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{"id":1250,"date":"2018-02-01T10:41:53","date_gmt":"2018-02-01T10:41:53","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%8d%b0%e7%b4%99%e7%a8%8edst\/"},"modified":"2021-10-02T23:57:42","modified_gmt":"2021-10-02T23:57:42","slug":"tax-reform-5","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/tax-reform-5\/","title":{"rendered":"\u30d5\u30a3\u30ea\u30d4\u30f3\u7a0e\u5236\u6539\u9769\u306e\u65bd\u884c\u3068\u5909\u66f4\u70b9\uff082018\u5e74\u5370\u7d19\u7a0eDST\u7de8\u2460\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\u4eca\u56de\u306f\u7a0e\u5236\u6539\u9769\uff08TRAIN\uff09\u306b\u3088\u308b\u5370\u7d19\u7a0e\u306e\u5909\u66f4\u306b\u3064\u3044\u3066\u3001\u53d6\u308a\u4e0a\u3052\u3066\u884c\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<\/p>\n<p>\u5370\u7d19\u7a0e(DST: Documentary Stamp Tax)\u306f\u682a\u5f0f\u306e\u767a\u884c\u3001\u8b72\u6e21\u3001\u8cc3\u8cb8\u5951\u7d04\u66f8\u3001\u501f\u5165\u5951\u7d04\u66f8\u7b49\u306e\u7279\u5b9a\u306e\u5951\u7d04\u306b\u5bfe\u3057\u3066\u7d0d\u4ed8\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4e0b\u8a18\u304c\u5909\u66f4\u306e\u3042\u3063\u305f\u5370\u7d19\u7a0e\u306e\u30ea\u30b9\u30c8\u3067\u3059\u3002\u591a\u304f\u306f\uff12\u500d\u306e\u7a0e\u7387\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/p>\n<table width=\"570\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"72\">\n<p align=\"center\"><span style=\"text-decoration: underline;\">ATC<\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"336\">\n<p align=\"center\">\u9805\u76ee<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">\n<p align=\"center\">\u7a0e\u7387<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"72\">\n<p align=\"left\">a.  DS 101<\/p>\n<\/td>\n<td valign=\"top\" width=\"336\">\n<p>\u682a\u5f0f\u767a\u884c<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">\n<p align=\"center\">P 2.00\/200<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"72\">\n<p align=\"left\">b.  DS 102<\/p>\n<\/td>\n<td valign=\"top\" width=\"336\">\n<p>\u7279\u5b9a\u306e\u7269\u54c1\u306e\u8ca9\u58f2\u5951\u7d04\u3001\u682a\u5f0f\u8b72\u6e21\u7b49<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">\n<p align=\"center\">P 1.50\/200<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"72\">\n<p align=\"left\">c.  DS 125<\/p>\n<\/td>\n<td valign=\"top\" width=\"336\">\n<p>\u4e00\u682a\u5f53\u305f\u308a\u306e\u7c3f\u4fa1\u4ee5\u5916\u3067\u53d6\u5f15\u3055\u308c\u308b\u5834\u5408<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">\n<p align=\"center\">\u682a\u5f0f\u767a\u884c\u6642\u306e\u5370\u7d19\u7a0e\u652f\u6255\u984d<\/p>\n<p align=\"center\">\u306e50%<\/p>\n<p align=\"center\">issue<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"72\">\n<p align=\"left\">d.  DS 104<\/p>\n<\/td>\n<td valign=\"top\" width=\"336\">\n<p>\u4e0d\u52d5\u7523\u307e\u305f\u306f\u8caf\u84c4\u306e\u5229\u76ca\u307e\u305f\u306f\u5229\u606f\u306e\u8a3c\u660e\u66f8<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">\n<p align=\"center\">P 1.00\/200<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"72\">\n<p align=\"left\">e.  DS 105<\/p>\n<\/td>\n<td valign=\"top\" width=\"336\">\n<p>\u5229\u606f\u3084\u91d1\u878d\u6d3e\u751f\u3067\u306a\u3044\u9280\u884c\u5c0f\u5207\u624b\u307e\u305f\u306f\u632f\u8fbc\u8a3c\u660e\u66f8<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">\n<p align=\"center\">P 3.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"72\">\n<p align=\"left\">f.   DS 106<\/p>\n<\/td>\n<td valign=\"top\" width=\"336\">\n<p>\u50b5\u52d9\u8a3c\u5238\u306e\u767a\u884c<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">\n<p align=\"center\">\u767a\u884c\u984d\u306eP 1.50\/200<\/p>\n<p align=\"center\">\u307e\u305f\u306f\uff11\u5e74\u4ee5\u4e0b\u306e\u5834\u5408365\u3067\u9664\u3057\u3066\u8a08\u7b97<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"72\">\n<p align=\"left\">g.  DS 107<\/p>\n<\/td>\n<td valign=\"top\" width=\"336\">\n<p>\u6d77\u5916\u3067\u627f\u8a8d\u3055\u308c\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u652f\u6255\u308f\u308c\u308b\u70ba\u66ff\u624b\u5f62<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">\n<p align=\"center\">P 0.60\/200<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"72\">\n<p align=\"left\">h.  DS 108<\/p>\n<\/td>\n<td valign=\"top\" width=\"336\">\n<p>\u6d77\u5916\u306e\u70ba\u66ff\u624b\u5f62\u304a\u3088\u3073\u624b\u5f62\u4fe1\u7528\u8a3c<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">\n<p align=\"center\">P 0.60\/200<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"72\">\n<p align=\"left\">i.   DS109<\/p>\n<\/td>\n<td valign=\"top\" width=\"336\">\n<p>\u751f\u547d\u4fdd\u967a\u984d:<\/p>\n<p>p 100,000\u4ee5\u4e0b<\/p>\n<p>P 100,000 \u8d85P300,000\u4ee5\u4e0b<\/p>\n<p>P 300,000 \u8d85P 500,000\u4ee5\u4e0b<\/p>\n<p>P 500,000 \u8d85 P 750,000\u4ee5\u4e0b<\/p>\n<p>P 750,000 \u8d85 P 1,000,000\u4ee5\u4e0b<\/p>\n<p>P 1,000,000\u8d85<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">\n<p align=\"center\">\n<p align=\"center\">Exempt<\/p>\n<p align=\"center\">P 20.00<\/p>\n<p align=\"center\">P 50.00<\/p>\n<p align=\"center\">P 100.00<\/p>\n<p align=\"center\">P 150.00<\/p>\n<p align=\"center\">P 200.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"72\">\n<p align=\"left\">j.   DS 112<\/p>\n<\/td>\n<td valign=\"top\" width=\"336\">\n<p>\u5e74\u91d1\u30fb\u7d66\u4ed8\u7b49\u306e\u95a2\u9023<\/p>\n<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">\n<p align=\"center\">\u5951\u7d04\u56de\u53ce\u4fa1\u984d\u306b\u304a\u3051\u308b\u6255\u8fbc\u307f\u307e\u305f\u306f\u5272\u8ce6\u652f\u6255\u3044\u306b\u5bfe\u3057\u3066 P 1.00\/200<\/p>\n<p align=\"center\">\u5951\u7d04\u56de\u53ce\u4fa1\u984d\u306b\u5bfe\u3057\u3066<\/p>\n<p align=\"center\">P 0.40\/200<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"72\">\n<p align=\"left\">k.  DS 114<\/p>\n<\/td>\n<td valign=\"top\" width=\"336\">\n<p> \u7a0e\u52d9\u30b3\u30fc\u30c9\u30bb\u30af\u30b7\u30e7\u30f3188 \u306e\u95a2\u9023<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">\n<p align=\"center\">P 30.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"72\">\n<p align=\"left\">l.   DS 115<\/p>\n<\/td>\n<td valign=\"top\" width=\"336\">\n<p>\u5009\u5eab\u53d7\u9818\uff08Warehouse Receipts\uff09<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">\n<p align=\"center\">200\u4ee5\u4e0a\u306e\u5024\u306b\u5bfe\u3057\u3066<\/p>\n<p align=\"center\">P 30.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"72\">\n<p align=\"left\">m. DS 116<\/p>\n<\/td>\n<td valign=\"top\" width=\"336\">\n<p>\u30ed\u30c8\u3001\u7279\u5b9a\u306e\u30b2\u30fc\u30e0\u307e\u305f\u306f\u61f8\u8cde\u7b49<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">\n<p align=\"center\">P 0.20\/P 1.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"72\">\n<p align=\"left\">n. DS 117<\/p>\n<\/td>\n<td valign=\"top\" width=\"336\">\n<p>\u8239\u8377\u8a3c\u5238\u307e\u305f\u306f\u95a2\u9023\u53d7\u9818\u66f8<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">\n<p align=\"center\">P 100.00 &#8211; P 1,000  P 2.00<\/p>\n<p align=\"center\">P 1,000 \u4ee5\u4e0a   P20.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"72\">\n<p align=\"left\">o.  DS 118<\/p>\n<\/td>\n<td valign=\"top\" width=\"336\">\n<p>\u9078\u6319\u30fb\u9078\u4efb\u306b\u304a\u3051\u308b\u4ee3\u7406\u6295\u7968<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">\n<p align=\"center\">P 30.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"72\">\n<p align=\"left\">p.  DS 119<\/p>\n<\/td>\n<td valign=\"top\" width=\"336\">\n<p>\u59d4\u4efb\u72b6(POA)<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">\n<p align=\"center\">P 10.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"72\">\n<p align=\"left\">q.  DS 120<\/p>\n<\/td>\n<td valign=\"top\" width=\"336\">\n<p>\u8cc3\u8cb8\u501f\u5951\u7d04\u66f8<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">\n<p align=\"center\">\u521d\u56de P2,000   P 6.00<\/p>\n<p align=\"center\">In excess ( P 2.00\/P 1,000)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"72\">\n<p align=\"left\">r.   DS 121<\/p>\n<\/td>\n<td valign=\"top\" width=\"336\">\n<p>\u62c5\u4fdd\u307e\u305f\u306f\u4fe1\u8a17\u8a3c\u66f8<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">\n<p align=\"center\">\u521d\u56de p 5,000   P 40.00<\/p>\n<p align=\"center\">In excess (P 20.00\/P 5,000)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"72\">\n<p align=\"left\">s.  DS 126<\/p>\n<\/td>\n<td valign=\"top\" width=\"336\">\n<p>\u70ba\u66ff\u624b\u5f62\u7b49<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">\n<p align=\"center\">P 0.60 on each P 200<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"72\">\n<p align=\"left\">t.  DS130<\/p>\n<p align=\"left\">u. DS131<\/p>\n<p align=\"left\">v.  DS 132<\/p>\n<\/td>\n<td valign=\"top\" width=\"336\">\n<p>\u7528\u8239\u5951\u7d04\u307e\u305f\u306f\u985e\u4f3c<\/p>\n<p>\u8239\u8236\u7b49\u304c:<\/p>\n<p>1,000 \u30c8\u30f3\u4ee5\u4e0b\u306e\u5834\u5408<\/p>\n<\/p>\n<p>1,001 &#8211; 10,000 \u30c8\u30f3\u306e\u5834\u5408<\/p>\n<\/p>\n<p>10,000 \u30c8\u30f3\u3092\u8d85\u3048\u308b\u5834\u5408<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">\n<p align=\"center\">\n<p align=\"center\">\u6700\u521d\u306e\u534a\u5e74  P 1,000<\/p>\n<p align=\"center\">\u4ee5\u964d + P 100<\/p>\n<p align=\"center\">\n<p align=\"center\">\u6700\u521d\u306e\u534a\u5e74  P 2,000<\/p>\n<p align=\"center\">\u4ee5\u964d + P 200<\/p>\n<p align=\"center\">\n<p align=\"center\">\u6700\u521d\u306e\u534a\u5e74  P 3,000<\/p>\n<p align=\"center\">\u4ee5\u964d + P 300<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u8aa4\u8a33\u304c\u3042\u308a\u307e\u3057\u305f\u3089\u3054\u9023\u7d61\u9802\u3051\u308c\u3070\u5e78\u3044\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\u4eca\u56de\u306f\u7a0e\u5236\u6539\u9769\uff08TRAIN\uff09\u306b\u3088\u308b\u5370\u7d19\u7a0e\u306e\u5909\u66f4\u306b\u3064\u3044\u3066\u3001\u53d6\u308a\u4e0a\u3052\u3066\u884c\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002 \u5370\u7d19\u7a0e(DST: Documentary Stamp Tax)\u306f\u682a\u5f0f\u306e [&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-ka","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1250"}],"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=1250"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1250\/revisions"}],"predecessor-version":[{"id":1720,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1250\/revisions\/1720"}],"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=1250"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=1250"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=1250"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}