\u3053\u3093\u306b\u3061\u306f\u3001<\/p>\n<\/p>\n

\u2003\u5148\u65e5\u3001Union Tax Law 2018 (Draft)\u304c\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<\/p>\n

\u2003\u3053\u308c\u3092\u898b\u308b\u9650\u308a\u306f\u3001\u5916\u56fd\u4f01\u696d\u306b\u95a2\u9023\u3059\u308b\u3088\u3046\u306a\u4e3b\u8981\u306a\u7a0e\u76ee\u306e\u7a0e\u7387\u306f\u5927\u304d\u304f\u306f\u5909\u308f\u3089\u306a\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\n<\/p>\n

\u2003\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6700\u9ad8\u7a0e\u7387\u308225\uff05\u306e\u307e\u307e\u636e\u3048\u7f6e\u304d\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u306a\u304a\u3001\u3053\u3061\u3089\u306eDraft\u306b\u306f\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u5f93\u6765\u306e\u5e74\u9593\u53ce\u51654,800,000\u30c1\u30e3\u30c3\u30c8\u4ee5\u4e0b\u306e\u5834\u5408\u306e\u6240\u5f97\u7a0e\u514d\u9664\u898f\u5b9a\u306b\u3064\u3044\u3066\u3001\u57fa\u6e96\u91d1\u984d\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3053\u3068\u304c\u8b70\u8ad6\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u3067\u3059\u3002\u305d\u306e\u8ca1\u6e90\u3092\u9ad8\u6240\u5f97\u8005\u304b\u3089\u306e\u6240\u5f97\u7a0e\u3067\u30ab\u30d0\u30fc\u3057\u3088\u3046\u3068\u3059\u308b\u3068\u306a\u308b\u3068\u591a\u304f\u306e\u5916\u56fd\u4eba\u306b\u5f71\u97ff\u304c\u51fa\u3066\u304f\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<\/p>\n

\u2003\u307e\u305f\u3001\u3053\u3061\u3089\u306eDraft\u306b\u306f\u8a18\u8f09\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u6e90\u6cc9\u7a0e\uff08Withholding Tax\uff09\u306e\u51e6\u7406\u304c\u4e0d\u8981\u306b\u306a\u308b\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u3061\u3089\u306f\u3001IRD\u304b\u3089\u306eNotification\u306a\u3069\u3067\u901a\u9054\u304c\u51fa\u3055\u308c\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u304c\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u610f\u8b58\u306e\u9ad8\u3044\u65e5\u7cfb\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u975e\u5e38\u306b\u52a9\u304b\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u305f\u3060\u3057\u3001\u56fd\u5916\u4f01\u696d\u3078\u306e\u652f\u6255\u3044\u306e\u969b\u306a\u3069\u306fFinal Tax\u3092\u306a\u308b\u305f\u3081\u3001\u305d\u306e\u307e\u307e\u6e90\u6cc9\u7fa9\u52d9\u306f\u6b8b\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/p>\n<\/p>\n

\u2003\u3042\u3068\u306f\u3001\u5546\u696d\u7a0e\u306e\u898f\u5b9a\u306b\u304a\u3044\u3066\u3001\u8f38\u51fa\u306b\u5bfe\u3057\u30660%\u8ab2\u7a0e\u3068\u306a\u308b\u65e8\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u8f38\u51fa\u54c1\u76ee\u306e\u4ed5\u5165\u308c\u306b\u304b\u304b\u308b\u5546\u696d\u7a0e\u306e\u76f8\u6bba\u30fb\u9084\u4ed8\u3092\u5ff5\u982d\u306b\u7f6e\u3044\u305f\u898f\u5b9a\u3068\u8a00\u3048\u3001\u7740\u5b9f\u306b\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u4f53\u7cfb\u306b\u79fb\u884c\u3057\u3066\u3044\u308b\u306e\u304c\u3046\u304b\u304c\u3048\u307e\u3059\u3002\u3042\u3068\u306f\u3001\u5b9f\u52d9\u4e0a\u306e\u3084\u3084\u3053\u3057\u3055\u3084\u4e0d\u660e\u77ad\u306a\u70b9\u3082\u6539\u5584\u3055\u308c\u308b\u306e\u304c\u5f85\u305f\u308c\u307e\u3059\u3002<\/p>\n<\/p>\n

\u4ee5\u4e0a<\/p>\n

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