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\u3053\u3093\u306b\u3061\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u5927\u6a4b\u3067\u3059\u3002<\/p>\n

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\u4eca\u9031\u306e\u30d6\u30ed\u30b0\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u306eQ&A\u306b\u3064\u3044\u3066\u66f8\u304b\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

Q<\/strong>\u3000\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u6982\u8981\u3064\u3044\u3066\u6559\u3048\u3066\u4e0b\u3055\u3044\u3002<\/strong><\/p>\n

 <\/p>\n

→\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u7a0e\u91d1\u306f\u5927\u304d\u304f\uff14\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u2460\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08Corporate Income Tax\uff09<\/p>\n

\u2461\u6700\u4f4e\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08Minimum Corporate Income Tax\u901a\u79f0:MCIT\uff09<\/p>\n

\u2462\u7e70\u8d8a\u6b20\u640d\u91d1\uff08Net Operating Loss Carry Over \u901a\u79f0:NOLCO\uff09<\/p>\n

\u2463\u4e0d\u5f53\u7559\u4fdd\u91d1\u8ab2\u7a0e\uff08Improperly Accumulated Earnings Tax \u901a\u79f0:IAET\uff09<\/p>\n

 <\/p>\n

\u3067\u306f\u30011\u3064\u305a\u3064\u6982\u8981\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

 <\/p>\n

\u2460\u6cd5\u4eba\u6240\u5f97\u7a0e<\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u306f\u3001\u57fa\u672c\u7684\u306b\u65e5\u672c\u540c\u69d8\u306b\u3001\u58f2\u4e0a\u304b\u3089\u5404\u7a2e\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u3044\u305f\u4f1a\u8a08\u4e0a\u306e\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u306b\u5bfe\u3057\u3066\u3001\u7a0e\u52d9\u4e0a\u306e\u76ca\u91d1\u3084\u640d\u91d1\u306e\u9805\u76ee\u3092\u52a0\u6e1b\u7b97\u3057\u305f\u3082\u306e\u304c\u8ab2\u7a0e\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\u3002\u5f53\u8a72\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u3001\u4e00\u5f8b30%\u306e\u7a0e\u7387\u3092\u8ab2\u3057\u305f\u3082\u306e\u304c\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

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 <\/p>\n

\u2461\u6700\u4f4e\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08Minimum Corporate Income Tax\u901a\u79f0:MCIT\uff09<\/p>\n

\u6700\u4f4e\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08\u4ee5\u5f8c\u3001MCIT\uff09\u3068\u306f\u3001\u4e8b\u696d\u5e74\u5ea6\uff14\u671f\u76ee\u4ee5\u964d\uff08\u4e8b\u696d\u7acb\u4e0a\u3052\u306e1~3\u5e74\u306f\u8d64\u5b57\u304c\u60f3\u5b9a\u3055\u308c\u308b\u4e8b\u3092\u914d\u616e\u3057\u305f\u70ba\uff09\u306e\u6cd5\u4eba\u3092\u5bfe\u8c61\u3068\u3057\u305f\u5236\u5ea6\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

4\u671f\u76ee\u4ee5\u964d\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u3001\u53c8\u306f\u6cd5\u4eba\u6240\u5f97\u7a0e\u304cMCIT\u3088\u308a\u3082\u5c11\u984d\u3068\u306a\u308b\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n

MCIT\u306f\u3001\u7c97\u5229\u306b\u5bfe\u3057\u30662%\u3092\u8ab2\u7a0e\u3057\u305f\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

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 <\/p>\n

\u2462\u7e70\u8d8a\u6b20\u640d\u91d1\uff08Net Operating Loss Carry Over \u901a\u79f0:NOLCO\uff09<\/p>\n

\u4e8b\u696d\u5e74\u5ea6\u672b\u3067\u8ab2\u7a0e\u6240\u5f97\u304c\u30de\u30a4\u30ca\u30b9\uff08\u6b20\u640d\u91d1\uff09\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u3001\u5f53\u8a72\u6b20\u640d\u91d1\u306f\u7fcc\u4e8b\u696d\u5e74\u5ea6\u304b\u30893\u5e74\u9593\u306b\u308f\u305f\u3063\u3066\u3001\u767a\u751f\u3057\u305f\u8ab2\u7a0e\u6240\u5f97\u3068\u306e\u76f8\u6bba\u304c\u53ef\u80fd\u3068\u306a\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n

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\u306a\u304a\u3001\u6b20\u640d\u91d1\u306e\u7e70\u308a\u623b\u3057\u3068\u3044\u3063\u305f\u5236\u5ea6\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n

 <\/p>\n

\u2463\u4e0d\u5f53\u7559\u4fdd\u91d1\u8ab2\u7a0e\uff08Improperly Accumulated Earnings Tax \u901a\u79f0:IAET\uff09<\/p>\n

\u4e0d\u5f53\u7559\u4fdd\u91d1\u8ab2\u7a0e\u3068\u306f\u3001\u4e3b\u306b\u540c\u65cf\u4f1a\u793e\uff08Closely-held Corporations\uff09\u3092\u5bfe\u8c61\u3068\u3057\u305f\u914d\u5f53\u7b49\u3092\u305b\u305a\u306b\u4f01\u696d\u5185\u7559\u4fdd\u3059\u308b\u3053\u3068\u3067\u682a\u4e3b\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u56de\u907f\u3092\u76ee\u7684\u3068\u3057\u305f\u4e0d\u5f53\u306a\u5270\u4f59\u91d1\u306b\u8ab2\u305b\u3089\u308c\u308b\u5236\u5ea6\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

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 <\/p>\n

 <\/p>\n

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\u4ee5\u4e0a<\/p>\n

\"\"<\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u3053\u3093\u306b\u3061\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u5927\u6a4b\u3067\u3059\u3002   \u4eca\u9031\u306e\u30d6\u30ed\u30b0\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u306eQ&A\u306b\u3064\u3044\u3066\u66f8\u304b\u305b\u3066\u9802\u304d\u307e\u3059\u3002   Q\u3000\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u6982\u8981\u3064\u3044\u3066\u6559\u3048\u3066\u4e0b\u3055\u3044\u3002   → […]","protected":false},"author":1,"featured_media":2793,"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,"jetpack_post_was_ever_published":false,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true},"categories":[23,19],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/philippines_blog\/wp-content\/uploads\/2019\/05\/\u7a0e\u52d9.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycBk-hb","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1065"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/comments?post=1065"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1065\/revisions"}],"predecessor-version":[{"id":1905,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1065\/revisions\/1905"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media\/2793"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media?parent=1065"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=1065"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=1065"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}