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{"id":3058,"date":"2020-07-06T08:24:26","date_gmt":"2020-07-06T08:24:26","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/?p=3058"},"modified":"2021-08-04T16:21:29","modified_gmt":"2021-08-04T16:21:29","slug":"salary-supply","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/salary-supply\/","title":{"rendered":"\u65e5\u672c\u5074\u3067\u306e\u7d66\u4e0e\u652f\u7d66\u306b\u95a2\u3059\u308b\u6ce8\u610f\u70b9"},"content":{"rendered":"

\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\u99d0\u5728\u54e1\u306e\u65e5\u672c\u5074\u3067\u306e\u7d66\u4e0e\u652f\u7d66\u306b\u95a2\u3059\u308b\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u8a18\u8f09\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n

<\/p>\n

\u8cea\u554f\uff09<\/h3>\n
\u5f0a\u793e\u3067\u306f\u65e5\u672c\u4eba\u99d0\u5728\u54e1\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u652f\u7d66\u306e4\u5272\u3092\u65e5\u672c\u5074\u3067\u652f\u7d66\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n
\u65e5\u672c\u5074\u3067\u306f\u7d66\u4e0e\u306e\u7acb\u66ff\u3068\u3044\u3046\u304b\u305f\u3061\u3067\u30e1\u30ad\u30b7\u30b3\u6cd5\u4eba\u3078\u6bce\u6708\u8acb\u6c42\u3057\u3066\u3044\u308b\u306e\u3067\u3059\u304c\u3001\u5148\u65e5\u5f0a\u793e\u306e\u7d4c\u7406\u62c5\u5f53\u3088\u308a\u300c\u65e5\u672c\u5074\u304c\u652f\u6255\u3046\u3079\u304d\u6240\u5f97\u7a0e\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u306a\u3044\u300d\u3068\u3044\u3046\u6307\u6458\u3092\u53d7\u3051\u307e\u3057\u305f\u3002
\n\u65e5\u672c\u5074\u304c\u30e1\u30ad\u30b7\u30b3\u306e\u6240\u5f97\u7a0e\u3092\u652f\u6255\u3046\u3001\u3068\u3044\u3046\u70b9\u304c\u3088\u304f\u7406\u89e3\u3067\u304d\u3066\u3044\u306a\u3044\u306e\u3067\u3059\u304c\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u5bfe\u51e6\u3092\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\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
\n\u307e\u305a\u3001\u4eca\u56de\u306e\u201c\u6240\u5f97\u7a0e\u201d\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u306f\u65e5\u672c\u4eba\u99d0\u5728\u54e1\u306e\u7d66\u4e0e\u3067\u3059\u3002<\/p>\n
\u672c\u6765\u65e5\u672c\u4eba\u99d0\u5728\u54e1\u306e\u7d66\u4e0e\u3092\u5168\u984d\u30e1\u30ad\u30b7\u30b3\u6cd5\u4eba\u3067\u652f\u7d66\u3059\u308b\u5834\u5408\u3001\u7d66\u4e0e\u652f\u7d66\u6642\u306b\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n
\u4eca\u56de\u306e\u5834\u5408\u3001\u7d66\u4e0e\u306e\u3046\u30616\u5272\u306f\u30e1\u30ad\u30b7\u30b3\u6cd5\u4eba\u3067\u652f\u7d66\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u305d\u306e\u5206\u306e\u6240\u5f97\u7a0e\u306f\u6e90\u6cc9\u5fb4\u53ce\u3092\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u65e5\u672c\u5074\u304c\u7acb\u3066\u66ff\u3048\u3066\u3044\u308b4\u5272\u5206\u306e\u7d66\u4e0e\u306b\u95a2\u3057\u3066\u306f\u6240\u5f97\u7a0e\u306e\u5fb4\u53ce\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u672c\u6765\u652f\u6255\u3046\u3079\u304d\u6240\u5f97\u7a0e\u306e4\u5272\u3092\u30e1\u30ad\u30b7\u30b3\u306b\u3066\u7533\u544a\u30fb\u7d0d\u4ed8\u304c\u306a\u3055\u308c\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u7d66\u4e0e\u984d\u306b\u3088\u3063\u3066\u306f\u8131\u7a0e\u3068\u3057\u3066\u5f53\u5c40\u304b\u3089\u6307\u6458\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n
\u5bfe\u51e6\u7b56\u3068\u3057\u3066\u306f\u4ee5\u4e0b2\u70b9\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

<\/h3>\n

\u30fb\u30e1\u30ad\u30b7\u30b3\u6cd5\u4eba\u304b\u3089\u65e5\u672c\u3078\u7acb\u66ff\u8fd4\u91d1\u3092\u884c\u3046\u969b\u306b\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3044\u3001\u5dee\u984d\u3092\u9001\u91d1\u3059\u308b\u3088\u3046\u306b\u3059\u308b\u3002<\/h3>\n
\u3061\u306a\u307f\u306b\u4eca\u56de\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u306e\u5834\u5408\u3001\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u7fa9\u52d9\u306f\u3001\u5e74\u9593\u6240\u5f97\u304c125,900\u30e1\u30ad\u30b7\u30b3\u30da\u30bd(MXN)\u3092\u8d85\u3048\u305f\u6642\u70b9\u3067\u767a\u751f\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n
\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u91d1\u984d\u306b\u5fdc\u3058\u305f\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n
\n
0 \uff5e 125,900 MXN (\u5e74\u9593) – ISR\u652f\u6255\u7fa9\u52d9\u306a\u3057<\/li>\n
125,901 \uff5e 1,000,000 MXN – \u6240\u5f97\u7a0e15\uff05<\/li>\n
1,000,001 MXN\u4ee5\u4e0a – \u6240\u5f97\u7a0e30\uff05<\/li>\n<\/ul>\n
\n
\u203b\u30e1\u30ad\u30b7\u30b3\u6240\u5f97\u7a0e\u6cd5\u7b2c154\u6761\u3088\u308a<\/p>\n
LEY DEL IMPUESTO SOBRE LA RENTA<\/p>\n
Art\u00edculo 154. Trat\u00e1ndose de los ingresos por salarios y en general por la prestaci\u00f3n de un servicio personal subordinado, se considerar\u00e1 que la fuente de riqueza se encuentra en territorio nacional cuando el servicio se preste en el pa\u00eds.<\/p>\n
El impuesto se determinar\u00e1 aplicando al ingreso obtenido las tasas siguientes:<\/p>\n
\n
Se estar\u00e1 exento por los primeros $125,900.00 obtenidos en el a\u00f1o de calendario de que se trate.<\/li>\n
Se aplicar\u00e1 la tasa del 15% a los ingresos percibidos en el a\u00f1o de calendario de que se trate que excedan del monto se\u00f1alado en la fracci\u00f3n que antecede y que no sean superiores a $1,000,000.00.<\/li>\n<\/ol>\n
III. Se aplicar\u00e1 la tasa del 30% a los ingresos percibidos en el a\u00f1o de calendario de que se trate que excedan de $1,000,000.00.<\/p>\n
La persona que efect\u00fae los pagos deber\u00e1 tambi\u00e9n efectuar la retenci\u00f3n del impuesto si es residente en el pa\u00eds o residente en el extranjero con un establecimiento permanente en M\u00e9xico con el que se relacione el servicio. En los dem\u00e1s casos, el contribuyente enterar\u00e1 el impuesto correspondiente mediante declaraci\u00f3n que presentar\u00e1 ante las oficinas autorizadas dentro de los quince d\u00edas siguientes a la obtenci\u00f3n del ingreso.<\/p>\n
\n
<\/p>\n
\u30fb\u30e1\u30ad\u30b7\u30b3\u73fe\u5730\u3067\u884c\u3063\u3066\u3044\u308b\u65e5\u672c\u99d0\u5728\u54e1\u7d66\u4e0e\u306e\u8a08\u7b97\u4e0a\u306b\u65e5\u672c\u5074\u652f\u7d66\u5206\u3082\u7d44\u307f\u8fbc\u307f\u3001\u7dcf\u984d\u304b\u3089\u6240\u5f97\u7a0e\u3092\u7b97\u51fa\u3059\u308b\u3002<\/h3>\n
\u3053\u306e\u5834\u5408\u65e5\u672c\u5074\u3078\u9001\u91d1\u3059\u308b\u969b\u306e\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u65e5\u672c\u304c\u53d7\u3051\u53d6\u308b\u91d1\u984d\u304c\u6e1b\u3089\u305a\u306b\u6e08\u307f\u307e\u3059\u3002<\/p>\n
\u307e\u305f\u3001\u65e5\u672c\u99d0\u5728\u54e1\u7d66\u4e0e\u306e\u6240\u5f97\u7a0e\u3082\u672c\u6765\u30e1\u30ad\u30b7\u30b3\u73fe\u5730\u3067\u5168\u984d\u8acb\u6c42\u3055\u308c\u305f\u5834\u5408\u306e\u7a0e\u7387(\u4e0b\u8a18\u53c2\u7167)\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u203b\u30e1\u30ad\u30b7\u30b3\u6240\u5f97\u7a0e\u6cd5\u7b2c96\u6761\u3088\u308a<\/p>\n
$\"\"$ <\/p>\n
<\/p>\n
\u4ee5\u4e0b\u3001\u95a2\u9023\u8a18\u4e8b\u3082\u3054\u53c2\u8003\u307e\u3067\u306b\u95b2\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3068\u5e78\u3044\u3067\u3059\u3002<\/p>\n
\n
\u65e5\u672c\u304b\u3089\u30e1\u30ad\u30b7\u30b3\u3078\u306e\u7d66\u4e0e\u652f\u6255\u306b\u3064\u3044\u3066<\/a><\/li>\n
\u65e5\u672c\u99d0\u5728\u54e1\u306e\u7d66\u4e0e\u652f\u7d66\u65b9\u6cd5\u306b\u3064\u3044\u3066<\/a><\/li>\n
\u30e1\u30ad\u30b7\u30b3\u3067\u306e\u78ba\u5b9a\u7533\u544a\uff0f\u65e5\u672c\u6255\u3044\u3001\u30e1\u30ad\u30b7\u30b3\u6255\u3044\u7d66\u4e0e\u306e\u7533\u544a\u65b9\u6cd5<\/a><\/li>\n<\/ul>\n
<\/p>\n
\u4eca\u9031\u306f\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n
\u5f0a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3067\u306f\u7d66\u4e0e\u8a08\u7b97\u30b5\u30dd\u30fc\u30c8\u3084\u7a0e\u52d9\u95a2\u9023\u306e\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u3082\u884c\u3063\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001
\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
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