<\/p>\n

\u3053\u3093\u306b\u3061\u306f\u3001Tokyo Consulting Firm Philippine Branch\u306e\u5927\u6a4b \u8056\u4e5f\u3067\u3059\u3002<\/p>\n

\u30101\u5206\u3067\u308f\u304b\u308b\u30d5\u30a3\u30ea\u30d4\u30f3\u9032\u51fa\u306e\u30a4\u30ed\u30cf\u3011
\nNo.61< \u8a3c\u6191\u4e0d\u8db3\u3067\u4e88\u671f\u305b\u306c\u8ffd\u5fb4\u8ab2\u7a0e\uff1f\uff01Part.3 ><\/p>\n

\u65e5\u7cfb\u30d5\u30a3\u30ea\u30d4\u30f3\u5b50\u4f1a\u793e\u306e\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30c1\u30a7\u30c3\u30af\u306b\u3042\u305f\u3063\u3066\u3001\u5404\u7a2e\u8a3c\u6191\u985e\u306e\u53d6\u6271\u3044\u304c\u8ad6\u70b9\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u3010\u8a3c\u6191\u3068\u7a0e\u52d9\u306e\u95a2\u9023\u6027\u3011\u3092\u30c6\u30fc\u30de\u306b\u3044\u304f\u3064\u304b\u306e\u4e8b\u4f8b\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

\u524d\u56de\u306b\u7d9a\u304d\u3001\u5177\u4f53\u7684\u306b\u8a3c\u6191\u4e0d\u8db3\u306b\u3088\u308b\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u30b1\u30fc\u30b9\u3092\u53d6\u308a\u4e0a\u3052\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

\n
1. BIR Form2307\uff08\u6e90\u6cc9\u5fb4\u53ce\u7968\uff09<\/li>\n<\/ol>\n

   \u6e90\u6cc9\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u305f\u9867\u5ba2\u304c\u652f\u6255\u3044\u6642\u306b\u6e90\u6cc9\u7a0e\u5206\u3092\u5dee\u3057\u5f15\u3044\u3066\u3001\u7533\u544a\u7d0d\u4ed8\u3059\u308b\u305f\u3081\u3001\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u306f\u9867\u5ba2\u5074\u306b\u767a\u751f\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

   \u3057\u304b\u3057\u3001\u5b9f\u8cea\u7a0e\u8ca0\u62c5\u3092\u3057\u3066\u3044\u308b\u306e\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u305f\u5074\u3067\u3042\u308a\u3001\u5f53\u8a72\u6e90\u6cc9\u7a0e\u306f\u6cd5\u4eba\u7a0e\u306e\u524d\u6255\u3044\u306e\u6027\u683c\u3092\u6709\u3057\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u306e\u969b\u306b\u7a0e\u984d\u63a7\u9664\u3059\u308b\u3053\u3068\u3067\u304d\u307e\u3059\u3002
   \n\u3053\u308c\u3092\u3001Creditable Withholding Tax(\u63a7\u9664\u5bfe\u8c61\u6e90\u6cc9\u7a0e)\u3068\u3044\u3044\u3001\u8d64\u5b57\u4f01\u696d\u306a\u3069\u6c7a\u7b97\u6642\u306b\u6cd5\u4eba\u7a0e\u984d\u304c\u767a\u751f\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u5f53\u8a72CWT\u306f\u7121\u671f\u9650\u3067\u306e\u7e70\u8d8a\u304c\u53ef\u80fd\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

   \u3057\u304b\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u8a3c\u3059\u308bForm2307\uff08\u6e90\u6cc9\u5fb4\u53ce\u7968\uff09\u3092\u9867\u5ba2\u304b\u3089\u5165\u624b\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001\u5f53\u8a72\u5165\u624b\u51fa\u6765\u3066\u3044\u306a\u3044\u6e90\u6cc9\u7a0e\u306b\u95a2\u3057\u3066\u3001\u7a0e\u984d\u63a7\u9664\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

   \u5f53\u8a72Form2307\u3092\u5e74\u5ea6\u672b\u306b\u614c\u3066\u3066\u9867\u5ba2\u306b\u4e00\u62ec\u8acb\u6c42\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u6bce\u6708\u306e\u5165\u91d1\u306e\u90fd\u5ea6Form2307\u306e\u767a\u884c\u3092\u4f9d\u983c\u3057\u3001\u56de\u53ce\u3059\u308b\u3053\u3068\u304c\u5b9f\u52d9\u4e0a\u306f\u9069\u5207\u306a\u65b9\u6cd5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

   \u307e\u305f\u3001\u6e90\u6cc9\u5fb4\u53ce\u306b\u3064\u3044\u3066\u306f\u3001\u4f1a\u793e\u540d\u7fa9\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3067\u652f\u6255\u3063\u305f\u8cbb\u7528\u306b\u95a2\u3057\u3066\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u306f\u4e0d\u8981\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

    <\/p>\n

   \u3057\u304b\u3057\u3001\u8a3c\u6191\u306b\u95a2\u9023\u3057\u3066\u3001\u79df\u7a0e\u88c1\u5224\u306b\u3066\u4f1a\u793e\u540d\u7fa9\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3067\u652f\u6255\u3063\u305f\u8cbb\u7528\u3067\u3042\u308b\u3053\u3068\u3092\u8a3c\u3059\u308b\u8a3c\u6191\u4e0d\u5099\u306b\u3088\u308a\u3001\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u30fb\u6e90\u6cc9\u5fb4\u53ce\u6f0f\u308c\u304c\u3042\u3063\u305f\u3068\u307f\u306a\u3055\u308c\u3001\u5ef6\u6ede\u5229\u606f\u3084\u52a0\u7b97\u7a0e\u3068\u5171\u306b\u8ffd\u5fb4\u7a0e\u984d\u3092\u6307\u6458\u3055\u308c\u305f\u30b1\u30fc\u30b9\u3082\u3042\u308b\u306e\u3067\u3001Form2307\u306e\u56de\u53ce\u3068\u540c\u6642\u306b\u30ab\u30fc\u30c9\u306e\u660e\u7d30\u66f8\u7b49\u306e\u4fdd\u7ba1\u3092\u5fd8\u308c\u306a\u3044\u3053\u3068\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n

    <\/p>\n

   \u6700\u5f8c\u306b\u30012017\u5e749\u6708\u306b\u5f0a\u793e\u30d5\u30a3\u30ea\u30d4\u30f3\u672c\u306e\u7b2c2\u7248\u304c\u3001\u51fa\u7248\u3055\u308c\u307e\u3057\u305f\u3002
   \n\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
   \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
   \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

   \u4eca\u9031\u3082\u3069\u3046\u305e\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n

    <\/p>\n

    <\/p>\n

    <\/p>\n

    <\/p>\n

   Tokyo Consulting Firm – Philippine Branch
   \n\u5927\u6a4b\u3000\u8056\u4e5f<\/p>\n

   <\/p>\n

   2012\u5e74\u3001\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u306b\u5165\u793e\u3002\u4e2d\u5c0f\u4f01\u696d\u306e\u767a\u5c55\u3001\u4f1a\u8a08\u696d\u754c\u306e\u751f\u304d\u6b8b\u308a\u3092\u639b\u3051\u3066\u3001\u793e\u5916CFO\u3068\u3057\u3066\u793e\u9577\u306e\u30d3\u30b8\u30e7\u30f3\u5b9f\u73fe\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u3001\u30d3\u30b8\u30e7\u30ca\u30ea\u30fc\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3092\u7acb\u4e0a\u3052\u306b\u596e\u95d8\u3002\u793e\u9577\u306e\u62b1\u3048\u308b\u304a\u56f0\u308a\u4e8b\u89e3\u6c7a\u3059\u3079\u304f\u7d4c\u55b6\u7406\u5ff5\u306e\u7b56\u5b9a\u30fb\u7d4c\u55b6\u4f1a\u8b70\u306e\u30d5\u30a1\u30b7\u30ea\u30c6\u30fc\u30c8\u30fb\u8ca1\u52d9\u5206\u6790\u7b49\u306e\u652f\u63f4\u3092\u884c\u3046\u30022016\u5e7410\u6708\u3088\u308a\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u652f\u5e97\u306e\u62e0\u70b9\u9577\u3068\u3057\u3066\u4e16\u754c\u306b\u6d3b\u8e8d\u306e\u30d5\u30a3\u30fc\u30eb\u30c9\u3092\u62e1\u3052\u3001\u771f\u306e\u9867\u5ba2\u8ca2\u732e\u3092\u76ee\u6307\u3059\u3002<\/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\u3082\u3068\u306b\u3001\u6700\u65b0\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\u8a72\u5f53\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\u5f53\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 Co., Ltd.\uff09\u306f\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"  \u3053\u3093\u306b\u3061\u306f\u3001Tokyo Consulting Firm Philippine Branch\u306e\u5927\u6a4b \u8056\u4e5f\u3067\u3059\u3002 \u30101\u5206\u3067\u308f\u304b\u308b\u30d5\u30a3\u30ea\u30d4\u30f3\u9032\u51fa\u306e\u30a4\u30ed\u30cf\u3011 No.61< \u8a3c\u6191\u4e0d\u8db3\u3067\u4e88\u671f\u305b\u306c\u8ffd\u5fb4\u8ab2\u7a0e\uff1f\uff01Par […]","protected":false},"author":1,"featured_media":2789,"comment_status":"closed","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":[23,22],"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\/\u7d4c\u55b6.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycBk-FV","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/2599"}],"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=2599"}],"version-history":[{"count":3,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/2599\/revisions"}],"predecessor-version":[{"id":3985,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/2599\/revisions\/3985"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media\/2789"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media?parent=2599"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=2599"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=2599"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}