\u3053\u3093\u306b\u3061\u306f\u3002\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30fb\u30de\u30cb\u30e9\u652f\u5e97\u306e\u91ce\u5cf6\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u7279\u6709\u306e\u6cd5\u5236\u5ea6\u3068\u3057\u3066\u4e0d\u5f53\u7559\u4fdd\u91d1\u8ab2\u7a0e(IAET: Improperly Accumulated Earnings Tax)\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u5229\u76ca\u5270\u4f59\u91d1\u3092\u6255\u8fbc\u8cc7\u672c\u91d1\u306e\u984d\u3092\u8d85\u3048\u3066\u4fdd\u6709\u3057\u3066\u306f\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u898f\u5b9a\u304c\u4f1a\u793e\u6cd5\u53ca\u3073\u7a0e\u6cd5\u3067\u305d\u308c\u305e\u308c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u301c\u7a0e\u6cd5\u4e0a\u306e\u898f\u5b9a<\/p>\n

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 <\/p>\n

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 <\/p>\n

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\u203b\u3053\u3053\u3067\u306f\u767a\u884c\u6e08\u307f\u682a\u5f0f\u7dcf\u6570\u306e50%\u4ee5\u4e0a\u309221\u540d\u4ee5\u4e0a\u306e\u500b\u4eba\u682a\u4e3b\u306b\u3088\u3063\u3066\u4fdd\u6709\u3055\u308c\u3066\u3044\u308b\u4f1a\u793e\u3092\u6307\u3057\u307e\u3059\u3002\u5bfe\u8c61\u4f01\u696d\u81ea\u8eab\u304c\u516c\u958b\u4f1a\u793e\u3067\u306a\u304f\u3066\u3082\u3001\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u304c\u516c\u958b\u4f1a\u793e\u3067\u3042\u308b\u3053\u3068\u3092\u793a\u3059\u8a3c\u62e0\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b\u3053\u3068\u3067\u8ab2\u7a0e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u301c\u4f1a\u793e\u6cd5\u4e0a\u306e\u898f\u5b9a<\/p>\n

\u4f1a\u793e\u6cd5\u3067\u306f\u3001\u4e0d\u5f53\u7559\u4fdd\u91d1\u304c\u5b58\u5728\u3059\u308b\u4f01\u696d\u306b\u5bfe\u3057\u3066\u3001\u7f70\u91d1\u7b49\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u30fc(\u8d85\u904e\u5206\u306b\u5bfe\u3057\u30660.1%)\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u7f70\u91d1\u306b\u95a2\u3057\u3066\u3001\u5b9f\u52d9\u4e0a\u306f10,000\u30da\u30bd\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n

\u4f1a\u793e\u6cd5\u4e0a\u3067\u306f\u3001\u7a0e\u6cd5\u4e0a\u3067\u306f\u514d\u7a0e\u3068\u306a\u3063\u3066\u3044\u305f\u7d4c\u6e08\u7279\u533a\u306b\u767b\u9332\u3055\u308c\u305f\u4f01\u696d\u3082\u30da\u30ca\u30eb\u30c6\u30a3\u30fc\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

 <\/p>\n

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 <\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30de\u30cb\u30e9\u62e0\u70b9
\n\u91ce\u5cf6\u6d0b\u5b5d
\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<\/p>\n","protected":false},"excerpt":{"rendered":"\u3053\u3093\u306b\u3061\u306f\u3002\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30fb\u30de\u30cb\u30e9\u652f\u5e97\u306e\u91ce\u5cf6\u3067\u3059\u3002   \u30d5\u30a3\u30ea\u30d4\u30f3\u7279\u6709\u306e\u6cd5\u5236\u5ea6\u3068\u3057\u3066\u4e0d\u5f53\u7559\u4fdd\u91d1\u8ab2\u7a0e(IAET: Improperly Accumulated Earnings Tax)\u304c\u3054\u3056\u3044\u307e\u3059 […]","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-OX","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/3159"}],"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=3159"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/3159\/revisions"}],"predecessor-version":[{"id":3169,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/3159\/revisions\/3169"}],"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=3159"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=3159"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=3159"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}