\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\u6e05\u6c34\u7690\u3067\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

\u4eca\u9031\u306f\u3001\u793e\u5185\u7a4d\u7acb\u91d1\u306b\u3064\u3044\u3066\u8a18\u8f09\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u8cea\u554f\uff09<\/h3>\n

\u30e1\u30ad\u30b7\u30b3\u306e\u798f\u5229\u539a\u751f\u306e\u4e00\u3064\u3067\u3042\u308bFondo de Ahorro \u3068Caja de Ahorro\u306e\u9055\u3044\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n

 <\/p>\n

\u56de\u7b54\uff09<\/h2>\n

\u304a\u554f\u3044\u5408\u308f\u305b\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

Fondo de Ahorro\u3068Caja de ahorro\u306f\u3069\u3061\u3089\u3082\u793e\u5185\u8caf\u84c4\u5236\u5ea6\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u30e1\u30ad\u30b7\u30b3\u6240\u5f97\u7a0e\u6cd5(LISR: LEY DEL IMPUESTO SOBRE LA RENTA)\u306b\u300c\u975e\u8ab2\u7a0e\u91d1\u984d\u306e\u4e0a\u9650\u300d\u304a\u3088\u3073\u300c\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u6761\u4ef6\u300d\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u306fFondo de Ahorro\u306e\u307f\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

Fondo de Ahorro\u306f\u3001\u6bce\u6708\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u6570\uff05\u305a\u3064\u5929\u5f15\u304d\u3057\u305f\u91d1\u984d\u306b\u3001\u4f1a\u793e\u304b\u3089\u540c\uff05\u306e\u91d1\u984d\u3092\u4e0a\u4e57\u305b\u3057\u3066\u5e74\u306b1\u56de(\u4e00\u822c\u7684\u306b\u306f12\u6708)\u5f93\u696d\u54e1\u3078\u8fd4\u91d1\u3059\u308b\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002<\/p>\n

\u305f\u3060\u3057\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u306e\u306f13\uff05\u307e\u3067\u3068\u306a\u308b\u305f\u3081\u300113%\u3092\u4e0a\u56de\u3063\u305f\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\uff08\u4ee5\u4e0b\u6240\u5f97\u7a0e\u6cd5\u304b\u3089\u8a72\u5f53\u90e8\u5206\u5f15\u7528\uff09
\nArt\u00edculo 27. Las deducciones autorizadas en este T\u00edtulo deber\u00e1n reunir los siguientes requisitos:
\n(\u4e2d\u7565)
\nXI.
\n(\u4e2d\u7565)
\nEn el caso de las aportaciones a los fondos de ahorro, \u00e9stas s\u00f3lo ser\u00e1n deducibles cuando,adem\u00e1s de ser generales en los t\u00e9rminos de los p\u00e1rrafos anteriores, el monto de las aportaciones efectuadas por el contribuyente sea igual al monto aportado por los trabajadores, la aportaci\u00f3n del contribuyente no exceda del trece por ciento del salario del trabajador, sin que en ning\u00fan caso dicha aportaci\u00f3n exceda del monto equivalente de 1.3 veces el salario m\u00ednimo general elevado al a\u00f1o y siempre que se cumplan los requisitos de permanencia que se establezcan en el Reglamento de esta Ley.<\/p>\n

\u4e00\u65b9\u3067Caja de ahorro\u3082\u540c\u69d8\u306e\u5236\u5ea6\u3068\u306f\u306a\u308a\u307e\u3059\u304c\u3001\u975e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306f\u306a\u3089\u305a\u3001\u4f1a\u793e\u304c\u540c\uff05\u3092\u4e0a\u4e57\u305b\u3059\u308b\u7fa9\u52d9\u3082\u3054\u3056\u3044\u307e\u305b\u3093\u3002<\/p>\n

\u3042\u304f\u307e\u3067\u3001\u8caf\u84c4\u3092\u3059\u308b\u7fd2\u6163\u304c\u7121\u3044\u30e1\u30ad\u30b7\u30b3\u4eba\u306e\u305f\u3081\u306b\u4f1a\u793e\u304c\u4ee3\u308f\u3063\u3066\u8caf\u84c4\u306e\u652f\u63f4\u3092\u3059\u308b\u5236\u5ea6\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4eca\u9031\u306f\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002
\n\u3054\u4e0d\u660e\u306a\u70b9\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3069\u3046\u305e\u304a\u6c17\u517c\u306d\u306a\u304f\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/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\u6e05\u6c34\u7690<\/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":"\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\u6e05\u6c34\u7690\u3067\u3054\u3056\u3044\u307e\u3059\u3002 \u4eca\u9031\u306f\u3001\u793e\u5185\u7a4d\u7acb\u91d1\u306b\u3064\u3044\u3066\u8a18\u8f09\u3044\u305f\u3057\u307e\u3059\u3002   \u8cea\u554f\uff09 \u30e1\u30ad\u30b7\u30b3\u306e\u798f\u5229\u539a\u751f\u306e\u4e00\u3064\u3067\u3042\u308bFondo de Ahorro \u3068Caja de […]","protected":false},"author":1,"featured_media":2782,"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":[18,23],"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\/2020\/02\/roumu.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paybTy-Ko","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/posts\/2876"}],"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=2876"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/posts\/2876\/revisions"}],"predecessor-version":[{"id":2877,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/posts\/2876\/revisions\/2877"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/media\/2782"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/media?parent=2876"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/categories?post=2876"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/tags?post=2876"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}