\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n

 <\/p>\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

 <\/p>\n

\u4eca\u9031\u306f\u3001\u500b\u4eba\u78ba\u5b9a\u7533\u544a\u6642\u306e\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u8a18\u8f09\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

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

 <\/p>\n

\u5f0a\u793e\u3067\u306f\u500b\u4eba\u78ba\u5b9a\u7533\u544a\u306e\u624b\u7d9a\u304d\u3092\u4f9d\u983c\u3057\u3066\u3044\u308b\u30ed\u30fc\u30ab\u30eb\u4f01\u696d\u304c\u3042\u308b\u306e\u3067\u3059\u304c\u3001\u7533\u544a\u6642\u306b\u5fc5\u8981\u3060\u3068\u3044\u3046\u3053\u3068\u3067\u500b\u4ebaRFC\u3068Fiel\u304a\u3088\u3073\u305d\u308c\u305e\u308c\u306e\u30d1\u30b9\u30ef\u30fc\u30c9\u306e\u63d0\u793a\u3092\u6c42\u3081\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n

RFC\u306b\u95a2\u3057\u3066\u306f\u554f\u984c\u306a\u3044\u306e\u3067\u3059\u304c\u3001Fiel\u306e\u6709\u52b9\u671f\u9650\u3092\u78ba\u8a8d\u3057\u305f\u3068\u3053\u308d\u65e2\u306b\u5207\u308c\u3066\u3057\u307e\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

\u6709\u52b9\u671f\u9650\u304c\u5207\u308c\u305fFiel\u3067\u306f\u5b9f\u8cea\u78ba\u5b9a\u7533\u544a\u306f\u884c\u3048\u306a\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

 <\/p>\n

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

 <\/p>\n

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

 <\/p>\n

\u7d50\u8ad6\u304b\u3089\u7533\u3057\u4e0a\u3052\u307e\u3059\u3068\u3001\u6709\u52b9\u306aFiel(e.filma:\u96fb\u5b50\u7f72\u540d)\u3092\u6240\u6301\u3057\u3066\u3044\u306a\u3044\u72b6\u614b\u3067\u3082\u3001<\/p>\n

\u78ba\u5b9a\u7533\u544a\u305d\u306e\u3082\u306e\u306f\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u306fFiel\u304a\u3088\u3073\u305d\u306e\u30d1\u30b9\u30ef\u30fc\u30c9\u304c\u8981\u6c42\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

(SAT-\u30e1\u30ad\u30b7\u30b3\u56fd\u7a0e\u5e81-\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u898f\u5b9a2.3.2\u3088\u308a\u3001)<\/p>\n

\u30fb\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3063\u305f\u969b\u3001ISR a favor(\u652f\u6255\u8d85\u904eISR)\u304c<\/p>\n

10,001.00\uff5e150,000.00\u30e1\u30ad\u30b7\u30b3\u30da\u30bd\u767a\u751f\u3057\u3001\u304b\u3064\u3053\u306e\u91d1\u984d\u306e\u9084\u4ed8\u3092\u7533\u8acb\u3059\u308b\u5834\u5408<\/p>\n

 <\/p>\n

\u78ba\u5b9a\u7533\u544a\u306e\u6642\u671f\u304c\u6765\u308b\u307e\u3067\u306b\u4e8b\u524d\u306bFiel\u306e\u6709\u52b9\u671f\u9650\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u6700\u826f\u3068\u5b58\u3058\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

(\u4ee5\u4e0b\u3001SAT\u516c\u5f0f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3088\u308a\u5f15\u7528)<\/p>\n

Regla 2.3.2 Saldos a favor del ISR de personas f\u00edsicas.<\/p>\n

 <\/p>\n

Para los efectos de los art\u00edculos 22 y 22-B, del CFF, las personas f\u00edsicas que presenten su declaraci\u00f3n anual del ejercicio fiscal inmediato anterior al que se refiere la presente Resoluci\u00f3n, mediante el formato electr\u00f3nico correspondiente y determinen saldo a favor del ISR, podr\u00e1n optar por solicitar a las autoridades fiscales su devoluci\u00f3n marcando el recuadro respectivo, para considerarse dentro del Sistema Autom\u00e1tico de Devoluciones que constituye una facilidad administrativa para los contribuyentes, siempre que se opte por ejercerla hasta el d\u00eda 31 de julio del ejercicio a que se refiere la presente Resoluci\u00f3n.<\/p>\n

 <\/p>\n

Las personas f\u00edsicas que opten por aplicar la facilidad prevista en la presente regla, adem\u00e1s de reunir los requisitos que se\u00f1alan las disposiciones fiscales, deber\u00e1n:<\/p>\n

 <\/p>\n

\n
1. Presentar la declaraci\u00f3n del ejercicio fiscal inmediato anterior al que se refiere la presente Resoluci\u00f3n, utilizando la e.firma o la e.firma portable cuando soliciten la devoluci\u00f3n del saldo a favor, por un importe de $10,001.00 (diez mil un pesos 00\/100 M.N.) a $150,000.00 (ciento cincuenta mil pesos 00\/100 M.N.).<\/li>\n<\/ol>\n

    <\/p>\n

   Asimismo, los contribuyentes podr\u00e1n utilizar la Contrase\u00f1a para presentar la declaraci\u00f3n del ejercicio inmediato anterior al que se refiere la presente Resoluci\u00f3n en los siguientes supuestos:<\/p>\n

    <\/p>\n

   \u4eca\u9031\u306f\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\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

   ---

   \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\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\u500b\u4eba\u78ba\u5b9a\u7533\u544a\u6642\u306e\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u8a18\u8f09\u3044\u305f\u3057\u307e\u3059\u3002   \u8cea\u554f\uff09   \u5f0a\u793e\u3067\u306f\u500b\u4eba\u78ba\u5b9a\u7533\u544a\u306e\u624b\u7d9a […]","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":[],"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-N1","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/posts\/3039"}],"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=3039"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/posts\/3039\/revisions"}],"predecessor-version":[{"id":3040,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/posts\/3039\/revisions\/3040"}],"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=3039"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/categories?post=3039"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/tags?post=3039"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}