\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

\u5148\u9031\u306b\u5f15\u304d\u7d9a\u304d\u4eca\u9031\u306e\u30d6\u30ed\u30b0\u3067\u306f\u30012018\u5e74\u3088\u308a\u7a0e\u5236\u304c\u5909\u66f4\u3055\u308c\u3001\u305d\u306e\u4e2d\u3067\u3082\u7279\u306b\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u3078\u306e\u7a0e\u52d9\u5185\u5bb9\u306e\u5909\u66f4\u7b87\u6240\u3092\u3054\u8aac\u660e\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3000\u5148\u9031\u3082\u3054\u8aac\u660e\u3055\u305b\u3066\u9802\u304d\u307e\u3057\u305f\u304c\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u306f\u7279\u6b8a\u306a\u5834\u5408BIR\u3078\u306eVAT\u767b\u9332\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306bVAT\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308b\u306e\u306f\u4e0b\u8a18\u306e\u5834\u5408\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30fb\u7dcf\u58f2\u4e0a\u9ad8\u304c300\u4e07PHP\u3092\u8d85\u3048\u308b\u5834\u5408<\/p>\n

 <\/p>\n

VAT\u767b\u9332\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\u306e\u4e8b\u696d\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u8ab2\u7a0e\u5bfe\u8c61\u4e8b\u696d\u6240\u5f97\u306b\u5bfe\u3057\u3066\u4e0b\u8a18\u306e\u7d2f\u9032\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u3001\u3055\u3089\u306b\u7dcf\u58f2\u4e0a\u9ad8\u306b\u5bfe\u3057\u306612%\u306eVAT\u3092\u52a0\u3048\u305f\u984d\u304c\u4e8b\u696d\u6240\u5f97\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4e0a\u8a18\u4ee5\u5916\u306e\u5834\u5408\u3001BIR\u3078\u306eVAT\u767b\u9332\u306f\u5fc5\u8981\u306a\u304f\u3001\u4e8b\u696d\u6240\u5f97\u7a0e\u3068\u3057\u3066\u7533\u544a\u30fb\u7d0d\u4ed8\u3059\u308b\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u4e0b\u8a18\u306e2\u3064\u306e\u65b9\u6cd5\u304b\u3089\u9078\u3076\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u304c\u3001\u4e00\u5ea6\u9078\u3070\u308c\u305f\u65b9\u6cd5\u306e\u5909\u66f4\u306f\u8a8d\u3081\u3089\u308c\u3066\u304a\u308a\u307e\u305b\u3093\u3002<\/p>\n

 <\/p>\n

\uff08\u30a4\uff09<\/strong><\/p>\n

\u7dcf\u58f2\u4e0a\u9ad8\u3068\u305d\u306e\u4ed6\u306e\u53ce\u5165\u984d\u306e\u548c\u306e\u3046\u3061250,000PHP\u3092\u8d85\u3048\u305f\u984d\u306b\u5bfe\u3057\u3066\u30018%\u306e\u7a0e\u7387\u3092\u9069\u7528\u3057\u3066\u7533\u544a\u984d\u3092\u8a08\u7b97\u3059\u308b\u65b9\u6cd5<\/p>\n

(<\/strong>\u30ed)<\/strong><\/p>\n

\u8ab2\u7a0e\u5bfe\u8c61\u4e8b\u696d\u6240\u5f97\u306b\u5bfe\u3057\u3066\u7d2f\u9032\u7a0e\u7387\u3092\u9069\u7528\u3057\u305f\u3082\u306e\u3068\u3001\u7dcf\u58f2\u4e0a\u9ad8\u306b\u5bfe\u3057\u30663%\u306ePercentage TAX\u3092\u9069\u7528\u3057\u305f\u3082\u306e\u306e\u548c\u306b\u3088\u308a\u7533\u544a\u984d\u3092\u8a08\u7b97\u3059\u308b\u65b9\u6cd5<\/p>\n

 <\/p>\n

\u8ab2\u7a0e\u5bfe\u8c61\u4e8b\u696d\u6240\u5f97\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u6628\u5e74\u307e\u3067\u9069\u7528\u3055\u308c\u3066\u3044\u305f\u65b9\u6cd5\u3068\u540c\u3058\u304f\u3001\u4e0b\u8a18\u306e\uff12\u901a\u308a\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30aa\u30d7\u30b7\u30e7\u30f3\uff11<\/strong>\uff0e\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u30aa\u30d7\u30b7\u30e7\u30f3\uff12<\/strong>\uff0e<\/p>\n

\u7dcf\u58f2\u4e0a\u9ad8\u3000\u3000 \u3000\u3000\u3000\u3000××                         \u7dcf\u58f2\u4e0a\u9ad8\u3000\u3000\u3000\u3000\u3000\u3000\u3000××<\/p>\n

\u58f2\u4e0a\u539f\u4fa1\u3000\u3000\u3000\u3000\u3000\u3000(××)<\/span>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u30aa\u30d7\u30b7\u30e7\u30f3\u6a19\u6e96\u63a7\u9664   (<\/span>××)<\/span><\/p>\n

\u8ab2\u7a0e\u5bfe\u8c61\u4e8b\u696d\u6240\u5f97\u3000\u3000 ××\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000 \u8ab2\u7a0e\u5bfe\u8c61\u4e8b\u696d\u6240\u5f97\u3000\u3000\u3000××<\/p>\n

 <\/p>\n

\u307e\u305f\u3001\u4eca\u5e74\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u7d2f\u9032\u7a0e\u7387\u306e\u65b0\u3057\u3044\u30d6\u30e9\u30b1\u30c3\u30c8\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n

\n Taxable Income<\/strong><\/p>\n<\/td>\n	\n Rate (Jan 1.2018 to Dec. 31,2022)<\/strong><\/p>\n<\/td>\n<\/tr>\n
\n Php 250,000 or less<\/p>\n<\/td>\n	\n 0%<\/p>\n<\/td>\n<\/tr>\n
\n Over Php 250,000 to Php 400,000<\/p>\n<\/td>\n	\n 20% in excess of Php 250,000<\/p>\n<\/td>\n<\/tr>\n
\n Over Php 400,000 to Php 800,000<\/p>\n<\/td>\n	\n Php 30,000 + 25% in excess of Php 400,000<\/p>\n<\/td>\n<\/tr>\n
\n Over Php 800,000 to Php 2,000,000<\/p>\n<\/td>\n	\n Php 130,000 + 30% in excess of Php 800,000<\/p>\n<\/td>\n<\/tr>\n
\n Over Php 2,000,000 to Php 8,000,000<\/p>\n<\/td>\n	\n Php 490,000 + 32% in excess of Php 2,000,000<\/p>\n<\/td>\n<\/tr>\n
\n Over Php 8,000,000<\/p>\n<\/td>\n	\n Php 2,410,000 + 35% in excess of Php 8,000,000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n  <\/p>\n \u3053\u3053\u3067\uff12\u3064\u306e\u5177\u4f53\u4f8b\u3092\u3054\u7528\u610f\u3044\u305f\u3057\u307e\u3057\u305f\u306e\u3067\u3001\u3053\u306e\u6a5f\u4f1a\u306b\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u5bfe\u3059\u308b\u7533\u544a\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306e\u7406\u89e3\u3092\u6df1\u3081\u3066\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n  <\/p>\n \u7dcf\u58f2\u4e0a\u9ad8\u304c250\u4e07PHP\u4e14\u3064\uff08\u30a4\uff09\u3092\u9078\u629e\u3057\u305f\u5834\u5408<\/span>\uff1a<\/p>\n 300\u4e07PHP\u306b\u6e80\u305f\u306a\u3044\u70ba\u3001BIR\u3078\u306eVAT\u767b\u9332\u306f\u5fc5\u8981\u3054\u3056\u3044\u307e\u305b\u3093\u3002\u307e\u305f\u3001\uff08\u30a4\uff09\u3092\u9078\u629e\u3059\u308b\u306e\u3067250,000PHP\u3092\u8d85\u3048\u308b2,250,000PHP\u306b\u5bfe\u3057\u30668%\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u3001180,000PHP<\/strong>\u304c\u7533\u544a\u30fb\u7d0d\u4ed8\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n  <\/p>\n \u7dcf\u58f2\u4e0a\u9ad8\u304c350\u4e07PHP\u306e\u5834\u5408\uff08\u30aa\u30d7\u30b7\u30e7\u30f3\uff11\u3092\u5229\u7528\uff09<\/span>\uff1a<\/p>\n 300\u4e07PHP\u3092\u8d85\u3048\u308b\u305f\u3081BIR\u3078\u306eVAT\u767b\u9332\u4e8b\u696d\u8005\u3068\u3057\u3066\u306e\u767b\u9332\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n \u307e\u305f\u3001\u58f2\u4e0a\u539f\u4fa1\u3068\u3057\u3066100\u4e07PHP\u639b\u304b\u3063\u305f\u5834\u5408\u3001\u8ab2\u7a0e\u5bfe\u8c61\u4e8b\u696d\u6240\u5f97\u306f250\u4e07PHP\u3068\u3057\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u91d1\u984d\u306f\u4e0a\u8a18\u30d6\u30e9\u30b1\u30c3\u30c8\u3088\u308a\u3001\u300cOver Php 2,000,000 to Php 8,000,000\u300d\u306b\u8a72\u5f53\u3059\u308b\u306e\u3067\u3001\u4e0b\u8a18\u8a18\u8f09\u306e\u984d\u304c\u7533\u544a\u30fb\u7d0d\u4ed8\u3059\u308b\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n \u3000<\/p>\n Php 490,000 + Php 500,000 × 32% = Php 650,000<\/strong><\/p>\n  <\/p>\n  <\/p>\n \u3000\u307e\u305f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306eSEC\u3078\u306e\u76e3\u67fb\u5831\u544a\u7fa9\u52d9\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\u6628\u5e74\u307e\u3067\u3068\u540c\u3058\u304f\u56db\u534a\u671f\u58f2\u4e0a\u306b\u3064\u304d\u300115\u4e07PHP\u3092\u8d85\u3048\u308b\u8d85\u3048\u308b\u5834\u5408\u306b\u76e3\u67fb\u5831\u544a\u306e\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n  <\/p>\n \u5148\u9031\u3068\u4eca\u9031\u306e2\u9031\u9593\u306b\u6e21\u308a\u3001\u4eca\u5e74\u306e\u7a0e\u5236\u6539\u9769\u3092\u53d7\u3051\u3066\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u7533\u544a\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3084\u3001\u65b0\u305f\u306a\u7a0e\u7387\u3092\u3054\u8aac\u660e\u3055\u305b\u3066\u9802\u304d\u307e\u3057\u305f\u3002\u3053\u306e\u6a5f\u4f1a\u306b\u7406\u89e3\u3092\u6df1\u3081\u3066\u9802\u3051\u307e\u3057\u305f\u3089\u5e78\u3044\u3067\u3054\u3056\u3044\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 801, 8th Floor, Bank of Makati Building, Ayala Ave. Extension Cor Metropolitan Avenue, 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\u3000\u30de\u30cb\u30e9\u99d0\u5728\u54e1<\/p>\n \u8fd1\u77f3\u3000\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>\n  <\/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   \u5148\u9031\u306b\u5f15\u304d\u7d9a\u304d\u4eca\u9031\u306e\u30d6\u30ed\u30b0\u3067\u306f\u30012018\u5e74\u3088\u308a\u7a0e\u5236\u304c\u5909\u66f4\u3055\u308c\u3001\u305d\u306e\u4e2d\u3067\u3082\u7279\u306b\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u3078\u306e\u7a0e\u52d9\u5185\u5bb9\u306e\u5909\u66f4\u7b87\u6240\u3092\u3054\u8aac\u660e\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002   […]","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-kY","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1300"}],"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=1300"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1300\/revisions"}],"predecessor-version":[{"id":1670,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1300\/revisions\/1670"}],"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=1300"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=1300"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=1300"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}