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{"id":1403,"date":"2018-08-16T15:59:02","date_gmt":"2018-08-16T15:59:02","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/philippines_blog\/%e3%80%90%e3%83%95%e3%82%a3%e3%83%aa%e3%83%94%e3%83%b3%e7%a8%8e%e5%8b%99%e3%80%91%e7%a8%8e%e5%88%b6%e6%94%b9%e9%9d%a9%e3%81%be%e3%81%a8%e3%82%81%e2%91%a0\/"},"modified":"2021-10-20T11:51:23","modified_gmt":"2021-10-20T11:51:23","slug":"tax-reform-17","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/tax-reform-17\/","title":{"rendered":"\u3010\u30d5\u30a3\u30ea\u30d4\u30f3\u7a0e\u52d9\u3011\u7a0e\u5236\u6539\u9769\u307e\u3068\u3081\u2460"},"content":{"rendered":"

\u7686\u69d8\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n

<\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30fb\u30d5\u30a3\u30ea\u30d4\u30f3\u652f\u5e97\u306e\u4f0a\u85e4\u6f84\u9ad8\u3067\u3059\u3002<\/p>\n

<\/p>\n

\u4eca\u56de\u306f2018\u5e74\u306b\u306a\u3063\u3066\u304b\u3089\u7a0e\u5236\u6539\u9769\u304c\u65bd\u884c\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u304c\u3001<\/p>\n

\u5909\u66f4\u70b9\u3082\u591a\u304f\u3001\u307e\u3060\u3054\u5b58\u3058\u3067\u306a\u3044\u65b9\u306b\u5411\u3051\u3066\u7a0e\u5236\u6539\u9769\u3092\u307e\u3068\u3081\u305f\u5185\u5bb9\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

<\/p>\n

\u500b\u4eba\u6240\u5f97\u7a0e <\/li>\n<\/ol>\n

\u500b\u4eba\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u3001\u5f93\u524d\u306e\u8ab2\u7a0e\u30c6\u30fc\u30d6\u30eb\u3068\u6bd4\u8f03\u3057\u5927\u5e45\u306b\u6e1b\u7a0e\u3055\u308c\u307e\u3057\u305f\u3002\u73fe\u884c\u8ab2\u7a0e\u30c6\u30fc\u30d6\u30eb\u3067\u306f\u5e74\u9593\u6240\u5f97\u304c250,000PHP\u672a\u6e80\u306e\u5834\u5408\u3001\u7a0e\u984d\u304c0%\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u4ee5\u4e0b\u3001\u4e21\u8ab2\u7a0e\u30c6\u30fc\u30d6\u30eb\u306e\u6bd4\u8f03\u8868\u3092\u3054\u53c2\u8003\u306b\u3057\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u3068\u5b58\u3058\u307e\u3059\u3002<\/p>\n

<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
\n
\u5f93\u524d\u8ab2\u7a0e\u30c6\u30fc\u30d6\u30eb\uff082017\u5e74\u307e\u3067\uff09<\/p>\n<\/td>\n
\n
\u73fe\u884c\u8ab2\u7a0e\u30c6\u30fc\u30d6\u30eb\uff082018\u5e74\uff5e2022\u5e74\u307e\u3067\uff09<\/p>\n<\/td>\n<\/tr>\n
\n
\u5f93\u524d\u30d6\u30e9\u30b1\u30c3\u30c8<\/p>\n<\/td>\n
\n
\u7a0e\u7387<\/p>\n<\/td>\n
\n
\u73fe\u884c\u30d6\u30e9\u30b1\u30c3\u30c8<\/p>\n<\/td>\n
\n
\u7a0e\u7387<\/p>\n<\/td>\n<\/tr>\n
\n
0 – 10,000<\/p>\n<\/td>\n
\n
5 %<\/p>\n<\/td>\n
\n
0 – 250,000<\/p>\n<\/td>\n
\n
0%<\/p>\n<\/td>\n<\/tr>\n
\n
10,001 – 30,000<\/p>\n<\/td>\n
\n
500 + 10,000\u3092\u8d85\u904e\u3057\u3066\u3044\u308b\u6240\u5f97\u306b\u5bfe\u3057\u306610\uff05<\/p>\n<\/td>\n
\n
250,001 – 400,000<\/p>\n<\/td>\n
\n
250,000\u3092\u8d85\u904e\u3057\u3066\u3044\u308b\u6240\u5f97\u306b\u5bfe\u3057\u306620\uff05<\/p>\n<\/td>\n<\/tr>\n
\n
30,001 – 70,000<\/p>\n<\/td>\n
\n
2,500 + 30,000\u3092\u8d85\u904e\u3057\u3066\u3044\u308b\u6240\u5f97\u306b\u5bfe\u3057\u306615\uff05<\/p>\n<\/td>\n
\n
400,001 – 800,000<\/p>\n<\/td>\n
\n
30,000 + 400,000\u3092\u8d85\u904e\u3057\u3066\u3044\u308b\u6240\u5f97\u306b\u5bfe\u3057\u306625\uff05<\/p>\n<\/td>\n<\/tr>\n
\n
70,001 – 140,000<\/p>\n<\/td>\n
\n
8,500 + 70,000\u3092\u8d85\u904e\u3057\u3066\u3044\u308b\u6240\u5f97\u306b\u5bfe\u3057\u306620\uff05<\/p>\n<\/td>\n
\n
800,001 – 2,000,000<\/p>\n<\/td>\n
\n
130,000 + 800,000\u3092\u8d85\u904e\u3057\u3066\u3044\u308b\u6240\u5f97\u306b\u5bfe\u3057\u306630\uff05<\/p>\n<\/td>\n<\/tr>\n
\n
140,001 – 250,000<\/p>\n<\/td>\n
\n
22,500 + 140,000\u3092\u8d85\u904e\u3057\u3066\u3044\u308b\u6240\u5f97\u306b\u5bfe\u3057\u306625\uff05<\/p>\n<\/td>\n
\n
2,000,001 – 8,000,000<\/p>\n<\/td>\n
\n
490,000 + 2,000,000\u3092\u8d85\u904e\u3057\u3066\u3044\u308b\u6240\u5f97\u306b\u5bfe\u3057\u306632\uff05<\/p>\n<\/td>\n<\/tr>\n
\n
250,001 – 500,000<\/p>\n<\/td>\n
\n
50,000 + 250,000\u3092\u8d85\u904e\u3057\u3066\u3044\u308b\u6240\u5f97\u306b\u5bfe\u3057\u306630\uff05<\/p>\n<\/td>\n
\n
8,000,001 –<\/p>\n<\/td>\n
\n
2,410,000 + 8,000,000\u3092\u8d85\u904e\u3057\u3066\u3044\u308b\u6240\u5f97\u306b\u5bfe\u3057\u306635\uff05<\/p>\n<\/td>\n<\/tr>\n
\n
500,001 –<\/p>\n<\/td>\n
\n
125,000 + 500,000\u3092\u8d85\u904e\u3057\u3066\u3044\u308b\u6240\u5f97\u306b\u5bfe\u3057\u306632\uff05<\/p>\n<\/td>\n
\n
<\/p>\n<\/td>\n
\n
<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/p>\n
<\/p>\n
<\/p>\n
2.\u3000\u4ed8\u52a0\u7d66\u4ed8\u7a0e\u306e\u5897\u7a0e<\/p>\n
\u3000\u4ed8\u52a0\u7d66\u4ed8\u7a0e\uff08Fringe Benefit Tax\uff09\u306e\u7a0e\u984d\u306b\u3064\u3044\u3066\u306f32\uff05\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3057\u305f\u304c\u3001\u7a0e\u5236\u6539\u9769\u5f8c\u306f35\uff05\u3078\u5897\u7a0e\u3055\u308c\u3066\u3044\u307e\u3059\u3002FBT\u306e\u7a0e\u7387\u5897\u52a0\u306e\u80cc\u666f\u3068\u3057\u3066\u306f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6700\u9ad8\u7a0e\u7387\u304c35\uff05\u306b\u306a\u3063\u305f\u305f\u3081\u3067\u3059\u3002<\/p>\n
<\/p>\n
\u307e\u305fFBT\u3092\u8a08\u7b97\u3059\u308b\u524d\u306b\u3001\u7d4c\u6e08\u7684\u5229\u76ca\u4f9b\u4e0e\uff08\u91d1\u92ad\u3067\u3042\u308b\u304b\u3092\u554f\u308f\u306a\u3044\uff09\u306e\u8a55\u4fa1\u984d\u3092\u7b97\u5b9a\u3057\u3001\u7b97\u5b9a\u984d\u306b\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u3057\u305f\u8ab2\u7a0e\u6a19\u6e96\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u3053\u306e\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u306e\u5272\u5408\u308268\uff05\u304b\u308965\uff05\u306b\u5909\u66f4\u3068\u306a\u308a\u307e\u3057\u305f\u3002 <\/p>\n
<\/p>\n
3\uff0e \u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u8ab2\u7a0e\u7bc4\u56f2\u62e1\u5927<\/p>\n
\u3000\u4eca\u56de\u306e\u7a0e\u5236\u6539\u9769\u306b\u3066\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08Value Added Tax\uff0912\uff05\u306e\u7a0e\u7387\u306b\u5909\u66f4\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u8ab2\u7a0e\u7bc4\u56f2\u304c\u62e1\u5927\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u7279\u306bPEZA\u4f01\u696d\u306b\u5411\u3051\u3066\u884c\u308f\u308c\u308b\u7269\u54c1\u8ca9\u58f2\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u58f2\u4e0a\uff08\u9593\u63a5\u8f38\u51fa\uff09\u306b\u5bfe\u3057\u3001VAT\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u7406\u7531\u3068\u3057\u3066\u30c9\u30a5\u30c6\u30eb\u30c6\u5927\u7d71\u9818\u304cVAT\u30bc\u30ed\u30ec\u30fc\u30c8\u306f\u76f4\u63a5\u8f38\u51fa\u306b\u9650\u5b9a\u9069\u7528\u3055\u308c\u308b\u3079\u304d\u3068\u4e3b\u5f35\u3057\u3066\u3044\u308b\u305f\u3081\u3067\u3059\u3002\u307e\u305f\u30012018\u5e742\u6708\u306b\u30d5\u30a3\u30ea\u30d4\u30f3\u8ca1\u52d9\u7701\u306e\u30c9\u30df\u30f3\u30b2\u30b9\u8ca1\u52d9\u76f8\u306b\u3088\u308b\u3068\u3001PEZA\u4f01\u696d\u306b\u5bfe\u3059\u308b\u7269\u54c1\u53ca\u3073\u30b5\u30fc\u30d3\u30b9\u8ca9\u58f2\u306b\u5bfe\u3059\u308bVAT\u30bc\u30ed\u30ec\u30fc\u30c8\u306e\u9069\u7528\u30922018\u5e74\u4ee5\u5185\u306b\u5ec3\u6b62\u3059\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u304f\u3068\u8ff0\u3079\u3066\u3044\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u4eca\u9031\u306f\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n
\u6b21\u9031\u3088\u308a\u3001\u307e\u305f\u5225\u306e\u30c8\u30d4\u30c3\u30af\u3092\u53d6\u308a\u4e0a\u3052\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u305d\u308c\u3067\u306f\u3001\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.<\/p>\n
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
\u4f0a\u85e4\u3000\u6f84\u9ad8<\/p>\n
$\"\"$ <\/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","protected":false},"excerpt":{"rendered":"\u7686\u69d8\u3001\u3053\u3093\u306b\u3061\u306f\u3002 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30fb\u30d5\u30a3\u30ea\u30d4\u30f3\u652f\u5e97\u306e\u4f0a\u85e4\u6f84\u9ad8\u3067\u3059\u3002 \u4eca\u56de\u306f2018\u5e74\u306b\u306a\u3063\u3066\u304b\u3089\u7a0e\u5236\u6539\u9769\u304c\u65bd\u884c\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u304c\u3001 \u5909\u66f4\u70b9\u3082\u591a\u304f\u3001\u307e\u3060\u3054\u5b58\u3058\u3067\u306a\u3044\u65b9\u306b\u5411\u3051\u3066 […]","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-mD","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1403"}],"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=1403"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1403\/revisions"}],"predecessor-version":[{"id":3853,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1403\/revisions\/3853"}],"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=1403"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=1403"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=1403"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

\n \u5f93\u524d\u8ab2\u7a0e\u30c6\u30fc\u30d6\u30eb\uff082017\u5e74\u307e\u3067\uff09<\/p>\n<\/td>\n	\n \u73fe\u884c\u8ab2\u7a0e\u30c6\u30fc\u30d6\u30eb\uff082018\u5e74\uff5e2022\u5e74\u307e\u3067\uff09<\/p>\n<\/td>\n<\/tr>\n
\n \u5f93\u524d\u30d6\u30e9\u30b1\u30c3\u30c8<\/p>\n<\/td>\n	\n \u7a0e\u7387<\/p>\n<\/td>\n	\n \u73fe\u884c\u30d6\u30e9\u30b1\u30c3\u30c8<\/p>\n<\/td>\n	\n \u7a0e\u7387<\/p>\n<\/td>\n<\/tr>\n
\n 0 – 10,000<\/p>\n<\/td>\n	\n 5 %<\/p>\n<\/td>\n	\n 0 – 250,000<\/p>\n<\/td>\n	\n 0%<\/p>\n<\/td>\n<\/tr>\n
\n 10,001 – 30,000<\/p>\n<\/td>\n	\n 500 + 10,000\u3092\u8d85\u904e\u3057\u3066\u3044\u308b\u6240\u5f97\u306b\u5bfe\u3057\u306610\uff05<\/p>\n<\/td>\n	\n 250,001 – 400,000<\/p>\n<\/td>\n	\n 250,000\u3092\u8d85\u904e\u3057\u3066\u3044\u308b\u6240\u5f97\u306b\u5bfe\u3057\u306620\uff05<\/p>\n<\/td>\n<\/tr>\n
\n 30,001 – 70,000<\/p>\n<\/td>\n	\n 2,500 + 30,000\u3092\u8d85\u904e\u3057\u3066\u3044\u308b\u6240\u5f97\u306b\u5bfe\u3057\u306615\uff05<\/p>\n<\/td>\n	\n 400,001 – 800,000<\/p>\n<\/td>\n	\n 30,000 + 400,000\u3092\u8d85\u904e\u3057\u3066\u3044\u308b\u6240\u5f97\u306b\u5bfe\u3057\u306625\uff05<\/p>\n<\/td>\n<\/tr>\n
\n 70,001 – 140,000<\/p>\n<\/td>\n	\n 8,500 + 70,000\u3092\u8d85\u904e\u3057\u3066\u3044\u308b\u6240\u5f97\u306b\u5bfe\u3057\u306620\uff05<\/p>\n<\/td>\n	\n 800,001 – 2,000,000<\/p>\n<\/td>\n	\n 130,000 + 800,000\u3092\u8d85\u904e\u3057\u3066\u3044\u308b\u6240\u5f97\u306b\u5bfe\u3057\u306630\uff05<\/p>\n<\/td>\n<\/tr>\n
\n 140,001 – 250,000<\/p>\n<\/td>\n	\n 22,500 + 140,000\u3092\u8d85\u904e\u3057\u3066\u3044\u308b\u6240\u5f97\u306b\u5bfe\u3057\u306625\uff05<\/p>\n<\/td>\n	\n 2,000,001 – 8,000,000<\/p>\n<\/td>\n	\n 490,000 + 2,000,000\u3092\u8d85\u904e\u3057\u3066\u3044\u308b\u6240\u5f97\u306b\u5bfe\u3057\u306632\uff05<\/p>\n<\/td>\n<\/tr>\n
\n 250,001 – 500,000<\/p>\n<\/td>\n	\n 50,000 + 250,000\u3092\u8d85\u904e\u3057\u3066\u3044\u308b\u6240\u5f97\u306b\u5bfe\u3057\u306630\uff05<\/p>\n<\/td>\n	\n 8,000,001 –<\/p>\n<\/td>\n	\n 2,410,000 + 8,000,000\u3092\u8d85\u904e\u3057\u3066\u3044\u308b\u6240\u5f97\u306b\u5bfe\u3057\u306635\uff05<\/p>\n<\/td>\n<\/tr>\n
\n 500,001 –<\/p>\n<\/td>\n	\n 125,000 + 500,000\u3092\u8d85\u904e\u3057\u3066\u3044\u308b\u6240\u5f97\u306b\u5bfe\u3057\u306632\uff05<\/p>\n<\/td>\n	\n <\/p>\n<\/td>\n	\n <\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n <\/p>\n <\/p>\n <\/p>\n 2.\u3000\u4ed8\u52a0\u7d66\u4ed8\u7a0e\u306e\u5897\u7a0e<\/p>\n \u3000\u4ed8\u52a0\u7d66\u4ed8\u7a0e\uff08Fringe Benefit Tax\uff09\u306e\u7a0e\u984d\u306b\u3064\u3044\u3066\u306f32\uff05\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3057\u305f\u304c\u3001\u7a0e\u5236\u6539\u9769\u5f8c\u306f35\uff05\u3078\u5897\u7a0e\u3055\u308c\u3066\u3044\u307e\u3059\u3002FBT\u306e\u7a0e\u7387\u5897\u52a0\u306e\u80cc\u666f\u3068\u3057\u3066\u306f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6700\u9ad8\u7a0e\u7387\u304c35\uff05\u306b\u306a\u3063\u305f\u305f\u3081\u3067\u3059\u3002<\/p>\n <\/p>\n \u307e\u305fFBT\u3092\u8a08\u7b97\u3059\u308b\u524d\u306b\u3001\u7d4c\u6e08\u7684\u5229\u76ca\u4f9b\u4e0e\uff08\u91d1\u92ad\u3067\u3042\u308b\u304b\u3092\u554f\u308f\u306a\u3044\uff09\u306e\u8a55\u4fa1\u984d\u3092\u7b97\u5b9a\u3057\u3001\u7b97\u5b9a\u984d\u306b\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u3057\u305f\u8ab2\u7a0e\u6a19\u6e96\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u3053\u306e\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u306e\u5272\u5408\u308268\uff05\u304b\u308965\uff05\u306b\u5909\u66f4\u3068\u306a\u308a\u307e\u3057\u305f\u3002 <\/p>\n <\/p>\n 3\uff0e \u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u8ab2\u7a0e\u7bc4\u56f2\u62e1\u5927<\/p>\n \u3000\u4eca\u56de\u306e\u7a0e\u5236\u6539\u9769\u306b\u3066\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08Value Added Tax\uff0912\uff05\u306e\u7a0e\u7387\u306b\u5909\u66f4\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u8ab2\u7a0e\u7bc4\u56f2\u304c\u62e1\u5927\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n <\/p>\n \u7279\u306bPEZA\u4f01\u696d\u306b\u5411\u3051\u3066\u884c\u308f\u308c\u308b\u7269\u54c1\u8ca9\u58f2\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u58f2\u4e0a\uff08\u9593\u63a5\u8f38\u51fa\uff09\u306b\u5bfe\u3057\u3001VAT\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u7406\u7531\u3068\u3057\u3066\u30c9\u30a5\u30c6\u30eb\u30c6\u5927\u7d71\u9818\u304cVAT\u30bc\u30ed\u30ec\u30fc\u30c8\u306f\u76f4\u63a5\u8f38\u51fa\u306b\u9650\u5b9a\u9069\u7528\u3055\u308c\u308b\u3079\u304d\u3068\u4e3b\u5f35\u3057\u3066\u3044\u308b\u305f\u3081\u3067\u3059\u3002\u307e\u305f\u30012018\u5e742\u6708\u306b\u30d5\u30a3\u30ea\u30d4\u30f3\u8ca1\u52d9\u7701\u306e\u30c9\u30df\u30f3\u30b2\u30b9\u8ca1\u52d9\u76f8\u306b\u3088\u308b\u3068\u3001PEZA\u4f01\u696d\u306b\u5bfe\u3059\u308b\u7269\u54c1\u53ca\u3073\u30b5\u30fc\u30d3\u30b9\u8ca9\u58f2\u306b\u5bfe\u3059\u308bVAT\u30bc\u30ed\u30ec\u30fc\u30c8\u306e\u9069\u7528\u30922018\u5e74\u4ee5\u5185\u306b\u5ec3\u6b62\u3059\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u304f\u3068\u8ff0\u3079\u3066\u3044\u307e\u3059\u3002<\/p>\n <\/p>\n \u4eca\u9031\u306f\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n \u6b21\u9031\u3088\u308a\u3001\u307e\u305f\u5225\u306e\u30c8\u30d4\u30c3\u30af\u3092\u53d6\u308a\u4e0a\u3052\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n <\/p>\n \u305d\u308c\u3067\u306f\u3001\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.<\/p>\n 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 \u4f0a\u85e4\u3000\u6f84\u9ad8<\/p>\n $\"\"$ <\/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","protected":false},"excerpt":{"rendered":"\u7686\u69d8\u3001\u3053\u3093\u306b\u3061\u306f\u3002 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30fb\u30d5\u30a3\u30ea\u30d4\u30f3\u652f\u5e97\u306e\u4f0a\u85e4\u6f84\u9ad8\u3067\u3059\u3002 \u4eca\u56de\u306f2018\u5e74\u306b\u306a\u3063\u3066\u304b\u3089\u7a0e\u5236\u6539\u9769\u304c\u65bd\u884c\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u304c\u3001 \u5909\u66f4\u70b9\u3082\u591a\u304f\u3001\u307e\u3060\u3054\u5b58\u3058\u3067\u306a\u3044\u65b9\u306b\u5411\u3051\u3066 […]","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-mD","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1403"}],"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=1403"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1403\/revisions"}],"predecessor-version":[{"id":3853,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1403\/revisions\/3853"}],"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=1403"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=1403"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=1403"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}