<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":1247,"date":"2018-01-25T13:41:27","date_gmt":"2018-01-25T13:41:27","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%80-4\/"},"modified":"2021-10-02T23:57:21","modified_gmt":"2021-10-02T23:57:21","slug":"tax-reform-4","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/tax-reform-4\/","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\u5f15\u304d\u7d9a\u304d\u3001\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\u672c\u65e5\u306f2018\u5e741\u67088\u65e5\u306b\u767a\u884c\u3055\u308c\u305fRMC No.  2-2018 \u306b\u3064\u3044\u3066\u3067\u3059\u3002\u5bfe\u8c61\u3068\u306a\u308b\u65e5\u7cfb\u4f01\u696d\u306f\u5c11\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"113\">\n<p>BIR Form No.<\/p>\n<\/td>\n<td valign=\"top\" width=\"123\">\n<p>ATC (Alphanumeric Tax Codes)<\/p>\n<\/td>\n<td valign=\"top\" width=\"189\">\n<p>Tax Type<\/p>\n<\/td>\n<td valign=\"top\" width=\"142\">\n<p>Changes in Tax Rate<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"113\">\n<ol>\n<li>1602<\/li>\n<\/ol>\n<\/td>\n<td valign=\"top\" width=\"123\">\n<p>WI 170, WC 170<\/p>\n<\/td>\n<td valign=\"top\" width=\"189\">\n<p>\u9280\u884c\u30fb\u91d1\u878d\u6a5f\u95a2\u3078\u306e\u652f\u6255\u3044\u306b\u304a\u3051\u308b\u6e90\u6cc9\u5fb4\u53ce\uff08WB\uff09<\/p>\n<\/td>\n<td valign=\"top\" width=\"142\">\n<p>7.5%\u219215%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"113\">\n<ol>\n<li>1603<\/li>\n<\/ol>\n<\/td>\n<td valign=\"top\" width=\"123\">\n<p>WF 320<\/p>\n<\/td>\n<td valign=\"top\" width=\"189\">\n<p>\u7279\u5b9a\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u52e4\u52d9\u3059\u308b\u5916\u56fd\u4eba\u307e\u305f\u306f\u540c\u5730\u4f4d\u306b\u5c5e\u3059\u308b\u30d5\u30a3\u30ea\u30d4\u30f3\u4eba\u306b\u5bfe\u3059\u308b\u4ed8\u52a0\u7d66\u4ed8\u7a0e\uff08WR\uff09<\/p>\n<\/td>\n<td valign=\"top\" width=\"142\">\n<p>15%\u219235%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"113\">\n<ol>\n<li>2552<\/li>\n<\/ol>\n<\/td>\n<td valign=\"top\" width=\"123\">\n<p>PT 200<\/p>\n<\/td>\n<td valign=\"top\" width=\"189\">\n<p>\u30d1\u30fc\u30bb\u30f3\u30c6\u30fc\u30b8\u7a0e\u767b\u9332\u3092\u884c\u3046\u8a3c\u5238\u306e\u30d6\u30ed\u30fc\u30ab\u30fc\u7b49\uff08ST)<\/p>\n<\/td>\n<td valign=\"top\" width=\"142\">\n<p>0.5%\u21920.6%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e00\u65b9\u3001\u96fb\u5b50\u7533\u544a\u7d0d\u4ed8\u30b7\u30b9\u30c6\u30e0\uff08eFPS\uff09\u3001eBIR\u30b7\u30b9\u30c6\u30e0\u3001\u30de\u30cb\u30e5\u30a2\u30eb\u7533\u544a\u66f8\u306b\u304a\u3044\u3066\u3001\u7a0e\u7387\u306e\u5909\u66f4\u304c\u53cd\u6620\u3055\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u4e0a\u8a18\u306e\u5bfe\u8c61\u4e8b\u696d\u8005\u306f\u7a0e\u52d9\u7533\u544a\u66f8\u30d5\u30a9\u30fc\u30e00605\u3092\u7528\u3044\u3066\u3001\u4e0d\u8db3\u5206\u3092\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4eca\u5f8c\u3001BIR\u306e\u30b7\u30b9\u30c6\u30e0\u304c\u66f4\u65b0\u3055\u308c\u308c\u3070\u3001\u30b7\u30b9\u30c6\u30e0\u306e\u4f7f\u3044\u65b9\u3068\u3068\u3082\u306b\u901a\u77e5\u304c\u767a\u884c\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\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\u5f15\u304d\u7d9a\u304d\u3001\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\u672c\u65e5\u306f2018\u5e741\u67088\u65e5\u306b\u767a\u884c\u3055\u308c\u305fRMC No. 2-2018 \u306b\u3064\u3044\u3066\u3067\u3059\u3002\u5bfe\u8c61\u3068 [&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-k7","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1247"}],"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=1247"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1247\/revisions"}],"predecessor-version":[{"id":1723,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1247\/revisions\/1723"}],"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=1247"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=1247"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=1247"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}