<\/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.74<\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\uff13\u3064\u306e\u7e70\u8d8a\u7a0e\u91d1\u3068\u306f\uff1f><\/p>\n

 <\/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\u7e70\u8d8a\u7a0e\u91d1\u306e\u53ef\u5426\u3084\u9084\u4ed8\u7533\u8acb\u306e\u53d6\u6271\u3044\u304c\u8ad6\u70b9\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u7e70\u8d8a\u3084\u9084\u4ed8\u5236\u5ea6\u306f\u3001\u81ea\u793e\u306e\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306b\u3082\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u305f\u3081\u3001\u4e8b\u524d\u306b\u30bf\u30c3\u30af\u30b9\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u306e\u4e00\u8cab\u3068\u3057\u3066\u691c\u8a0e\u3059\u3079\u304d\u4e8b\u9805\u3068\u3057\u3066\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

\u5927\u304d\u304f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u7a0e\u52d9\u306b\u304a\u3051\u308b\u7e70\u8d8a\u7a0e\u91d1\u3092\uff13\u3064\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002
\n\uff0a\u7533\u8acb\u65b9\u6cd5\u3084\u9084\u4ed8\u624b\u7d9a\u304d\u306f\u3001\u5225\u9014\u307e\u3068\u3081\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

1\u3001Input VAT
\n\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306f12\uff05\u306eVAT\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u304c\u3001Input VAT\uff08\u4eee\u6255\u6d88\u8cbb\u7a0e\uff09\u306e\u984d\u304cOutput VAT\uff08\u4eee\u53d7\u6d88\u8cbb\u7a0e\uff09\u3092\u8d85\u904e\u3057\u305f\u5834\u5408\u3001\u5f53\u8a72\u8d85\u904e\u5206\u306eInput VAT\u306f\u5c06\u6765\u306eOutput VAT\u3068\u306e\u76f8\u6bba\u304c\u7121\u671f\u9650\u3067\u53ef\u80fd\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002
\nInput VAT\u306e\u9084\u4ed8\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u5236\u5ea6\u4e0a\u306f\u8ab2\u7a0e\u5bfe\u8c61\u56db\u534a\u671f\u672b\u304b\u30892\u5e74\u4ee5\u5185\u3092\u7533\u8acb\u671f\u9650\u3068\u3057\u3001BIR\u304b\u3089\u7533\u8acb\u304b\u3089\u627f\u8a8d\u53c8\u306f\u5426\u8a8d\u307e\u3067\u306e\u671f\u9593\u309290\u65e5\u4ee5\u5185\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u5b9f\u52d9\u4e0a\u306f\u7a0e\u52d9\u8abf\u67fb\u306b\u3088\u3063\u3066\u6570\u5e74\u306e\u671f\u9593\u3092\u8981\u3057\u305f\u308a\u3001\u5426\u8a8d\u7406\u7531\u304c\u4e0d\u660e\u78ba\u306a\u3069\u306e\u7406\u7531\u3067\u6a5f\u80fd\u3057\u3066\u3044\u306a\u3044\u72b6\u614b\u304c\u7d9a\u3044\u3066\u3044\u307e\u3059\u3002
\n2018\u5e74\u306e\u7a0e\u5236\u6539\u9769\u3067\u3001\u9084\u4ed8\u30d7\u30ed\u30bb\u30b9\u8fc5\u901f\u5316\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u4eca\u3060\u4e0d\u900f\u660e\u306a\u70b9\u304c\u591a\u3044\u72b6\u6cc1\u3067\u3059\u3002<\/p>\n

 <\/p>\n

2\u3001Creditable Withholding Tax
\nWithholding Tax\uff08\u6e90\u6cc9\u7a0e\uff09\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30b5\u30fc\u30d3\u30b9\u7b49\u306b\u304a\u3044\u3066\u3001\u8cb7\u3044\u624b\u5074\u304c\u58f2\u308a\u624b\u5074\u306b\u5bfe\u3057\u3066\u652f\u6255\u3046\u5bfe\u4fa1\u304b\u3089\u3001BIR\u306b\u7d0d\u4ed8\u3059\u308b\u6e90\u6cc9\u7a0e\u984d\u3092\u4e88\u3081\u5dee\u3057\u5f15\u3044\u3066\u7d0d\u3081\u305f\u7a0e\u91d1\u306f\u3001Creditable Withholding Tax\uff08\u63a7\u9664\u5bfe\u8c61\u6e90\u6cc9\u7a0e\uff09\u3068\u3057\u3066\u3001\u58f2\u308a\u624b\u5074\u306e\u6cd5\u4eba\u7a0e\u984d\u3088\u308a\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u3061\u3089\u3082\u3001VAT\u540c\u69d8\u306b\u7121\u671f\u9650\u3067\u306e\u7e70\u8d8a\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

3\u3001NOLCO
\nNOLCO\u3068\u306f\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u5236\u5ea6\u306e\u3053\u3068\u3092\u6307\u3057\u3001Net Operating Loss Carry Over\u306e\u7565\u79f0\u306b\u306a\u308a\u307e\u3059\u3002\u6b20\u640d\u91d1\u767a\u751f\u306e\u7fcc\u4e8b\u696d\u5e74\u5ea6\u304b\u30893\u5e74\u9593\u306e\u7e70\u8d8a\u304c\u53ef\u80fd\u3067\u3042\u308a\u3001\u5f53\u8a72\u7e70\u8d8a\u671f\u9593\u306b\u751f\u3058\u305f\u8ab2\u7a0e\u6240\u5f97\u3068\u306e\u76f8\u6bba\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u300125%\u4ee5\u4e0a\u306e\u682a\u5f0f\u8b72\u6e21\u304c\u3042\u308b\u306a\u3069\u306e\u682a\u4e3b\u69cb\u6210\u306b\u5927\u304d\u306a\u5909\u52d5\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u76f8\u6bba\u304c\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u65e5\u672c\u306e\u3088\u3046\u306a\u7e70\u8d8a\u9084\u4ed8\u5236\u5ea6\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n

 <\/p>\n

\u7279\u306b\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u8ffd\u52a0\u6295\u8cc7\u306b\u4f34\u3046\u8cc7\u91d1\u8abf\u9054\u3084\u4eca\u5f8c\u306e\u8cc7\u91d1\u7e70\u308a\u306b\u95a2\u3057\u3066\u3001\u4e0a\u8a18\u306e\u7a0e\u5236\u5ea6\u3092\u8003\u616e\u3057\u305f\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u691c\u8a0e\u3057\u3066\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\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

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

\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.74<\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\uff13\u3064\u306e\u7e70\u8d8a\u7a0e\u91d1\u3068\u306f\uff1f […]","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":[23,19,22],"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-IQ","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/2780"}],"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=2780"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/2780\/revisions"}],"predecessor-version":[{"id":4112,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/2780\/revisions\/4112"}],"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=2780"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=2780"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=2780"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}