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{"id":2897,"date":"2019-07-11T09:09:17","date_gmt":"2019-07-11T09:09:17","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/philippines_blog\/?p=2897"},"modified":"2021-11-07T13:35:52","modified_gmt":"2021-11-07T13:35:52","slug":"philippines-what-is-ttra","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/philippines-what-is-ttra\/","title":{"rendered":"\u3010\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308bTTRA\u3068\u306f\uff1f\u3011"},"content":{"rendered":"

<\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0
\n\u30bb\u30d6\u30aa\u30d5\u30a3\u30b9\u306e\u5965\u58a8\u611b\u7f8e\u3067\u3059\u3002<\/p>\n

<\/p>\n

\u4eca\u56de\u306f\u30d5\u30a3\u30d4\u30f3\u306eTTRA\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u81f4\u3057\u307e\u3059\u3002
\nTTRA\u3068\u306fTax Treatry Relief Application\u306e\u7565\u3067\u3001\u65e5\u6bd4\u79df\u7a0e\u6761\u7d04\u306e\u3053\u3068\u3092\u5dee\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u4e8c\u91cd\u8ab2\u7a0e\u306e\u6392\u9664\u3068\u8131\u7a0e\u306e\u9632\u6b62\u3092\u76ee\u7684\u3068\u3057\u305f\u3001\u65e5\u672c\u3068\u30d5\u30a3\u30ea\u30d4\u30f3\u3068\u306e\u9593\u306e\u5408\u610f\u306e\u3053\u3068\u3067\u3059\u3002\u30d5\u30a3\u30ea\u30d4\u30f3\u306f\u3001\u65e5\u672c\u3092\u542b\u308043\u30ab\u56fd\u3068\u79df\u7a0e\u6761\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u307e\u3059\u3002\u65e5\u6bd4\u79df\u7a0e\u6761\u7d04\u306f2008\u5e74\u672b\u306b\u6539\u6b63\u624b\u7d9a\u304c\u7d42\u4e86\u3057\u30012009\u5e741\u67081\u65e5\u3088\u308a\u65b0\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002
\nTTRA\u306b\u3064\u3044\u3066\u77e5\u3089\u306a\u3044\u3068\u3001\u672c\u6765\u306a\u3089\u6255\u308f\u306a\u304f\u3066\u3082\u826f\u3044\u7a0e\u91d1\u3092\u6255\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

<\/p>\n\n\n\n\n\n\n\n\n\n\n
\u8ab2\u7a0e\u6240\u5f97<\/span><\/td>\n \u57fa\u672c\u7a0e\u7387<\/span><\/td>\n \u65e5\u6bd4\u79df\u7a0e\u6761\u7d04<\/span><\/td>\n<\/tr>\n
\u4e8b\u696d\u6240\u5f97<\/span><\/p>\n
(Business Profit)<\/span><\/td>\n
30%<\/span><\/td>\n 0%<\/span><\/td>\n<\/tr>\n
\u914d\u5f53<\/span><\/p>\n
(Dividend Income)<\/span><\/td>\n
30%<\/span><\/td>\n 10%or15%<\/span><\/td>\n<\/tr>\n
\u5229\u5b50<\/span><\/p>\n
(Interest Income)<\/span><\/td>\n
20%<\/span><\/td>\n 10%<\/span><\/td>\n<\/tr>\n
\u4f7f\u7528\u91cf<\/span><\/p>\n
(Royality Income)<\/span><\/td>\n
30%<\/span><\/td>\n 10%or15%<\/span><\/td>\n<\/tr>\n
\u682a\u5f0f\u8b72\u6e21\u76ca<\/span><\/p>\n
(Gains from sale of shares of stock not traded on the exchange)<\/span><\/td>\n
5\u301c10%<\/span><\/td>\n 0%<\/span><\/td>\n<\/tr>\n
\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u652f\u5e97\u304b\u3089\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u3078\u306e\u5229\u76ca\u9001\u91d1<\/span><\/p>\n
(Remittance from branch office to parent company)<\/span><\/td>\n
15%<\/span><\/td>\n 10%<\/span><\/td>\n<\/tr>\n
\u305d\u306e\u4ed6\u306e\u6240\u5f97<\/span><\/p>\n
(Other Income Earnings)<\/span><\/td>\n
30%<\/span><\/td>\n 0%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\u914d\u5f53\u3001\u5229\u5b50\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u306b\u4fc2\u308b\u6e90\u6cc9\u7a0e\u306b\u3064\u3044\u3066TTRA\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306f\u3001CORTT\u30d5\u30a9\u30fc\u30e0\u3092\u8a18\u8f09\u3057\u3066\u3001\u539f\u672c\u3092BIR\u306e\u56fd\u969b\u7a0e\u52d9\u90e8\u53ca\u3073\u975e\u4f4f\u5c45\u8005\u306e\u7ba1\u8f44\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u3053\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u53d6\u5f15\u304c\u767a\u751f\u3059\u308b\u524d\u306b\u30d5\u30a3\u30ea\u30d4\u30f3BIR\uff08\u5185\u56fd\u6b73\u5165\u5e81\uff09\u306e\u56fd\u969b\u7a0e\u52d9\u7f72\u306b\u79df\u7a0e\u6761\u7d04\u8efd\u6e1b\u7533\u8acb\uff08TTRA\uff1aTax Treaty Relief Application\uff09\u3092\u63d0\u51fa\u3057\u3066\u627f\u8a8d\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u3053\u306eTTRA\u306b\u306f\u3001\u975e\u5e38\u306b\u9577\u3044\u6642\u9593\u3068\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u7533\u8acb\u306b\u3042\u305f\u308a\u5fc5\u8981\u3068\u306a\u308b\u66f8\u985e\u306f\u4ee5\u4e0b\u3068\u306a\u308a\u307e\u3059\u3002
\n\u30fb\u5c45\u4f4f\u8a3c\u660e\uff08Proof of Residency\uff09
\n\u30fb\u4f1a\u793e\u306e\u5b9a\u6b3e\uff08Articles of Incorporation\uff09
\n\u30fb\u7279\u5225\u59d4\u4efb\u72b6\uff08Special Power of Attorney\uff09
\n\u30fb\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306e\u4e8b\u696d\u8a3c\u660e\uff08Certificate of Business Presence in the Philippines\uff09
\n\u30fb\u4fc2\u4e89\u4e2d\u306e\u8a34\u8a1f\u304c\u306a\u3044\u8a3c\u660e\uff08Certificate of No Pending Case\uff09
\n\u30fb\u5951\u7d04\u66f8\u539f\u672c\uff08Original Copy of Agreement\uff09<\/p>\n
\u4e00\u901a\u308a\u306e\u5fc5\u8981\u66f8\u985e\u3092\u6e96\u5099\u3057\u3001BIR\u306e\u56fd\u969b\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u3066BIR\u304b\u3089\u30b9\u30bf\u30f3\u30d7\u4ed8\u304d\u306e\u53d7\u9818\u8a3c\u660e\u66f8\u3092\u3082\u3089\u3063\u305f\u3068\u3053\u308d\u3067\u3001\u79df\u7a0e\u6761\u7d04\u306e\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n
\u6b21\u9031\u3082\u304a\u697d\u3057\u307f\u304f\u3060\u3055\u3044\u3002<\/p>\n
<\/p>\n
\u5f0a\u793e\u3067\u306f\u6cd5\u4eba\u8a2d\u7acb\u3001\u305d\u306e\u5f8c\u306e\u4f1a\u8a08\u7a0e\u52d9\u307e\u3067\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u672c\u30d6\u30ed\u30b0\u306b\u9650\u3089\u305a\u3001\u3054\u4e0d\u660e\u70b9\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u4e0b\u3055\u3044\u307e\u305b\u3002<\/p>\n
\u4e0a\u8a18\u306b\u3064\u3044\u3066\u7121\u6599\u30bb\u30df\u30ca\u30fc\u3082\u958b\u50ac\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067
\n\u65e5\u7a0b\u306b\u3064\u3044\u3066\u3054\u78ba\u8a8d\u3057\u3001\u305c\u3072\u304a\u8d8a\u3057\u304f\u3060\u3055\u3044\u3002<\/p>\n
<\/p>\n
<\/p>\n
\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30bb\u30d6\u62e0\u70b9
\n\u5965\u58a8\u611b\u7f8e\uff08\u304a\u304f\u305a\u307f\u3000\u307e\u306a\u307f\uff09
\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\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\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\u3002<\/p>\n","protected":false},"excerpt":{"rendered":" \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0 \u30bb\u30d6\u30aa\u30d5\u30a3\u30b9\u306e\u5965\u58a8\u611b\u7f8e\u3067\u3059\u3002 \u4eca\u56de\u306f\u30d5\u30a3\u30d4\u30f3\u306eTTRA\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u81f4\u3057\u307e\u3059\u3002 TTRA\u3068\u306fTax Treatry Relief Application\u306e\u7565\u3067\u3001\u65e5 […]","protected":false},"author":1,"featured_media":2793,"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],"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\/\u7a0e\u52d9.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycBk-KJ","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/2897"}],"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=2897"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/2897\/revisions"}],"predecessor-version":[{"id":4077,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/2897\/revisions\/4077"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media\/2793"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media?parent=2897"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=2897"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=2897"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

\u8ab2\u7a0e\u6240\u5f97<\/span><\/td>\n	\u57fa\u672c\u7a0e\u7387<\/span><\/td>\n	\u65e5\u6bd4\u79df\u7a0e\u6761\u7d04<\/span><\/td>\n<\/tr>\n
\u4e8b\u696d\u6240\u5f97<\/span><\/p>\n (Business Profit)<\/span><\/td>\n	30%<\/span><\/td>\n	0%<\/span><\/td>\n<\/tr>\n
\u914d\u5f53<\/span><\/p>\n (Dividend Income)<\/span><\/td>\n	30%<\/span><\/td>\n	10%or15%<\/span><\/td>\n<\/tr>\n
\u5229\u5b50<\/span><\/p>\n (Interest Income)<\/span><\/td>\n	20%<\/span><\/td>\n	10%<\/span><\/td>\n<\/tr>\n
\u4f7f\u7528\u91cf<\/span><\/p>\n (Royality Income)<\/span><\/td>\n	30%<\/span><\/td>\n	10%or15%<\/span><\/td>\n<\/tr>\n
\u682a\u5f0f\u8b72\u6e21\u76ca<\/span><\/p>\n (Gains from sale of shares of stock not traded on the exchange)<\/span><\/td>\n	5\u301c10%<\/span><\/td>\n	0%<\/span><\/td>\n<\/tr>\n
\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u652f\u5e97\u304b\u3089\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u3078\u306e\u5229\u76ca\u9001\u91d1<\/span><\/p>\n (Remittance from branch office to parent company)<\/span><\/td>\n	15%<\/span><\/td>\n	10%<\/span><\/td>\n<\/tr>\n
\u305d\u306e\u4ed6\u306e\u6240\u5f97<\/span><\/p>\n (Other Income Earnings)<\/span><\/td>\n	30%<\/span><\/td>\n	0%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \u914d\u5f53\u3001\u5229\u5b50\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u306b\u4fc2\u308b\u6e90\u6cc9\u7a0e\u306b\u3064\u3044\u3066TTRA\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306f\u3001CORTT\u30d5\u30a9\u30fc\u30e0\u3092\u8a18\u8f09\u3057\u3066\u3001\u539f\u672c\u3092BIR\u306e\u56fd\u969b\u7a0e\u52d9\u90e8\u53ca\u3073\u975e\u4f4f\u5c45\u8005\u306e\u7ba1\u8f44\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n <\/p>\n \u3053\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u53d6\u5f15\u304c\u767a\u751f\u3059\u308b\u524d\u306b\u30d5\u30a3\u30ea\u30d4\u30f3BIR\uff08\u5185\u56fd\u6b73\u5165\u5e81\uff09\u306e\u56fd\u969b\u7a0e\u52d9\u7f72\u306b\u79df\u7a0e\u6761\u7d04\u8efd\u6e1b\u7533\u8acb\uff08TTRA\uff1aTax Treaty Relief Application\uff09\u3092\u63d0\u51fa\u3057\u3066\u627f\u8a8d\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u3053\u306eTTRA\u306b\u306f\u3001\u975e\u5e38\u306b\u9577\u3044\u6642\u9593\u3068\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n <\/p>\n \u7533\u8acb\u306b\u3042\u305f\u308a\u5fc5\u8981\u3068\u306a\u308b\u66f8\u985e\u306f\u4ee5\u4e0b\u3068\u306a\u308a\u307e\u3059\u3002 \n\u30fb\u5c45\u4f4f\u8a3c\u660e\uff08Proof of Residency\uff09 \n\u30fb\u4f1a\u793e\u306e\u5b9a\u6b3e\uff08Articles of Incorporation\uff09 \n\u30fb\u7279\u5225\u59d4\u4efb\u72b6\uff08Special Power of Attorney\uff09 \n\u30fb\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306e\u4e8b\u696d\u8a3c\u660e\uff08Certificate of Business Presence in the Philippines\uff09 \n\u30fb\u4fc2\u4e89\u4e2d\u306e\u8a34\u8a1f\u304c\u306a\u3044\u8a3c\u660e\uff08Certificate of No Pending Case\uff09 \n\u30fb\u5951\u7d04\u66f8\u539f\u672c\uff08Original Copy of Agreement\uff09<\/p>\n \u4e00\u901a\u308a\u306e\u5fc5\u8981\u66f8\u985e\u3092\u6e96\u5099\u3057\u3001BIR\u306e\u56fd\u969b\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u3066BIR\u304b\u3089\u30b9\u30bf\u30f3\u30d7\u4ed8\u304d\u306e\u53d7\u9818\u8a3c\u660e\u66f8\u3092\u3082\u3089\u3063\u305f\u3068\u3053\u308d\u3067\u3001\u79df\u7a0e\u6761\u7d04\u306e\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n \u6b21\u9031\u3082\u304a\u697d\u3057\u307f\u304f\u3060\u3055\u3044\u3002<\/p>\n <\/p>\n \u5f0a\u793e\u3067\u306f\u6cd5\u4eba\u8a2d\u7acb\u3001\u305d\u306e\u5f8c\u306e\u4f1a\u8a08\u7a0e\u52d9\u307e\u3067\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u672c\u30d6\u30ed\u30b0\u306b\u9650\u3089\u305a\u3001\u3054\u4e0d\u660e\u70b9\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u4e0b\u3055\u3044\u307e\u305b\u3002<\/p>\n \u4e0a\u8a18\u306b\u3064\u3044\u3066\u7121\u6599\u30bb\u30df\u30ca\u30fc\u3082\u958b\u50ac\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067 \n\u65e5\u7a0b\u306b\u3064\u3044\u3066\u3054\u78ba\u8a8d\u3057\u3001\u305c\u3072\u304a\u8d8a\u3057\u304f\u3060\u3055\u3044\u3002<\/p>\n <\/p>\n <\/p>\n \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30bb\u30d6\u62e0\u70b9 \n\u5965\u58a8\u611b\u7f8e\uff08\u304a\u304f\u305a\u307f\u3000\u307e\u306a\u307f\uff09 \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\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\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\u3002<\/p>\n","protected":false},"excerpt":{"rendered":" \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0 \u30bb\u30d6\u30aa\u30d5\u30a3\u30b9\u306e\u5965\u58a8\u611b\u7f8e\u3067\u3059\u3002 \u4eca\u56de\u306f\u30d5\u30a3\u30d4\u30f3\u306eTTRA\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u81f4\u3057\u307e\u3059\u3002 TTRA\u3068\u306fTax Treatry Relief Application\u306e\u7565\u3067\u3001\u65e5 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