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{"id":1228,"date":"2018-01-04T09:36:30","date_gmt":"2018-01-04T09:36:30","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/philippines_blog\/%e3%83%95%e3%82%a3%e3%83%aa%e3%83%94%e3%83%b3%e7%a8%8e%e5%88%b6%e6%94%b9%e9%9d%a9%e3%81%ae%e6%96%bd%e8%a1%8c%e3%81%a8%e5%a4%89%e6%9b%b4%e7%82%b9%ef%bc%882018%e5%b9%b4%e5%80%8b%e4%ba%ba%e6%89%80\/"},"modified":"2021-10-02T23:54:36","modified_gmt":"2021-10-02T23:54:36","slug":"tax-reform","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/tax-reform\/","title":{"rendered":"\u30d5\u30a3\u30ea\u30d4\u30f3\u7a0e\u5236\u6539\u9769\u306e\u65bd\u884c\u3068\u5909\u66f4\u70b9\uff082018\u5e74\u500b\u4eba\u6240\u5f97\u7a0e\u7de8\uff09"},"content":{"rendered":"<p>\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30bb\u30d6\u652f\u5e97\u9577\u306e\u65e5\u6bd4\u91ce\u3067\u3059\u3002\u660e\u3051\u307e\u3057\u3066\u304a\u3081\u3067\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002\u672c\u5e74\u3082\u3069\u3046\u305e\u5b9c\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002\u4eca\u6708\u306f\u7a0e\u5236\u6539\u9769\uff08TRAIN\uff09\u306b\u3064\u3044\u3066\u3001\u53d6\u308a\u4e0a\u3052\u3066\u884c\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<\/p>\n<p>\u65b0\u7a0e\u5236\u306f2017\u5e7412\u670827\u65e5\u306b\u653f\u5e9c\u5b98\u5831\u304b\u3089\u3001\u6b63\u5f0f\u306b\u6cd5\u4ee4\u3068\u3057\u3066\u767a\u884c\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>http:\/\/www.officialgazette.gov.ph\/2017\/12\/27\/republic-act-no-10963\/<\/p>\n<\/p>\n<p><span style=\"text-decoration: underline;\">\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6539\u9769<\/span><\/p>\n<\/p>\n<p>\u6700\u3082\u5e02\u6c11\u306b\u5f71\u97ff\u304c\u5927\u304d\u3044\u3068\u3055\u308c\u3066\u3044\u308b\u306e\u306f\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u5909\u66f4\u3067\u3059\u30022018\u5e74\u3088\u308a\u7d04750\u4e07\u4eba\u306e\u7d0d\u7a0e\u8005\u306e\u8ab2\u7a0e\u304c\u6e1b\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5e74\u9593\u8ab2\u7a0e\u6240\u5f97\u304c25\u4e07\u30da\u30bd\u3001\u3064\u307e\u308a\u6708\u7d6622,000\u30da\u30bd\u7a0b\u5ea6\u306e\u5f93\u696d\u54e1\u306f\u5b8c\u5168\u306b\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002\u5909\u66f4\u5f8c\u306e\u6240\u5f97\u7a0e\u8a08\u7b97\u3092\u4e0b\u8a18\u306e\u8868\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002\u306a\u304a\u30012018\u5e74\uff5e2022\u5e74\u307e\u3067\u306e\u7a0e\u5236\u3068\u30012023\u5e74\u4ee5\u964d\u306e\u7a0e\u5236\u304c\u540c\u6642\u306b\u8abf\u505c\u3001\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<\/p>\n<p>\u30072018\u5e74\uff5e2022\u5e74<\/p>\n<p align=\"center\">\u3010\u500b\u4eba\u6240\u5f97\u7a0e\uff08\u5c45\u4f4f\u8005\u53ca\u3073\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u7c4d\u306e\u975e\u5c45\u4f4f\u8005\uff09\u3011<\/p>\n<div align=\"center\">\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"245\">\n<p align=\"center\">\u5e74\u9593\u8ab2\u7a0e\u6240\u5f97\uff08\u30da\u30bd\uff09<\/p>\n<\/td>\n<td valign=\"top\" width=\"135\">\n<p align=\"center\">\u7a0e\u7387<\/p>\n<\/td>\n<td valign=\"top\" width=\"185\">\n<p align=\"center\">\u901f\u7b97\u7528\uff08\u30de\u30a4\u30ca\u30b9\u3059\u308b\uff09<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"245\">\n<p align=\"center\">  0 \uff5e 250,000<\/p>\n<\/td>\n<td valign=\"top\" width=\"135\">\n<p align=\"center\">0%<\/p>\n<\/td>\n<td valign=\"top\" width=\"185\">\n<p align=\"center\">\u2015<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"245\">\n<p align=\"center\">250,001 \uff5e 400,000<\/p>\n<\/td>\n<td valign=\"top\" width=\"135\">\n<p align=\"center\">20%<\/p>\n<\/td>\n<td valign=\"top\" width=\"185\">\n<p align=\"center\">\u25b350,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"245\">\n<p align=\"center\">400,001 \uff5e 800,000<\/p>\n<\/td>\n<td valign=\"top\" width=\"135\">\n<p align=\"center\">25%<\/p>\n<\/td>\n<td valign=\"top\" width=\"185\">\n<p align=\"center\">\u25b370,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"245\">\n<p align=\"center\"> 800,001 \uff5e 2,000,000<\/p>\n<\/td>\n<td valign=\"top\" width=\"135\">\n<p align=\"center\">30%<\/p>\n<\/td>\n<td valign=\"top\" width=\"185\">\n<p align=\"center\">\u25b3110,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"245\">\n<p align=\"center\">2,000,001 \uff5e 8,000,000<\/p>\n<\/td>\n<td valign=\"top\" width=\"135\">\n<p align=\"center\">32%<\/p>\n<\/td>\n<td valign=\"top\" width=\"185\">\n<p align=\"center\">\u25b3150,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"245\">\n<p align=\"center\">8,000,001 \uff5e<\/p>\n<\/td>\n<td valign=\"top\" width=\"135\">\n<p align=\"center\">35%<\/p>\n<\/td>\n<td valign=\"top\" width=\"185\">\n<p align=\"center\">\u25b3390,000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>\u30072023\u5e74\u4ee5\u964d<\/p>\n<p align=\"center\">\u3010\u500b\u4eba\u6240\u5f97\u7a0e\uff08\u5c45\u4f4f\u8005\u53ca\u3073\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u7c4d\u306e\u975e\u5c45\u4f4f\u8005\uff09\u3011<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"245\">\n<p align=\"center\">\u5e74\u9593\u8ab2\u7a0e\u6240\u5f97\uff08\u30da\u30bd\uff09<\/p>\n<\/td>\n<td valign=\"top\" width=\"135\">\n<p align=\"center\">\u7a0e\u7387<\/p>\n<\/td>\n<td valign=\"top\" width=\"185\">\n<p align=\"center\">\u901f\u7b97\u7528\uff08\u30de\u30a4\u30ca\u30b9\u3059\u308b\uff09<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"245\">\n<p align=\"center\">  0 \uff5e 250,000<\/p>\n<\/td>\n<td valign=\"top\" width=\"135\">\n<p align=\"center\">0%<\/p>\n<\/td>\n<td valign=\"top\" width=\"185\">\n<p align=\"center\">\u2015<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"245\">\n<p align=\"center\">250,001 \uff5e 400,000<\/p>\n<\/td>\n<td valign=\"top\" width=\"135\">\n<p align=\"center\">20%<\/p>\n<\/td>\n<td valign=\"top\" width=\"185\">\n<p align=\"center\">\u25b337,500<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"245\">\n<p align=\"center\">400,001 \uff5e 800,000<\/p>\n<\/td>\n<td valign=\"top\" width=\"135\">\n<p align=\"center\">25%<\/p>\n<\/td>\n<td valign=\"top\" width=\"185\">\n<p align=\"center\">\u25b357,500<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"245\">\n<p align=\"center\">  800,001 \uff5e 2,000,000<\/p>\n<\/td>\n<td valign=\"top\" width=\"135\">\n<p align=\"center\">30%<\/p>\n<\/td>\n<td valign=\"top\" width=\"185\">\n<p align=\"center\">\u25b397,500<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"245\">\n<p align=\"center\">2,000,001 \uff5e 8,000,000<\/p>\n<\/td>\n<td valign=\"top\" width=\"135\">\n<p align=\"center\">32%<\/p>\n<\/td>\n<td valign=\"top\" width=\"185\">\n<p align=\"center\">\u25b3197,500<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"245\">\n<p align=\"center\">8,000,001 \uff5e<\/p>\n<\/td>\n<td valign=\"top\" width=\"135\">\n<p align=\"center\">35%<\/p>\n<\/td>\n<td valign=\"top\" width=\"185\">\n<p align=\"center\">\u25b3597,500<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u8ab2\u7a0e\u6240\u5f97\u306b\u7a0e\u7387\u3092\u4e57\u3058\u3001\u901f\u7b97\u7528\u91d1\u984d\u3092\u6e1b\u3058\u308b\u3002<\/p>\n<\/p>\n<p>\u3055\u3089\u306b13\u30f6\u6708\u8cde\u4e0e\u3092\u542b\u3080\u3001\u8cde\u4e0e\u306e\u975e\u8ab2\u7a0e\u67a0\u309282,000\u30da\u30bd\u304b\u308990,000\u30da\u30bd\u3078\u3068\u5f15\u304d\u4e0a\u3052\u305f\u4e00\u65b9\u3001\u5e74\u9593\u306e\u63a7\u9664\u984d\u3067\u3042\u3063\u305f50,000\u30da\u30bd\u3068\u6276\u990a\u8005\u63a7\u966425,000\u30da\u30bd\u306f\u6392\u9664\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<\/p>\n<p>\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n<p>\u30d5\u30a3\u30ea\u30d4\u30f3\u652f\u793e\u2003\u30bb\u30d6\u652f\u5e97\u2003\u65e5\u6bd4\u91ce\u548c\u6a39<\/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;\"> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30bb\u30d6\u652f\u5e97\u9577\u306e\u65e5\u6bd4\u91ce\u3067\u3059\u3002\u660e\u3051\u307e\u3057\u3066\u304a\u3081\u3067\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002\u672c\u5e74\u3082\u3069\u3046\u305e\u5b9c\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002\u4eca\u6708\u306f\u7a0e\u5236\u6539\u9769\uff08TRAIN\uff09\u306b\u3064\u3044\u3066\u3001\u53d6\u308a\u4e0a\u3052\u3066\u884c\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002 \u65b0\u7a0e\u5236\u306f2017\u5e7412 [&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-jO","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1228"}],"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=1228"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1228\/revisions"}],"predecessor-version":[{"id":1742,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1228\/revisions\/1742"}],"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=1228"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=1228"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=1228"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}