\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\u3067\u306f\u30012018\u5e741\u6708\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u7a0e\u5236\u306e\u69d8\u3005\u306a\u90e8\u5206\u304c\u6539\u6b63\u3055\u308c\u305f\u3053\u3068\u3092\u53d7\u3051\u3001\u305d\u306e\u4e2d\u3067\u3082\u682a\u5f0f\u306e\u8b72\u6e21\u3084\u58f2\u5374\u306b\u4f34\u3046\u7a0e\u5236\u306e\u6539\u6b63\u90e8\u5206\u306b\u95a2\u3057\u3066\u8aac\u660e\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n<\/p>\n

\u307e\u305a\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u3066\u4e0a\u5834\u3057\u3066\u3044\u308b\u5834\u5408\u3068\u4e0a\u5834\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3068\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/p>\n

(i) \u4e0a\u5834\u3057\u3066\u3044\u308b\u5834\u5408:<\/p>\n

Transfer TAX\u304c\u9069\u7528\u3055\u308c\u30012017\u5e74\u307e\u3067\u30682018\u5e74\u304b\u3089\u3067\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306b\u7a0e\u7387\u304c\u4e0a\u304c\u308a\u307e\u3057\u305f\u3002<\/p>\n

\u30fb2017\u5e74\u307e\u3067\u2026\u682a\u5f0f\u58f2\u5374\u306b\u4f34\u3046\u7dcf\u58f2\u4e0a\u9ad8\u306e1%\u306e2\u5206\u306e1<\/p>\n

\u30fb2018\u5e74\u304b\u3089\u2026\u682a\u5f0f\u58f2\u5374\u306b\u4f34\u3046\u7dcf\u58f2\u4e0a\u9ad8\u306e1%\u306e10\u5206\u306e6<\/p>\n

(ii) \u4e0a\u5834\u3057\u3066\u3044\u306a\u3044\u5834\u5408:<\/p>\n

Capital gain TAX\u304c\u9069\u7528\u3055\u308c\u30012017\u5e74\u307e\u3067\u30682018\u5e74\u304b\u3089\u3067\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306b\u3053\u3061\u3089\u3082\u7a0e\u7387\u304c\u4e0a\u304c\u308a\u307e\u3057\u305f\u3002<\/p>\n

\u30fb2017\u5e74\u307e\u3067\u2026\u58f2\u5374\u4fa1\u683c\u304b\u3089\u8cfc\u5165\u4fa1\u683c\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u3092\u5143\u306b\u3057\u3066\u3001100,000PHP\u307e\u3067\u306e\u90e8\u5206\u306e\u984d\u306b\u5bfe\u3057\u30665%\u306e\u7a0e\u7387\u304c\u4fc2\u308a\u3001100,000PHP\u3092\u8d85\u3048\u308b\u90e8\u5206\u306e\u984d\u306b\u5bfe\u3057\u3066\u306f10%\u306e\u7a0e\u7387\u304c\u4fc2\u308b<\/p>\n

\u30fb2018\u5e74\u304b\u3089\u2026\u58f2\u5374\u4fa1\u683c\u304b\u3089\u8cfc\u5165\u4fa1\u683c\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u3092\u5143\u306b\u3057\u3066\u3001\u4e00\u5f8b15%\u306e\u7a0e\u7387\u304c\u4fc2\u308b<\/p>\n<\/p>\n

\u307e\u305f\u3001\u3053\u308c\u3089\u4ee5\u5916\u306bDonor\u2019s tax\u3084\u682a\u5f0f\u8b72\u6e21\u306b\u4f34\u3046\u5370\u7d19\u7a0e\u304c\u4fc2\u308a\u3001\u3053\u308c\u3089\u306b\u3064\u3044\u3066\u3082\u4e0b\u8a18\u306e\u3088\u3046\u306b\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<\/p>\n

(iii) Donor\u2019s TAX\u306e\u6539\u6b63\u70b9\uff1a<\/p>\n

\u30fb2017\u5e74\u307e\u3067\u2026\u516c\u6b63\u4fa1\u683c\uff08\u5e02\u5834\u4fa1\u683c\uff09\u304b\u3089\u58f2\u5374\u4fa1\u683c\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u306b\u5bfe\u3057\u306630%\u306e\u7a0e\u7387\u304c\u4fc2\u308a\u307e\u3059\u3002<\/p>\n

\u30fb2018\u5e74\u304b\u3089\u2026Donor\u2019s TAX\u306e\u5ec3\u6b62<\/p>\n

(iv) Documentary Stamp TAX\uff08\u5370\u7d19\u7a0e\uff1aDST\uff09\u306e\u6539\u6b63\u70b9\uff1a<\/p>\n

\u30fb2017\u5e74\u307e\u3067\u2026\u682a\u5f0f\u4fa1\u5024\u306e0.375%<\/p>\n

\u30fb2018\u5e74\u304b\u3089\u2026\u682a\u5f0f\u4fa1\u5024\u306e0.75%<\/p>\n<\/p>\n

\u4ee5\u4e0a\u3088\u308a\u3001\u682a\u5f0f\u8b72\u6e21\u3084\u58f2\u5374\u306b\u4f34\u3046\u7a0e\u7387\u3060\u3051\u3067\u306a\u304f\u3001\u5168\u4f53\u7684\u306b\u7a0e\u7387\u304c\u4e0a\u304c\u3063\u3066\u304a\u308a\u3001\u7a0e\u53ce\u5165\u3092\u5897\u3084\u3057\u3066\u3044\u304f\u3053\u3068\u3092\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u653f\u5e9c\u304c\u8ab2\u984c\u306b\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5206\u304b\u308b\u6539\u6b63\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/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

\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

\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\u3067\u306f\u30012018\u5e741\u6708\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u7a0e\u5236\u306e\u69d8\u3005\u306a\u90e8\u5206\u304c\u6539\u6b63\u3055\u308c\u305f\u3053\u3068\u3092\u53d7\u3051\u3001\u305d\u306e\u4e2d\u3067\u3082\u682a\u5f0f\u306e\u8b72\u6e21\u3084\u58f2\u5374\u306b\u4f34\u3046\u7a0e\u5236\u306e\u6539\u6b63\u90e8\u5206\u306b\u95a2\u3057\u3066\u8aac\u660e\u3055\u305b\u3066\u9802\u304d\u307e […]","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-ko","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1264"}],"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=1264"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1264\/revisions"}],"predecessor-version":[{"id":1706,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1264\/revisions\/1706"}],"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=1264"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=1264"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=1264"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}