<\/p>\n

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

\u4eca\u9031\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u73fe\u5730\u6cd5\u4eba\u3084\u652f\u5e97\u304c\u5229\u76ca\u3092\u4e0a\u3052\u305f\u969b\u306b\u3001\u89aa\u4f1a\u793e\u3078\u5229\u76ca\u9084\u6d41\u3059\u308b\u3068\u304d\u306b\u7533\u8acb\u3059\u308bTTRA\uff08\u65e5\u6bd4\u79df\u7a0e\u6761\u7d04\u9069\u7528\u7533\u8acb\uff09\u306e\u7559\u610f\u70b9\u306b\u3064\u3044\u3066\u3001\u57f7\u7b46\u81f4\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u307e\u305a\u5229\u76ca\u9084\u6d41\u306e\u7a2e\u985e\u304c\u8907\u6570\u3042\u308a\u3001\u5404\u3005\u9084\u6d41\u3059\u308b\u969b\u306b\u6700\u7d42\u6e90\u6cc9\u7a0e\uff08Final Witholding Tax\uff09\u304c\u767a\u751f\u3057\u307e\u3059\u3002
\n\u6700\u7d42\u6e90\u6cc9\u7a0e\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u73fe\u5730\u6cd5\u4eba\uff08\u307e\u305f\u306f\u652f\u5e97\uff09\u304c\u89aa\u4f1a\u793e\u3078\u5229\u76ca\u9084\u6d41\u3059\u308b\u91d1\u984d\u304b\u3089\u4e00\u5b9a\u984d\u3092\u4e88\u3081\u6e90\u6cc9\u3057\u305f\u91d1\u984d\u3092\u9001\u91d1\u3057\u307e\u3059\u3002<\/p>\n

\u914d\u5f53\u91d1\u3001\u4e8b\u696d\u6240\u5f97\u3001\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u3068\u3057\u3066\u9084\u6d41\u3059\u308b\u5f62\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u305d\u308c\u305e\u308c\u9069\u7528\u3055\u308c\u308b\u6e90\u6cc9\u7a0e\u7387\u53ca\u3073\u8efd\u6e1b\u7a0e\u7387\u3082\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u4eca\u56de\u306f\u304a\u5ba2\u69d8\u306e\u591a\u304f\u304c\u691c\u8a0e\u3055\u308c\u308b\u300c\u914d\u5f53\u300d\u3068\u3057\u3066\u9084\u6d41\u3059\u308b\u30b1\u30fc\u30b9\u3067\u3001\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u89e6\u308c\u3066\u3044\u3053\u3046\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u8cb4\u793e\u30d5\u30a3\u30ea\u30d4\u30f3\u6cd5\u4eba\u304b\u3089\u3001\u65e5\u672c\u306b\u914d\u5f53\u91d1\u3092\u6255\u3046\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u6d41\u308c\u3067TTRA\u306e\u7533\u8acb\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u2460\u8cb4\u793e\u30d5\u30a3\u30ea\u30d4\u30f3\u6cd5\u4eba\u304c\u5229\u76ca\u3092\u4e0a\u3052\u3001\u914d\u5f53\u652f\u6255\u3044\u5ba3\u8a00\u3092\u3059\u308b
\n\u2461TTRA\u7533\u8acb\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u65e5\u672c\u89aa\u4f1a\u793e\u304b\u3089\u53d7\u9818\uff08CORTT Part1\u53ca\u3073\u5c45\u4f4f\u8005\u8a3c\u660e\u66f8\uff09
\n\u2462\u66f8\u985e\u3092BIR\u53ca\u3073RDO39\u306b\u63d0\u51fa\u3057\u3001TTRA\u7533\u8acb
\n\u2463\u914d\u5f53\u306b\u304b\u304b\u308b\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u304cBIR\u304b\u3089\u627f\u8a8d<\/p>\n

\u5b9f\u52d9\u4e0a\u3001\u914d\u5f53\u91d1\u306b\u304a\u3051\u308b\u8efd\u6e1b\u7a0e\u7387\u306f\u2461\u306e\u6bb5\u968e\u3067\u9069\u7528\u3055\u308c\u3001\u3053\u306e\u6642\u306b\u7a0e\u6cd5\u4e0a\u306e\u6e90\u6cc9\u7a0e\u738730\uff05\u304b\u308910\uff05\u306b\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u307e\u305fTTRA\u7533\u8acb\u3092\u3059\u308b\u524d\u306b\u65e5\u672c\u89aa\u4f1a\u793e\u304c\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u3066TIN\uff08\u7d0d\u7a0e\u8005\u8b58\u5225\u756a\u53f7\uff09\u3092\u53d6\u5f97\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u7559\u610f\u4e0b\u3055\u3044\u307e\u305b\u3002\u5b9f\u52d9\u4e0a\u3001One time TIN\u3068\u3044\u3063\u305f\u3082\u306e\u3092\u53d6\u5f97\u3057\u3066\u3001\u672c\u624b\u7d9a\u304d\u3092\u9032\u3081\u3066\u3044\u304f\u30b1\u30fc\u30b9\u304c\u591a\u3044\u304b\u3068\u5b58\u3058\u307e\u3059\u3002<\/p>\n

\u305d\u308c\u3067\u306f\u4eca\u9031\u3082\u3069\u3046\u305e\u5b9c\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

 <\/p>\n

 <\/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

TOKYO CONSULTING FIRM PHILIPPINE BRANCH
\nUnit 801, 8th Floor, Bank of Makati Building, Ayala Ave.
\nExtension Cor. Metropolitan Avenue, Makati City, Philippines.
\nTEL: +632-869-5806,<\/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\u9031\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u73fe\u5730\u6cd5\u4eba\u3084\u652f\u5e97\u304c\u5229\u76ca\u3092\u4e0a\u3052\u305f\u969b\u306b\u3001\u89aa\u4f1a\u793e\u3078\u5229\u76ca\u9084\u6d41\u3059\u308b\u3068\u304d\u306b\u7533\u8acb\u3059\u308bTTRA\uff08\u65e5\u6bd4\u79df\u7a0e\u6761\u7d04\u9069\u7528\u7533\u8acb\uff09\u306e\u7559\u610f\u70b9 […]","protected":false},"author":1,"featured_media":2788,"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":[23,20],"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\/\u6cd5\u52d9.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycBk-Gs","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/2632"}],"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=2632"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/2632\/revisions"}],"predecessor-version":[{"id":3996,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/2632\/revisions\/3996"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media\/2788"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media?parent=2632"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=2632"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=2632"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}