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{"id":1368,"date":"2018-06-28T11:15:16","date_gmt":"2018-06-28T11:15:16","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/philippines_blog\/%e3%83%95%e3%82%a3%e3%83%aa%e3%83%94%e3%83%b3%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e5%80%8b%e4%ba%ba%e4%ba%8b%e6%a5%ad%e4%b8%bb%e3%81%ae%e7%a8%8e%e5%8b%99%e4%b8%8a%e3%81%ae%e5%8f%96%e6%89%b1%e3%81%84\/"},"modified":"2021-10-20T11:39:35","modified_gmt":"2021-10-20T11:39:35","slug":"individual-proprietors","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/individual-proprietors\/","title":{"rendered":"\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044"},"content":{"rendered":"<p>\u3053\u3093\u306b\u3061\u306f\u3001Tokyo Consulting Firm Philippine Branch\u306e\u5927\u6a4b \u8056\u4e5f\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u56de\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p align=\"left\">2018\u5e74\u306e\u7a0e\u5236\u6539\u6b63\uff08TRAIN\uff09\u3092\u53d7\u3051\u3066\u3001\u6570\u70b9\u3001\u5909\u66f4\u4e8b\u9805\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3054\u6ce8\u610f\u4e0b\u3055\u3044\u3002<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u9069\u5207\u306b\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u9806\u5b88\u3059\u308b\u5834\u5408\u3001\u4e3b\u306b2\u30d1\u30bf\u30fc\u30f3\u3042\u308a\u307e\u3059\u3002<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">\u2780\u5e74\u9593\u58f2\u4e0a\u9ad8\u304c\u30013,000,000php\u3092\u8d85\u3048\u306a\u3044\u5834\u5408<\/p>\n<p>2018\u5e74\u304b\u3089TRAIN\u306b\u3088\u3063\u3066\u3001\u5e74\u9593\u58f2\u4e0a\u9ad8\u304c3,000,000php\u3092\u8d85\u3048\u306a\u3044\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u3001\u7d0d\u7a0e\u65b9\u6cd5\u3092\u4ee5\u4e0b\u306e2\u901a\u308a\u304b\u3089\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001VAT\u4e8b\u696d\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308b\u57fa\u6e96\u304c\u3001\u5e74\u9593\u58f2\u4e0a\u9ad81,919,500php\u8d85\u304b\u30893,000,000php\u8d85\u3078\u3068\u5f15\u4e0a\u3052\u3089\u308c\u305f\u70ba\u3001\u3053\u306e\u5834\u5408\u306f12\uff05\u306eVAT\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\uff08\u30a4\uff09<\/p>\n<p>\u7dcf\u58f2\u4e0a\u9ad8\u3068\u305d\u306e\u4ed6\u306e\u53ce\u5165\u984d\u306e\u7dcf\u984d\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<p>\uff0a\uff08\u30a4\uff09\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u306f\u3001BIR\u3078\u7533\u8acb\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>(\u30ed)<\/p>\n<p>\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u7d2f\u9032\u7a0e\u7387\u3092\u9069\u7528\u3057\u305f\u984d\u3068\u3001\u7dcf\u58f2\u4e0a\u9ad8\u306b\u5bfe\u3057\u30663%\u306ePercentage Tax\u3092\u9069\u7528\u3057\u305f\u984d\u306e\u7dcf\u984d\u3092\u7533\u544a\u984d\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\u65b9\u6cd5<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">\u3055\u3089\u306b\u3001\u5f93\u524d\u306f\u56db\u534a\u671f\u58f2\u4e0a\u9ad8\u304c150,000php\u3092\u8d85\u3048\u305f\u5834\u5408\u306f\u3001SEC\u3078\u76e3\u67fb\u6e08\u307f\u8ca1\u52d9\u8af8\u8868\u306e\u63d0\u51fa\u304c\u6c42\u3081\u3089\u308c\u3001\u5e74\u6b21\u306e\u6cd5\u5b9a\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u540c\u69d8\u306b\u5e74\u9593\u58f2\u4e0a\u9ad83,000,000php\u3092\u8d85\u3048\u305f\u5834\u5408\u306e\u307f\u6cd5\u5b9a\u76e3\u67fb\u306e\u5bfe\u8c61\u3078\u3068\u5909\u66f4\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">\u2461\u5e74\u9593\u58f2\u4e0a\u9ad8\u304c\u30013,000,000php\u8d85\u3048\u308b\u5834\u5408<\/p>\n<p align=\"left\">\u5e74\u9593\u58f2\u4e0a\u9ad8\u304c3,000,000php\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">\u30fb\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u7d2f\u9032\u7a0e\u7387\u3092\u9069\u7528\u3057\u305f\u984d\uff080%\uff5e35%\uff09<\/p>\n<p align=\"left\">\u30fb12%VAT<\/p>\n<p align=\"left\">\u30fb\u5e74\u6b21\u306e\u6cd5\u5ef7\u76e3\u67fb<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p>2018\u5e74\u304b\u3089\u9069\u7528\u3055\u308c\u305f\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<table width=\"586\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"255\">\n<p align=\"center\"><strong>\u8ab2\u7a0e\u6240\u5f97<\/strong><strong><\/strong><\/p>\n<\/td>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"331\">\n<p align=\"center\"><strong>\u6599\u7387<\/strong><strong> (1\/1, 2018 &ndash; 12\/31, 2022)<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"255\">\n<p align=\"left\">Php 250,000 or less<\/p>\n<\/td>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"331\">\n<p align=\"center\">0%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"255\">\n<p align=\"left\">Over Php 250,000 to Php 400,000<\/p>\n<\/td>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"331\">\n<p align=\"center\">20% in excess of Php 250,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"255\">\n<p align=\"left\">Over Php 400,000 to Php 800,000<\/p>\n<\/td>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"331\">\n<p align=\"center\">Php 30,000 + 25% in excess of Php 400,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"255\">\n<p align=\"left\">Over Php 800,000 to Php 2,000,000<\/p>\n<\/td>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"331\">\n<p align=\"center\">Php 130,000 + 30% in excess of Php 800,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"255\">\n<p align=\"left\">Over Php 2,000,000 to Php 8,000,000<\/p>\n<\/td>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"331\">\n<p align=\"center\">Php 490,000 + 32% in excess of Php 2,000,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"255\">\n<p align=\"left\">Over Php 8,000,000<\/p>\n<\/td>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"331\">\n<p align=\"center\">Php 2,410,000 + 35% in excess of Php 8,000,000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">\u305d\u306e\u4ed6\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3082\u6cd5\u4eba\u3068\u540c\u69d8\u306b\u3001\u5e74\u6b21\u767b\u9332\u306e\u66f4\u65b0\uff08500php\uff09\u3084\u62e1\u5927\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff08EWT\uff09\u3001\u305d\u3057\u3066\u5730\u65b9\u653f\u5e9c\u3078\u306e\u5e74\u6b21\u55b6\u696d\u8a31\u53ef\u66f8\u306e\u66f4\u65b0\u304c\u5fc5\u8981\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">\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<p align=\"left\"> \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<\/p>\n<p align=\"left\">\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 align=\"left\">&nbsp;<\/p>\n<p>\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&#038;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<p>\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>&nbsp;<\/p>\n<p>\u4eca\u9031\u3082\u3069\u3046\u305e\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>Tokyo Consulting Firm Philippine Branch<\/p>\n<p>\u5927\u6a4b \u8056\u4e5f<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/user_image\/3b\/6c\/0fddd4912547bee6b457d741f8e78c82.jpg?ssl=1\" alt=\"\" border=\"1\" data-recalc-dims=\"1\" \/><\/p>\n<p align=\"right\">&nbsp;<\/p>\n<p>  <\/p>\n","protected":false},"excerpt":{"rendered":"\u3053\u3093\u306b\u3061\u306f\u3001Tokyo Consulting Firm Philippine Branch\u306e\u5927\u6a4b \u8056\u4e5f\u3067\u3059\u3002 &nbsp; \u4eca\u56de\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u307e\u3059\u3002 &nbsp; 201 [&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-m4","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1368"}],"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=1368"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1368\/revisions"}],"predecessor-version":[{"id":3824,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1368\/revisions\/3824"}],"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=1368"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=1368"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=1368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}