\u3053\u3093\u306b\u3061\u306f
\nTokyo Consulting Firm\u306e\u5927\u6a4b \u8056\u4e5f\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u30101\u5206\u3067\u308f\u304b\u308b\u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30d9\u30c8\u30ca\u30e0\u9032\u51fa\u306e\u30a4\u30ed\u30cf\u3011<\/h3>\n

No.94< ASEAN\u6210\u9577\u7387\u30c8\u30c3\u30d7\u30af\u30e9\u30b9\uff01\u30d5\u30a3\u30ea\u30d4\u30f3\u3068\u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u5236\u5ea6\u306e\u9055\u3044\u3068\u306f\uff1f!Part.4><\/h3>\n

\u524d\u56de\u306b\u7d9a\u304d\u3001\u300c\u30d5\u30a3\u30ea\u30d4\u30f3\u3068\u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u5236\u5ea6\u306e\u6bd4\u8f03\u300d\u306b\u3064\u3044\u3066\u304a\u5c4a\u3051\u3057\u307e\u3059\u3002
\n\u4eca\u56de\u306f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff1aPersonal Income Tax\uff09\u306b\u3064\u3044\u3066\u3067\u3059\u3002<\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u53c8\u306f\u30d9\u30c8\u30ca\u30e0\u3067\u5c31\u52b4\u3059\u308b\u65e5\u672c\u4eba\u99d0\u5728\u54e1\u306b\u5bfe\u3059\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u306b\u95a2\u3057\u3066\u8981\u70b9\u3092\u307e\u3068\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u691c\u8a0e\u4e8b\u9805\u2460\uff1a\u8ab2\u7a0e\u5bfe\u8c61\u7bc4\u56f2\u30fb\u5c45\u4f4f\u6027<\/h3>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306f\u3001\u56fd\u7c4d\u3084\u5c45\u4f4f\u6027\u306b\u3088\u3063\u3066\u8ab2\u7a0e\u5bfe\u8c61\u7bc4\u56f2\u3084\u7a0e\u7387\u306f\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u65e5\u672c\u4eba\u99d0\u5728\u54e1\u306e\u5834\u5408\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u3079\u304d\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u300c\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u300d\u306e\u307f\u3068\u306a\u308a\u307e\u3059\u3002
\n\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u3068\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306e\u52b4\u50cd\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u5f97\u3089\u308c\u308b\u6240\u5f97\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n

\u3088\u3063\u3066\u3001\u99d0\u5728\u54e1\u306b\u5bfe\u3057\u3066\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u304c\u65e5\u672c\u56fd\u5185\u306e\u99d0\u5728\u54e1\u500b\u4eba\u306e\u9280\u884c\u53e3\u5ea7\u306b\u7d66\u6599\u3092\u632f\u308a\u8fbc\u3093\u3060\u5834\u5408\u3067\u3082\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306e\u52b4\u50cd\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3042\u308b\u9650\u308a\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u3068\u306a\u308b\u70b9\u3092\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

\u7a0e\u52d9\u4e0a\u3001\u5c45\u4f4f\u6027\u306e\u5224\u65ad\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306e\u52e4\u52d9\u671f\u9593\u3084\u76ee\u7684\u7b49\u306b\u3088\u308a\u5951\u7d04\u7b49\u3067\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306e\u52e4\u52d9\u671f\u9593\u304c1\u5e74\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u5834\u5408\u3001\u305d\u306e\u99d0\u5728\u54e1\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u975e\u5c45\u4f4f\u8005\u306e\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u66a6\u5e74180\u65e5\u9593\u3092\u8d85\u3048\u3066\u6ede\u5728\u3059\u308b\u5834\u5408\u306f\u540c\u69d8\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30d9\u30c8\u30ca\u30e0\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u306b\u5c45\u4f4f\u6027\u304c\u6709\u308b\u3068\u307f\u306a\u3055\u308c\u3001\u6240\u5f97\u306e\u53d7\u9818\u5730\u306b\u95a2\u308f\u3089\u305a\u300c\u5168\u4e16\u754c\u6240\u5f97\u300d\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n

\n
1. \u66a6\u5e74\uff081\u67081\u65e5\uff5e12\u670831\u65e5\uff09\u3067\u30d9\u30c8\u30ca\u30e0\u306b183\u65e5\u4ee5\u4e0a\u6ede\u5728\u3057\u3066\u3044\u308b\u3002<\/li>\n
2. \u521d\u3081\u3066\u30d9\u30c8\u30ca\u30e0\u306b\u5165\u56fd\u3057\u305f\u65e5\u304b\u308912\u30f5\u6708\u4ee5\u5185\u3067\u30d9\u30c8\u30ca\u30e0\u306b183\u65e5\u4ee5\u4e0a\u6ede\u5728\u3057\u3066\u3044\u308b\u3002<\/li>\n
3. \u8ab2\u7a0e\u5e74\u5ea6\u5185\u3067183\u65e5\u4ee5\u4e0a\u306e\u8cc3\u8cb8\u5951\u7d04\u3092\u6709\u3057\u3066\u3044\u308b\uff08\u305f\u3060\u3057\u3001\u30d9\u30c8\u30ca\u30e0\u56fd\u5916\u306e\u7a0e\u52d9\u5c40\u767a\u884c\u306e\u5c45\u4f4f\u8005\u8a3c\u660e\u66f8\u3092\u6709\u3059\u308b\u5834\u5408\u306f\u975e\u5c45\u4f4f\u8005\u3068\u306a\u308b\uff09\u3002<\/li>\n<\/ol>\n

    <\/p>\n

   \u691c\u8a0e\u4e8b\u9805\u2461\uff1a\u7a0e\u7387<\/h3>\n

   \u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30d9\u30c8\u30ca\u30e0\u5171\u306b\u3001\u65e5\u672c\u3068\u540c\u69d8\u306b\u7d2f\u9032\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n

   \u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306f\u30012018\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u3067\u8ab2\u7a0e\u30c6\u30fc\u30d6\u30eb\u306e\u5927\u5e45\u306a\u6539\u5b9a\u304c\u308a\u3001250,000php\u307e\u3067\u514d\u7a0e\u300120%\uff08250,000php\u8d85\uff09\uff5e35\uff05\uff088,000,000php\uff09\u306e\u7d2f\u9032\u8ab2\u7a0e\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002
   \n\u30d9\u30c8\u30ca\u30e0\u3067\u306f\u30015\uff05\uff0860,000,000VDN\u4ee5\u4e0b\uff09\uff5e35%\uff08960,000,000VND\u8d85\uff09\u306e\u7d2f\u9032\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

    <\/p>\n

   \u691c\u8a0e\u4e8b\u9805\u2462\uff1a\u7533\u544a\u3068\u7d0d\u7a0e<\/h3>\n

   \u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u6240\u5f97\u306b\u8ab2\u7a0e\u3055\u308c\u3001\u7fcc\u670810\u65e5\u307e\u3067\u306b\u7533\u544a\u7d0d\u4ed8\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002
   \n\u5e74\u6b21\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306e\u52b4\u50cd\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u65e5\u672c\u3067\u652f\u6255\u308f\u308c\u308b\u7d66\u4e0e\u30fb\u8cde\u4e0e\u3092\u542b\u3081\u3001\u66a6\u5e74\u672b\u304b\u3089105\u65e5\u4ee5\u5185\u306b\u7533\u544a\u7d0d\u4ed8\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

   \u30d9\u30c8\u30ca\u30e0\u3067\u306f\u3001\u56db\u534a\u671f\u53c8\u306f\u6708\u6b21\u3067\u306e\u7533\u544a\u7d0d\u4ed8\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u7d0d\u4ed8\u671f\u9650\u306f\u56db\u534a\u671f\u306e\u5834\u5408\u306f\u56db\u534a\u671f\u672b\u304b\u308930\u65e5\u4ee5\u5185\u3001\u6708\u6b21\u306e\u5834\u5408\u306f\u6708\u672b\u304b\u308920\u65e5\u4ee5\u5185\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

   \u6708\u6b21\u7533\u544a\u7d0d\u7a0e\u306f\u3001\u7d66\u4e0e\u652f\u6255\u5143\u306e\u30d9\u30c8\u30ca\u30e0\u6cd5\u4eba\u306e\u524d\u5e74\u58f2\u4e0a\u9ad8\u304c500\u5104VND\u8d85\u3001\u304b\u3064\u7d0d\u7a0e\u8005\u306e\u6708\u6b21\u6e90\u6cc9\u5fb4\u53ce\u984d\u304c5000\u4e07VND\u4ee5\u4e0a\u306e\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u3001\u305d\u3046\u3067\u306a\u3044\u5834\u5408\u53ca\u3073\u5916\u56fd\u6cd5\u4eba\u304b\u3089\u306e\u652f\u6255\u5206\u306f\u56db\u534a\u671f\u7533\u544a\u7d0d\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002
   \n\u5e74\u6b21\u306e\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001\u56db\u534a\u671f\u53c8\u306f\u6708\u6b21\u3067\u306e\u4eee\u7d0d\u4ed8\u984d\u3068\u306e\u5dee\u984d\u3092\u3001\u66a6\u5e74\u672b\u304b\u308990\u65e5\u4ee5\u5185\u3067\u306e\u7533\u544a\u7d0d\u4ed8\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

   \u307e\u305f\u3001\u30d9\u30c8\u30ca\u30e0\u3067\u306f\u3001\u66a6\u5e74\u3067\u306e\u30d9\u30c8\u30ca\u30e0\u6ede\u5728\u65e5\u6570\u306f183\u65e5\u672a\u6e80\u3067\u3042\u308b\u304c\u3001\u5165\u56fd\u3057\u305f\u521d\u65e5\u304b\u308912\u30f5\u6708\u9593\u3067\u30d9\u30c8\u30ca\u30e0\u306b183\u65e5\u4ee5\u4e0a\u6ede\u5728\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u8d74\u4efb\u521d\u5e74\u5ea6\u306e\u307f\u8ab2\u7a0e\u671f\u9593\u304c\u66a6\u5e74\u3067\u306f\u306a\u304f\u3001\u521d\u5e74\u5ea6\u8ab2\u7a0e\u671f\u9593\u306f\u5165\u56fd\u3057\u305f\u521d\u65e5\u304b\u308912\u30f5\u6708\u9593\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u70b9\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002
   \n2\u5e74\u76ee\u4ee5\u964d\u306e\u8ab2\u7a0e\u671f\u9593\u306f\u66a6\u5e74\u3068\u306a\u308a\u30012\u5e74\u76ee\u3067\u521d\u5e74\u5ea6\u306b\u3059\u3067\u306b\u7d0d\u7a0e\u3057\u305f\u90e8\u5206\u3092\u6e05\u7b97\u3057\u307e\u3059\u3002<\/p>\n

    <\/p>\n

   \u691c\u8a0e\u4e8b\u9805\u2463\uff1a\u63a7\u9664\u9805\u76ee<\/h3>\n

   \u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306f\u3001De Minimis(\u5c11\u984d\u975e\u8ab2\u7a0e\u624b\u5f53)\u3084\u5e74\u959390,000php\u306e\u975e\u8ab2\u7a0e\u9805\u76ee\u304c\u3042\u308b\u4e00\u65b9\u30012018\u5e74\u3088\u308a\u57fa\u790e\u63a7\u9664\u30fb\u6276\u990a\u63a7\u9664\u306f\u5ec3\u6b62\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

   \u30d9\u30c8\u30ca\u30e0\u3067\u306f\u3001\u57fa\u790e\u63a7\u9664\u306f\u67089,000,000 VND \u3001\u6276\u990a\u63a7\u9664\u306f\u88ab\u6276\u990a\u8005\u4e00\u4eba\u5f53\u305f\u308a\u67083,600,000 VND \u306e\u63a7\u9664\u304c\u53ef\u80fd\u3067\u3059\u3002
   \n\uff0a\u6276\u990a\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u81ea\u52d5\u7684\u306b\u8a8d\u3081\u3089\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u7d0d\u7a0e\u8005\u306f\u9069\u683c\u6276\u990a\u89aa\u65cf\u3092\u767b\u9332\u3059\u308b\u305f\u3081\u306b\u7a0e\u52d9\u5f53\u5c40\u3078\u6839\u62e0\u3068\u306a\u308b\u66f8\u985e\u3092\u63d0\u51fa\u3067\u3059\u3002<\/p>\n

    <\/p>\n

   \u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306f\u3001\u73fe\u6642\u70b9\u3067\u306f\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306a\u3069\u500b\u4eba\u6240\u5f97\u7a0e\u304c\u8abf\u67fb\u9805\u76ee\u3068\u306a\u308a\u6307\u6458\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u307b\u3068\u3093\u3069\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4eca\u5f8c\u3001\u4e2d\u56fd\u4eba\u306a\u3069\u4e0d\u6cd5\u5c31\u52b4\u8005\u306e\u554f\u984c\u306a\u3069\u3092\u80cc\u666f\u306b\u7a0e\u52d9\u8abf\u67fb\u306e\u4e00\u74b0\u3068\u3057\u3066\u53d6\u7de0\u308a\u5f37\u5316\u3055\u308c\u308b\u3053\u3068\u304c\u60f3\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n

   \u30d9\u30c8\u30ca\u30e0\u3067\u306f\u3001\u3059\u3067\u306b\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u99d0\u5728\u54e1\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u3078\u306e\u8abf\u67fb\u3084\u6307\u6458\u304c\u672c\u683c\u5316\u3057\u3066\u304a\u308a\u3001\u591a\u984d\u306e\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u30b1\u30fc\u30b9\u304c\u5897\u3048\u3066\u304d\u3066\u304a\u308a\u3001\u53d6\u6271\u3044\u306b\u5341\u5206\u691c\u8a0e\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

    <\/p>\n

   \u4ee5\u4e0a\u3001\u65e5\u672c\u4eba\u99d0\u5728\u54e1\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u30d5\u30a3\u30ea\u30d4\u30f3\u3068\u30d9\u30c8\u30ca\u30e0\u306e\u6bd4\u8f03\u306b\u306a\u308a\u307e\u3059\u3002
   \n\u4eca\u9031\u3082\u3069\u3046\u305e\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u3057\u307e\u3059\u3002<\/p>\n

    <\/p>\n

   Tokyo Consulting Firm – Philippine Branch
   \n\u5927\u6a4b\u3000\u8056\u4e5f<\/p>\n

   <\/p>\n

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