<\/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.68<\u81ea\u793e\u304cTop Withholding Agents\u306e\u5bfe\u8c61\u306b\uff1f\uff01 ><\/p>\n

\u4eca\u56de\u306f\u3001\u3010Top Withholding Agents\u306e\u6982\u8981\u3011\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u65e5\u7cfb\u5b50\u4f1a\u793e\u306e\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30c1\u30a7\u30c3\u30af\u306b\u3042\u305f\u3063\u3066\u3001\u81ea\u793e\u304c\u300cTop Withholding Agents(TWA)\u300d\u306e\u5bfe\u8c61\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u76f4\u8fd1\u3067\u306f\u30012018\u5e7410\u67088\u65e5\u4ed8\u3051\u3067Malaya Business Insight\u7d19\u53ca\u3073BIR\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306b\u63b2\u8f09\u3055\u308c\u3001\u5bfe\u8c61\u4f01\u696d\u306e\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u304c\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u81ea\u793e\u304cTWA\u306e\u5bfe\u8c61\u53c8\u306f\u5bfe\u8c61\u5916\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u7a0e\u52d9\u901a\u9054RMC No.86\u20102018\u304c\u516c\u8868\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u30012018\u5e7411\u67081\u65e5\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u304c\u751f\u3058\u3001\u6bce\u6708EWT\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u660e\u8a18\u3055\u308c\u3066\u307e\u3059\u306e\u3067\u3001\u3054\u6ce8\u610f\u4e0b\u3055\u3044\u3002<\/p>\n

 <\/p>\n

\u25a0Top Withholding Agents\u3068\u306f<\/strong>
\n\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u7a0e\u5236\u3067\u306f\u3001\u62e1\u5927\u6e90\u6cc9\u7a0e\uff08EWT\uff0dExpanded Withholding Tax\uff09\u304c\u5e45\u5e83\u3044\u8cbb\u76ee\u3092\u5bfe\u8c61\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u7a0e\u7387\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u8cbb\u76ee\u306b\u3064\u3044\u3066\u3082\u3001\u7d0d\u7a0e\u30c8\u30c3\u30d72\u4e07\u793e\u3068\u3044\u3063\u305f\u5927\u898f\u6a21\u7d0d\u7a0e\u8005\uff08Large Taxpayers\uff09\u7b49\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001Top Withholding Agents\u5bfe\u8c61\u4f01\u696d\u3068\u3057\u3066\u4ee5\u4e0b\u306e\u6e90\u6cc9\u5fb4\u53ce\u3092\u5225\u9014\u884c\u3046\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u30fb\u56fd\u5185\u696d\u8005\u7b49\u304b\u3089\u306e\u7269\u54c1\u306e\u8cfc\u5165\uff0d1%
\n\u30fb\u56fd\u5185\u696d\u8005\u7b49\u304b\u3089\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u8cfc\u5165\uff0d2%<\/p>\n

 <\/p>\n

\u300cTop Withholding Agents\uff08TWA\uff09\u300d\u306b\u306f\u3001\u5927\u898f\u6a21\u7d0d\u7a0e\u8005\u30fb\u4e2d\u898f\u6a21\u7d0d\u7a0e\u8005\u30fbTAMP\u3068\u3044\u3046\u533a\u5206\u304c\u3042\u308a\u3001\u305d\u308c\u305e\u308cBIR\u306e\u7ba1\u8f44\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n

1.\u5927\u898f\u6a21\u7d0d\u7a0e\u8005\uff08Large taxpayers\uff09-BIR National Office
\n\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u5206\u985e\u3055\u308c\u3001BIR\u9577\u5b98\u304b\u3089\u901a\u77e5\u3055\u308c\u305f\u8005<\/p>\n

\u30fbRR No. 1-98\u3067\u898f\u5b9a\u3055\u308c\u308b\u5927\u898f\u6a21\u7d0d\u7a0e\u8005\uff08Large taxpayers\uff09
\n\u30fbRR No. 6-2009\u3067\u898f\u5b9a\u3055\u308c\u308b\u30c8\u30c3\u30d720,000\u793e
\n\u30fbRR No. 6-2009\u3067\u898f\u5b9a\u3055\u308c\u308b\u30c8\u30c3\u30d75,000\u500b\u4eba<\/p>\n

 <\/p>\n

BIR\u3067\u306f\u524d\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u3084\u7a0e\u52d9\u7533\u544a\u3092\u30d9\u30fc\u30b9\u306b\u4e0b\u8a18\u306e\u3088\u3046\u306a\u57fa\u6e96\u3092\u4e00\u3064\u3067\u3082\u6e80\u305f\u3059\u7d0d\u7a0e\u8005\u304c\u5bfe\u8c61\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u3066\u304a\u308a\u3001BIR\u901a\u77e5\u30ec\u30bf\u30fc\u3084BIR\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3067\u516c\u8868\u304c\u3055\u308c\u305f\u5834\u5408\u3001TWA\u306e\u5bfe\u8c61\u4f01\u696d\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n

\uff1c\u4e3b\u306a\u57fa\u6e96\uff1e
\n\u30fbVAT\u306e\u56db\u534a\u671f\u7d0d\u4ed8\u984d\u304c\u300120\u4e07\u30da\u30bd\u4ee5\u4e0a
\n\u30fbExcise Tax\u306e100\u4e07\u30da\u30bd\u4ee5\u4e0a
\n\u30fbIncome Tax\u304c100\u4e07\u30da\u30bd\u4ee5\u4e0a
\n\u30fbWithholding taxs\u304c100\u4e07\u30da\u30bd\u4ee5\u4e0a
\n\u30fbDST\u304c100\u4e07\u30da\u30bd\u4ee5\u4e0a
\n\u30fbAnnual Gross Sales\u304c10\u5104\u30da\u30bd\u4ee5\u4e0a
\n\u30fbTotal Net Worth\u304c3\u5104\u30da\u30bd\u4ee5\u4e0a\u30fb\u30fb\u30fb\u306a\u3069<\/p>\n

 <\/p>\n

2.\u4e2d\u898f\u6a21\u7d0d\u7a0e\u8005\uff08Medium Taxpayers\uff09\u3068\u8a8d\u5b9a\u3055\u308c\u305f\u7d0d\u7a0e\u8005-BIR Revenue Region
\n\u4e2d\u898f\u6a21\u7d0d\u7a0e\u8005\u3068\u306fBIR\u9577\u5b98\u304b\u3089\u5927\u898f\u6a21\u7d0d\u7a0e\u8005\u306e\u901a\u77e5\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u5404\u5730\u65b9\u56fd\u7a0e\u5c40\uff08Revenue Region\uff09\u6bce\u306e\u4e0a\u4f4d500\u306e\u975e\u500b\u4eba\u7d0d\u7a0e\u8005\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

3.TAMP\uff08Taxpayer Account Management Program\uff09\u306b\u5c5e\u3059\u308b\u7d0d\u7a0e\u8005-BIR Revenue District Office
\nTAMP\u306b\u5c5e\u3059\u308b\u7d0d\u7a0e\u8005\u3068\u306f\u3001\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\uff08RDO\uff09\u306b\u3066\u7d0d\u7a0e\u898f\u6a21\u304c\u5927\u304d\u3044\u53c8\u306f\u904e\u5e74\u5ea6\u306e\u672a\u7d0d\u4ed8\u306a\u3069\u3092\u7406\u7531\u306b\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u7d0d\u7a0e\u8005\u306b\u306a\u308a\u307e\u3059\u3002
\n*TAMP\u8a72\u5f53\u4f01\u696d\u306f\u3001EFPS\uff08\u96fb\u5b50\u7d0d\u7a0e\u7533\u544a\uff09\u767b\u9332\u304c\u6c42\u3081\u3089\u3066\u3044\u308b\u306e\u3067\u3001EFPS\u767b\u9332\u306e\u5bfe\u5fdc\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u306a\u304a\u3001BIR\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306b\u306f\u300cBIR List of Existing Withholding Agents(\u5f93\u6765\u304b\u3089\u306eTWA)\u300d\u3001\u300cBIR List of Additional Withholding Agents (\u65b0\u3057\u304f\u8ffd\u52a0\u3068\u306a\u3063\u305fTWA)\u300d\u3001\u300cBIR List of Delisted Withholding Agents (TWA\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u7d0d\u7a0e\u8005)\u300d\u306e3\u30ab\u30c6\u30b4\u30ea\u30fc\u306b\u5206\u304b\u308c\u3066\u3001\u4f01\u696d\u540d\u4e00\u89a7\u304c\u8868\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

https:\/\/www.bir.gov.ph\/index.php\/top-taxpayers\/top-withholding-agents\/list-of-top-withholding-agents-published-on-october-8-2018.html<\/a><\/p>\n

 <\/p>\n

\u3053\u306e\u3088\u3046\u306b\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306f\u3001\u5e74\u306b1\uff5e2\u56de\u306e\u983b\u5ea6\u3067\u3001BIR\u304b\u3089TWA\u306e\u516c\u8868\u304c\u884c\u308f\u308c\u3001\u305d\u306e\u90fd\u5ea6\u3001\u5bfe\u8c61\u4f01\u696d\u306f\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u5fdc\u304c\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u70b9\u3092\u542b\u3081\u3066\u3001\u4e8b\u524d\u306e\u7a0e\u52d9\u8abf\u67fb\u3078\u306e\u5bfe\u5fdc\u304c\u65e5\u7cfb\u4f01\u696d\u306b\u3068\u3063\u3066\u91cd\u8981\u6027\u3092\u5897\u3057\u3066\u3044\u304f\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n

\u3068\u3044\u3046\u4e8b\u3067\u30014\u670822\u65e5\u3001\u5f0a\u793e\u6771\u4eac\u30aa\u30d5\u30a3\u30b9\u306b\u3066\u300c\u30d5\u30a3\u30ea\u30d4\u30f3\u7a0e\u52d9\u8abf\u67fb\u30bb\u30df\u30ca\u30fc\u300d\u306e\u958b\u50ac\u3057\u307e\u3059\u3002
\n\u304a\u6642\u9593\u3042\u308b\u65b9\u306f\u662f\u975e\u3054\u53c2\u52a0\u304f\u3060\u3055\u3044\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

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

&nbsp;<\/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

 <\/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.68<\u81ea\u793e\u304cTop Withholding […]","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-GM","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/2652"}],"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=2652"}],"version-history":[{"count":4,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/2652\/revisions"}],"predecessor-version":[{"id":4141,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/2652\/revisions\/4141"}],"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=2652"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=2652"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=2652"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}