\u7686\u3055\u3093\u3001\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\u3000\u5bdb\u3067\u3059\u3002<\/p>\n

\u4eca\u9031\u306f\u30e1\u30ad\u30b7\u30b3\u3067\u306e\u65e5\u672c\u5074\u652f\u7d66\u5206\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

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

\u30e1\u30ad\u30b7\u30b3\u6cd5\u4eba\u99d0\u5728\u8005\u306e\u7d66\u4e0e\u306e\u4e00\u90e8\u3092\u65e5\u672c\u5074\u3067\u652f\u7d66\u3057\u3066\u3044\u307e\u3059\u3002
\n\u3053\u306e\u5206\u3092\u65e5\u672c\u6cd5\u4eba\u304b\u3089\u30e1\u30ad\u30b7\u30b3\u6cd5\u4eba\u306b\u7acb\u66ff\u6255\u3044\u3068\u3057\u3066\u8acb\u6c42\u3057\u305f\u3044\u306e\u3067\u3059\u304c\u3001\u305d\u306e\u5834\u5408\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u767a\u751f\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

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

\u7d66\u4e0e\u306b\u5bfe\u3057\u3066\u65e5\u672c\u6cd5\u4eba\u304b\u3089\u30e1\u30ad\u30b7\u30b3\u6cd5\u4eba\u306b\u8acb\u6c42\u3059\u308b\u5834\u5408\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n

\u5177\u4f53\u7684\u306b\u306f\u3001\u30e1\u30ad\u30b7\u30b3\u6240\u5f97\u7a0e\u6cd5\u306e154\u6761\u306b\u4ee5\u4e0b\u306e\u69d8\u306b\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

Arti\u0301culo 154. Trata\u0301ndose de los ingresos por salarios y en general por la prestacio\u0301n de un servicio personal subordinado, se considerara\u0301 que la fuente de riqueza se encuentra en territorio nacional cuando el servicio se preste en el pai\u0301s.
\nEl impuesto se determinara\u0301 aplicando al ingreso obtenido las tasas siguientes:
\nI. Se estara\u0301 exento por los primeros $125,900.00 obtenidos en el an\u0303o de calendario de que se trate.
\nII. Se aplicara\u0301 la tasa del 15% a los ingresos percibidos en el an\u0303o de calendario de que se trate que excedan del monto sen\u0303alado en la fraccio\u0301n que antecede y que no sean superiores a $1,000,000.00.
\nIII. Se aplicara\u0301 la tasa del 30% a los ingresos percibidos en el an\u0303o de calendario de que se trate que excedan de $1,000,000.00.<\/p>\n

\u7b2c154\u6761. \u7d66\u4e0e\u53ce\u76ca\u304a\u3088\u3072\u3099\u4e00\u822c\u306b\u5f93\u5c5e\u7684\u4eba\u7684\u5f79\u52d9\u63d0\u4f9b\u306b\u3088\u308b\u53ce\u76ca\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u5f79\u52d9\u304b\u3099\u30e1\u30ad\u30b7\u30b3\u306b\u304a\u3044\u3066\u63d0\u4f9b\u3055\u308c\u308b\u5834\u5408\u3001\u5bcc\u306e\u6e90\u6cc9\u306f\u56fd\u5185\u306b\u3042\u308b\u3068\u307f\u306a\u3055\u308c\u308b\u3002
\n\u6240\u5f97\u7a0e\u3001\u7372\u5f97\u3057\u305f\u53ce\u76ca\u306b\u4ee5\u4e0b\u7a0e\u7387\u3092\u9069\u7528\u3057\u3066\u78ba\u5b9a\u3055\u308c\u308b\u3002
\nI. \u5f53\u8a72\u66a6\u5e74\u306b\u304a\u3044\u3066\u7372\u5f97\u3057\u305f$125,900.00\u307e\u3066\u3099\u306e\u53ce\u76ca\u306b\u3064\u3044\u3066\u306f\u514d\u7a0e\u3068\u306a\u308b\u3002
\nII. \u5f53\u8a72\u66a6\u5e74\u306b\u304a\u3044\u3066\u53d7\u3051\u53d6\u3063\u305f\u53ce\u76ca\u304b\u3099\u524d\u9805\u306b\u793a\u3059\u984d\u3092\u8d85\u3048\u3001\u304b\u3064$1,000,000.00\u4ee5\u4e0b\u3066\u3099\u3042\u308b\u5834\u5408\u306f\u3001 15%\u306e\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u3002
\nIII. \u5f53\u8a72\u66a6\u5e74\u306b\u304a\u3044\u3066\u53d7\u3051\u53d6\u3063\u305f\u53ce\u76ca\u304b\u3099\u3001$1,000,000.00\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u300130%\u306e\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u3002<\/p>\n

\u4e0a\u8a18\u306e\u91d1\u984d\u306f\u3001\u30da\u30bd\u3068\u306a\u308a\u307e\u3059\u3002
\n\u7d0d\u7a0e\u8005\u306f\u3001\u53ce\u76ca\u7372\u5f97\u3057\u3066\u304b\u308915\u65e5\u4ee5\u5185\u306bSAT\u306b\u7533\u544a\u3092\u3057\u3001\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\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\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":"\u7686\u3055\u3093\u3001\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\u3000\u5bdb\u3067\u3059\u3002 \u4eca\u9031\u306f\u30e1\u30ad\u30b7\u30b3\u3067\u306e\u65e5\u672c\u5074\u652f\u7d66\u5206\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002   \u8cea\u554f\uff09 \u30e1\u30ad\u30b7\u30b3\u6cd5\u4eba\u99d0\u5728\u8005\u306e\u7d66\u4e0e\u306e\u4e00\u90e8\u3092\u65e5\u672c\u5074\u3067\u652f\u7d66\u3057\u3066\u3044\u307e\u3059\u3002 \u3053\u306e […]","protected":false},"author":1,"featured_media":2266,"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":[21,23],"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\/2019\/05\/%E4%BC%9A%E8%A8%88.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paybTy-NM","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/posts\/3086"}],"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=3086"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/posts\/3086\/revisions"}],"predecessor-version":[{"id":3087,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/posts\/3086\/revisions\/3087"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/media\/2266"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/media?parent=3086"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/categories?post=3086"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/tags?post=3086"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}