<br />
<b>Warning</b>:  Undefined array key "global_protection_id" in <b>/home/netst/kuno-cpa.co.jp/public_html/philippines_blog/wp-content/plugins/content-protector/inc/class-ps-rest-handler.php</b> on line <b>51</b><br />
{"id":1113,"date":"2017-07-27T09:56:44","date_gmt":"2017-07-27T09:56:44","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/philippines_blog\/%e6%ba%90%e6%b3%89%e7%a8%8e%e3%81%ae%e5%ae%9f%e5%8b%99%e4%b8%8a%e3%81%ae%e5%8f%96%e6%89%b1%e3%81%84\/"},"modified":"2021-09-20T16:32:35","modified_gmt":"2021-09-20T16:32:35","slug":"withholding-tax-2","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/withholding-tax-2\/","title":{"rendered":"\u6e90\u6cc9\u7a0e\u306e\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044"},"content":{"rendered":"<p>\u3053\u3093\u306b\u3061\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u5927\u6a4b\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u9031\u306e\u30d6\u30ed\u30b0\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u6e90\u6cc9\u7a0e\u306e\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u66f8\u304b\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3067\u975e\u5e38\u306b\u91cd\u8981\u306a\u306e\u304c\u6e90\u6cc9\u5fb4\u53ce\u3001\u7279\u306b\u62e1\u5927\u6e90\u6cc9\u7a0e\uff08Expanded Withholding Tax\uff09\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u65e5\u672c\u3068\u7570\u306a\u308a\u3001\u6e90\u6cc9\u5fb4\u53ce\u3068\u306a\u308b\u5bfe\u8c61\u304c\u591a\u304f\u3001\u307e\u305f\u7a0e\u7387\u3082\u7570\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u4e0a\u4f4d2\u4e07\u793e\u306b\u6307\u5b9a\u3055\u308c\u305f\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u58f2\u4e0a\u3092\u4e0a\u3052\u305f\u5834\u5408\u3001\u5546\u54c1\u306a\u3089\u58f2\u4e0a\u984d\u306e1%\u3001\u30b5\u30fc\u30d3\u30b9\u306a\u30892%\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e0d\u52d5\u7523\u306e\u8cc3\u8cb8\u6599\u306a\u30895%\u3001\u5efa\u8a2d\u696d\u3084\u904b\u9001\u696d\u306a\u30892%\u3001\u5c02\u9580\u5bb6\u5831\u916c\u3084\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30fb\u30b5\u30fc\u30d3\u30b9\u306a\u308910~15%\u7b49\u3068\u3001\u305d\u308c\u305e\u308c\u306e\u58f2\u4e0a\u306e\u6027\u8cea\u306b\u3088\u3063\u3066\u8ab2\u3055\u308c\u308b\u6e90\u6cc9\u5fb4\u53ce\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u9867\u5ba2\u304b\u3089\u6e90\u6cc9\u7a0e\u3092\u5dee\u3057\u5f15\u304b\u308c\u3066\u5165\u91d1\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u6e90\u6cc9\u7a0e\u306f\u6cd5\u4eba\u7a0e\u306e\u524d\u6255\u3044\u3068\u3057\u3066\u3001\u7533\u544a\u6642\u306b\u7a0e\u984d\u63a7\u9664\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u8a3c\u3059\u308bForm2307\u3092\u5165\u624b\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u5165\u624b\u3055\u308c\u3066\u3044\u306a\u3044\u6e90\u6cc9\u7a0e\u306b\u95a2\u3057\u3066\u306f\u3001\u7a0e\u984d\u63a7\u9664\u304c\u51fa\u6765\u306a\u3044\u306e\u3067\u7559\u610f\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5b9f\u52d9\u4e0a\u306f\u3001\u53d6\u5f15\u5148\u7b49\u304b\u3089\u671f\u672b\u6642\u306b\u4e00\u62ec\u8acb\u6c42\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5165\u91d1\u306e\u90fd\u5ea6\u767a\u884c\u3092\u4f9d\u983c\u3059\u308b\u4e8b\u304c\u809d\u8981\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u539f\u5247\u306f\u3001\u6e90\u6cc9\u6f0f\u308c\u306e\u8cbb\u7528\u306b\u95a2\u3057\u3066\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3001\u5168\u984d\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee5\u524d\u306f\u3001BIR\u306e\u7a0e\u52d9\u8abf\u67fb\u6642\u306b\u6e90\u6cc9\u6f0f\u308c\u3092\u6307\u6458\u3055\u308c\u305f\u8cbb\u7528\u306b\u95a2\u3057\u3066\u3082\u3001\u7533\u544a\u6f0f\u308c\u306e\u6e90\u6cc9\u7a0e\u53ca\u3073\u5ef6\u6ede\u7a0e\u7b49\u306e\u4ed8\u5e2f\u7a0e\u3092\u652f\u6255\u3046\u4e8b\u3067\u3001\u5f53\u8a72\u8cbb\u7528\u306e\u640d\u91d1\u6027\u304c\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3057\u305f\u304c\u30012013\u5e747\u6708\u306bBIR\u304c\u767a\u884c\u3057\u305fRR No.12-2013\u306b\u3088\u308a\u3001\u7a0e\u52d9\u8abf\u67fb\u958b\u59cb\u5f8c\u306b\u672a\u7d0d\u5206\u306e\u6e90\u6cc9\u7a0e\u7b49\u3092\u652f\u6255\u3063\u305f\u3068\u3057\u3066\u3082\u640d\u91d1\u6027\u306f\u5426\u8a8d\u3055\u308c\u308b\u3053\u3068\u304c\u660e\u78ba\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u6e90\u6cc9\u6f0f\u308c\u304c\u6307\u6458\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u6e90\u6cc9\u7a0e\u3060\u3051\u3067\u306a\u304f\u3001\u6cd5\u4eba\u7a0e\u306e\u8ffd\u5fb4\u7a0e\u984d\u53ca\u307325%\u306e\u30b5\u30fc\u30c1\u30e3\u30fc\u30b8\u30fb\u5e74\u522920%\u306e\u5ef6\u6ede\u7a0e\u7b49\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u52a0\u3048\u3066\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u7a0e\u52d9\u8abf\u67fb\u306e\u6642\u52b9\u306f\u3001\u5404\u8ab2\u7a0e\u671f\u9593\u306e\u78ba\u5b9a\u7533\u544a\u82e5\u3057\u304f\u306f\u5b9f\u969b\u306e\u7533\u544a\u65e5\u306e\u3044\u305a\u308c\u304b\u9045\u3044\u65e5\u304b\u3089\u8d77\u7b97\u3057\u30663\u5e74\uff08\u4e0d\u6b63\u884c\u70ba\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f10\u5e74\u306b\u5ef6\u9577\uff09\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u6307\u6458\u3059\u308b\u6642\u671f\u306b\u304a\u3051\u308b\u6e90\u6cc9\u7a0e\u306e\u7533\u544a\u304c\u904e\u5c0f\u3067\u3042\u308b\u70ba\u30013\u5e74\u306e\u6642\u52b9\u3067\u306f\u306a\u304f\u300110\u5e74\u306e\u6642\u52b9\u304c\u9069\u7528\u3055\u308c\u308b\u5224\u6c7a\u3082\u4e0b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e0a\u8a18\u4e8b\u4f8b\u306a\u3069\u3092\u9451\u307f\u3066\u3001\u4f01\u696d\u5074\u306f\u9069\u6b63\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u306e\u6e90\u6cc9\u5fb4\u53ce\u3084\u7533\u544a\u3001\u307e\u305f\u6e90\u6cc9\u5fb4\u53ce\u8868\u306e\u53d7\u53d6\u308a\u7b49\u306e\u4e8b\u52d9\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u304c\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u9031\u3082\u3001\u3069\u3046\u305e\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n<p align=\"right\">\u4ee5\u4e0a<\/p>\n<p> <a href=\"http:\/\/www.kuno-cpa.co.jp\/form\/\"><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/user_image\/25\/3e\/f87806814f508ad6c53afb0652df2969.jpg\" alt=\"\" border=\"0\" data-recalc-dims=\"1\" \/><\/a><span style=\"font-size: 14px;\">&nbsp;<\/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 &nbsp; \u4eca\u9031\u306e\u30d6\u30ed\u30b0\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u6e90\u6cc9\u7a0e\u306e\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u66f8\u304b\u305b\u3066\u9802\u304d\u307e\u3059\u3002 &nbsp; \u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3067\u975e\u5e38\u306b\u91cd\u8981\u306a\u306e\u304c\u6e90\u6cc9\u5fb4\u53ce\u3001\u7279\u306b\u62e1\u5927\u6e90\u6cc9\u7a0e [&hellip;]","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-hX","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1113"}],"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=1113"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1113\/revisions"}],"predecessor-version":[{"id":1857,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1113\/revisions\/1857"}],"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=1113"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=1113"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=1113"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}