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\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u95a2\u3059\u308b\u57fa\u790e\u77e5\u8b58\u304c\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u304b\u3089\u25bc
\n\u30fb\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u95a2\u3059\u308b\u57fa\u790e\u77e5\u8b58<\/a>
\n\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u95a2\u3059\u308b\u30bb\u30df\u30ca\u30fc\u306b\u53c2\u52a0\u3057\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u304b\u3089\u25bc
\n \u30fb\u30d5\u30a3\u30ea\u30d4\u30f3\u95a2\u9023\u30bb\u30df\u30ca\u30fc<\/a> <\/p>\n \n\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u62e1\u5927\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff08EWT\uff09<\/strong><\/h2>\n \n\n\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u7a0e\u5236\u306b\u304a\u3044\u3066\u3001\u62e1\u5927\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff08Expanded Withholding Tax, EWT\uff09\u306f\u975e\u5e38\u306b\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001EWT\u306e\u57fa\u672c\u7684\u306a\u4ed5\u7d44\u307f\u3084\u9069\u7528\u3055\u308c\u308b\u53d6\u5f15\u3001\u7a0e\u7387\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u3053\u308c\u304b\u3089\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u30d3\u30b8\u30cd\u30b9\u3092\u5c55\u958b\u3057\u3088\u3046\u3068\u8003\u3048\u3066\u3044\u308b\u65b9\u3084\u3001\u73fe\u5730\u3067\u306e\u53d6\u5f15\u306b\u95a2\u5fc3\u306e\u3042\u308b\u65b9\u306b\u3068\u3063\u3066\u53c2\u8003\u306b\u3057\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002\n
1\uff0e\u62e1\u5927\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff08EWT\uff09\u3068\u306f\uff1f<\/strong><\/h3>\n\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u306f\u4ee5\u4e0b\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u304c\u5b58\u5728\u3057\u307e\u3059\u3002\n
\n \t
\u7d66\u4e0e\u6e90\u6cc9\u7a0e\uff1aWithholding Tax on Compensation (WTC)<\/li>\n \t
\u62e1\u5927\u6e90\u6cc9\u7a0e\uff1aExpanded Withholding Tax (EWT)<\/li>\n \t
\u6700\u7d42\u6e90\u6cc9\u7a0e\uff1aFinal Withholding Tax (FWT)<\/li>\n \t
\u6700\u7d42\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff1aFinal Withholding Velue Added Tax\u00a0 (FVAT)<\/li>\n \t
\u30d5\u30ea\u30f3\u30b8\u30d9\u30cd\u30d5\u30a3\u30c3\u30c8\u7a0e\uff1aFringe Benefits Tax (FBT)<\/li>\n<\/ul>\n\u4eca\u56de\u306f\u305d\u306e\u306a\u304b\u3067\u3082\u62e1\u5927\u6e90\u6cc9\u7a0e\uff08EWT\uff09\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u7279\u5b9a\u306e\u53d6\u5f15\u306b\u5bfe\u3057\u3066\u9069\u7528\u3055\u308c\u3001\u53d6\u5f15\u984d\u304b\u3089\u4e00\u5b9a\u5272\u5408\u3092\u5dee\u3057\u5f15\u3044\u3066\u7d0d\u7a0e\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002\u3053\u306e\u5236\u5ea6\u306f\u53d6\u5f15\u306e\u900f\u660e\u6027\u3092\u9ad8\u3081\u3001\u8131\u7a0e\u3092\u9632\u3050\u76ee\u7684\u3067\u5c0e\u5165\u3055\u308c\u3066\u3044\u307e\u3059\u3002\n
2\uff0eEWT\u304c\u9069\u7528\u3055\u308c\u308b\u53d6\u5f15\u3068\u305d\u306e\u7a0e\u7387<\/strong><\/h3>\nEWT\u306f\u7279\u5b9a\u306e\u5546\u696d\u6d3b\u52d5\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u4e3b\u306a\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15\u3068\u305d\u306e\u7a0e\u7387\u3067\u3059\u3002\n
\n \t
\u8cc3\u8cb8\u5951\u7d04\uff1a\u30aa\u30d5\u30a3\u30b9\u3084\u30b3\u30f3\u30c9\u30df\u30cb\u30a2\u30e0\u3001\u793e\u7528\u8eca\u306a\u3069\u306e\u8cc3\u8cb8\u5951\u7d04\u30785\uff05\u3002<\/li>\n \t
\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u30b5\u30fc\u30d3\u30b9\uff1a\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306a\u3069\u306e\u5c02\u9580\u7684\u306a\u30b5\u30fc\u30d3\u30b9\u3078\uff15\uff05\u301c15\uff05\u3002\uff08\u500b\u4eba\u3067\u7dcf\u53ce\u5165300\u4e07\u30da\u30bd\u4ee5\u4e0a\u306f10\uff05\u3001\u305d\u308c\u4ee5\u4e0b\u306f5\uff05\u3002\u305f\u3060\u30575\uff05\u306f\u5c02\u9580\u5bb6\u306e\u516c\u8a3c\u304c\u5fc5\u8981\u3002\u975e\u500b\u4eba\u3067\u7dcf\u53ce\u516572\u4e07\u30da\u30bd\u4ee5\u4e0a\u306f15\uff05\u3001\u305d\u308c\u4ee5\u4e0b\u306f10\uff05\u3002\u305f\u3060\u30575\uff05\u306f\u5c02\u9580\u5bb6\u306e\u516c\u8a3c\u304c\u5fc5\u8981\u3002\uff09<\/li>\n \t
\u4e0b\u8acb\u3051\u30b5\u30fc\u30d3\u30b9\uff1a\u5efa\u8a2d\u696d\u3084\u88fd\u9020\u696d\u306a\u3069\u3067\u63d0\u4f9b\u3055\u308c\u308b\u4e0b\u8acb\u3051\u30b5\u30fc\u30d3\u30b9\u30782\uff05\u3002<\/li>\n \t
\u7d0d\u7a0e\u30c8\u30c3\u30d72\u4e07\u793e\u307e\u305f\u306f\u5927\u898f\u6a21\u7d0d\u7a0e\u8005\u3001\u4e2d\u898f\u6a21\u7d0d\u7a0e\u8005\uff1a\u56fd\u5185\u696d\u8005\u3084\u7269\u54c1\u652f\u6255\u3044\u30781\uff05\u3001\u30b5\u30fc\u30d3\u30b9\u5bfe\u4fa1\u652f\u6255\u3044\u30782\uff05\u3002<\/li>\n<\/ul>\n
3\uff0eEWT\u306e\u624b\u7d9a\u304d\u3068\u6ce8\u610f\u70b9<\/strong><\/h3>\n\u58f2\u4e3b\u5074\u3067\u306f\u3001\u8cb7\u4e3b\u304b\u3089\u767a\u884c\u3055\u308c\u308bBIR form 2307\u3068\u3044\u3046\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u3067\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u6642\u306b\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u306e\u8a3c\u66f8\u3092\u78ba\u5b9f\u306b\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\n\n\u4e00\u65b9\u3001\u8cb7\u4e3b\u5074\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u7fa9\u52d9\u3092\u6020\u3063\u305f\u5834\u5408\u3001\u7f70\u91d1\u304c\u79d1\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002EWT\u306e\u6708\u6b21\u7533\u544a\u671f\u9650\u306f\u7fcc\u670810\u65e5\u5f8c\u3067\u3042\u308a\u3001\u7533\u544a\u306b\u306fBIR form 0619E\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002\u56db\u534a\u671f\u7533\u544a\u3067\u306f\u6e90\u6cc9 \u5fb4\u53ce\u7a0e\u304c\u8ab2\u3055\u308c\u305f\u8ab2\u7a0e\u5bfe\u8c61\u56db\u534a\u671f\u306e\u7d42\u4e86\u5f8c\u306e\u7fcc\u6708\u672b\u307e\u3067\u306b\u3001BIR Form 1601EQ\u3092\u7528\u3044\u3066\u63d0\u51fa\u3057\u307e\u3059\u3002\n
4\uff0e\u30d5\u30a3\u30ea\u30d4\u30f3\u30d3\u30b8\u30cd\u30b9\u306e\u3053\u3068\u306f\u300c\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u300d\u306b\u304a\u4efb\u305b\u304f\u3060\u3055\u3044<\/strong><\/h3>\n\u4eca\u56de\u306f\u300c\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u62e1\u5927\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff08EWT\uff09\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002\u79c1\u305f\u3061\u300c\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u300d\u306f\u3001\u4f1a\u8a08\u4e8b\u52d9\u6240\u3092\u6bcd\u4f53\u3068\u3057\u305f20\u30f5\u56fd\u8d85\u306b\u5c55\u958b\u3059\u308b\u30b0\u30ed\u30fc\u30d0\u30eb\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3067\u3059\u3002\u6d77\u5916\u73fe\u5730\u3067\u306f\u65e5\u672c\u4eba\u99d0\u5728\u54e1\u3068\u30ed\u30fc\u30ab\u30eb\u30b9\u30bf\u30c3\u30d5\u304c\u5e38\u99d0\u3057\u3066\u304a\u308a\u3001\u307e\u305f\u5404\u62e0\u70b9\u306b\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u30fb\u5f01\u8b77\u58eb\u306a\u3069\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u304c\u6240\u5c5e\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u304a\u5ba2\u69d8\u306e\u591a\u69d8\u306a\u30cb\u30fc\u30ba\u306b\u5bc4\u308a\u6dfb\u3063\u305f\u5bfe\u5fdc\u304c\u53ef\u80fd\u3067\u3059\u3002\n\n\u672c\u7a3f\u3067\u89e3\u8aac\u3057\u305f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u3054\u76f8\u8ac7\u306f\u3082\u3061\u308d\u3093\u3001\u6d77\u5916\u9032\u51fa\u304b\u3089\u6d77\u5916\u5b50\u4f1a\u793e\u7ba1\u7406\u3001\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fcM&A\u3001\u4e8b\u696d\u6226\u7565\u518d\u69cb\u7bc9\u306a\u3069\u3001\u6d77\u5916\u9032\u51fa\u306b\u95a2\u3059\u308b\u8ab2\u984c\u304c\u3042\u308a\u307e\u3057\u305f\u3089\u3001\u305c\u3072\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002\n\n\u203b\u672c\u8a18\u4e8b\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u95a2\u3059\u308b\u4e00\u822c\u7684\u306a\u60c5\u5831\u63d0\u4f9b\u306e\u307f\u3092\u76ee\u7684\u3068\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u6cd5\u7684\u52a9\u8a00\u3092\u69cb\u6210\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\n\n \n
$\"\"$ <\/a><\/figure>\n \n\n\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059\n\n \n
\u3010PR\u3011\u6d77\u5916\u6700\u65b0\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\u30b5\u30a4\u30c8\u300cWiki Investment\u300d<\/h2>\n \n\n\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067Wiki Investment\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059\n\n \n
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\n\n \n
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