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{"id":1014,"date":"2018-03-21T10:39:53","date_gmt":"2018-03-21T10:39:53","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/myanmar_blog\/%e5%80%8b%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e%e3%81%ae%e8%a8%88%e7%ae%97%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6\/"},"modified":"2021-10-23T02:37:47","modified_gmt":"2021-10-23T02:37:47","slug":"myanmar-calculation-of-personal-income-tax","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/myanmar-calculation-of-personal-income-tax\/","title":{"rendered":"\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p>\u30df\u30e3\u30f3\u30de\u30fc\u56fd\u5185\u306e\u4f01\u696d\u306b\u52e4\u3081\u308b\u5f93\u696d\u54e1\u306f\u3001\u5916\u56fd\u4eba\u3067\u3042\u308b\u304b\u5426\u304b\u3092\u554f\u308f\u305a\u3001\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT=Personal Income Tax\uff09\u306e\u7d0d\u4ed8\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<\/p>\n<p>\u4f01\u696d\u3067\u652f\u6255\u308f\u308c\u308b\u7d66\u4e0e\u306b\u95a2\u3057\u3066\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u5177\u4f53\u7684\u306a\u8a08\u7b97\u306f\u4ee5\u4e0b\u306e\u624b\u9806\u306b\u6cbf\u3063\u3066\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<\/p>\n<p>\uff11\uff0e\u7dcf\u652f\u7d66\u984d\u3092\u7b97\u51fa\uff1a\u57fa\u672c\u7d66\uff0b\u30dc\u30fc\u30ca\u30b9\uff0b\u8af8\u624b\u5f53\uff08\u5e74\u9593\u306e\u91d1\u984d\uff09<\/p>\n<\/p>\n<p>\uff12\uff0e\u8ab2\u7a0e\u6240\u5f97\u3092\u7b97\u51fa\uff1a\u7dcf\u652f\u7d66\u984d\u304b\u3089\u4ee5\u4e0b\u306e\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u304f<\/p>\n<p>\u2003\u2003\uff0d\u57fa\u672c\u6240\u5f97\u63a7\u9664\uff08Basic Allowance\uff09\uff1a\u7d66\u4e0e\u306e\uff12\uff10\uff05\uff0810,000,000 MMK\u307e\u3067\uff09<\/p>\n<p>\u2003\u2003\uff0d\u914d\u5076\u8005\u63a7\u9664\uff08Spouse Allowance\uff09\uff1a\u914d\u5076\u8005\u306b\u53ce\u5165\u304c\u306a\u3044\u5834\u5408\u306b\u9650\u308a1,000,000 MMK<\/p>\n<p>\u2003\u2003\uff0d\u6276\u990a\u5b50\u5973\u63a7\u9664\uff08Children Allowance\uff09\uff1a\uff11\uff18\u6b73\u672a\u6e80\u306e\u5b50\u4f9b\u4e00\u4eba\u5f53\u305f\u308a500,000 MMK<\/p>\n<p>\u2003\u2003\uff0d\u793e\u4f1a\u4fdd\u967a\u63a7\u9664\uff08SSB Allowance\uff09\uff1a\u793e\u4f1a\u4fdd\u967a\u6599\u3068\u3057\u3066\uff12\uff05\u5206\uff08\u6700\u5927\u3067\u67086,000 MMK\u00d7\uff11\uff12\u304b\u6708\uff09<\/p>\n<p>\u2003\u2003\uff0d\u4e21\u89aa\u6276\u990a\u63a7\u9664\uff08Parents Allowance\uff09\uff1a\u6276\u990a\u7fa9\u52d9\u304c\u3042\u308b\u5834\u5408\u306b\u9650\u308a\u7236\u6bcd\u4e00\u4eba\u5f53\u305f\u308a1,000,000 MMK<\/p>\n<\/p>\n<p>\uff13\uff0e\u6240\u5f97\u7a0e\u984d\u3092\u7b97\u51fa\uff1a\u8ab2\u7a0e\u6240\u5f97\u3092\u4e0b\u8a18\u7d2f\u9032\u7a0e\u7387\u8868\u306b\u3042\u3066\u306f\u3081\u3066\u8a08\u7b97<\/p>\n<\/p>\n<table width=\"319\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td colspan=\"2\" nowrap=\"nowrap\" width=\"213\">\n<p align=\"left\">\n<\/td>\n<td nowrap=\"nowrap\" width=\"105\">\n<p align=\"center\">Tax Rate<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" width=\"126\">\n<p align=\"right\">1  \uff5e<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"88\">\n<p align=\"right\">2,000,000<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"105\">\n<p align=\"center\">0%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" width=\"126\">\n<p align=\"right\">2,000,001  \uff5e<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"88\">\n<p align=\"right\">5,000,000<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"105\">\n<p align=\"center\">5%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" width=\"126\">\n<p align=\"right\">5,000,001  \uff5e<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"88\">\n<p align=\"right\">10,000,000<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"105\">\n<p align=\"center\">10%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" width=\"126\">\n<p align=\"right\">10,000,001  \uff5e<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"88\">\n<p align=\"right\">20,000,000<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"105\">\n<p align=\"center\">15%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" width=\"126\">\n<p align=\"right\">20,000,001  \uff5e<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"88\">\n<p align=\"right\">30,000,000<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"105\">\n<p align=\"center\">20%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" width=\"126\">\n<p align=\"right\">30,000,001  \uff5e<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"88\">\n<p align=\"right\">\n<\/td>\n<td nowrap=\"nowrap\" width=\"105\">\n<p align=\"center\">25%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" nowrap=\"nowrap\" width=\"319\">\n<p align=\"center\">Total Amount<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u73fe\u72b6\u3001\u8cc3\u91d1\u683c\u5dee\u306e\u305f\u3081\u3001\u30df\u30e3\u30f3\u30de\u30fc\u4eba\u5f93\u696d\u54e1\u306f\u307b\u3068\u3093\u3069\u8ab2\u7a0e\u6240\u5f97\u304c\u306a\u304f\u3001\u5916\u56fd\u4eba\u306f\u307b\u3068\u3093\u3069\u307f\u306a\u6700\u5927\u306e\u7a0e\u7387\uff12\uff15\uff05\u3067\u6240\u5f97\u7a0e\u3092\u652f\u6255\u3046\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4eca\u5f8c\u3082\u7a0e\u7387\u304c\u5909\u66f4\u306b\u306a\u308b\u53ef\u80fd\u6027\u306f\u5341\u5206\u306b\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u52d5\u5411\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<\/p>\n<p align=\"left\">\u3010\u554f\u3044\u5408\u308f\u305b\u5148\u3011<\/p>\n<p align=\"left\">\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n<p align=\"left\">\u30df\u30e3\u30f3\u30de\u30fc\u30d6\u30e9\u30f3\u30c1<\/p>\n<p align=\"left\">\u8fd1\u85e4\u8cb4\u653f<\/p>\n<p align=\"left\">kondo.takamasa@tokyoconsultinggroup.com<\/p>\n<p align=\"left\">+95 944 888 6619<\/p>\n<p align=\"left\">http:\/\/www.kuno-cpa.co.jp\/form\/<\/p>\n<p align=\"left\">\n<p> <a href=\"http:\/\/www.kuno-cpa.co.jp\/form\/\"><img decoding=\"async\" src=\"http:\/\/blogimg.goo.ne.jp\/user_image\/25\/3e\/f87806814f508ad6c53afb0652df2969.jpg\" alt=\"\" border=\"0\" \/><\/a><span style=\"font-size: 14px;\"> <\/span><\/p>\n<p align=\"left\">\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><\/p>\n","protected":false},"excerpt":{"rendered":"\u30df\u30e3\u30f3\u30de\u30fc\u56fd\u5185\u306e\u4f01\u696d\u306b\u52e4\u3081\u308b\u5f93\u696d\u54e1\u306f\u3001\u5916\u56fd\u4eba\u3067\u3042\u308b\u304b\u5426\u304b\u3092\u554f\u308f\u305a\u3001\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT=Personal Income Tax\uff09\u306e\u7d0d\u4ed8\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u307e\u3059\u3002 \u4f01\u696d\u3067\u652f\u6255\u308f\u308c\u308b\u7d66\u4e0e\u306b\u95a2\u3057\u3066\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u5177\u4f53\u7684\u306a\u8a08\u7b97\u306f\u4ee5\u4e0b\u306e\u624b\u9806 [&hellip;]","protected":false},"author":1,"featured_media":1578,"comment_status":"open","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,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true},"categories":[22,20],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-content\/uploads\/2019\/05\/\u7a0e\u52d9.jpg","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paycmu-gm","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-json\/wp\/v2\/posts\/1014"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-json\/wp\/v2\/comments?post=1014"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-json\/wp\/v2\/posts\/1014\/revisions"}],"predecessor-version":[{"id":1069,"href":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-json\/wp\/v2\/posts\/1014\/revisions\/1069"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-json\/wp\/v2\/media\/1578"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-json\/wp\/v2\/media?parent=1014"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-json\/wp\/v2\/categories?post=1014"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-json\/wp\/v2\/tags?post=1014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}