\u3044\u3064\u3082\u304a\u4e16\u8a71\u306b\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002
\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30fb\u30de\u30cb\u30e9\u652f\u5e97\u306e\u65e9\u5ddd\u3067\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

\u4eca\u56de\u306f\u3001\u571f\u5730\u3092\u8cfc\u5165\u306b\u95a2\u3057\u3066\u9802\u3044\u305f\u3054\u8cea\u554f\u3092\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u5fa1\u8cea\u554f\uff1a<\/h3>\n

\u571f\u5730\u306e\u8cfc\u5165\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u3002\u3069\u306e\u3088\u3046\u306a\u7a0e\u91d1\u304c\u767a\u751f\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

 <\/p>\n

\u56de\u7b54\uff1a<\/h3>\n

\u571f\u5730\u8cfc\u5165\u6642\u306e\u7a0e\u91d1\u306f\u3001\u305d\u306e\u571f\u5730\u304c\u73fe\u5728\u5546\u696d\u7528\u3068\u3067\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u304b\u5426\u304b\u3067\u3001Ordinary Asset \u3068\u3057\u3066\u306e\u6271\u3044\u304b\u3001Capital Asset \u3068\u3057\u3066\u306e\u6271\u3044\u304b\u304c\u5206\u304b\u308c\u3001\u305d\u308c\u306b\u3088\u308a\u304b\u304b\u308b\u7a0e\u91d1\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u2460\u73fe\u5728\u5546\u696d\u7528\u9014\u3067\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u5834\u5408\uff08Ordinary Asset\uff09<\/h3>\n

\n
• \u62e1\u5927\u6e90\u6cc9\u7a0e:\u58f2\u5024\u306e 6%<\/li>\n
• \u4ed8\u52a0\u4fa1\u5024\u7a0e:\u58f2\u5024\u306e 12%(\u8cb7\u624b\u304c PEZA \u4f01\u696d\u306e\u5834\u5408\u306a\u3057)<\/li>\n
• \u5370\u7d19\u7a0e:\u58f2\u5024\u307e\u305f\u306f\u5e02\u5834\u4fa1\u5024\u306e\u3069\u3061\u3089\u304b\u9ad8\u3044\u65b9\u306e 1.5%
  \n\u203b\u5951\u7d04\u4e0a\u3067\u3001\u58f2\u4e3b\u304c\u8ca0\u62c5\u3059\u308b\u304b\u8cb7\u4e3b\u304c\u8ca0\u62c5\u3059\u308b\u304b\u3092\u6c7a\u3081\u307e\u3059\u3002<\/li>\n
• \u8b72\u6e21\u7a0e(\u5730\u65b9\u653f\u5e9c\u3078\u306e\u7a0e\u91d1):\u5730\u57df\u306b\u3088\u308a\u7a0e\u7387\u306f\u3053\u3068\u306a\u308a\u307e\u3059(\u4f8b\u3048\u3070 Makati \u3067\u3042\u308c\u3070\u58f2\u5024\u306e 0.75%)<\/li>\n<\/ul>\n

   <\/p>\n

  \u2461\u73fe\u5728\u5546\u696d\u7528\u9014\u3067\u4f7f\u7528\u3055\u308c\u3066\u3044\u306a\u3044\u571f\u5730\u306e\u5834\u5408\uff08Capital Asset\uff09<\/h3>\n

  \n
  • \u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u7a0e:\u58f2\u5024\u307e\u305f\u306f\u5e02\u5834\u4fa1\u5024\u306e\u3069\u3061\u3089\u304b\u9ad8\u3044\u65b9\u306e 6%
    \n\u203b\u3053\u3061\u3089\u306f\u901a\u5e38\u58f2\u4e3b\u304c\u8ca0\u62c5\u3059\u3079\u304d\u3067\u3059\u304c\u3001\u58f2\u4e3b\u3068\u8cb7\u4e3b\u306e\u5951\u7d04\u306b\u3088\u3063\u3066\u306f\u3001\u8cb7\u4e3b\u304c\u8ca0\u62c5\u3059\u308b\u3088\u3046\u306b\u8a00\u308f\u308c\u308b\u5834\u5408\u3082\u3054\u3056\u3044\u307e\u3059\u3002<\/li>\n
  • \u5370\u7d19\u7a0e:\u58f2\u5024\u307e\u305f\u306f\u5e02\u5834\u4fa1\u5024\u306e\u3069\u3061\u3089\u304b\u9ad8\u3044\u65b9\u306e 1.5%
    \n\u203b\u5951\u7d04\u4e0a\u3067\u3001\u58f2\u4e3b\u304c\u8ca0\u62c5\u3059\u308b\u304b\u8cb7\u4e3b\u304c\u8ca0\u62c5\u3059\u308b\u304b\u3092\u6c7a\u3081\u307e\u3059\u3002<\/li>\n
  • \u8b72\u6e21\u7a0e(\u5730\u65b9\u653f\u5e9c\u3078\u306e\u7a0e\u91d1):\u5730\u57df\u306b\u3088\u308a\u7a0e\u7387\u306f\u3053\u3068\u306a\u308a\u307e\u3059(\u4f8b\u3048\u3070 Makati \u3067\u3042\u308c\u3070\u58f2\u5024\u306e 0.75%)<\/li>\n<\/ul>\n

    \u307e\u305f\u3001\u4e0a\u8a18\u306f\u7a0e\u91d1\u3068\u540d\u306e\u4ed8\u304f\u3082\u306e\u3067\u3057\u305f\u304c\u3001\u571f\u5730\u306e\u767b\u8a18\u5909\u66f4\u306e\u305f\u3081\u516c\u8a3c\u8cbb\u7528\u7b49\u5225\u9014\u304b\u304b\u308a\u307e\u3059\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002
    \n\u3054\u53c2\u8003\u306b\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n

     <\/p>\n

    \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30fb\u30de\u30cb\u30e9\u62e0\u70b9
    \n\u65e9\u5ddd \u6843\u4ee3<\/p>\n

    <\/p>\n

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