\u3053\u3093\u306b\u3061\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u7530\u8fba\u3067\u3059\u3002<\/p>\n

\u4eca\u9031\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u5b9f\u52d9\u306eQ&A\u3068\u3057\u3066\u3001Fringe Benefit Tax\uff08\u4ed8\u52a0\u7d66\u4ed8\u7a0e\u3001\u4ee5\u4e0bFBT\uff09\u306b\u3064\u3044\u3066\u3001\u304a\u8a71\u3092\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n

Q.\u3000\u65e5\u672c\u4eba\u99d0\u5728\u54e1\uff08\u7ba1\u7406\u7684\u306a\u7acb\u5834\u306b\u3042\u308b\u5f93\u696d\u54e1\uff09\u306e\u30b3\u30f3\u30c9\u30df\u30cb\u30a2\u30e0\u306e\u5bb6\u8cc3\u3084\u3001\u30c9\u30e9\u30a4\u30d0\u30fc\u3055\u3093\u3084\u30e1\u30a4\u30c9\u3055\u3093\uff08\u4ee5\u4e0b\u3001\u30c9\u30e9\u30a4\u30d0\u30fc\u3055\u3093\u7b49\uff09\u306e\u7d66\u4e0e\u3092\u3001\u4f1a\u793e\u540d\u7fa9\u3067\u306e\u652f\u6255\u3044\u306b\u3059\u3079\u304d\u304b\u5f93\u696d\u54e1\u3078\u306e\u8ab2\u7a0e\u624b\u5f53\u3068\u3057\u3066\u652f\u7d66\u3059\u3079\u304d\u304b\u60a9\u3093\u3067\u3044\u308b\u306e\u3067\u3059\u304c\u3001\u3069\u3061\u3089\u304c\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/strong><\/p>\n

→\u30b3\u30f3\u30c9\u30df\u30cb\u30a2\u30e0\u306e\u5bb6\u8cc3\u306f\u4f1a\u793e\u540d\u7fa9\u3067\u306e\u652f\u6255\u3044\u3001\u30c9\u30e9\u30a4\u30d0\u30fc\u3055\u3093\u7b49\u306f\u65e5\u672c\u4eba\u99d0\u5728\u54e1\u306e\u65b9\u3068\u306e\u500b\u4eba\u5951\u7d04\u306b\u3057\u3066\u30c9\u30e9\u30a4\u30d0\u30fc\u3055\u3093\u7b49\u306e\u7d66\u4e0e\u5206\u3092\u5f93\u696d\u54e1\u3078\u306e\u8ab2\u7a0e\u624b\u5f53\u3067\u652f\u7d66\u3059\u308b\u306e\u304c\u3088\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

\u7406\u7531\u306f\u3001\u30b3\u30f3\u30c9\u30df\u30cb\u30a2\u30e0\u306e\u5bb6\u8cc3\u306f\u30b3\u30f3\u30c9\u30df\u30cb\u30a2\u30e0\u306e\u5834\u6240\u304c\u30aa\u30d5\u30a3\u30b9\u304b\u308950\u30e1\u30fc\u30c8\u30eb\u4ee5\u5185\u306b\u306a\u3051\u308c\u3070FBT\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u793e\u5b85\u306f\u8ab2\u7a0e\u4e0a\u306e\u8a55\u4fa1\u984d\u304c\u5bb6\u8cc3\u306e50\uff05\u306b\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u5f93\u696d\u54e1\u306e\u65b9\u3078\u8ab2\u7a0e\u624b\u5f53\u3068\u3057\u3066\u30b3\u30f3\u30c9\u30df\u30cb\u30a2\u30e0\u4ee3\u3092\u652f\u7d66\u3059\u308b\u3088\u308a\u3001\u4f1a\u793e\u304c\u30b3\u30f3\u30c9\u30df\u30cb\u30a2\u30e0\u3092\u501f\u308a\u4e0a\u3052\u308b\u5834\u5408\u306e\u65b9\u304c\u8cbb\u7528\u3092\u6291\u3048\u3089\u308c\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n

\uff08\u4f8b\uff09\u30b3\u30f3\u30c9\u30df\u30cb\u30a2\u30e0\u306e\u5bb6\u8cc3100,000PHP\u306e\u5834\u5408
\u25cf\u4f1a\u793e\u304c\u30b3\u30f3\u30c9\u30df\u30cb\u30a2\u30e0\u3092\u501f\u308a\u4e0a\u3052\u3066\u3044\u308b\u5834\u5408\u306e\u6708\u6b21\u306e\u7a0e\u984d\uff08FBT\uff09
\uff08\u203bFBT\u306f\u56db\u534a\u671f\u3054\u3068\u306b\u7533\u544a\u7d0d\u4ed8\u3059\u308b\u306e\u3067\u3001\u6708\u6b21\u306e\u7533\u544a\u7d0d\u4ed8\u3092\u884c\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\uff09
100,000PHP×50<\/strong>\uff05<\/strong>÷68\uff05×32\uff05\uff1d23,529PHP
→\u4f1a\u793e\u304c\u8ca0\u62c5\u3059\u308b\u8cbb\u7528\u306f100,000PHP+23,529PHP=123,529PHP
\u25cf\u4f1a\u793e\u304c100,000PHP\u306e\u5bb6\u8cc3\u3092\u652f\u6255\u3046\u305f\u3081\u306b\u5f93\u696d\u54e1\u306b\u8ab2\u7a0e\u624b\u5f53\u3092\u652f\u7d66\u3057\u305f\u5834\u5408\u306e\u6708\u6b21\u306e\u7a0e\u984d\uff08\u500b\u4eba\u6240\u5f97\u7a0e\uff09
\uff08100,000PHP÷68\uff05\uff09×32\uff05\uff08\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6700\u9ad8\u7a0e\u7387\uff09\uff1d47,058PHP
→\u4f1a\u793e\u304c\u8ca0\u62c5\u3059\u308b\u8cbb\u7528\u306f100,000PHP÷68\uff05\uff1d147,058PHP<\/p>\n

\u30c9\u30e9\u30a4\u30d0\u30fc\u3055\u3093\u3084\u30e1\u30a4\u30c9\u3055\u3093\u306e\u5834\u5408\u306b\u8ab2\u7a0e\u624b\u5f53\u3068\u3057\u3066\u652f\u7d66\u3057\u305f\u307b\u3046\u304c\u3044\u3044\u3068\u3044\u3046\u7406\u7531\u306f\u3001\u7a0e\u91d1\u306e\u984d\u3067\u306f\u306a\u304f\u3001\u4f1a\u793e\u306e\u30ea\u30b9\u30af\u306b\u306a\u308a\u307e\u3059\u3002\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u306e\u65b9\u306e\u305f\u3081\u306b\u30c9\u30e9\u30a4\u30d0\u30fc\u3055\u3093\u3084\u30e1\u30a4\u30c9\u3055\u3093\u306b\u7d66\u6599\u3092\u652f\u7d66\u3059\u308b\u5834\u5408\u3001\u4f1a\u793e\u3068\u30c9\u30e9\u30a4\u30d0\u30fc\u3055\u3093\u3084\u30e1\u30a4\u30c9\u3055\u3093\u306f\u96c7\u7528\u5951\u7d04\u3092\u7d50\u3093\u3067\u3044\u308b\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u52b4\u50cd\u6cd5\u306b\u3088\u308a6\u30ab\u6708\u3092\u8d85\u3048\u3066\u96c7\u7528\u3059\u308c\u3070\u30c9\u30e9\u30a4\u30d0\u30fc\u3055\u3093\u7b49\u306f\u81ea\u52d5\u7684\u306b\u6b63\u793e\u54e1\u96c7\u7528\u3068\u307f\u306a\u3055\u308c\u3001\u89e3\u96c7\u3092\u884c\u3046\u969b\u306b\u306f\u554f\u984c\u304c\u767a\u751f\u3059\u308b\u30ea\u30b9\u30af\u304c\u751f\u3058\u307e\u3059\u3002\u52b4\u50cd\u88c1\u5224\u306b\u306a\u3063\u305f\u969b\u3001\u3068\u304b\u304f\u5916\u56fd\u4f01\u696d\u306b\u4e0d\u5229\u306a\u5224\u6c7a\u304c\u51fa\u308b\u3053\u3068\u306e\u591a\u3044\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306f\u3001\u3053\u308c\u306f\u5927\u304d\u306a\u30ea\u30b9\u30af\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u308c\u3086\u3048\u3001\u30c9\u30e9\u30a4\u30d0\u30fc\u3055\u3093\u7b49\u306f\u5f93\u696d\u54e1\u306e\u65b9\u3068\u306e\u500b\u4eba\u5951\u7d04\u3092\u7d50\u3093\u3067\u3082\u3089\u3046\u65b9\u304c\u30d9\u30bf\u30fc\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\uff08\u4f8b\uff09\u30c9\u30e9\u30a4\u30d0\u30fc\u3055\u3093\u3084\u30e1\u30a4\u30c9\u3055\u3093\u306e\u7d66\u6599\u304c10,000PHP\u306e\u5834\u5408
\u25cf\u4f1a\u793e\u8ca0\u62c5\u306e\u5834\u5408\u306e\u6708\u6b21\u306e\u7a0e\u984d\uff08Fringe Benefit Tax\uff09
10,000PHP÷68\uff05×32\uff05\uff1d4,705PHP
→\u4f1a\u793e\u304c\u8ca0\u62c5\u3059\u308b\u8cbb\u7528\u306f10,000PHP+4,705PHP\uff1d14,705PHP
\u25cf\u5f93\u696d\u54e1\u3078\u306e\u8ab2\u7a0e\u624b\u5f53\u306e\u5834\u5408
\uff0810,000PHP÷68\uff05\uff09←\u8ab2\u7a0e\u624b\u5f53\u306e\u984d×32\uff05\uff08\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6700\u9ad8\u7a0e\u7387\uff09\uff1d4,705PHP
→\u4f1a\u793e\u304c\u8ca0\u62c5\u3059\u308b\u8cbb\u7528\u306f10,000PHP÷68\uff05\uff1d14,705PHP<\/p>\n

Fringe Benefit Tax\u306b\u3064\u3044\u3066\u3001\u4e00\u756a\u306e\u7bc0\u7d04\u306f\u30aa\u30d5\u30a3\u30b9\u3068\u793e\u5b85\u306e\u8ddd\u96e2\u309250\u30e1\u30fc\u30c8\u30eb\u4ee5\u5185\u306b\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u3053\u3046\u3059\u308c\u3070\u3001FBT\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002\u6839\u62e0\u6761\u6587\u306fRevenue Regulations No.03-98\u306b\u306a\u308a\u307e\u3059\u300250\u30e1\u30fc\u30c8\u30eb\u306f\u306a\u304b\u306a\u304b\u53b3\u3057\u3044\u8981\u4ef6\u3067\u3059\u304c\u3001\u3053\u308c\u304c\u3067\u304d\u308c\u3070\u4e00\u756a\u306e\u7bc0\u7d04\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u4eca\u9031\u3082\u3001\u3069\u3046\u305e\u5b9c\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n

\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 \u4eca\u9031\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u5b9f\u52d9\u306eQ&A\u3068\u3057\u3066\u3001Fringe Benefit Tax\uff08\u4ed8\u52a0\u7d66\u4ed8\u7a0e\u3001\u4ee5\u4e0bFBT\uff09\u306b\u3064\u3044\u3066\u3001\u304a\u8a71\u3092\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002 Q.\u3000\u65e5\u672c\u4eba\u99d0\u5728\u54e1\uff08\u7ba1\u7406\u7684\u306a\u7acb\u5834\u306b\u3042 […]","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-c1","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/745"}],"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=745"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/745\/revisions"}],"predecessor-version":[{"id":2225,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/745\/revisions\/2225"}],"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=745"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=745"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=745"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}