<\/p>\n

\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002
\n\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
\n\u4eca\u9031\u306f\u30e1\u30ad\u30b7\u30b3\u306eSALDO ACTUALIZACION DE LA CUENTA DE CAPITAL DE APORTACION\uff08CUCA\uff09\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u8cea\u554f\uff09
\n\u30e1\u30ad\u30b7\u30b3\u306e\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306eSALDO ACTUALIZACION DE LA CUENTA DE CAPITAL DE APORTACION\u3068\u3042\u308b\u306e\u3067\u3059\u304c\u3001\u3053\u308c\u306f\u4f55\u3092\u8a18\u8f09\u3057\u3066\u3044\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

<\/p>\n

 <\/p>\n

\u56de\u7b54\uff09
\n\u201cSALDO ACTUALIZACION DE LA CUENTA DE CAPITAL DE APORTACION\u201d\u3068\u306f\u901a\u79f0CUCA\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u3067\u7a0e\u6cd5\u4e0a\u306e\u8cc7\u672c\u91d1\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\uff11\uff0eCUCA \u306e\u91cd\u8981\u6027
\nCUCA \u3068\u306f\u30a4\u30f3\u30d5\u30ec\u8abf\u6574\u3092\u884c\u3063\u305f\u7a0e\u52d9\u4e0a\u306e\u62e0\u51fa\u8cc7\u672c\u3092\u610f\u5473\u3057\u3066\u304a\u308a\u3001\u4e0b\u8a18\u306e\uff13\u70b9\u306b\u304a\u3044\u3066
\n\u91cd\u8981\u306a\u6307\u6a19\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u2460 \u682a\u4e3b\u3078\u306e\u914d\u5f53\u91d1\u304c\u9069\u6b63\u306a\u91d1\u984d\u306a\u306e\u304b\u3092\u5224\u65ad\u3059\u308b \u2461 \u5408\u4f75\u3059\u308b\u969b\u3001\u6642\u4fa1\u3092\u8003\u616e\u3057\u305f\u9069\u6b63\u306a\u8cc7\u672c\u91d1\u984d\u3092\u5224\u65ad\u3059\u308b \u2462 \u6e1b\u8cc7\u6642\u306e\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u3092\u7b97\u5b9a\u3059\u308b<\/p>\n

 <\/p>\n

\uff12\uff0e\u6e1b\u8cc7\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4e0a\u306e\u6ce8\u610f\u70b9<\/p>\n

\u30e1\u30ad\u30b7\u30b3\u306e\u682a\u5f0f\u4f1a\u793e\u306f\u3001\u5897\u8cc7\u53c8\u306f\u6e1b\u8cc7\u3092\u30e1\u30ad\u30b7\u30b3\u5546\u4e8b\u4f1a\u793e\u4e00\u822c\u6cd5\uff08LGSM\uff1aLey General de
\nSociedades Mercantiles\uff09\u306e\u7b2c 9 \u6761\u306e\u5b9a\u3081\u306b\u3088\u308a\u3001\u682a\u4e3b\u7dcf\u4f1a\u3092\u958b\u50ac\u3059\u308b\u3053\u3066\u81ea\u7531\u306b\u884c\u3046\u4e8b\u304c
\n\u3067\u304d\u307e\u3059\u304c\u3001
\n\u30e1\u30ad\u30b7\u30b3\u6240\u5f97\u7a0e\u6cd5\uff08LISR\uff1aLey de Impesto Sobre de Renta\uff09 78 \u6761 2 \u9805\u3067\u306f\u6e1b\u8cc7\u306b\u95a2\u3057\u3066
\n\u4e0b\u8a18\u306e\u69d8\u306b\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

Las personas morales que reduzcan su capital, adicionalmente, considerar\u00e1n dicha reducci\u00f3n como utilidad distribuida hasta por la cantidad que resulte de restar al capital contable seg\u00fan el estado de posici\u00f3n financiera aprobado por la asamblea de accionis tas para fines de dicha disminuci\u00f3n, el saldo de la cuenta de capital de aportaci\u00f3n que se tenga a la fecha en que se
\nefect\u00fae la reducci\u00f3n referida cuando \u00e9ste sea menor.<\/p>\n

A la cantidad que se obtenga conforme al p\u00e1rrafo anterior se le disminuir\u00e1 la utilidad distribuida determinada en los t\u00e9rminos del segundo p\u00e1rrafo de la fracci\u00f3n I de este art\u00edculo. El resultado ser\u00e1 la utilidad distribuida gravable para los efectos de es ta fracci\u00f3n.<\/p>\n

 <\/p>\n

\u3010\u548c\u8a33\u3011
\n\u6e1b\u8cc7\u3092\u884c\u3046\u6cd5\u4eba\u306f\u3001\u305d\u306e\u6e1b\u8cc7\u5206\u3092\u5206\u914d\u5229\u76ca\u3068\u307f\u306a\u3059\u3082\u306e\u3068\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u6e1b\u8cc7\u306b\u3042\u305f\u308a\u682a\u4e3b\u7dcf\u4f1a\u3067\u627f\u8a8d\u3055\u308c\u305f\u8ca1\u52d9\u72b6\u6cc1\u8a08\u7b97\u66f8\u306b\u57fa\u3065\u304f\u8cc7\u672c\u91d1\u304b\u3089\u3001\u524d\u8ff0\u6e1b\u8cc7\u5b9f\u65bd\u65e5\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4e0a\u62e0\u51fa\u8cc7\u672c\u52d8\u5b9a\uff08CUCA\uff09\u6b8b\u9ad8\u3092\u5dee\u3057\u5f15\u3044\u3066\u6c42\u3081\u305f\u91d1\u984d\u3092\u4e0a\u9650\u3068\u3059\u308b\u3002
\n\u524d\u6bb5\u843d\u306b\u57fa\u3065\u304d\u6c42\u3081\u305f\u91d1\u984d\u304b\u3089\u3001\u672c\u6761\u7b2c\uff11\u9805\u7b2c 2 \u6bb5\u843d\u898f\u5b9a\u306b\u5f93\u3063\u3066\u78ba\u5b9a\u3057\u305f\u5206\u914d\u5229\u76ca\u3092\u5dee\u3057\u5f15\u304f\u3002\u305d\u306e\u8a08\u7b97\u7d50\u679c\u304c\u3001\u672c\u9805\u9069\u7528\u4e0a\u8ab2\u7a0e\u5206\u914d\u5229\u76ca\u3068\u306a\u308b\u3002<\/p>\n

 <\/p>\n

\u3064\u307e\u308a\u3001\u30e1\u30ad\u30b7\u30b3\u6240\u5f97\u7a0e\u6cd5\uff08LISR\uff1aLey de Impesto Sobre de Renta\uff09\u306b\u3088\u308c\u3070\u3001\u6e1b\u8cc7\u306f\u5229\u76ca\u306e\u5206\u914d\u3068\u307f\u306a\u3055\u308c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u305d\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u3053\u306e CUCA \u304c\u4f7f\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30e1\u30ad\u30b7\u30b3\u62e0\u70b9
\n\u6e21\u8fba\u5bdb<\/p>\n

<\/p>\n

\u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u6700\u65b0\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306e\u6b63\u78ba\u6027\u53ca\u3073\u5b89\u5168\u6027\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a72\u5f53\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u88ab\u3063\u305f\u3044\u304b\u306a\u308b\u640d\u5bb3\u306b\u3064\u3044\u3066\u3082\u60c5\u5831\u63d0\u4f9b\u8005\u53ca\u3073\u5f53\u793e\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u4e26\u3073\u306bTokyo Consulting Firm Co., Ltd.\uff09\u306f\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/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\u306eSALDO ACTUALIZACION DE LA CUENTA DE CAPITAL DE APORTACION […]","protected":false},"author":1,"featured_media":2306,"comment_status":"closed","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":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[23,19],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t