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{"id":1160,"date":"2017-09-28T13:32:41","date_gmt":"2017-09-28T13:32:41","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/philippines_blog\/%e3%83%95%e3%82%a3%e3%83%aa%e3%83%94%e3%83%b3%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e7%b5%a6%e4%b8%8e%e4%bd%93%e7%b3%bb\/"},"modified":"2021-09-20T16:38:39","modified_gmt":"2021-09-20T16:38:39","slug":"salary-12","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/salary-12\/","title":{"rendered":"\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u7d66\u4e0e\u4f53\u7cfb"},"content":{"rendered":"<p>\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n<p>\u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30de\u30cb\u30e9\u306e\u8fd1\u77f3\u3067\u3059\u3002<\/p>\n<\/p>\n<p>\u4eca\u9031\u306e\u30d6\u30ed\u30b0\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u7d66\u4e0e\u4f53\u7cfb\u306b\u95a2\u3057\u3066\u89e3\u8aac\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n<p>\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u7d66\u4e0e\u4f53\u7cfb\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u3066\u56fa\u5b9a\u7d66\u3001\u5909\u52d5\u7d66\u3001\u63a7\u9664\u306e\uff13\u7a2e\u985e\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u8a33\u3092\u7d30\u304b\u304f\u898b\u3066\u3044\u304f\u3068\u4e0b\u8a18\u306e\u901a\u308a\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<\/p>\n<p>\uff08\uff11\uff09  \u56fa\u5b9a\u7d66<\/p>\n<p>\u2460  \u57fa\u672c\u7d66<\/p>\n<p>\u2461  \u56fa\u5b9a\u624b\u5f53\u2015\u56fa\u5b9a\u624b\u5f53\u3068\u306f\u3001\u51fa\u52e4\u3082\u3057\u304f\u306f\u7279\u5b9a\u306e\u76ee\u6a19\u306e\u9054\u6210\u5ea6\u306b\u5f71\u97ff\u3055\u308c\u305a\u3001\u6bce\u6708\u5b9a\u984d\u3067\u57fa\u672c\u7d66\u4ee5\u5916\u306b\u652f\u7d66\u3055\u308c\u308b\u5831\u916c<\/p>\n<p>\u30fb\u901a\u52e4\u624b\u5f53<\/p>\n<p>\u30fb\u5f79\u8077\u624b\u5f53<\/p>\n<p>\u30fb\u8cc7\u683c\u624b\u5f53<\/p>\n<p>\u30fbDE MINIMIS BENEFITS-\u305d\u308c\u305e\u308c\u4e0b\u8a18\u4e0a\u9650\u984d\u3092\u8d85\u3048\u306a\u3044\u984d\u3092\u975e\u8ab2\u7a0e\u306b\u3067\u304d\u307e\u3059<\/p>\n<table width=\"558\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"265\">\n<p align=\"center\"><strong>DE MINIMIS BENEFITS<\/strong><\/p>\n<p align=\"center\"><strong>\u975e\u8ab2\u7a0e\u624b\u5f53\u306e\u9805\u76ee<\/strong><strong><\/strong><\/p>\n<\/td>\n<td valign=\"top\" width=\"161\">\n<p align=\"center\"><strong>MONTHLY<\/strong><\/p>\n<p align=\"center\"><strong>\u6708\u984d\u4e0a\u9650<\/strong><strong><\/strong><\/p>\n<\/td>\n<td valign=\"top\" width=\"132\">\n<p align=\"center\"><strong>YEARLY<\/strong><\/p>\n<p align=\"center\"><strong>\u5e74\u984d\u4e0a\u9650<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"265\">\n<p align=\"left\">a) Rice subsidy\u2003\u2003\u7c73\u624b\u5f53<\/p>\n<\/td>\n<td valign=\"bottom\" width=\"161\">\n<p align=\"center\">1,500.00<\/p>\n<\/td>\n<td valign=\"bottom\" width=\"132\">\n<p align=\"center\">18,000.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"265\">\n<p align=\"left\">b) Uniform and clothing allowance<\/p>\n<p align=\"left\">\u30e6\u30cb\u30d5\u30a9\u30fc\u30e0\u3001\u670d\u624b\u5f53<\/p>\n<\/td>\n<td valign=\"bottom\" width=\"161\">\n<p align=\"center\">416.66<\/p>\n<\/td>\n<td valign=\"bottom\" width=\"132\">\n<p align=\"center\">5,000.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"265\">\n<p align=\"left\">c) Laundry allowance<\/p>\n<p align=\"left\">\u30e9\u30f3\u30c9\u30ea\u30fc\u624b\u5f53<\/p>\n<\/td>\n<td valign=\"bottom\" width=\"161\">\n<p align=\"center\">300.00<\/p>\n<\/td>\n<td valign=\"bottom\" width=\"132\">\n<p align=\"center\">3,600.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"265\">\n<p align=\"left\">d) Christmas gifts<\/p>\n<p align=\"left\">\u30af\u30ea\u30b9\u30de\u30b9\u30ae\u30d5\u30c8\u624b\u5f53<\/p>\n<\/td>\n<td valign=\"bottom\" width=\"161\">\n<p align=\"center\">416.66<\/p>\n<\/td>\n<td valign=\"bottom\" width=\"132\">\n<p align=\"center\">5,000.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"265\">\n<p align=\"center\"><strong>Total<\/strong><strong>\uff08<\/strong><strong>PHP<\/strong><strong>\uff09<\/strong><strong><\/strong><\/p>\n<\/td>\n<td valign=\"bottom\" width=\"161\">\n<p align=\"center\"><strong>2,633.33<\/strong><\/p>\n<\/td>\n<td valign=\"bottom\" width=\"132\">\n<p align=\"center\">\n<p align=\"center\"><strong>31,600<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30fb13<sup>th<\/sup> month pay-\u6cd5\u5b9a\u306e\u8cde\u4e0e\u3067\u3042\u308a\u30011\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e1\u5e74\u5206\u306e\u57fa\u672c\u7d66\u304b\u3089\u3001\u6b20\u52e4\u3001\u9045\u523b\u3001\u65e9\u9000\u5206\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u309212\u30f6\u6708\u3067\u5272\u308b\u3053\u3068\u306b\u3088\u308a\u7b97\u51fa\u3057\u307e\u3059\u3002\u96c7\u7528\u671f\u9593\u304c1\u5e74\u306b\u6e80\u305f\u306a\u3044\u5f93\u696d\u54e1\u306b\u3064\u3044\u3066\u306f\u30011\u30f6\u6708\u4ee5\u4e0a\u52e4\u52d9\u3057\u305f\u8005\u306b\u306f\u3001\u6bd4\u4f8b\u6309\u5206\u3055\u308c\u305f\u5272\u5408\u306713\u30f6\u6708\u30dc\u30fc\u30ca\u30b9\u3092\u652f\u7d66\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u300213th month pay\u306f\u30af\u30ea\u30b9\u30de\u30b9\u306e\u305f\u3081\u306e\u30dc\u30fc\u30ca\u30b9\u306a\u306e\u3067\u300112\u670824\u65e5\u3088\u308a\u524d\u306b\u652f\u7d66\u3059\u308b\u3053\u3068\u304c\u6cd5\u5b9a\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u306a\u304a\u300112\u6708\u4e0a\u65ec\u307e\u3067\u306b\u652f\u7d66\u3057\u3066\u304a\u304f\u3068\u5f93\u696d\u54e1\u306b\u559c\u3070\u308c\u307e\u3059\u3002<\/p>\n<p>\uff08\uff12\uff09  \u5909\u52d5\u7d66\uff08\u652f\u7d66\u5bfe\u8c61\u306b\u306a\u3063\u305f\u6708\u306e\u307f\u652f\u7d66\uff09<\/p>\n<p>\u30fb\u51fa\u5f35\u624b\u5f53<\/p>\n<p>\uff08\uff13\uff09  \u63a7\u9664<\/p>\n<p>\u30fb\u516c\u7684\u306a\u793e\u4f1a\u4fdd\u967a\uff08SSS, Philheath, Pag-ibig\uff09<\/p>\n<p>\u30fbWithholding Tax(\u7a0e\u91d1)<\/p>\n<p>\u30fbCommunity Tax(\u4f4f\u6c11\u7a0e)<\/p>\n<\/p>\n<p>\u7d66\u4e0e\u660e\u7d30\u306b\u95a2\u3057\u3066\u306f\u3001\u4e0a\u8a18\u5185\u5bb9\u3092\u7d30\u304b\u304f\u8a18\u8f09\u3059\u308b\u7fa9\u52d9\u306f\u3054\u3056\u3044\u307e\u305b\u3093\u304c\u3001\u8a18\u8f09\u3055\u308c\u3066\u3082\u826f\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u901a\u5e38\u4e0a\u8a18\u5185\u5bb9\u3092\u5c31\u696d\u898f\u5247\u306b\u8a18\u8f09\u3057\u306a\u304f\u3066\u3082\u3001\u5f93\u696d\u54e1\u306e\u65b9\u306e\u4e0d\u6e80\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u3092\u8003\u616e\u3057\u3066\u3001\u7d66\u4e0e\u660e\u7d30\u3092\u767a\u884c\u3055\u308c\u305f\u65b9\u304c\u3088\u308d\u3057\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<\/p>\n<\/p>\n<p>\u4eca\u9031\u3082\u3069\u3046\u305e\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n<\/p>\n<p>\u5f0a\u793e\u3067\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u9032\u51fa\u304b\u3089\u9032\u51fa\u5f8c\u306e\u4f1a\u8a08\u3001\u7a0e\u52d9\u3001\u4eba\u4e8b\u304a\u3088\u3073\u52b4\u52d9\u307e\u3067<\/p>\n<p>\u3059\u3079\u3066\u5bfe\u5fdc\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/p>\n<p>TOKYO CONSULTING FIRM PHILIPPINE BRANCH<\/p>\n<p>Unit 14B Chatham House Condominium, Rufino corner Valero Street,<\/p>\n<p>Salcedo Village, Makati City, Philippines<\/p>\n<p>TEL: +632-869-5806,<\/p>\n<\/p>\n<p>\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n<p>\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u2003\u30de\u30cb\u30e9\u99d0\u5728\u54e1<\/p>\n<p>\u8fd1\u77f3\u2003\u4f91\u57fa<\/p>\n<\/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=\"1\" data-recalc-dims=\"1\" \/><\/a><span style=\"font-size: 14px;\"> <\/span><\/p>\n<p>\u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u57fa\u306b\u3001\u7d30\u5fc3\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<\/p>\n<p>\u5f53\u8a72\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\u5f0a\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 PHILIPPINE BRANCH\uff09\u306f\u3001\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u307e\u305b\u3002<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002 \u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30de\u30cb\u30e9\u306e\u8fd1\u77f3\u3067\u3059\u3002 \u4eca\u9031\u306e\u30d6\u30ed\u30b0\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u7d66\u4e0e\u4f53\u7cfb\u306b\u95a2\u3057\u3066\u89e3\u8aac\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002 \u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u7d66\u4e0e\u4f53\u7cfb\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u3066\u56fa\u5b9a\u7d66\u3001\u5909\u52d5\u7d66\u3001\u63a7\u9664\u306e\uff13\u7a2e\u985e\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u8a33\u3092\u7d30 [&hellip;]","protected":false},"author":1,"featured_media":2790,"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":[17,23],"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\/\u52b4\u52d9.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycBk-iI","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1160"}],"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=1160"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1160\/revisions"}],"predecessor-version":[{"id":1810,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1160\/revisions\/1810"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media\/2790"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media?parent=1160"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=1160"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=1160"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}