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{"id":3272,"date":"2020-01-23T04:52:39","date_gmt":"2020-01-23T04:52:39","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/?p=3272"},"modified":"2021-11-05T09:35:23","modified_gmt":"2021-11-05T09:35:23","slug":"philippines-maternity-leave-allowance-excess-tax-exempt","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/philippines-maternity-leave-allowance-excess-tax-exempt\/","title":{"rendered":"\u7523\u4f11\u624b\u5f53\u306b\u95a2\u3059\u308b\u8d85\u904e\u652f\u7d66\u5206\u306f\u7a0e\u52d9\u4e0a\u3001\u975e\u8ab2\u7a0e\u6271\u3044\uff1f\uff01"},"content":{"rendered":"<p>\u3053\u3093\u306b\u3061\u306f\u3001Tokyo Consulting Firm Philippine Branch\u306e\u5927\u6a4b 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class=\"style4a\">\u7523\u4f11\u624b\u5f53\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044<\/h4>\n<p>&nbsp;<\/p>\n<p>2019\u5e742\u6708\u306b\u65bd\u884c\u3055\u308c\u305f\u7523\u4f11\u4f11\u6687\u62e1\u5927\uff0860\u65e5\u21d2105\u65e5\uff09\u306b\u4f34\u3063\u3066\u3001\u7523\u4f11\u671f\u9593\u4e2d\u306b\u652f\u7d66\u3055\u308c\u308b\u624b\u5f53\u306b\u304a\u3051\u308b\u898f\u5b9a\u3082\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u652f\u7d66\u984d\u306e\u898f\u5b9a\u5909\u66f4\u306b\u95a2\u9023\u3057\u3066\u30012019\u5e7410\u6708BIR\u901a\u9054\uff08RMC No.105-2019\uff09\u304c\u516c\u8868\u3055\u308c\u3001\u5973\u6027\u5f93\u696d\u54e1\u306b\u4e0e\u3048\u3089\u308c\u308b\u7523\u4f11\u624b\u5f53\u306b\u5bfe\u3059\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u304c\u660e\u78ba\u5316\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee5\u4e0b\u306e\u901a\u308a\u3001\u652f\u7d66\u984d\u306e\u898f\u5b9a\u304c\u6539\u6b63\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\uff1c\u6539\u6b63\u524d\uff1e<\/p>\n<p>\u30fb\u7523\u4f11\u671f\u9593\u4e2d\u306e\u624b\u5f53\u306f\u3001\u305d\u308c\u307e\u3067\u306e\u793e\u4f1a\u4fdd\u967a\u6a5f\u69cb\uff08\u901a\u5e38SSS- Social Security System\uff09\u306b\u5bfe\u3059\u308b\u639b\u3051\u91d1\u62e0\u51fa\u306b\u5fdc\u3058\u3066\u3001SSS\u304b\u3089\u51fa\u7523\u7d66\u4ed8\u91d1\u3068\u3057\u3066\u6700\u5927\u3067\u6a19\u6e96\u5831\u916c\u306e100%\u3092\u53d7\u7d66\u3002<\/p>\n<p>\u30fb\u7d66\u4ed8\u984d\u306e\u8a08\u7b97\u306f\u3001\u904e\u53bb1\u5e74\u9593\u3067\u639b\u3051\u91d1\u62e0\u51fa\u306e\u5927\u304d\u304b\u3063\u305f6\u30f6\u6708\u3092\u9078\u629e\u3057\u3001\u5e73\u5747\u6a19\u6e96\u5831\u916c\u65e5\u984d\u3092\u5272\u308a\u51fa\u3057\u3066\u8a08\u7b97\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\uff1c\u6539\u6b63\u5f8c\uff1e<\/p>\n<p>\u30fb\u7523\u4f11\u671f\u9593\u4e2d\u3001\u5f53\u8a72\u5f93\u696d\u54e1\u306e\u5e73\u5747\u7d66\u4e0e\u3068\u540c\u984d\u3092\u5168\u984d\u652f\u7d66\uff08Full pay\uff09\u3055\u308c\u308b\u3002<\/p>\n<p>\u30fbSSS\u306b\u3088\u308b\u51fa\u7523\u7d66\u4ed8\u91d1\u304c\u5e73\u5747\u7d66\u4e0e\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u3001\u96c7\u7528\u4e3b\u304c\u305d\u306e\u5dee\u984d\uff08Salary Differential\uff09\u3092\u8ca0\u62c5\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e0a\u8a18\u6539\u6b63\u306b\u4f34\u3044\u3001\u5f53\u8a72\u5dee\u984d\u5206\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u304c\u4e0d\u900f\u660e\u3068\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u672cBIR\u901a\u9054\u3067\u306f\u3001\u793e\u4f1a\u4fdd\u969c\u6cd5\u3067\u898f\u5b9a\u3055\u308c\u308b\u30d9\u30cd\u30d5\u30a3\u30c3\u30c8\u306b\u8a72\u5f53\u3059\u308b\u3068\u306e\u89e3\u91c8\u304c\u793a\u3055\u308c\u3001\u975e\u8ab2\u7a0e\u6271\u3044\u3067\u3042\u308b\u3068\u660e\u78ba\u306b\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3064\u307e\u308a\u3001\u8a72\u5f53\u3059\u308b\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u5f53\u8a72\u5dee\u984d\u5206\u306e\u652f\u6255\u3044\u306b\u95a2\u3057\u3066\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u96c7\u7528\u4e3b\u304c\u4eca\u56de\u306e\u6539\u6b63\u4e8b\u9805\u306b\u9055\u53cd\u3057\u305f\u5834\u5408\u30012\u4e07\u30da\u30bd\u4ee5\u4e0a20\u4e07\u30da\u30bd\u4ee5\u4e0b\u306e\u7f70\u91d1\u3001\u53c8\u306f\/\u53ca\u3073\u30016\u5e74\u4ee5\u4e0a\uff5e12\u5e74\u4ee5\u4e0b\u306e\u61f2\u5f79\u5211\u304c\u79d1\u3055\u308c\u308b\u898f\u5b9a\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u6ce8\u610f\u4e0b\u3055\u3044\u3002<\/p>\n<p>\uff0aDOLE\uff08\u52b4\u50cd\u96c7\u7528\u7701\uff09\u3088\u308a\u6bce\u5e74\u627f\u8a8d\u3092\u53d7\u3051\u308c\u3070\u3001\u5c0f\u898f\u6a21\uff08\u5f93\u696d\u54e110\u4eba\u672a\u6e80\uff09\u306e\u5c0f\u58f2\u696d\u3084\u3001\u7dcf\u8cc7\u7523300\u4e07\u30da\u30bd\u672a\u6e80\u306e\u30de\u30a4\u30af\u30ed\u30d3\u30b8\u30cd\u30b9\u306b\u3064\u3044\u3066\u514d\u9664\u53ef\u80fd\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>2019\u5e742\u6708\u4ee5\u964d\u306e\u7523\u4f11\u4f11\u6687\u306b\u95a2\u3059\u308b\u5909\u66f4\u4e00\u89a7\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\uff1c\u6539\u6b63\u524d\uff1e<\/p>\n<p>\u30fb4\u4eba\u76ee\uff08\u51fa\u7523\u30fb\u6d41\u7523\uff09\u307e\u3067\u5bfe\u8c61<\/p>\n<p>\uff0a5\u4eba\u76ee\u4ee5\u964d\u306f\u5bfe\u8c61\u5916<\/p>\n<p>\u30fb\u81ea\u7136\u5206\u5a29\u306e\u5834\u5408\u306f60\u65e5\u5206<\/p>\n<p>\uff0a\u5e1d\u738b\u5207\u958b\u306e\u5834\u5408\u306f78\u65e5\u5206<\/p>\n<p>\u30fb\u51fa\u7523\u7d66\u4ed8\u91d1<br \/>\n\uff0a\u904e\u53bb1\u5e74\u306e\u9593\u3067\u639b\u3051\u91d1\u62e0\u51fa\u306e\u5927\u304d\u304b\u3063\u305f6\u30f6\u6708\u3092\u9078\u629e\u3057\u3001\u5e73\u5747\u6a19\u6e96\u5831\u916c\u65e5\u984d\u3092\u5272\u308a\u51fa\u3057\u305f\u3046\u3048\u3067\u8a08\u7b97<\/p>\n<p>&nbsp;<\/p>\n<p>\uff1c\u6539\u6b63\u5f8c\uff1e<\/p>\n<p>\u30fb\u4eba\u6570\u898f\u5236\u306a\u3057<\/p>\n<p>\u30fb\u5206\u5a29\u69d8\u5f0f\u554f\u308f\u305a105\u65e5\u5206<\/p>\n<p>\u30fb\u30b7\u30f3\u30b0\u30eb\u30de\u30b6\u30fc\u306f\u8ffd\u52a0\u306715\u65e5\u5206<\/p>\n<p>\u30fb\u6d41\u7523\u306e\u5834\u5408\u306f60\u65e5\u5206<\/p>\n<p>\u30fb7\u65e5\u5206\u306f\u7236\u89aa\u4f11\u6687\u306b\u8ee2\u7528\u53ef\u80fd<\/p>\n<p>\u30fb\u7121\u652f\u7d66\u306730\u65e5\u9593\u306e\u5ef6\u9577\u53ef\u80fd<\/p>\n<p>\u30fb\u5f93\u696d\u54e1\u306e\u5e73\u5747\u7d66\u4e0e\u3068\u540c\u984d\u3092\u5168\u984d\u652f\u7d66<\/p>\n<p>\uff0a\u51fa\u7523\u7d66\u4ed8\u91d1\u3068\u306e\u5dee\u984d\u306f\u3001\u96c7\u7528\u4e3b\u8ca0\u62c5<\/p>\n<p>\uff0a\u5f53\u8a72\u5dee\u984d\u5206\u306f\u3001\u975e\u8ab2\u7a0e\u6271\u3044\u21d2<u>BIR\u901a\u9054\uff08RMC No.105-2019\uff09<\/u><\/p>\n<p><u>\u00a0<\/u><\/p>\n<p>\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<\/p>\n<p>\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<\/p>\n<p>\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&amp;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<\/p>\n<p>\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<p>&nbsp;<\/p>\n<p>\u4eca\u9031\u3082\u3069\u3046\u305e\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n<p>Tokyo Consulting Firm &#8211; Philippine Branch<br \/>\n\u5927\u6a4b\u3000\u8056\u4e5f<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1507\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/philippines_blog\/wp-content\/uploads\/2018\/12\/ohashi-150x150-e1557380433773.jpg?resize=96%2C88\" alt=\"\" width=\"96\" height=\"88\" data-recalc-dims=\"1\" \/><\/p>\n<p>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","protected":false},"excerpt":{"rendered":"\u3053\u3093\u306b\u3061\u306f\u3001Tokyo Consulting Firm Philippine Branch\u306e\u5927\u6a4b \u8056\u4e5f\u3067\u3059\u3002 &nbsp; \u30101\u5206\u3067\u308f\u304b\u308b\u30d5\u30a3\u30ea\u30d4\u30f3\u9032\u51fa\u306e\u30a4\u30ed\u30cf\u3011 No.86&lt;\u7523\u4f11\u624b\u5f53\u306b\u95a2\u3059\u308b\u8d85\u904e\u652f\u7d66\u5206\u306f\u7a0e\u52d9\u4e0a\u3001\u975e 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