\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30de\u30cb\u30e9\u306e\u8fd1\u77f3\u3067\u3059\u3002<\/p>\n<\/p>\n

\u4eca\u9031\u306e\u30d6\u30ed\u30b0\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u30b3\u30f3\u30c9\u30df\u30cb\u30a2\u30e0\u3092\u6240\u6709\u3057\u3066\u3044\u3066\u3001\u305d\u306e\u58f2\u5374\u306b\u4fc2\u308b\u7a0e\u52d9\u51e6\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n<\/p>\n

\u6240\u6709\u3057\u3066\u3044\u308b\u30b3\u30f3\u30c9\u30df\u30cb\u30a2\u30e0\u3092\u58f2\u5374\u3059\u308b\u969b\u3001\u6e90\u6cc9\u7a0e\u306e\uff15\uff05\u304c\u639b\u308a\u307e\u3059\u304c\u3001\u3053\u308c\u3092\u8ca0\u62c5\u3059\u308b\u306e\u306f\u8cfc\u5165\u8005\u306b\u306a\u308a\u307e\u3059\u3002\u6e90\u6cc9\u7a0e\u5206\u306f\u8cfc\u5165\u8005\u304c\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u7a0e\u52d9\u7f72BIR\u3078\u7533\u544a\u7d0d\u4ed8\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/p>\n

\u8cfc\u5165\u8005\u304b\u3089\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u3068\u3001\u58f2\u5374\u8005\u306f\u58f2\u5374\u6642\u70b9\u3067\u5e33\u7c3f\u4e0aCreditable withholding tax\u3068\u3057\u3066\u8cc7\u7523\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/p>\n

\u3053\u306eCreditable withholding tax\u306f\u3001\u30b3\u30f3\u30c9\u30df\u30cb\u30a2\u30e0\u306e\u58f2\u5374\u8005\u304c\u3001\u5c06\u6765\u767a\u751f\u3059\u308b\u6cd5\u4eba\u6240\u5f97\u7a0e\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u3053\u306e\u63a7\u9664\u5bfe\u8c61\u671f\u9593\u306f\u7279\u306b\u8a2d\u3051\u3089\u308c\u3066\u304a\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/p>\n

\u2003\u307e\u305f\u3001\u4e0d\u52d5\u7523\u3068\u3044\u3046\u8cc7\u7523\u306e\u58f2\u5374\u76ca\u304c\u767a\u751f\u3059\u308b\u305f\u3081\u3001\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u8ab2\u7a0e\u65b9\u6cd5\u306f\u3001\u58f2\u5374\u4fa1\u683c\u307e\u305f\u306f\u516c\u6b63\u4fa1\u5024\u306e\u3044\u305a\u308c\u304b\u5927\u304d\u3044\u984d\u306e\uff16\uff05\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<\/p>\n<\/p>\n

\u4eca\u9031\u3082\u3069\u3046\u305e\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n<\/p>\n

\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

\u3059\u3079\u3066\u5bfe\u5fdc\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/p>\n

TOKYO CONSULTING FIRM PHILIPPINE BRANCH<\/p>\n

Unit 14B Chatham House Condominium, Rufino corner Valero Street,<\/p>\n

Salcedo Village, Makati City, Philippines<\/p>\n

TEL: +632-869-5806,<\/p>\n<\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u2003\u30de\u30cb\u30e9\u99d0\u5728\u54e1<\/p>\n

\u8fd1\u77f3\u2003\u4f91\u57fa<\/p>\n<\/p>\n

<\/a> <\/span><\/p>\n

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