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{"id":688,"date":"2012-09-10T11:10:23","date_gmt":"2012-09-10T11:10:23","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/philippines_blog\/%e4%bb%98%e5%8a%a0%e7%b5%a6%e4%bb%98%e7%a8%8e%ef%bc%88fringe-benefit-tax%ef%bc%89%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6%e2%91%a1\/"},"modified":"2021-08-28T02:21:24","modified_gmt":"2021-08-28T02:21:24","slug":"fringe-benefit-tax-2","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/fringe-benefit-tax-2\/","title":{"rendered":"\u4ed8\u52a0\u7d66\u4ed8\u7a0e\uff08Fringe Benefit Tax\uff09\u306b\u3064\u3044\u3066\u2461"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>\u3053\u3093\u306b\u3061\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u7530\u8fba\u3067\u3059\u3002<\/p>\n<p>\u4eca\u9031\u306f\u5148\u9031\u306b\u5f15\u304d\u7d9a\u304d\u4ed8\u52a0\u7d66\u4ed8\u7a0e\uff08Fringe Benefit Tax\uff09\u306b\u3064\u3044\u3066\u304a\u8a71\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u304c\u3001\u7ba1\u7406\u7684\u306a\u7acb\u5834\u306b\u3042\u308b\u5f93\u696d\u54e1\uff08Managerial or Supervisory Position\uff09\u306b\u5bfe\u3057\u3066\u7269\u54c1\u3084\u5f79\u52d9\u3092\u63d0\u4f9b\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u3068\u306f\u5225\u306b\u4ed8\u52a0\u7d66\u4ed8\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u8a72\u5f53\u3057\u306a\u3044\u4e00\u822c\u306e\u5f93\u696d\u54e1\uff08rank and file employee\uff09\u306f\u3001\u3053\u306e\u4ed8\u52a0\u7d66\u4ed8\u7a0e\u306e\u5bfe\u8c61\u5916\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4ed8\u52a0\u7d66\u4ed8\u3068\u306f\u3001\u96c7\u7528\u4e3b\u304b\u3089\u5e73\u793e\u54e1\u4ee5\u5916\u306e\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u63d0\u4f9b\u3055\u308c\u308b\u7269\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u3092\u3044\u3044\u3001\u91d1\u92ad\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u554f\u308f\u305a\u3001\u7d4c\u6e08\u7684\u5229\u76ca\u3092\u4f9b\u4e0e\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u25cf\u8ab2\u7a0e\u6a19\u6e96<\/strong><br \/>\n\u539f\u5247\u3068\u3057\u3066\u3001\u6cd5\u5b9a\u306e\u8a55\u4fa1\u984d\uff08\u5148\u9031\u306e\u30d6\u30ed\u30b0\u300e<a href=\"https:\/\/wp.me\/paycBk-b5\" target=\"\u201d_blank\u201d\">\u4ed8\u52a0\u7d66\u4ed8\u7a0e\uff08Fringe Benefit Tax\uff09\u306b\u3064\u3044\u3066\u2460<\/a>\u300f\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\uff09\u309268\uff05\u3067\u9664\u3057\u305f\u984d\u3092\u8ab2\u7a0e\u6a19\u6e96\u3068\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308a\u3001\u304b\u3064\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u5185\u3067\u696d\u52d9\u306b\u5f93\u4e8b\u3057\u3066\u3044\u306a\u3044\u8005\u306b\u5bfe\u3059\u308b\u73fe\u7269\u7d66\u4e0e\u306e\u5834\u5408\u306f\u8a55\u4fa1\u984d\u309275\uff05\u3067\u9664\u3057\u305f\u984d\u3092\u8ab2\u7a0e\u6a19\u6e96\u3068\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u5916\u56fd\u306e\u77f3\u6cb9\u30b5\u30fc\u30d3\u30b9\u696d\u8005\u3084\u4e0b\u8acb\u4f1a\u793e\u3001\u30aa\u30d5\u30b7\u30e7\u30a2\u9280\u884c\u3001\u5730\u57df\u7d71\u62ec\u4f1a\u793e\u306e\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308b\u73fe\u7269\u7d66\u4e0e\u306e\u5834\u5408\u306f\u8a55\u4fa1\u984d\u309285\uff05\u3067\u9664\u3057\u305f\u984d\u3092\u8ab2\u7a0e\u6a19\u6e96\u3068\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u25cf\u7a0e\u7387<\/strong><br 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\/>\n\u4ed8\u52a0\u7d66\u4ed8\u7a0e\u306f\u3001\u56db\u534a\u671f\u306b\u4e00\u5ea6\u3001\u4f1a\u793e\u304c\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066\u7533\u544a\u7d0d\u4ed8\u3092\u884c\u3044\u307e\u3059\u3002\u539f\u5247\u3068\u3057\u3066\u3001\u56db\u534a\u671f\u672b\u306e\u7fcc\u670810\u65e5\u307e\u3067\u306b\u7533\u544a\u7d0d\u4ed8\u3092\u884c\u3044\u307e\u3059\u304c\u3001\u96fb\u5b50\u7533\u544a\uff08E-filing\uff09\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f1a\u793e\u306f\u30015\u65e5\u7a0b\u5ea6\u671f\u9650\u304c\u5ef6\u9577\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<table border=\"1\" width=\"300px\" cellspacing=\"0\" cellpadding=\"4\" align=\"center\">\n<tbody>\n<tr>\n<td align=\"center\" valign=\"middle\" bgcolor=\"#153aa7\"><\/td>\n<td align=\"center\" valign=\"middle\" bgcolor=\"#153aa7\"><span style=\"color: #ffffff;\">\u5bfe\u8c61\u671f\u9593<\/span><\/td>\n<td align=\"center\" valign=\"middle\" bgcolor=\"#153aa7\"><span style=\"color: #ffffff;\">\u7533\u544a\u671f\u9650<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"middle\">\u7b2c1\u56db\u534a\u671f<\/td>\n<td align=\"center\" valign=\"middle\">1\uff5e3\u6708<\/td>\n<td align=\"center\" valign=\"middle\">4\u670810\u65e5<\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"middle\">\u7b2c2\u56db\u534a\u671f<\/td>\n<td align=\"center\" valign=\"middle\">4\uff5e6\u6708<\/td>\n<td align=\"center\" valign=\"middle\">7\u670810\u65e5<\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"middle\">\u7b2c3\u56db\u534a\u671f<\/td>\n<td align=\"center\" valign=\"middle\">7\uff5e9\u6708<\/td>\n<td align=\"center\" valign=\"middle\">10\u670810\u65e5<\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"middle\">\u7b2c4\u56db\u534a\u671f<\/td>\n<td align=\"center\" valign=\"middle\">10\uff5e12\u6708<\/td>\n<td align=\"center\" valign=\"middle\">\u7fcc1\u670810\u65e5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>\u3010\u4ed8\u52a0\u7d66\u4ed8\u7a0e\u306e\u8a08\u7b97\u4e8b\u4f8b\u3011<\/strong><br \/>\n\u7ba1\u7406\u8005\u3067\u3042\u308b\u5f93\u696d\u54e1A\u306b\u5bfe\u3057\u3066\u3001\u30e1\u30a4\u30c9\u4ee3\u3068\u3057\u30664,000\u30da\u30bd\u3092\u652f\u7d66\u3057\u305f\u3002\u3053\u306e\u5834\u5408\u306e\u4ed8\u52a0\u7d66\u4ed8\u7a0e\u306f\u3044\u304f\u3089\u306b\u306a\u308b\u304b\uff1f<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u30e1\u30a4\u30c9\u4ee3\u306f\u3001\u672c\u6765\u306f\u5f93\u696d\u54e1A\u304c\u500b\u4eba\u7684\u306b\u8ca0\u62c5\u3059\u3079\u304d\u3082\u306e\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u3001\u4ed8\u52a0\u7d66\u4ed8\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u8ab2\u7a0e\u6a19\u6e96\u306e\u8a08\u7b97\u5143\u3068\u306a\u308b\u8a55\u4fa1\u984d\u306f\u3001\u500b\u4eba\u7d4c\u8cbb\u306e\u7acb\u66ff\u3067\u3042\u308b\u304b\u30894,000\u30da\u30bd\u5168\u984d\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u8ab2\u7a0e\u6a19\u6e96\u984d\u306f\u3001\u3053\u306e\u8a55\u4fa1\u984d\u309268\uff05\u3067\u5272\u308a\u623b\u3057\u305f\u984d\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u8ab2\u7a0e\u6a19\u6e96\u984d \uff1d 4,000\u30da\u30bd \u00f7 68\uff05 \uff1d 5,882.35\u30da\u30bd<\/strong><br \/>\n\u3053\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u306b\u5bfe\u3057\u3066\u3001\u7a0e\u738732\uff05\u3092\u4e57\u3058\u305f\u91d1\u984d\u304c\u3001\u4ed8\u52a0\u7d66\u4ed8\u7a0e\u306e\u984d\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n<strong>\u4ed8\u52a0\u7d66\u4ed8\u7a0e \uff1d 5,882.35\u30da\u30bd \u00d7 32\uff05 \uff1d 1,882.35\u30da\u30bd<\/strong><br 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