Warning: Undefined array key "global_protection_id" in /home/netst/kuno-cpa.co.jp/public_html/philippines_blog/wp-content/plugins/content-protector/inc/class-ps-rest-handler.php on line 51
{"id":1320,"date":"2018-05-03T11:14:28","date_gmt":"2018-05-03T11:14:28","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/philippines_blog\/2018%e5%b9%b4%e7%a8%8e%e5%88%b6%e6%94%b9%e6%ad%a3%ef%bc%88train%ef%bc%89-fringe-benefit-tax\/"},"modified":"2021-10-20T10:47:02","modified_gmt":"2021-10-20T10:47:02","slug":"train-fringe-benefit-tax","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/train-fringe-benefit-tax\/","title":{"rendered":"2018\u5e74\u7a0e\u5236\u6539\u6b63\uff08TRAIN\uff09-Fringe Benefit Tax-"},"content":{"rendered":"

\u3053\u3093\u306b\u3061\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u5927\u6a4b\u3067\u3059\u3002<\/p>\n

<\/p>\n

\u4eca\u9031\u306e\u30d6\u30ed\u30b0\u306f\u30012018\u5e74\u306b\u65bd\u884c\u3055\u308c\u305f\u7a0e\u5236\u6539\u6b63\uff08TRAIN\uff09\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u307e\u3059\u3002<\/p>\n

<\/p>\n

\u4eca\u56de\u306f\u3001Fringe Benefit Tax\uff08\u901a\u79f0FBT:\u4ed8\u52a0\u7d66\u4ed8\u7a0e\uff09\u306e\u6982\u8981\u3068\u5909\u66f4\u70b9\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n

<\/p>\n

FBT\u3068\u306f\u3001\u4f1a\u793e\u304c\u7ba1\u7406\u7684\u306a\u7acb\u5834\u306b\u3042\u308b\u5f93\u696d\u54e1\uff08Managerial or Supervisory Position\uff09\u306b\u5bfe\u3057\u3066\u3001\u91d1\u92ad\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u554f\u308f\u305a\u3001\u7269\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u306e\u7d4c\u6e08\u7684\u306a\u5229\u76ca\u4f9b\u4e0e\u3092\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u307f\u306a\u3057\u6240\u5f97\u3068\u3057\u3066\u500b\u4eba\u3078\u306e\u6240\u5f97\u7a0e\u3068\u306f\u5225\u306b\u3001\u4f1a\u793e\u306b\u5bfe\u3057\u3066FBT\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n

<\/p>\n

FBT\u306f\u56db\u534a\u671f\u306b\u4e00\u5ea6\u3001\u4f1a\u793e\u304c\u6e90\u6cc9\u5fb4\u53ce\u3057\u3001\u56db\u534a\u671f\u672b\u306e\u7fcc\u670810\u65e5\uff08\u96fb\u5b50\u7533\u544a\u306e\u5834\u5408\u306f5\u65e5\u7a0b\u5ef6\u9577\uff09\u307e\u3067\u306b\u7533\u544a\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

<\/p>\n

FBT\u306e\u8a08\u7b97\u65b9\u5f0f\u306b\u3064\u3044\u3066\u306f\u3001\u7d4c\u6e08\u7684\u4f9b\u4e0e\u306b\u5bfe\u3057\u3066\u4e00\u5b9a\u306e\u8a55\u4fa1\u984d\u3092\u7b97\u5b9a\u3057\u3001\u4e00\u5b9a\u306e\u5272\u5408\u3067\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u3057\u305f\u8ab2\u7a0e\u6a19\u6e96\u984d\u3092\u6c42\u3081\u3001\u5f53\u8a72\u8ab2\u7a0e\u6a19\u6e96\u984d\u306b\u4e00\u5b9a\u306e\u7a0e\u7387\u3092\u304b\u3051\u305f\u3082\u306e\u304cFBT\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

<\/p>\n

\u4eca\u56de\u306eTRAIN\u65bd\u884c\u306b\u4f34\u3044\u3001\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u306e\u5272\u5408\u304c68\uff05→65\uff05\u3001FBT\u306e\u7a0e\u7387\u304c32\uff05→35\uff05\u3078\u5897\u52a0\u3057\u307e\u3057\u305f\u3002<\/p>\n

<\/p>\n

\u3053\u308c\u306f\u3001\u6240\u5f97\u7a0e\u306e\u6700\u9ad8\u7a0e\u7387\u304c35\uff05\u3078\u5897\u52a0\u3057\u305f\u3053\u3068\u3078\u306e\u8abf\u6574\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

<\/p>\n

\u4f1a\u793e\u304c\u30b3\u30f3\u30c9\u30df\u30cb\u30a2\u30e0\u306e\u5bb6\u8cc3\uff08\u8a55\u4fa1\u984d\u306f50%\uff09\u3092\u8ca0\u62c5\u3057\u305f\u5834\u5408\u306e\u8a08\u7b97\u5f0f\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n

<\/p>\n\n\n\n\n\n\n\n\n\n\n
\n
Particulars<\/p>\n<\/td>\n
\n
Before TRAIN<\/p>\n<\/td>\n
\n
TRAIN<\/p>\n<\/td>\n<\/tr>\n
\n
Condo Rent<\/p>\n<\/td>\n
\n
50,000<\/p>\n<\/td>\n
\n
50,000<\/p>\n<\/td>\n<\/tr>\n
\n
Multiplied to<\/p>\n<\/td>\n
\n
50%<\/p>\n<\/td>\n
\n
50%<\/p>\n<\/td>\n<\/tr>\n
\n
Monetary Value<\/p>\n<\/td>\n
\n
25,000<\/p>\n<\/td>\n
\n
25,000<\/p>\n<\/td>\n<\/tr>\n
\n
Divided by<\/p>\n<\/td>\n
\n
68%<\/p>\n<\/td>\n
\n
65%<\/p>\n<\/td>\n<\/tr>\n
\n
Grossed-up monetary value<\/p>\n<\/td>\n
\n
36,765<\/p>\n<\/td>\n
\n
38,462<\/p>\n<\/td>\n<\/tr>\n
\n
FBT rate<\/p>\n<\/td>\n
\n
32%<\/p>\n<\/td>\n
\n
35%<\/p>\n<\/td>\n<\/tr>\n
\n
FBT<\/p>\n<\/td>\n
\n
11,765<\/p>\n<\/td>\n
\n
13,462<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/p>\n
<\/p>\n
\u307e\u305f\u3001\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u3057\u305f\u91d1\u984d\uff08\u8ab2\u7a0e\u6a19\u6e96\u984d\uff09\u3067\u9069\u5207\u306bFBT\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u3082\u306e\u306f\u3001\u5f53\u8a72\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u3057\u305f\u91d1\u984d\u306f\u3001\u640d\u91d1\u7b97\u5165\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u6700\u5f8c\u306b\u3001\u6628\u5e749\u6708\u3088\u308a\u5f0a\u793e\u30d5\u30a3\u30ea\u30d4\u30f3\u672c\u306e\u7b2c2\u7248\u304c\u3001\u51fa\u7248\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n
\u4e0a\u8a18\u306e\u3088\u3046\u306a\u30d5\u30a3\u30ea\u30d4\u30f3\u3078\u306e\u9032\u51fa\u5b9f\u52d9\u3092\u6700\u65b0\u306e\u60c5\u5831\u306b\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3059\u308b\u3068\u5171\u306b\u3001\u5f0a\u793e\u30d5\u30a3\u30ea\u30d4\u30f3\u62e0\u70b9\u306b\u304a\u3051\u308b6\u5e74\u9593\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u5b9f\u52d9\u306e\u7d4c\u9a13\u3092\u76db\u308a\u8fbc\u3093\u3067\u307e\u3068\u3081\u76f4\u3057\u305f\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u4e2d\u3067\u3082\u672c\u8457\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u57fa\u672c\u7684\u306a\u6295\u8cc7\u74b0\u5883\u304b\u3089\u3001\u8a2d\u7acb\u3001\u6cd5\u52d9\u3001\u7a0e\u52d9\u3001\u4f1a\u8a08\u3001\u52b4\u52d9\u3001M&A\u306b\u81f3\u308b\u307e\u3067\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306e\u30d3\u30b8\u30cd\u30b9\u5c55\u958b\u306b\u5fc5\u9808\u306a\u60c5\u5831\u3092\u7db2\u7f85\u7684\u306b\u53ce\u9332\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001<\/p>\n
\u662f\u975e\u3001\u672c\u5c4b\u53c8\u306f\u5f0a\u793e\u5b9b\u306b\u304a\u554f\u5408\u305b\u9802\u304d\u3001\u624b\u306b\u53d6\u3063\u3066\u3044\u305f\u3060\u3051\u307e\u3059\u3068\u5e78\u3044\u3067\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
\u5927\u6a4b \u8056\u4e5f<\/p>\n
$\"\"$ <\/p>\n
$\"\"$ <\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u3053\u3093\u306b\u3061\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u5927\u6a4b\u3067\u3059\u3002 &nbsp […]","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-li","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1320"}],"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=1320"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1320\/revisions"}],"predecessor-version":[{"id":1650,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1320\/revisions\/1650"}],"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=1320"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=1320"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=1320"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

\n Particulars<\/p>\n<\/td>\n	\n Before TRAIN<\/p>\n<\/td>\n	\n TRAIN<\/p>\n<\/td>\n<\/tr>\n
\n Condo Rent<\/p>\n<\/td>\n	\n 50,000<\/p>\n<\/td>\n	\n 50,000<\/p>\n<\/td>\n<\/tr>\n
\n Multiplied to<\/p>\n<\/td>\n	\n 50%<\/p>\n<\/td>\n	\n 50%<\/p>\n<\/td>\n<\/tr>\n
\n Monetary Value<\/p>\n<\/td>\n	\n 25,000<\/p>\n<\/td>\n	\n 25,000<\/p>\n<\/td>\n<\/tr>\n
\n Divided by<\/p>\n<\/td>\n	\n 68%<\/p>\n<\/td>\n	\n 65%<\/p>\n<\/td>\n<\/tr>\n
\n Grossed-up monetary value<\/p>\n<\/td>\n	\n 36,765<\/p>\n<\/td>\n	\n 38,462<\/p>\n<\/td>\n<\/tr>\n
\n FBT rate<\/p>\n<\/td>\n	\n 32%<\/p>\n<\/td>\n	\n 35%<\/p>\n<\/td>\n<\/tr>\n
\n FBT<\/p>\n<\/td>\n	\n 11,765<\/p>\n<\/td>\n	\n 13,462<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n <\/p>\n <\/p>\n \u307e\u305f\u3001\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u3057\u305f\u91d1\u984d\uff08\u8ab2\u7a0e\u6a19\u6e96\u984d\uff09\u3067\u9069\u5207\u306bFBT\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u3082\u306e\u306f\u3001\u5f53\u8a72\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u3057\u305f\u91d1\u984d\u306f\u3001\u640d\u91d1\u7b97\u5165\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n <\/p>\n \u6700\u5f8c\u306b\u3001\u6628\u5e749\u6708\u3088\u308a\u5f0a\u793e\u30d5\u30a3\u30ea\u30d4\u30f3\u672c\u306e\u7b2c2\u7248\u304c\u3001\u51fa\u7248\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n \u4e0a\u8a18\u306e\u3088\u3046\u306a\u30d5\u30a3\u30ea\u30d4\u30f3\u3078\u306e\u9032\u51fa\u5b9f\u52d9\u3092\u6700\u65b0\u306e\u60c5\u5831\u306b\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3059\u308b\u3068\u5171\u306b\u3001\u5f0a\u793e\u30d5\u30a3\u30ea\u30d4\u30f3\u62e0\u70b9\u306b\u304a\u3051\u308b6\u5e74\u9593\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u5b9f\u52d9\u306e\u7d4c\u9a13\u3092\u76db\u308a\u8fbc\u3093\u3067\u307e\u3068\u3081\u76f4\u3057\u305f\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n <\/p>\n \u4e2d\u3067\u3082\u672c\u8457\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u57fa\u672c\u7684\u306a\u6295\u8cc7\u74b0\u5883\u304b\u3089\u3001\u8a2d\u7acb\u3001\u6cd5\u52d9\u3001\u7a0e\u52d9\u3001\u4f1a\u8a08\u3001\u52b4\u52d9\u3001M&A\u306b\u81f3\u308b\u307e\u3067\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306e\u30d3\u30b8\u30cd\u30b9\u5c55\u958b\u306b\u5fc5\u9808\u306a\u60c5\u5831\u3092\u7db2\u7f85\u7684\u306b\u53ce\u9332\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001<\/p>\n \u662f\u975e\u3001\u672c\u5c4b\u53c8\u306f\u5f0a\u793e\u5b9b\u306b\u304a\u554f\u5408\u305b\u9802\u304d\u3001\u624b\u306b\u53d6\u3063\u3066\u3044\u305f\u3060\u3051\u307e\u3059\u3068\u5e78\u3044\u3067\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 \u5927\u6a4b \u8056\u4e5f<\/p>\n $\"\"$ <\/p>\n $\"\"$ <\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u3053\u3093\u306b\u3061\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u5927\u6a4b\u3067\u3059\u3002 &nbsp […]","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-li","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1320"}],"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=1320"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1320\/revisions"}],"predecessor-version":[{"id":1650,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1320\/revisions\/1650"}],"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=1320"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=1320"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=1320"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}