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\u3044\u3064\u3082\u30d6\u30ed\u30b0\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

\u3055\u3066\u3001\u4eca\u56de\u306f\u300c\u6700\u4f4e\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306b\u3064\u3044\u3066<\/strong>\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u3044\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n

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\n\u30fb\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u95a2\u3059\u308b\u57fa\u790e\u77e5\u8b58<\/span><\/a><\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u95a2\u3059\u308b\u30bb\u30df\u30ca\u30fc\u306b\u53c2\u52a0\u3057\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u304b\u3089\u25bc<\/span>
\n \u30fb\u30d5\u30a3\u30ea\u30d4\u30f3\u95a2\u9023\u30bb\u30df\u30ca\u30fc<\/a>[\/su_box]<\/span><\/p>\n\n\n\n

<\/p>\n\n\n\n

\n\n\n\n
\u3010\u6700\u4f4e\u6cd5\u4eba\u6240\u5f97\u7a0e\u306eMCIT\u306b\u3064\u3044\u3066\u3011<\/h2>\n\n\n\n
\u3000\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u5185\u56fd\u6b73\u5165\u5e81\u3067\u3042\u3042\u308bBIR\uff08Bureau of Internal Revenue\uff09\u304b\u3089Revenue Memorandum Circular No.36-2024\u304c\u767a\u884c\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n
\u3000\u4eca\u56de\u306f\u3001\u6700\u4f4e\u6cd5\u4eba\u6240\u5f97\u7a0e\u306eMCIT\uff08Minimum Corporate Income Tax\uff09\u3067\u4f7f\u7528\u3059\u308b\u7a0e\u7387\u306b\u3064\u3044\u3066\u518d\u5ea6\u901a\u9054\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n
\u3000MCIT*\u306e\u7a0e\u7387\u306f\u3053\u308c\u307e\u30672\uff05\u3067\u3057\u305f\u304c\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u306e\u6d41\u884c\u306b\u3088\u308a\u591a\u304f\u306e\u4f01\u696d\u306b\u8ca1\u52d9\u7684\u306a\u5f71\u97ff\u3092\u3082\u305f\u3089\u3057\u305f\u3053\u3068\u3092\u61f8\u5ff5\u3057\u30012020\u5e747\u67081\u65e5\uff5e2023\u5e746\u670830\u65e5\u306e\u671f\u9593\u306f\u7a0e\u7387\u304c1\uff05\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u3002 *\u8ab2\u7a0e\u5e74\u5ea6\u672b\u6642\u70b9\u3067\u7dcf\u6240\u5f97\uff08\u58f2\u4e0a\u304b\u3089\u539f\u4fa1\u7b49\u3092\u63a7\u9664\uff09\u304b\u30892\uff05\u3092\u4e57\u3058\u308b<\/p>\n\n\n\n
\u3000\u305d\u3057\u3066\u3001\u4f1a\u8a08\u5e74\u5ea6\u672b\u304c12\u6708\u306e\u4f01\u696d\u306f\u30012023\u5e74\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u304c2024\u5e744\u670815\u65e5\u306b\u305b\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n
2023\u5e74\u5ea6\u306f\u5e74\u5185\u306bMCIT\u306e\u7a0e\u7387\u304c\u5909\u66f4\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u591a\u304f\u306e\u4f01\u696d\u3067\u8a08\u7b97\u65b9\u6cd5\u306e\u6df7\u4e71\u304c\u8d77\u304d\u3066\u3044\u308b\u3088\u3046\u3067\u3059\u30022023\u5e741\u67081\u65e5\uff5e6\u670830\u65e5\u307e\u3067\u306f\uff11\uff05\u30012023\u5e747\u67081\u65e5\uff5e12\u670831\u65e5\u307e\u3067\u306f\uff12\uff05\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n
\u305d\u3057\u3066\u3001\u3053\u306e\u7a0e\u7387\u3092\u4f7f\u7528\u3057\u306612\u30ab\u6708\u306b\u5206\u3051\u3066\u5e73\u5747\u5024\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n
\u3000\u3053\u306e\u8a08\u7b97\u7d50\u679c\u306f\u3001\u4f1a\u8a08\u5e74\u5ea6\u306e\u6708\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u4e0b\u8a18\u8868\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n
\u4f1a\u8a08\u5e74\u5ea6\u672b<\/td> MCIT(2%\/1%)<\/td> \u4f1a\u8a08\u5e74\u5ea6\u672b<\/td> MCIT(2%\/1%)<\/td><\/tr>
2023\u5e747\u670831\u65e5<\/td> 1.08%<\/td> 2024\u5e741\u670831\u65e5<\/td> 1.58%<\/td><\/tr>
2023\u5e748\u670831\u65e5<\/td> 1.17%<\/td> 2024\u5e742\u670829\u65e5<\/td> 1.67%<\/td><\/tr>
2023\u5e749\u670830\u65e5<\/td> 1.25%<\/td> 2024\u5e743\u670831\u65e5<\/td> 1.75%<\/td><\/tr>
2023\u5e7410\u670831\u65e5<\/td> 1.33%<\/td> 2024\u5e744\u670830\u65e5<\/td> 1.83%<\/td><\/tr>
2023\u5e7411\u670830\u65e5<\/td> 1.42%<\/td> 2024\u5e745\u670831\u65e5<\/td> 1.92%<\/td><\/tr>
2023\u5e7412\u670831\u65e5<\/td> 1.50%<\/td> 2024\u5e746\u670830\u65e5<\/td> 2.00%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
<\/p>\n\n\n\n
<\/p>\n\n\n\n
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$\"\"$ <\/a><\/figure>\n\n\n\n
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\u3010PR\u3011\u6d77\u5916\u6700\u65b0\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\u30b5\u30a4\u30c8\u300cWiki Investment\u300d<\/h2>\n\n\n\n
<\/a>
\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067Wiki Investment\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\n\n\n\n
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\u305d\u3093\u306a\u300c\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u300d\u3092\u307e\u3068\u3081\u305f\u30b5\u30a4\u30c8<\/strong>\u304c\u3042\u308c\u3070\u3001\u3069\u308c\u3060\u3051\u697d\u306b\u60c5\u5831\u53ce\u96c6\u304c\u3067\u304d\u308b\u3060\u308d\u3046\u2026<\/p>\n\n\n\n
\u305d\u306e\u601d\u3044\u304b\u3089\u4f5c\u6210\u3057\u305f\u30b5\u30a4\u30c8\u304c\u300cWiki Investment<\/a>\u300d<\/strong>\u3067\u3059\uff01!<\/p>\n\n\n\n
\u5f0a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u306f\u6d77\u591620\u30ab\u56fd\u8d85\u306b\u62e0\u70b9\u3092\u6709\u3057\u3066\u304a\u308a\u3001<\/p>\n\n\n\n
\u305d\u306e\u73fe\u5730\u99d0\u5728\u54e1\u304c\u6700\u65b0\u60c5\u5831\u3092\u300cWiki Investment\u300d\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002
<\/a>
\u3010Wiki Investment\u3067\u4f55\u304c\u3067\u304d\u308b\uff1f<\/strong>\u3011<\/strong><\/em><\/p>\n\n\n\n
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<\/strong>\u3000\u3088\u308a\u5b9f\u52d9\u306b\u6cbf\u3063\u305f\u5185\u5bb9\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308bQ\uff06A\u96c6<\/u><\/em><\/strong><\/p>\n\n\n\n
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$\"\"$ <\/a><\/figure>\n\n\n\n
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\u53e4\u8c37\u3000\u6843\u53ef<\/figcaption><\/figure>\n\n\n\n
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\u4f1a\u8a08\u5e74\u5ea6\u672b<\/td>	MCIT(2%\/1%)<\/td>	\u4f1a\u8a08\u5e74\u5ea6\u672b<\/td>	MCIT(2%\/1%)<\/td><\/tr>
2023\u5e747\u670831\u65e5<\/td>	1.08%<\/td>	2024\u5e741\u670831\u65e5<\/td>	1.58%<\/td><\/tr>
2023\u5e748\u670831\u65e5<\/td>	1.17%<\/td>	2024\u5e742\u670829\u65e5<\/td>	1.67%<\/td><\/tr>
2023\u5e749\u670830\u65e5<\/td>	1.25%<\/td>	2024\u5e743\u670831\u65e5<\/td>	1.75%<\/td><\/tr>
2023\u5e7410\u670831\u65e5<\/td>	1.33%<\/td>	2024\u5e744\u670830\u65e5<\/td>	1.83%<\/td><\/tr>
2023\u5e7411\u670830\u65e5<\/td>	1.42%<\/td>	2024\u5e745\u670831\u65e5<\/td>	1.92%<\/td><\/tr>
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