\u3053\u3093\u306b\u3061\u306f\u3001Tokyo Consulting Firm Philippine Cebu Branch\u306e\u8fd1\u77f3 \u4f91\u57fa\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u4eca\u56de\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u7a0e\u52d9\u7f72BIR\u304c\u52b9\u7387\u7684\u306b\u7a0e\u91d1\u3092\u5fb4\u53ce\u3059\u308b\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001Taxpayer Account Management Program\uff08\u901a\u79f0TAMP\uff09\u304c\u3042\u308a\u3001\u3053\u306eTAMP\u306e\u30ea\u30b9\u30c8\u306b\u52a0\u3048\u3089\u308c\u308bTop Withholding Agent\u306b\u95a2\u3057\u3066\u3054\u5831\u544a\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u57fa\u672c\u7684\u306bTAMP\u306e\u30ea\u30b9\u30c8\u306b\u52a0\u3048\u3089\u308c\u308b\u306e\u306f\u9ad8\u984d\u7d0d\u7a0e\u8005\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u305d\u306e\u9ad8\u984d\u7d0d\u7a0e\u8005\u3068\u306f\u3001\u5185\u56fd\u6b73\u5165\u5e81\u9577\u5b98\uff08CIR\uff09\u304c\u3001\u4ee5\u4e0b\u306b\u5b9a\u3081\u308b\u57fa\u6e96\u306e\u3044\u305a\u308c\u304b\u3001\u307e\u305f\u306f\u7d44\u307f\u5408\u308f\u305b\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u7d0d\u7a0e\u8005\u3068\u5206\u985e\u3055\u308c\u3001BIR\u3088\u308a\u6b63\u5f0f\u306b\u901a\u77e5\u3055\u308c\u305f\u7d0d\u7a0e\u8005\u306e\u3053\u3068\u3092\u6307\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

•\u4ed8\u52a0\u4fa1\u5024\u7a0e – \u56db\u534a\u671f\u3054\u3068\u306b\u5c11\u306a\u304f\u3068\u308210\u4e07\u30da\u30bd\u306e net VAT\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u304b\u3001\u307e\u305f\u306f\u652f\u6255\u3044\u53ef\u80fd\u306a\u7d0d\u7a0e\u8005<\/p>\n

•\u7269\u54c1\u7a0e – \u5e74\u9593\u7269\u54c1\u7a0e\u304c\u5c11\u306a\u304f\u3068\u3082100\u4e07\u30da\u30bd\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u304b\u3001\u307e\u305f\u306f\u5c11\u306a\u304f\u3068\u3082\u652f\u6255\u3044\u53ef\u80fd\u306a\u7d0d\u7a0e\u8005<\/p>\n

•\u6240\u5f97\u7a0e – \u5e74\u9593\u6240\u5f97\u7a0e\u304c\u5c11\u306a\u304f\u3068\u3082100\u4e07\u30da\u30bd\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u304b\u3001\u307e\u305f\u306f\u652f\u6255\u308f\u308c\u308b\u7d0d\u7a0e\u8005<\/p>\n

•\u6e90\u6cc9\u5fb4\u53ce\u7a0e – \u3059\u3079\u3066\u306e\u7a2e\u985e\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff08\u62e1\u5927\u6e90\u6cc9\u7a0e\u3084\u6700\u7d42\u6e90\u6cc9\u7a0e\u306a\u3069\uff09\u306e\u5e74\u9593\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3046\u7d0d\u7a0e\u8005\u3067\u3001\u5c11\u306a\u304f\u3068\u3082100\u4e07\u30da\u30bd\u3067\u3042\u308b\u7d0d\u7a0e\u8005<\/p>\n

•\u30d1\u30fc\u30bb\u30f3\u30c6\u30fc\u30b8\u30fb\u30bf\u30c3\u30af\u30b9 – \u56db\u534a\u671f\u306b\u304a\u3051\u308b\u652f\u6255\u3044\u304c\u5c11\u306a\u304f\u3068\u308210\u4e07\u30da\u30bd\u3067\u3042\u308b\u7d0d\u7a0e\u8005<\/p>\n

•\u30c9\u30ad\u30e5\u30e1\u30f3\u30bf\u30ea\u30fc\u30fb\u30b9\u30bf\u30f3\u30d7\u30fb\u30bf\u30c3\u30af\u30b9 – \u5e74\u9593\u306e\u652f\u6255\u3044\u304c\u5c11\u306a\u304f\u3068\u3082100\u4e07\u30da\u30bd\u3067\u3042\u308b\u7d0d\u7a0e\u8005<\/p>\n

 <\/p>\n

\u3053\u306e\u4ed6\u306b\u3082\u3001\u4e0b\u8a18\u306e\u6761\u4ef6\u306e\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001Top Withholding Agent\u306e\u4e00\u793e\u3068\u3057\u3066\u6570\u3048\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059<\/p>\n

 <\/p>\n

\uff11\uff0e\u5927\u4f01\u696d\u306e\u5b50\u4f1a\u793e\u3001\u95a2\u9023\u4f1a\u793e\u304a\u3088\u3073\u56e3\u4f53\u3001\u9ad8\u984d\u7d0d\u7a0e\u8005\u306e\u4f01\u696d\u30b0\u30eb\u30fc\u30d7<\/p>\n

\uff12\uff0e\u9ad8\u984d\u7d0d\u7a0e\u8005\u304c\u95a2\u4e0e\u3059\u308b\u5408\u4f75\/\u7d71\u5408\u306e\u5834\u5408\u306b\u5b58\u7d9a\u3059\u308b\u4f01\u696d<\/p>\n

\uff13\uff0e\u9ad8\u984d\u7d0d\u7a0e\u8005\u306e\u5206\u793e\u5316\u306e\u5834\u5408\u306b\u4e8b\u696d\u3092\u5438\u53ce\u3059\u308b\u4f01\u696d<\/p>\n

\uff14\uff0e\u5c11\u306a\u304f\u3068\u30823\u5104\u30da\u30bd\u306e\u8cc7\u672c\u91d1\u3092\u6709\u3059\u308b\u8a3c\u5238\u53d6\u5f15\u59d4\u54e1\u4f1a\uff08SEC\uff09\u306b\u767b\u9332\u3055\u308c\u305f\u4f01\u696d<\/p>\n

\uff15\uff0e\u5c11\u306a\u304f\u3068\u30823\u5104\u30da\u30bd\u306e\u6388\u6a29\u8cc7\u672c\u91d1\u3092\u6709\u3059\u308b\u591a\u56fd\u7c4d\u4f01\u696d\uff08MNEs\uff09<\/p>\n

\uff16\uff0e\u4e0a\u5834\u4f01\u696d<\/p>\n

\uff17\uff0e\u30e6\u30cb\u30d0\u30fc\u30b5\u30eb\u3001\u5546\u696d\u304a\u3088\u3073\u5916\u56fd\u9280\u884c<\/p>\n

\uff18\uff0e\u9280\u884c\u3001\u4fdd\u967a\u3001\u901a\u4fe1\u3001\u516c\u76ca\u4e8b\u696d\u3001\u77f3\u6cb9\u3001\u305f\u3070\u3053\u3001\u30a2\u30eb\u30b3\u30fc\u30eb\u306e\u5404\u7523\u696d\u306b\u5c5e\u3059\u308b\u5c11\u306a\u304f\u3068\u30821\u5104\u30da\u30bd\u306e\u8cc7\u672c\u91d1\u3092\u6709\u3059\u308b\u4f01\u696d<\/p>\n

\uff19\uff0e\u91d1\u5c5e\u9271\u7269\u306e\u751f\u7523\u306b\u5f93\u4e8b\u3059\u308b\u4f01\u696d<\/p>\n

 <\/p>\n

\u3053\u306eTop Withholding Agent\u306b\u52a0\u3048\u3089\u308c\u308b\u3068\u3001\u4e0b\u8a18\u306e\u65b0\u305f\u306a\u30eb\u30fc\u30eb\u3092\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u66f4\u306b\u3001\u4e00\u5ea6\u3053\u3061\u3089\u306e\u30ea\u30b9\u30c8\uff08TAMP\uff09\u306b\u52a0\u3048\u3089\u308c\u308b\u3068\u3001\u3053\u306e\u30ea\u30b9\u30c8\u304b\u3089\u9664\u540d\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n

 <\/p>\n

\u30fb\u5546\u54c1\u306e\u8cfc\u5165\u4fa1\u683c\u306b\u3064\u304d1%\u306e\u62e1\u5927\u6e90\u6cc9\u7a0e(EWT)\u304c\u767a\u751f
\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u8cfc\u5165\u4fa1\u683c\u306b\u3064\u304d2%\u306e\u62e1\u5927\u6e90\u6cc9\u7a0e(EWT)\u304c\u767a\u751f<\/p>\n

 <\/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 (CEBU)<\/p>\n

3\/F Unit 305, Keppel Center, Cebu Business Park<\/p>\n

Cebu City, Cebu 6000 Philippines<\/p>\n

 <\/p>\n

TEL:(+63)32-260-8715 \/ -261-0553<\/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\u30bb\u30d6\u99d0\u5728\u54e1<\/p>\n

\u8fd1\u77f3\u3000\u4f91\u57fa<\/p>\n

<\/p>\n

 <\/p>\n

<\/p>\n

 <\/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

 <\/p>\n","protected":false},"excerpt":{"rendered":"\u3053\u3093\u306b\u3061\u306f\u3001Tokyo Consulting Firm Philippine Cebu Branch\u306e\u8fd1\u77f3 \u4f91\u57fa\u3067\u3059\u3002   \u4eca\u56de\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u7a0e\u52d9\u7f72BIR\u304c\u52b9\u7387\u7684\u306b\u7a0e\u91d1\u3092\u5fb4\u53ce\u3059\u308b\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001Tax […]","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-mx","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1397"}],"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=1397"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1397\/revisions"}],"predecessor-version":[{"id":3849,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1397\/revisions\/3849"}],"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=1397"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=1397"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=1397"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}