\u7686\u3055\u3093\u3053\u3093\u306b\u3061\u306f\u3002
\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30de\u30cb\u30e9\u652f\u5e97\u306e\u4e0a\u539f\u3067\u3059\u3002<\/p>\n

\u672c\u65e5\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u6708\u6b21\u3001\u53ca\u3073\u56db\u534a\u671f\u3067\u306e\u4e3b\u306a\u4f01\u696d\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u3054\u7d39\u4ecb\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

\u3010\u5f93\u696d\u54e1\u3078\u306e\u7d66\u6599\u3011
\n\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3044\u3066\u306f\u3001\u6bce\u6708\u6700\u4f4e2\u56de\u300116\u65e5\u3092\u958b\u3051\u306a\u3044\u9593\u9694\u3067\u5f93\u696d\u54e1\u306b\u652f\u7d66\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u3010\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u652f\u6255\u3044\u3011
\n\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3044\u3066\u3001\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3057\u305f\u4f01\u696d\u306f\u3001SSS,PHIC,HDMF\u3068\u3044\u30463\u3064\u306e\u6a5f\u95a2\u3078\u5fc5\u305a\u52a0\u5165\u3057\u3001\u4e00\u5b9a\u984d\u3092\u6bce\u6708\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\uff08\u671f\u65e5\u306f\u4f01\u696d\u306b\u3088\u3063\u3066\u7570\u306a\u308b\uff09<\/p>\n

\u3010\u6e90\u6cc9\u5fb4\u53ce\u7a0e:Withholding Tax on Compensation =WTC\uff08\u6240\u5f97\u7a0e\uff09\u3011
\n\u4f01\u696d\u306f\u5f93\u696d\u54e1\u3088\u308a\u3001\u6240\u5f97\u7a0e\u3092\u6bce\u6708\u6e90\u6cc9\u5fb4\u53ce\u3057\u3001\u7fcc\u670810\u65e5\u307e\u3067\u306b\u7533\u544a\u3001\u7d0d\u7a0e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u3010\u62e1\u5927\u6e90\u6cc9\u5fb4\u53ce\u7a0e:Expanded Withholding Tax\uff1dEWT\uff08\u30b5\u30fc\u30d3\u30b9\u95a2\u9023\uff09\u3011
\n\u2192 \u3059\u3079\u3066\u306e\u8ab2\u7a0e\u5bfe\u8c61\u56db\u534a\u671f\u306e\u6700\u521d \u306e2\u30f6\u6708\u4ee5\u5185\u306b\u63a7\u9664\u3055\u308c\u305f\u7a0e\u91d1\u306f\u3001 \u6e90\u6cc9\u5fb4\u53ce\u306e\u7fcc\u670810\u65e5\u307e\u3067\u306b\u7d0d\u7a0e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\uff08\u305f\u3060\u3057\u96fb\u5b50\u7533\u544a\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u671f\u65e5\u306f\u7fcc\u670811\uff5e15\u65e5\u3067\u5909\u52d5\uff09
\n\u5c1a\u3001\u56db\u534a\u671f\u7533\u544a\uff083\u30f5\u6708\u76ee\uff09\u306b\u304a\u3044\u3066\u306f\u7fcc\u6708\u672b\u306b\u7533\u544a\u3001\u7d0d\u7a0e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u3010\u4ed8\u52a0\u4fa1\u5024\u7a0e:Value-added Tax=VAT\u3011
\n1\u30f6\u6708\u306e\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8VAT\u306e\u7d2f\u8a08\u984d\u304c\u3001\u30a4\u30f3\u30d7\u30c3\u30c8VAT\u306e\u7d2f\u8a08\u984d\u3092\u4e0a\u56de\u308b\u5834\u5408\u3001\u7d0d\u7a0e\u8005\u306f\u5404\u6708\u672b\u304b\u308920\u65e5\u4ee5\u5185\u306b\u305d\u306e\u5dee\u984d\u3092\u7533\u544a\u3001\u7d0d\u7a0e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\uff08\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u3068\u540c\u69d8\uff09
\n\u5c1a\u3001\u56db\u534a\u671f\u7533\u544a\u306b\u304a\u3044\u3066\u306f\uff083\u30f5\u6708\u76ee\uff09\u7fcc\u670825\u65e5\u306b\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u3010\u6cd5\u4eba\u7a0e\uff1aIncome Tax\u3011
\n\u5404\u56db\u534a\u671f\u306e\u672b\u65e5\u304b\u308960\u65e5\u4ee5\u5185\u306b\u7533\u544a\u3001\u7d0d\u7a0e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002
\n\u5c1a\u3001\u7b2c4\u56db\u534a\u671f\u306b\u306f\u304a\u3044\u3066\u306f\u3001\u671f\u672b\u3088\u308a105\u65e5\u5185\u306b\u78ba\u5b9a\u7533\u544a\u53ca\u3073\u7d0d\u7a0e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u4eca\u9031\u306f\u4ee5\u4e0a\u3067\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u672c\u30d6\u30ed\u30b0\u304c\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u3054\u6d3b\u8e8d\u3055\u308c\u308b\u7d4c\u55b6\u8005\u306e\u7686\u69d8\u3001\u304a\u3088\u3073\u4eca\u5f8c\u9032\u51fa\u3092\u304a\u8003\u3048\u306e\u7686\u69d8\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

\u4eca\u9031\u3082\u3069\u3046\u305e\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/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
\n\u3059\u3079\u3066\u5bfe\u5fdc\u3057\u3066\u304a\u308a\u307e\u3059\u3002
\n\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n

 <\/p>\n

Tokyo Consulting Firm \u2013 Philippine Branch<\/p>\n

\u4e0a\u539f\u9675<\/p>\n

<\/p>\n

Tel: 9458997067<\/p>\n

 <\/p>\n

E-mail uehara.ryo@tokyoconsultinggroup.com<\/a><\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

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