{"id":2977,"date":"2020-05-27T04:42:01","date_gmt":"2020-05-27T04:42:01","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/?p=2977"},"modified":"2021-08-04T16:12:59","modified_gmt":"2021-08-04T16:12:59","slug":"ptu-13","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/ptu-13\/","title":{"rendered":"\u30e1\u30ad\u30b7\u30b3\u306b\u304a\u3051\u308bPTU\u7dcf\u652f\u7d66\u984d\u306e\u5206\u914d\u65b9\u6cd5\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p>\u3053\u3093\u306b\u3061\u306f\u3002<br \/>\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30e1\u30ad\u30b7\u30b3\u306e\u5409\u7530 \u5e78\u5f25\u3067\u3059\u3002<\/p>\n<p>\u4eca\u9031\u306f\u30e1\u30ad\u30b7\u30b3\u306e\u300c\u30e1\u30ad\u30b7\u30b3\u306b\u304a\u3051\u308bPTU\u7dcf\u652f\u7d66\u984d\u306e\u5206\u914d\u65b9\u6cd5\u306b\u3064\u3044\u3066\u300d\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3>\u3010\u8cea\u554f\u3011<\/h3>\n<p>\u30e1\u30ad\u30b7\u30b3\u306b\u304a\u3044\u3066\u3001PTU\uff08Participaci\u00f3n de los trabajadores en las utilidades de las empresas\uff09\u3068\u3044\u3046\u52b4\u50cd\u8005\u5229\u76ca\u5206\u914d\u91d1\u5236\u5ea6\u304c\u3042\u308b\u3068\u805e\u304d\u307e\u3057\u305f\u3002<br \/>\n\u4f1a\u793e\u306e\u8ab2\u7a0e\u6240\u5f97\u984d\u306e\u518510\uff05\u3092\u52b4\u50cd\u8005\u306b\u5206\u914d\u3059\u308b\u3068\u805e\u3044\u305f\u306e\u3067\u3059\u304c\u3001\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u308c\u3070\u3088\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u3010\u56de\u7b54\u3011<\/h2>\n<h3><strong>\uff1cPTU\u7dcf\u652f\u7d66\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\uff1e<\/strong><\/h3>\n<ul>\n<li>PTU\u7dcf\u652f\u6255\u984d\uff08\u640d\u91d1\u7b97\u5165\u984d\uff09\uff1dPTU\u5bfe\u8c61\u5229\u76ca\u00d710\uff05<\/li>\n<li>PTU\u5bfe\u8c61\u5229\u76ca\uff1d\u8ab2\u7a0e\u6240\u5f97\uff0b\u7e70\u8d8a\u6b20\u640d\u91d1\uff0d\u640d\u91d1\u4e0d\u7b97\u5165\u7d4c\u8cbb\u5185\u306e\u4eba\u4ef6\u8cbb\u76f8\u5f53\u5206\u203b3<\/li>\n<\/ul>\n<p>\u3053\u3053\u3067\u6ce8\u610f\u3057\u3066\u304a\u304b\u306a\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u306f<strong>\u300ePTU\u7dcf\u652f\u6255\u984d\u300f<\/strong>\u304c\u300e\u8ab2\u7a0e\u6240\u5f97\u306e10\uff05\u300f\u3067\u306f\u306a\u304f\u3001<strong>\u300e\u8ab2\u7a0e\u6240\u5f97\u306b\u8abf\u6574\u3092\u884c\u3063\u305f\u984d\u306b\u5bfe\u3059\u308b10\uff05\u300f<\/strong>\u3067\u3042\u308b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306ePTU\u5bfe\u8c61\u5229\u76ca\u306e\u984d\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u984d\u3068\u307b\u307c\u540c\u984d\u3068\u898b\u306a\u3055\u308c\u304c\u3061\u3067\u3059\u304c\u3001 PTU\u5bfe\u8c61\u5229\u76ca\u306b\u306f<strong>\u300e\u7e70\u8d8a\u6b20\u640d\u91d1\u300f<\/strong>\u306e\u91d1\u984d\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u308c\u306fPTU\u5236\u5ea6\u304c1\u5e74\u9593\u306e\u5229\u76ca\u3092\u5206\u914d\u3059\u308b\u5236\u5ea6\u3067\u3042\u308a\u3001\u305d\u306e\u5229\u76ca\u304c\u904e\u53bb\u306e\u6b20\u640d\u91d1\u984d\u306b\u306f\u5f71\u97ff\u3055\u308c\u306a\u3044\u305f\u3081\u3067\u3059\u3002<br \/>\n\u307e\u305f\u540c\u69d8\u306e\u7406\u7531\u3067\u30a4\u30f3\u30d5\u30ec\u8abf\u6574\u3082\u884c\u3044\u307e\u305b\u3093\u3002<br \/>\n\u203b3\u640d\u91d1\u4e0d\u7b97\u5165\u7d4c\u8cbb\u5185\u306e\u4eba\u4ef6\u8cbb\u76f8\u5f53\u5206\u3068\u306f\u3001\u7d66\u4e0e\u3084\u798f\u5229\u539a\u751f\u95a2\u9023\u306e\u7d4c\u8cbb\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u5206(\u7dcf\u652f\u6255\u984d\u306e47%)\u306e\u3053\u3068\u3067\u3059\u3002<br \/>\nPTU\u3092\u8a08\u7b97\u3059\u308b\u4e0a\u3067\u306f\u7a0e\u52d9\u4e0a\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u3055\u308c\u308b\u7d66\u4e0e\u3084\u798f\u5229\u539a\u751f\u95a2\u9023\u306e\u7d4c\u8cbb\u306f\u5168\u3066\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>\uff1cPTU\u7dcf\u652f\u7d66\u984d\u306e\u5206\u914d\u65b9\u6cd5\uff1e<\/strong><\/h3>\n<p>\u4e0a\u8a18\u306e\u8a08\u7b97\u65b9\u6cd5\u3067\u7b97\u5b9a\u3055\u308c\u305fPTU\u306e\u7dcf\u652f\u7d66\u984d\u306e\u3046\u3061\u3001\u534a\u5206\u306f\u5f93\u696d\u54e1\u306e\u52e4\u52d9\u65e5\u6570\u3092\u57fa\u306b\u3001\u6b8b\u308a\u534a\u5206\u306f\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\uff08\u57fa\u672c\u7d66\uff09\u306b\u57fa\u3065\u3044\u3066\u6309\u5206\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\uff08\u4f8b\uff09PTU\u7dcf\u652f\u7d66\u984d\u3092100,000\u30da\u30bd\u3068\u3057\u3001\u4e0b\u8a182\u540d\u306e\u5f93\u696d\u54e1\u306b\u652f\u7d66\u3059\u308b\u5834\u5408<\/strong><\/p>\n<p>\u5f93\u696d\u54e1A\uff1a\u52e4\u52d9\u65e5\u6570\u5e74\u959390\u65e5\u3001\u57fa\u672c\u7d661,000\u30da\u30bd\/\u65e5<\/p>\n<p>\u5f93\u696d\u54e1B\uff1a\u52e4\u52d9\u65e5\u6570\u5e74\u9593150\u65e5\u3001\u57fa\u672c\u7d661,500\u30da\u30bd\/\u65e5<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>\u307e\u305a\u7dcf\u652f\u7d66\u984d100,000\u30da\u30bd\u3092\u534a\u5206\u306b\u5206\u3051\u308b<\/strong><\/li>\n<li><strong>\u534a\u5206\u306e50,000\u30da\u30bd\u306f\u3001\u52e4\u52d9\u65e5\u6570\u3092\u57fa\u306b\u6309\u5206<\/strong><\/li>\n<\/ul>\n<p>\u5f93\u696d\u54e1A\uff1a50,000\u30da\u30bd\u00d7\uff5b90\u65e5\u00f7\uff0890\u65e5\uff0b150\u65e5\uff09\uff5d=18,750\u30da\u30bd\u2026\uff41<\/p>\n<p>\u5f93\u696d\u54e1B\uff1a50,000\u30da\u30bd\u00d7\uff5b150\u65e5\u00f7\uff0890\u65e5\uff0b150\u65e5\uff09\uff5d=31,250\u30da\u30bd\u2026\uff42<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>\u6b8b\u308a\u534a\u5206\u306e50,000\u30da\u30bd\u306f\u3001\u5e74\u9593\u7d66\u4e0e\uff08\u52e4\u52d9\u65e5\u6570\u00d7\u57fa\u672c\u7d66\/\u65e5\uff09\u3092\u57fa\u306b\u6309\u5206<\/strong><\/li>\n<\/ul>\n<p>\u5f93\u696d\u54e1A\uff1a90\u65e5\u00d71,000=90,000\u30da\u30bd<\/p>\n<p>\u5f93\u696d\u54e1B\uff1a150\u65e5\u00d71,500=225,000\u30da\u30bd<\/p>\n<p>&nbsp;<\/p>\n<p>\u203b\u5c0f\u6570\u70b9\u7b2c1\u4f4d\u7e70\u308a\u4e0a\u3052<\/p>\n<p>\u5f93\u696d\u54e1A\uff1a50,000\u30da\u30bd\u00d7\uff5b90,000\u00f7(90,000+225,000)\uff5d=14,286\u30da\u30bd\u2026\uff43<\/p>\n<p>\u5f93\u696d\u54e1B\uff1a50,000\u30da\u30bd\u00d7\uff5b225,000\u00f7(90,000+225,000)\uff5d=35,714\u30da\u30bd\u2026\uff44<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>\u305d\u308c\u305e\u308c\u306e\u5408\u8a08\u91d1\u984d\u3092\u652f\u7d66<\/strong><\/li>\n<\/ul>\n<p>\u5f93\u696d\u54e1A\u3078\u306e\u652f\u7d66\u984d\uff1a\uff41\uff0b\uff43=33,036\u30da\u30bd<\/p>\n<p>\u5f93\u696d\u54e1B\u3078\u306e\u652f\u7d66\u984d\uff1a\uff42\uff0b\uff44=66,964\u30da\u30bd<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306a\u8a08\u7b97\u65b9\u6cd5\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n<strong>PTU<\/strong><strong>\u7dcf\u652f\u7d66\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/strong>\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u822c\u7684\u306a\u3082\u306e\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u914d\u5f53\u3084\u56fa\u5b9a\u8cc7\u7523\u306e\u58f2\u5374\u3001\u30a4\u30f3\u30d5\u30ec\u8abf\u6574\u306a\u3069\u90e8\u5206\u306e\u8abf\u6574\u3082\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u9031\u306f\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4f55\u304b\u3054\u4e0d\u660e\u70b9\u7b49\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u5f0a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u306e\u304a\u554f\u5408\u305b\u30d5\u30a9\u30fc\u30e0\u3088\u308a\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002<\/p>\n<hr \/>\n<h2><strong><span style=\"color: #00ccff;\"><span style=\"color: #3366ff;\"><span style=\"color: #000000;\">\u3010<\/span> W<\/span><span style=\"color: #33cccc;\">iki-<\/span><span style=\"color: #3366ff;\">I<\/span><span style=\"color: #33cccc;\">nvestment\u00a0<span style=\"color: #000000;\">\u3011<\/span><\/span><\/span><\/strong><\/h2>\n<h3><strong>\uff5e \u300e\u6d77\u5916\u6295\u8cc7\u306e<span style=\"color: #ff0000;\">\u8d64\u672c<\/span>\u30b7\u30ea\u30fc\u30ba\u300f\u3001\u5f85\u671b\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\uff01 \uff5e\u00a0<\/strong><\/h3>\n<p>\u6d77\u5916\u9032\u51fa\u306e<strong>\u5bfe\u5fdc\u56fd\u6570<span style=\"color: #ff0000;\">30\u304b\u56fd<\/span>\uff01<\/strong>\u3000\u30d3\u30b8\u30cd\u30b9\u30b5\u30dd\u30fc\u30c8<strong>\u4f01\u696d\u6570<span style=\"color: #ff0000;\">550\u793e<\/span>\u4ee5\u4e0a\uff01\uff01<\/strong><br \/>\n\u65b0\u8208\u56fd\u3092\u4e2d\u5fc3\u306b\u6d77\u5916\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\uff08\u4f1a\u8a08\u3001\u7a0e\u52d9\u3001\u52b4\u52d9\u3001\u57fa\u790e\u77e5\u8b58\u3001\u8a2d\u7acb\u3001M&amp;A\u306a\u3069\uff09\u3092\u307e\u3068\u3081\u305f\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\uff01<\/p>\n<p>\u5404\u56fd\u306e\u30d3\u30b8\u30cd\u30b9\u57fa\u790e\u60c5\u5831\u306b\u52a0\u3048\u3001\u6700\u65b0\u306e\u6cd5\u6539\u6b63\u3084\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u306b\u3064\u3044\u3066\u3001\u9010\u4e00\u66f4\u65b0\u3057\u3066\u304a\u308a\u307e\u3059\uff01<br \/>\n\u4ee5\u4e0b\u3001URL\u3088\u308a<span style=\"color: #ff0000;\"><strong>\u7121\u6599\u4f1a\u54e1\u767b\u9332<\/strong><\/span>\uff0824\u6642\u9593\u304a\u8a66\u3057\uff09\u3082\u53ef\u80fd\u3067\u3059\u306e\u3067\u3001\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01<br \/>\n<b>URL\uff1a<a href=\"https:\/\/www.wiki-investment.jp\" target=\"_blank\" rel=\"noopener\">https:\/\/www.wiki-investment.jp<\/a><\/b><\/p>\n<hr \/>\n<p>\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<br \/>\n\u5409\u7530 \u5e78\u5f25<\/p>\n<p>\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\u3001\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., Pte. 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