\u5e74\u5ea6\u3088\u308a\u30825\u5e74\u4ee5\u4e0a\u524d\u3067\u3042\u3063\u3066\u306f\u306a\u3089\u306a\u3044\u3002<\/em><\/p>\n <\/p>\n Ley del Impuesto Sobre la Renta<\/span><\/p>\n Art\u00edculo 14. Los contribuyentes efectuar\u00e1n pagos provisionales mensuales a cuenta del impuesto del ejercicio, a m\u00e1s tardar el d\u00eda 17 del mes inmediato posterior a aqu\u00e9l al que corresponda el pago, conforme a las bases que a continuaci\u00f3n se se\u00f1alan: <\/em><\/p>\n \u00a0<\/em><\/p>\n I. Se calcular\u00e1 el coeficiente de utilidad correspondiente al \u00faltimo ejercicio de doce meses por el que se hubiera o debi\u00f3 haberse presentado declaraci\u00f3n. Para este efecto, la utilidad fiscal del ejercicio por el que se calcule el coeficiente, se dividir\u00e1 entre los ingresos nominales del mismo ejercicio. <\/em><\/p>\n \u00a0<\/em><\/p>\n \u00a0Las personas morales que distribuyan anticipos o rendimientos en los t\u00e9rminos de la fracci\u00f3n II del art\u00edculo 94 de esta Ley, adicionar\u00e1n a la utilidad fiscal o reducir\u00e1n de la p\u00e9rdida fiscal, seg\u00fan corresponda, el monto de los anticipos y rendimientos que, en su caso, hubieran distribuido a sus miembros en los t\u00e9rminos de la fracci\u00f3n mencionada, en el ejercicio por el que se calcule el coeficiente. <\/em><\/p>\n \u00a0<\/em><\/p>\n \u00a0Trat\u00e1ndose del segundo ejercicio fiscal, el primer pago provisional comprender\u00e1 el primero, el segundo y el tercer mes del ejercicio, y se considerar\u00e1 el coeficiente de utilidad fiscal del primer ejercicio, aun cuando no hubiera sido de doce meses. <\/em><\/p>\n \u00a0<\/em><\/p>\n \u00a0Cuando en el \u00faltimo ejercicio de doce meses no resulte coeficiente de utilidad conforme a lo dispuesto en esta fracci\u00f3n, se aplicar\u00e1 el correspondiente al \u00faltimo ejercicio de doce meses por el que se tenga dicho coeficiente, sin que ese ejercicio sea anterior en m\u00e1s de cinco a\u00f1os a aqu\u00e9l por el que se deban efectuar los pagos provisionales.<\/em><\/p>\n <\/p>\n \u6e21\u8fba\u3000\u5bdb<\/p>\n <\/p>\n <\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30e1\u30ad\u30b7\u30b3\u306e\u6e21\u8fba\u3000\u5bdb\u3067\u3059\u3002 \u4eca\u9031\u306f\u30e1\u30ad\u30b7\u30b3\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u4eee\u7d0d\u4ed8\u306b\u95a2\u3059\u308b\u5229\u76ca\u4fc2\u6570\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002 \u8cea\u554f\uff09 \u524d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u6240\u5f97\u304c\u3001\u767a\u751f\u3057\u305f\u5834\u5408\u3001 […]","protected":false},"author":1,"featured_media":2306,"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":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"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":[23,19],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/mexico_blog\/wp-content\/uploads\/2019\/05\/%E7%A8%8E%E5%8B%99.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paybTy-ir","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/posts\/1143"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/comments?post=1143"}],"version-history":[{"count":4,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/posts\/1143\/revisions"}],"predecessor-version":[{"id":3500,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/posts\/1143\/revisions\/3500"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/media\/2306"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/media?parent=1143"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/categories?post=1143"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/tags?post=1143"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}![\"\"](\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/thumbnail\/23\/52\/ca3ca4695407a037ebc64cf8b9580e17_s.jpg?ssl=1\")
<\/p>\n