\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\u3067\u3059\u3002<\/p>\n

\u4eca\u56de\u306f\u3001\u30e1\u30ad\u30b7\u30b3\u751f\u6d3b\u3092\u9001\u308b\u99d0\u5728\u54e1\u304c\u3088\u304f\u5dfb\u304d\u8fbc\u307e\u308c\u308b\u30c8\u30e9\u30d6\u30eb\u306e\u4e00\u3064\u3067\u3042\u308b\u300c\u8cc3\u8cb8\u5951\u7d04\u6642\u306e\u7a0e\u91d1\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u884c\u306a\u3063\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u8cc3\u8cb8\u5951\u7d04\u306f\u3001\u30e1\u30ad\u30b7\u30b3\u3067\u306f\u8131\u7a0e\u3057\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u30aa\u30fc\u30ca\u30fc\u306b\u3088\u3063\u3066\u53d6\u3089\u308c\u308b\u7a0e\u91d1\u304c\u7570\u306a\u3063\u305f\u308a\u3057\u307e\u3059\u3002<\/p>\n

\u53c8\u3001\u8cc3\u8cb8\u306b\u95a2\u3059\u308b\u7a0e\u5236\u5ea6\u305d\u306e\u3082\u306e\u304c\u8907\u96d1\u3067\u3042\u308b\u305f\u3081\u3001\u30aa\u30fc\u30ca\u30fc\u3084\u4ef2\u4ecb\u696d\u8005\u3082\u6b63\u3057\u3044\u7a0e\u91d1\u306e\u53ce\u3081\u65b9\u3092\u7406\u89e3\u3057\u3066\u304a\u3089\u305a\u3001\u6255\u308f\u306a\u304f\u3066\u3082\u3044\u3044\u7a0e\u91d1\u3092\u6255\u3063\u3066\u3044\u305f\u308a\u3001\u6255\u3046\u3079\u304d\u7a0e\u91d1\u3092\u6255\u3063\u3066\u3044\u306a\u304b\u3063\u305f\u308a\u3057\u307e\u3059\u3002<\/p>\n

\u305d\u306e\u69d8\u306a\u3053\u3068\u304c\u8d77\u3053\u3089\u306a\u3044\u69d8\u306b\u3059\u308b\u305f\u3081\u306b\u3082\u8cc3\u8cb8\u5951\u7d04\u306b\u304a\u3051\u308b\u6b63\u3057\u3044\u7a0e\u91d1\u306e\u8003\u3048\u65b9\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

IVA\u306b\u3064\u3044\u3066<\/h2>\n

\u4ee5\u4e0b\u306e\u6761\u4ef6\u304c\u6e80\u305f\u3055\u308c\u308b\u5834\u5408\u3001IVA\u306f\u767a\u751f\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\n
• \u4f4f\u5c45\u7528\u3068\u3057\u3066\u306e\u8cc3\u8cb8\u5951\u7d04\u3067\u3042\u308b\u3053\u3068<\/li>\n
• \u8cc3\u8cb8\u6642\u306b\u5bb6\u5177\u304c\u306a\u3044\u3053\u3068<\/li>\n<\/ul>\n

   <\/p>\n

  LIVA Art 20<\/h3>\n

  Arti\u0301culo 20.- <\/em>No se pagara\u0301 el impuesto por el uso o goce temporal de los siguientes bienes: <\/em><\/p>\n

  II.- Inmuebles destinados o utilizados exclusivamente para casa- habitaci\u00f3n. Si un inmueble tuviere varios destinos o usos, no se pagar\u00e1 el impuesto por la parte destinada o utilizada para casa- habitaci\u00f3n. Lo dispuesto en esta fracci\u00f3n no es aplicable a los inmuebles o parte de ellos que se proporcionen amueblados o se destinen o utilicen como hoteles o casas de hospedaje.<\/em><\/p>\n

   <\/p>\n

  Retencion de IVA\uff08\u6e90\u6cc9IVA\uff09\u306b\u3064\u3044\u3066<\/h2>\n

  \u500b\u4eba\u304c\u6cd5\u4eba\u306b\u8cc3\u8cb8\u3092\u3059\u308b\u5834\u5408\u306b\u4ee5\u4e0b\u306e\u6761\u4ef6\u306b\u5f93\u304410.67%\uff083\u5206\u306e\uff12\uff09\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n

  \n
  • \u6cd5\u4eba\u304c\u5f93\u696d\u54e1\u306e\u793e\u5b85\u7528\u3068\u3057\u3066\u4f7f\u7528\u3059\u308b<\/li>\n<\/ul>\n

     <\/p>\n

    LIVA\u3000Art 3 y Art 1-A<\/h3>\n

    Para los efectos del art\u00edculo 1o.-A, \u00faltimo p\u00e1rrafo de la Ley, las personas morales obligadas a efectuar la retenci\u00f3n del impuesto que se les traslade, lo har\u00e1n en una cantidad menor, en los casos siguientes:<\/em><\/p>\n

    \n
    1. La retenci\u00f3n se har\u00e1 por las dos terceras partes del impuesto que se les traslade y que haya sido efectivamente pagado, cuando el impuesto le sea trasladado por personas f\u00edsicas por las operaciones siguientes:<\/em><\/li>\n
    2. a) Prestaci\u00f3n de servicios personales independientes;<\/em><\/li>\n
    3. b) Prestaci\u00f3n de servicios de comisi\u00f3n, y<\/em><\/li>\n
    4. c) Otorgamiento del uso o goce temporal de bienes.<\/em><\/li>\n
    5. La retenci\u00f3n se har\u00e1 por el 4% del valor de la contraprestaci\u00f3n pagada efectivamente, cuando reciban los servicios de autotransporte terrestre de bienes que sean considerados como tales en los t\u00e9rminos de las leyes de la materia.<\/em><\/li>\n<\/ol>\n

       Retencion de ISR(\u6e90\u6cc9\u6240\u5f97\u7a0e)\u306b\u3064\u3044\u3066\u500b\u4eba\u304c\u6cd5\u4eba\u306b\u8cc3\u8cb8\u3092\u3059\u308b\u5834\u5408\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u3057\u306610%\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n

        <\/p>\n

       LISR Art 106<\/h3>\n

       Cuando los contribuyentes presten servicios profesionales a las personas morales, \u00e9stas deber\u00e1n retener, como pago provisional, el monto que resulte de aplicar la tasa del 10% sobre el monto de los pagos que les efect\u00faen, sin deducci\u00f3n alguna, debiendo proporcionar a los contribuyentes comprobante fiscal y constancia de la retenci\u00f3n las cuales deber\u00e1n enterarse, en su caso, conjuntamente con las se\u00f1aladas en el art\u00edculo 96 de esta Ley. El impuesto retenido en los t\u00e9rminos de este p\u00e1rrafo ser\u00e1 acreditable contra el impuesto a pagar que resulte en los pagos provisionales de conformidad con este art\u00edculo.<\/em><\/p>\n

       ---

       \n

       \u3010<\/span> W<\/span>iki-<\/span>I<\/span>nvestment\u00a0\u3011<\/span><\/span><\/span><\/strong><\/h2>\n

       \uff5e \u300e\u6d77\u5916\u6295\u8cc7\u306e\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

       \u6d77\u5916\u9032\u51fa\u306e\u5bfe\u5fdc\u56fd\u657030\u304b\u56fd<\/span>\uff01<\/strong>\u3000\u30d3\u30b8\u30cd\u30b9\u30b5\u30dd\u30fc\u30c8\u4f01\u696d\u6570550\u793e<\/span>\u4ee5\u4e0a\uff01\uff01<\/strong>
       \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&A\u306a\u3069\uff09\u3092\u307e\u3068\u3081\u305f\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\uff01<\/p>\n

       \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
       \n\u4ee5\u4e0b\u3001URL\u3088\u308a\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
       \nURL\uff1ahttps:\/\/www.wiki-investment.jp<\/a><\/b><\/p>\n

       ---

       \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":"\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\u3067\u3059\u3002 \u4eca\u56de\u306f\u3001\u30e1\u30ad\u30b7\u30b3\u751f\u6d3b\u3092\u9001\u308b\u99d0\u5728\u54e1\u304c\u3088\u304f\u5dfb\u304d\u8fbc\u307e\u308c\u308b\u30c8\u30e9\u30d6\u30eb\u306e\u4e00\u3064\u3067\u3042\u308b\u300c\u8cc3\u8cb8\u5951\u7d04\u6642\u306e\u7a0e\u91d1\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u884c\u306a\u3063\u3066\u3044\u304d\u307e\u3059\u3002   \u8cc3\u8cb8\u5951\u7d04\u306f\u3001\u30e1\u30ad\u30b7 […]","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":[18,23,19],"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\/2020\/02\/roumu.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paybTy-MQ","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/posts\/3028"}],"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=3028"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/posts\/3028\/revisions"}],"predecessor-version":[{"id":3031,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/posts\/3028\/revisions\/3031"}],"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=3028"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/categories?post=3028"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/tags?post=3028"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}