\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\u56de\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u975e\u8ab2\u7a0e\u624b\u5f53(De Minimis)\u306e\u9650\u5ea6\u984d\u5f15\u4e0a\u3052\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u975e\u8ab2\u7a0e\u306e\u5c11\u984d\u624b\u5f53\uff08De Minimis\uff09<\/span><\/strong><\/p>\n

 <\/p>\n

\u5f93\u6765\u304b\u3089\u975e\u8ab2\u7a0e\u6240\u5f97\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u5c11\u984d\u624b\u5f53\uff08\u901a\u79f0:De Minimis\uff09\u304c\u3042\u308a\u307e\u3059\u304c\u30012018\u5e74\u7a0e\u5236\u6539\u6b63\uff08TRAIN\uff09\u306b\u4f34\u3044\u3001\u5c11\u984d\u624b\u5f53\u306e\u3046\u3061\u4ee5\u4e0b\u306e3\u3064\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u9650\u5ea6\u984d\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3054\u7559\u610f\u4e0b\u3055\u3044\u3002<\/p>\n

 <\/p>\n

a)  Medical cash allowance \u533b\u7642\u73fe\u91d1\u624b\u5f53<\/p>\n

\u65e7:125php\/monthly→\u65b0:250php\/monthly<\/p>\n

b\uff09Rice subsidy \u7c73\u624b\u5f53<\/p>\n

\u65e7:1,500php\/monthly→\u65b0:2,000php\/monthly<\/p>\n

c\uff09Uniform and clothing allowance \u30e6\u30cb\u30d5\u30a9\u30fc\u30e0\u3001\u670d\u624b\u5f53<\/p>\n

\u65e7:5,000php\/yearly→\u65b0:6,000php\/yearly<\/p>\n

\u306a\u304a\u3001TRAIN\u306e\u65bd\u884c\u65e5\u3067\u3042\u308b2018\u5e741\u67081\u65e5\u3088\u308a\u6709\u52b9\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4ee5\u4e0b\u3001\u65b0\u65e7De Minimis Benefits\u4e00\u89a7\u8868\u3092\u8a18\u8f09\u81f4\u3057\u307e\u3059\u3002<\/p>\n

\u25a0\u65e7De Minimis Benefits<\/p>\n

\uff08\u5358\u4f4d\uff1a\u30da\u30bd\uff09<\/p>\n\n\n\n\n\n\n\n\n\n\n

\n DE MINIMIS BENEFITS<\/p>\n \u975e\u8ab2\u7a0e\u624b\u5f53\u306e\u9805\u76ee<\/p>\n<\/td>\n	\n MONTHLY<\/p>\n \u6708\u984d\u4e0a\u9650<\/p>\n<\/td>\n	\n YEARLY<\/p>\n \u5e74\u984d\u4e0a\u9650<\/p>\n<\/td>\n<\/tr>\n
\n a) Medical cash allowance \u533b\u7642\u73fe\u91d1\u624b\u5f53<\/p>\n \uff08\u203b OR \u304c\u5fc5\u8981\u3001\u6276\u990a\u8005\u306b\u95a2\u3059\u308b\u3082\u306e\u306e\u307f\uff09<\/p>\n<\/td>\n	\n 125.00<\/p>\n<\/td>\n	\n 1,500.00<\/p>\n<\/td>\n<\/tr>\n
\n b\uff09Rice subsidy \u7c73\u624b\u5f53<\/p>\n<\/td>\n	\n 1,500.00<\/p>\n<\/td>\n	\n 18,000.00<\/p>\n<\/td>\n<\/tr>\n
\n c\uff09Uniform and clothing allowance \u30e6\u30cb\u30d5\u30a9\u30fc\u30e0\u3001\u670d\u624b\u5f53<\/p>\n<\/td>\n	\n 416.67<\/p>\n<\/td>\n	\n 5,000.00<\/p>\n<\/td>\n<\/tr>\n
\n d\uff09Actual yearly medical assistance \u5b9f\u969b\u306e\u5e74\u6b21\u533b\u7642\u88dc\u52a9<\/p>\n \uff08OR \u304c\u5fc5\u8981\uff09<\/p>\n<\/td>\n	\n 833.33<\/p>\n<\/td>\n	\n 10,000.00<\/p>\n<\/td>\n<\/tr>\n
\n e\uff09Laundry allowance \u30e9\u30f3\u30c9\u30ea\u30fc\u624b\u5f53<\/p>\n<\/td>\n	\n 300.00<\/p>\n<\/td>\n	\n 3,600.00<\/p>\n<\/td>\n<\/tr>\n
\n f\uff09Christmas gifts<\/p>\n \u30af\u30ea\u30b9\u30de\u30b9\u30ae\u30d5\u30c8\u624b\u5f53<\/p>\n<\/td>\n	\n 416.67<\/p>\n<\/td>\n	\n 5,000.00<\/p>\n<\/td>\n<\/tr>\n
\n Total \u5408\u8a08<\/p>\n<\/td>\n	\n 3,591.67<\/p>\n<\/td>\n	\n 43,100.00<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n  <\/p>\n \u25a0\u65b0De Minimis Benefits<\/p>\n  <\/p>\n\n\n\n\n\n\n\n\n\n\n \n DE MINIMIS BENEFITS<\/p>\n \u975e\u8ab2\u7a0e\u624b\u5f53\u306e\u9805\u76ee<\/p>\n<\/td>\n \n MONTHLY<\/p>\n \u6708\u984d\u4e0a\u9650<\/p>\n<\/td>\n \n YEARLY<\/p>\n \u5e74\u984d\u4e0a\u9650<\/p>\n<\/td>\n<\/tr>\n \n a) Medical cash allowance \u533b\u7642\u73fe\u91d1\u624b\u5f53<\/p>\n \uff08\u203b OR \u304c\u5fc5\u8981\u3001\u6276\u990a\u8005\u306b\u95a2\u3059\u308b\u3082\u306e\u306e\u307f\uff09<\/p>\n<\/td>\n \n 250.00<\/p>\n<\/td>\n \n 3,000.00<\/p>\n<\/td>\n<\/tr>\n \n b\uff09Rice subsidy \u7c73\u624b\u5f53<\/p>\n<\/td>\n \n 2,000.00<\/p>\n<\/td>\n \n 24,000.00<\/p>\n<\/td>\n<\/tr>\n \n c\uff09Uniform and clothing allowance \u30e6\u30cb\u30d5\u30a9\u30fc\u30e0\u3001\u670d\u624b\u5f53<\/p>\n<\/td>\n \n 500.00<\/p>\n<\/td>\n \n 6,000.00<\/p>\n<\/td>\n<\/tr>\n \n d\uff09Actual yearly medical assistance \u5b9f\u969b\u306e\u5e74\u6b21\u533b\u7642\u88dc\u52a9<\/p>\n \uff08OR \u304c\u5fc5\u8981\uff09<\/p>\n<\/td>\n \n 833.33<\/p>\n<\/td>\n \n 10,000.00<\/p>\n<\/td>\n<\/tr>\n \n e\uff09Laundry allowance \u30e9\u30f3\u30c9\u30ea\u30fc\u624b\u5f53<\/p>\n<\/td>\n \n 300.00<\/p>\n<\/td>\n \n 3,600.00<\/p>\n<\/td>\n<\/tr>\n \n f\uff09Christmas gifts<\/p>\n \u30af\u30ea\u30b9\u30de\u30b9\u30ae\u30d5\u30c8\u624b\u5f53<\/p>\n<\/td>\n \n 416.67<\/p>\n<\/td>\n \n 5,000.00<\/p>\n<\/td>\n<\/tr>\n \n Total \u5408\u8a08<\/p>\n<\/td>\n \n 4,300.00<\/p>\n<\/td>\n \n 51,600.00<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n  <\/p>\n  <\/p>\n \u4e0b\u8a18\u306eURL\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002:<\/p>\n file:\/\/\/C:\/Users\/Admin\/Downloads\/RR%2011-2018.pdf<\/a><\/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 \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 \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\u6cd5\u52d9\u3001\u4f1a\u8a08\u7a0e\u52d9\u3001\u4eba\u4e8b\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  <\/p>\n <\/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   \u4eca\u56de\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u975e\u8ab2\u7a0e\u624b\u5f53(De Minimis)\u306e\u9650\u5ea6\u984d\u5f15\u4e0a\u3052\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u307e\u3059\u3002   \u975e\u8ab2\u7a0e\u306e\u5c11\u984d\u624b\u5f53\uff08De Minimis\uff09 &nbsp […]","protected":false},"author":1,"featured_media":2790,"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":[17,23],"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\/\u52b4\u52d9.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycBk-lS","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1356"}],"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=1356"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1356\/revisions"}],"predecessor-version":[{"id":3812,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1356\/revisions\/3812"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media\/2790"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media?parent=1356"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=1356"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=1356"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}