<br />
<b>Warning</b>:  Undefined array key "global_protection_id" in <b>/home/netst/kuno-cpa.co.jp/public_html/philippines_blog/wp-content/plugins/content-protector/inc/class-ps-rest-handler.php</b> on line <b>51</b><br />
{"id":690,"date":"2012-09-24T14:30:21","date_gmt":"2012-09-24T14:30:21","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/philippines_blog\/%e5%80%8b%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e%ef%bc%88tax-on-income%ef%bc%89%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6%e2%91%a1\/"},"modified":"2021-08-28T02:21:47","modified_gmt":"2021-08-28T02:21:47","slug":"tax-on-income-2","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/tax-on-income-2\/","title":{"rendered":"\u500b\u4eba\u6240\u5f97\u7a0e\uff08Tax on Income\uff09\u306b\u3064\u3044\u3066\u2461"},"content":{"rendered":"<p>\u3053\u3093\u306b\u3061\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u7530\u8fba\u3067\u3059\u3002<\/p>\n<p>\u5148\u65e5\u30d5\u30a3\u30ea\u30d4\u30f3\u65e5\u672c\u4eba\u5546\u5de5\u4f1a\u8b70\u6240\u4e3b\u50ac\u306e\u30bb\u30df\u30ca\u30fc\u306b\u884c\u3063\u3066\u304d\u307e\u3057\u305f\u3002\u3053\u3061\u3089\u306b\u9577\u304f\u3044\u3089\u3063\u3057\u3083\u308b\u8b1b\u5e2b\u306e\u65b9\u306e\u8a71\u306b\u3088\u308b\u3068\u3001\u73fe\u5728\u306e\u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30de\u30cb\u30e9\u306e\u6cbb\u5b89\u306f\u3042\u307e\u308a\u3088\u304f\u306a\u3044\u3068\u306e\u3053\u3068\u3067\u3059\u3002<br \/>\u305f\u3060\u3001\u3072\u3068\u3053\u3068\u30de\u30cb\u30e9\u3068\u8a00\u3063\u3066\u3082\u6307\u3057\u793a\u3059\u5730\u57df\u306f\u5e83\u304f\u3001\u30d3\u30b8\u30cd\u30b9\u306e\u4e2d\u5fc3\u5730\u30de\u30ab\u30c6\u30a3\u5e02\u3067\u306f\u51f6\u60aa\u306a\u72af\u7f6a\u306f\u5c11\u306a\u304f\u3001\u89b3\u5149\u5730\u306e\u591a\u3044\u6d77\u6cbf\u3044\u306e\u5730\u57df\u306a\u3069\u304c\u6bd4\u8f03\u7684\u6cbb\u5b89\u304c\u3088\u304f\u306a\u3044\u3088\u3046\u3067\u3059\u3002<br \/>11\u6708\u306b\u306f\u96e8\u5b63\u304c\u7d42\u308f\u308a\u30012\u6708\u304f\u3089\u3044\u307e\u3067\u306f\u6bd4\u8f03\u7684\u6dbc\u3057\u304f\u96e8\u306e\u964d\u3089\u306a\u3044\u65c5\u884c\u30b7\u30fc\u30ba\u30f3\u306b\u306a\u308b\u306e\u3067\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30de\u30cb\u30e9\u3092\u65c5\u884c\u3055\u308c\u308b\u65b9\u3005\u306b\u306f\u4e8b\u4ef6\u4e8b\u6545\u306b\u5dfb\u304d\u8fbc\u307e\u308c\u306a\u3044\u3088\u3046\u6ce8\u610f\u3057\u3066\u9802\u304d\u3001\u697d\u3057\u3044\u6642\u9593\u3092\u904e\u3054\u3057\u3066\u3044\u3063\u3066\u9802\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u3067\u306f\u3001\u4eca\u9031\u3082\u5148\u9031\u306b\u5f15\u304d\u7d9a\u304d\u500b\u4eba\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u304a\u8a71\u3092\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u25cf\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u6240\u5f97\u7a0e\u984d\u306e\u8a08\u7b97<\/strong><br \/>\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u6240\u5f97\u7a0e\u8a08\u7b97\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u56f3\u306e\u624b\u9806\u306b\u3088\u308a\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/><strong>\u3010\u6240\u5f97\u7a0e\u8a08\u7b97\u306e\u6d41\u308c\u3011<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/user_image\/7f\/53\/61f0e43a8e32e0b4a814d17520553cf4.png\" border=\"0\" data-recalc-dims=\"1\"><\/p>\n<p>\u307e\u305a\u3001\u305d\u306e\u5e74\u306b\u304a\u3051\u308b\u3059\u3079\u3066\u306e\u53ce\u5165\u304b\u3089\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u53ce\u5165\uff08\u6240\u5f97\uff09\u3068\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u308b\u53ce\u5165\uff08\u6240\u5f97\uff09\u3068\u3092\u533a\u5206\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u4ee5\u4e0b\u306b\u304a\u3044\u3066\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u53ce\u5165\u53ca\u3073\u975e\u8ab2\u7a0e\u53ce\u5165\u3001\u7d4c\u8cbb\u63a7\u9664\u3001\u5206\u96e2\u8ab2\u7a0e\u306e\u53ce\u5165\u306b\u3064\u3044\u3066\u8ff0\u3079\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u25cf\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u306e\u7bc4\u56f2<\/strong><br \/>\u6240\u5f97\u7a0e\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u306f\u4ee5\u4e0b\u306e\u533a\u5206\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u3046\u3061\u3001\u914d\u5f53\u3084\u5229\u606f\u3001\u8cc7\u7523\u306e\u58f2\u5374\u76ca\uff08\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\uff09\u306f\u3001\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<div style=\"padding-left:1em\">\u30fb\u7d66\u4e0e\u6240\u5f97<br \/>\u30fb\u8cc7\u7523\u306e\u58f2\u5374\u76ca\uff08\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\uff09<br \/>\u30fb\u5229\u606f<br \/>\u30fb\u5bb6\u8cc3\u53ce\u5165<br \/>\u30fb\u4f7f\u7528\u6599<br \/>\u30fb\u914d\u5f53\u91d1<br \/>\u30fb\u305d\u306e\u4ed6\u306e\u53ce\u5165<\/div>\n<p>\u307e\u305f\u3001\u53ce\u5165\u3067\u3042\u3063\u3066\u3082\u3001\u6240\u5f97\u7a0e\u6cd5\u4e0a\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u4e3b\u306a\u300c\u975e\u8ab2\u7a0e\u6240\u5f97\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<br \/><strong>\u3010\u975e\u8ab2\u7a0e\u6240\u5f97\u3011<\/strong><\/p>\n<table width=\"420\" border=\"1\" align=\"center\" cellpadding=\"4\" cellspacing=\"0\">\n<tr>\n<td width=\"50%\" align=\"left\" valign=\"top\">\u30fb\u751f\u547d\u4fdd\u967a\u91d1<\/td>\n<td width=\"50%\" align=\"left\" valign=\"top\">\u30fb\u96d1\u54c1\u76ee\uff08Miscellaneous Items\uff09<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"top\">\u30fb\u751f\u547d\u4fdd\u967a\u306e\u8fd4\u91d1\u4fdd\u967a\u6599<\/td>\n<td align=\"left\" valign=\"top\">\u30fb\u5916\u56fd\u653f\u5e9c\u304b\u3089\u306e\u53ce\u5165<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"top\">\u30fb\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u8ca1\u7523<\/td>\n<td align=\"left\" valign=\"top\">\u30fb\u56fd\u5185\u653f\u5e9c\u53ca\u3073\u5730\u65b9\u81ea\u6cbb\u4f53\u304b\u3089\u306e\u53ce\u5165<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"top\">\u30fb\u640d\u5bb3\u3001\u75be\u75c5\u88dc\u511f\u91d1<\/td>\n<td align=\"left\" valign=\"top\">\u30fb\u8912\u8cde\u91d1<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"top\">\u30fb\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304f\u975e\u8ab2\u7a0e\u6240\u5f97<\/td>\n<td align=\"left\" valign=\"top\">\u30fb\u79df\u7a0e\u6cd5\u306b\u3088\u308a\u8a8d\u3081\u3089\u308c\u305f\u8cde\u91d1<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"top\">\u30fb\u6e80\u671f5\u5e74\u4ee5\u4e0a\u306e\u50b5\u6a29\u306e\u58f2\u5374\u76ca<\/td>\n<td align=\"left\" valign=\"top\">\u30fb\u6295\u8cc7\u4fe1\u8a17\u306e\u511f\u9084\u76ca<\/p>\n<tr>\n<td align=\"left\" valign=\"top\">\u30fb\u300c\u5408\u7406\u7684\u9000\u8077\u91d1\u5236\u5ea6\uff08reasonable private benefit plan\uff09\u300d\u306b\u57fa\u3065\u304f\u9000\u8077\u91d1<br \/>\u203b\u305f\u3060\u3057\u3001\u52e4\u7d9a10\u5e74\u4ee5\u4e0a\u304b\u3064\u9000\u8077\u5e74\u9f6250\u6b73\u4ee5\u4e0a\u306b\u9650\u308a\u307e\u3059<\/td>\n<td align=\"left\" valign=\"top\">\u30fb13th month pay\uff0813\u30f6\u6708\u624b\u5f53\uff09\u53ca\u3073\u305d\u306e\u4ed6\u306e\u5229\u5f97\u3067\u300130,000\u30da\u30bd\u3092\u8d85\u3048\u306a\u3044\u3082\u306e\uff08\u73fe\u7269\u7d66\u4e0e\u7b49\u3092\u542b\u3080\uff09<br \/>\u203b13th month pay\u3068\u306f1\u30ab\u6708\u5206\u306e\u7d66\u4e0e\u306b\u76f8\u5f53\u3059\u308b\u8cde\u4e0e\u7b49\u306e\u3053\u3068\u3067\u3001\u652f\u6255\u3044\u304c\u4f7f\u7528\u8005\u306b\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"top\">\u30fb\u6b7b\u4ea1\u3001\u75be\u75c5\u3001\u8eab\u4f53\u7684\u969c\u5bb3\u7b49\u3001\u4e0d\u53ef\u6297\u529b\u306e\u4e8b\u614b\u304c\u539f\u56e0\u3067\u9000\u8077\u3059\u308b\u5834\u5408\u306b\u3001\u4e8b\u696d\u4e3b\u304b\u3089\u53d7\u9818\u3059\u308b\u91d1\u984d<\/td>\n<td align=\"left\" valign=\"top\"><\/td>\n<\/tr>\n<\/table>\n<p><strong>\u25cf\u7d4c\u8cbb\u3068\u3057\u3066\u63a7\u9664\u3067\u304d\u308b\u8cbb\u7528<\/strong><br \/>\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u53ce\u5165\u91d1\u984d\u304b\u3089\u3001\u305d\u306e\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306b\u652f\u51fa\u3057\u305f\u91d1\u984d\u3092\u63a7\u9664\u3057\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<br \/>\u305f\u3060\u3057\u3001\u7d66\u4e0e\u6240\u5f97\u306e\u307f\u306e\u7d0d\u7a0e\u8005\u306b\u5bfe\u3057\u3066\u306f\u3001\u3053\u306e\u7d4c\u8cbb\u63a7\u9664\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u53ce\u5165\u91d1\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u7d4c\u8cbb\u306e\u91d1\u984d\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8cbb\u7528\u306b\u306a\u308a\u307e\u3059\uff081997\u5e74\u79df\u7a0e\u6539\u6b63\u6cd5\u3001\u7b2c7\u7ae0\u300134\u9805\uff09\u3002<\/p>\n<div style=\"padding-left:1em\">\u30fb\u5229\u606f<br \/>\u30fb\u7a0e\u91d1<br \/>\u30fb\u5929\u707d\u7b49\u306e\u640d\u5bb3\u306b\u3088\u308b\u640d\u5931<br \/>\u30fb\u6148\u5584\u5bc4\u4ed8\u91d1<br \/>\u30fb\u5e74\u91d1\u4fe1\u8a17<\/div>\n<p>\n\u307e\u305f\u3001\u7d0d\u7a0e\u8005\u306f\u7dcf\u58f2\u4e0a\u9ad8\u53c8\u306f\u7dcf\u53ce\u5165\u306e40\uff05\u3092\u8d85\u3048\u306a\u3044\u984d\u3092\u7d4c\u8cbb\u3068\u307f\u306a\u3057\u3066\u63a7\u9664\u3059\u308b\u3001\u9078\u629e\u5236\u5b9a\u984d\u63a7\u9664\u5236\u5ea6\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002\u5f53\u8a72\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u5f53\u8a72\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b\u65e8\u3092\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u7d9a\u304d\u3068\u3057\u3066\u3001\u6765\u9031\u306f\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u3001\u7a0e\u7387\u3001\u78ba\u5b9a\u7533\u544a\u3001\u6e90\u6cc9\u5fb4\u53ce\u306b\u3064\u3044\u3066\u304a\u8a71\u3092\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<br \/>\u4eca\u9031\u3082\u5b9c\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0a<\/p>\n","protected":false},"excerpt":{"rendered":"\u3053\u3093\u306b\u3061\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u7530\u8fba\u3067\u3059\u3002 \u5148\u65e5\u30d5\u30a3\u30ea\u30d4\u30f3\u65e5\u672c\u4eba\u5546\u5de5\u4f1a\u8b70\u6240\u4e3b\u50ac\u306e\u30bb\u30df\u30ca\u30fc\u306b\u884c\u3063\u3066\u304d\u307e\u3057\u305f\u3002\u3053\u3061\u3089\u306b\u9577\u304f\u3044\u3089\u3063\u3057\u3083\u308b\u8b1b\u5e2b\u306e\u65b9\u306e\u8a71\u306b\u3088\u308b\u3068\u3001\u73fe\u5728\u306e\u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30de\u30cb\u30e9\u306e\u6cbb\u5b89\u306f\u3042\u307e\u308a\u3088\u304f\u306a\u3044\u3068\u306e\u3053\u3068\u3067\u3059\u3002\u305f\u3060\u3001\u3072\u3068 [&hellip;]","protected":false},"author":1,"featured_media":2793,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"jetpack_post_was_ever_published":false,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true},"categories":[23,19],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/philippines_blog\/wp-content\/uploads\/2019\/05\/\u7a0e\u52d9.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycBk-b8","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/690"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/comments?post=690"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/690\/revisions"}],"predecessor-version":[{"id":2280,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/690\/revisions\/2280"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media\/2793"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media?parent=690"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=690"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=690"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}