\u65b0\u5e74\u660e\u3051\u307e\u3057\u3066\u304a\u3081\u3067\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u7530\u8fba\u3067\u3059\u3002<\/p>\n

\u5927\u6666\u65e5\u306e\u591c\u304b\u3089\u30ab\u30a6\u30f3\u30c8\u30c0\u30a6\u30f3\u306b\u304b\u3051\u3066\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u753a\u306e\u81f3\u308b\u6240\u304b\u3089\u6253\u3061\u4e0a\u304c\u308b\u82b1\u706b\u306b\u306f\u60aa\u970a\u3092\u8ffd\u3044\u6255\u3063\u3066\u5e78\u904b\u3092\u547c\u3073\u8fbc\u3080\u3068\u3044\u3046\u601d\u3044\u304c\u8fbc\u3081\u3089\u308c\u3066\u3044\u305f\u3068\u3001\u4eca\u5e74\u521d\u3081\u3066\u77e5\u3063\u305f\u79c1\u3067\u3054\u3056\u3044\u307e\u3059\u3002\u300c\u7b11\u3046\u9580\u306b\u306f\u798f\u6765\u308b\u300d\u3068\u3044\u3046\u8a00\u8449\u306b\u8fbc\u3081\u3089\u308c\u305f\u601d\u3044\u3068\u4f3c\u305f\u3082\u306e\u3092\u611f\u3058\u3064\u3064\u3001\u82b1\u706b\u304c\u5927\u597d\u304d\u306a\u79c1\u3068\u3057\u3066\u306f\u672c\u5f53\u306b\u304a\u8179\u3044\u3063\u3071\u3044\u306b\u82b1\u706b\u89b3\u8cde\u3092\u697d\u3057\u3080\u3053\u3068\u304c\u3067\u304d\u307e\u3057\u305f\u3002<\/p>\n

\u5927\u6666\u65e5\u306e\u82b1\u706b\u306e\u76db\u308a\u4e0a\u304c\u308a\u306e\u5f71\u97ff\u3067\u3001\u304a\u6b63\u6708\u306e\u671d\u306f\u753a\u5168\u4f53\u304c\u82b1\u706b\u306e\u7159\u3067\u300c\u3082\u308f\u30fc\u300d\u3068\u7159\u3063\u3066\u304a\u308a\u307e\u3057\u305f\u3002\u82b1\u706b\u3084\u7206\u7af9\u306e\u66b4\u767a\u3067\u3051\u304c\u4eba\u3082\u591a\u6570\u51fa\u305f\u3068\u805e\u304d\u307e\u3059\u3057\u3001\u3069\u3053\u307e\u3067\u3044\u3063\u3066\u3082\u8352\u524a\u308a\u3067\u967d\u6c17\u306a\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u65b9\u306e\u30d1\u30ef\u30d5\u30eb\u3055\u306b\u306f\u3001\u3044\u3064\u3082\u9a5a\u304b\u3055\u308c\u3066\u3070\u304b\u308a\u3067\u3059\u3002<\/p>\n

\u4eca\u9031\u306f\u3001\u524d\u56de\u306e\u30d6\u30ed\u30b0\u306b\u5f15\u304d\u7d9a\u304d\u65e5\u6bd4\u79df\u7a0e\u6761\u7d04\u306b\u3064\u3044\u3066\u304a\u8a71\u3092\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n

\u65e5\u6bd4\u79df\u7a0e\u6761\u7d04\u304c\u95a2\u4fc2\u3059\u308b\u5834\u9762\u3067\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u6cd5\u4eba\u304b\u3089\u65e5\u672c\u306e\u6cd5\u4eba\u3078\u306e\u5229\u5b50\u3084\u914d\u5f53\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u7b49\u306e\u652f\u6255\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u79df\u7a0e\u6761\u7d04\u9069\u7528\u524d\u5f8c\u306e\u6e90\u6cc9\u7a0e\u306e\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \u8ab2\u7a0e\u6240\u5f97<\/strong><\/p>\n<\/td>\n	\n \u57fa\u672c\u7a0e\u7387<\/strong> <\/strong><\/p>\n<\/td>\n	\n \u65e5\u6bd4\u79df\u7a0e\u6761\u7d04<\/strong><\/p>\n<\/td>\n	\n \u65e5\u6bd4\u79df\u7a0e\u6761\u7d04\u306e<\/strong> <\/strong> \u6839\u62e0\u6761\u6587<\/strong><\/p>\n<\/td>\n<\/tr>\n
\n Business Profit \u4e8b\u696d\u306e\u5229\u5f97<\/p>\n<\/td>\n	\n 30%<\/p>\n<\/td>\n	\n 0%\uff08\u65e5\u672c\u3067\u8ab2\u7a0e\uff09<\/p>\n<\/td>\n	\n 7\u6761<\/p>\n<\/td>\n<\/tr>\n
\n Profit from Shipping and Air Transport \u8239\u8236\u53c8\u306f\u822a\u7a7a\u6a5f\u306e\u56fd\u969b\u904b\u8f38\u306b\u3088\u3063\u3066\u53d6\u5f97\u3059\u308b\u5229\u5f97<\/p>\n<\/td>\n	\n 2.5% on gross billings<\/p>\n<\/td>\n	\n 1.5%<\/p>\n<\/td>\n	\n 8\u6761<\/p>\n<\/td>\n<\/tr>\n
\n Dividend Income \u914d\u5f53<\/p>\n<\/td>\n	\n 30%<\/p>\n<\/td>\n	\n 10% \uff08or 15%\uff09 \u203b1<\/p>\n<\/td>\n	\n 10\u6761<\/p>\n<\/td>\n<\/tr>\n
\n Interest Income  \u5229\u5b50<\/p>\n<\/td>\n	\n 20%<\/p>\n<\/td>\n	\n 10%<\/p>\n<\/td>\n	\n 11\u6761<\/p>\n<\/td>\n<\/tr>\n
\n Royalty Income \u4f7f\u7528\u6599<\/p>\n<\/td>\n	\n 30%<\/p>\n<\/td>\n	\n 10% \uff08or 15%\uff09 \u203b2<\/p>\n<\/td>\n	\n 12\u6761<\/p>\n<\/td>\n<\/tr>\n
\n Gains from  sale of shares of stock not traded on the exchange \u682a\u5f0f\u8b72\u6e21\u76ca<\/p>\n<\/td>\n	\n 5-10%<\/p>\n<\/td>\n	\n 0%\uff08\u65e5\u672c\u3067\u8ab2\u7a0e\uff09<\/p>\n<\/td>\n	\n 13\u6761<\/p>\n<\/td>\n<\/tr>\n
\n Income from Services \u81ea\u7531\u8077\u696d\u305d\u306e\u4ed6\u306e\u72ec\u7acb\u306e\u6027\u683c\u306e\u6d3b\u52d5\u306b\u3064\u3044\u3066\u53d6\u5f97\u3059\u308b\u6240\u5f97<\/p>\n<\/td>\n	\n 30%<\/p>\n<\/td>\n	\n 0%\uff08\u65e5\u672c\u3067\u8ab2\u7a0e\uff09 \u203b3<\/p>\n<\/td>\n	\n 14\u6761<\/p>\n<\/td>\n<\/tr>\n
\n Other Income Earnings \u305d\u306e\u4ed6\u306e\u6240\u5f97<\/p>\n<\/td>\n	\n 30%<\/p>\n<\/td>\n	\n 0%\uff08\u65e5\u672c\u3067\u8ab2\u7a0e\uff09<\/p>\n<\/td>\n	\n 22\u6761<\/p>\n<\/td>\n<\/tr>\n
\n Remittance from branch office to parent company \u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u652f\u5e97\u304b\u3089\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u3078\u306e\u5229\u76ca\u9001\u91d1<\/p>\n<\/td>\n	\n 15\uff05<\/p>\n<\/td>\n	\n 10\uff05<\/p>\n<\/td>\n	\n 10\u6761<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n  <\/p>\n \u203b1\uff1a\u914d\u5f53\u306e\u53d7\u76ca\u8005\u304c\u3001\u5f53\u8a72\u914d\u5f53\u306e\u652f\u6255\u306e\u65e5\u306b\u5148\u7acb\u30646\u7b87\u6708\u306e\u671f\u9593\u3092\u901a\u3058\u3001\u5f53\u8a72\u914d\u5f53\u3092\u652f\u6255\u3046\u6cd5\u4eba\u306e\u8b70\u6c7a\u6a29\u306e\u3042\u308b\u682a\u5f0f\u53c8\u306f\u767a\u884c\u6e08\u682a\u5f0f\u306e\u5c11\u306a\u304f\u3068\u308210\uff05\u3092\u76f4\u63a5\u306b\u6240\u6709\u3059\u308b\u6cd5\u4eba\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u914d\u5f53\u306e\u984d\u306e10\uff05\u3002\u305d\u306e\u4ed6\u306e\u3059\u3079\u3066\u306e\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u914d\u5f53\u306e\u984d\u306e15\uff05\u3002\uff08\u65e5\u6bd4\u79df\u7a0e\u6761\u7d0410\u67612\u9805a.b.\uff09<\/p>\n \u203b2\uff1a\u4f7f\u7528\u6599\u304c\u3001\u6620\u753b\u30d5\u30a3\u30eb\u30e0\u306e\u4f7f\u7528\u53c8\u306f\u4f7f\u7528\u306e\u6a29\u5229\u53ca\u3073\u30e9\u30b8\u30aa\u653e\u9001\u7528\u53c8\u306f\u30c6\u30ec\u30d3\u30b8\u30e7\u30f3\u653e\u9001\u7528\u306e\u30d5\u30a3\u30eb\u30e0\u53c8\u306f\u30c6\u30fc\u30d7\u306e\u4f7f\u7528\u53c8\u306f\u4f7f\u7528\u306e\u6a29\u5229\u306b\u5bfe\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u4f7f\u7528\u6599\u306e\u984d\u306e15\uff05\u3002\u305d\u306e\u4ed6\u306e\u3059\u3079\u3066\u306e\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u4f7f\u7528\u6599\u306e\u984d\u306e10\uff05\u3002\uff08\u540c\u6761\u7d0412\u67612\u9805a.b.\uff09<\/p>\n \u203b3\uff1a\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u304c\u3001\u81ea\u5df1\u306e\u6d3b\u52d5\u3092\u884c\u3046\u305f\u3081\u901a\u5e38\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u56fa\u5b9a\u7684\u65bd\u8a2d\u3092\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u5185\u306b\u6709\u305b\u305a\u3001\u304b\u3064\u3001\u305d\u306e\u8005\u304c\u5f53\u8a72\u5e74\u3092\u901a\u3058\u5408\u8a08120\u65e5\u3092\u8d85\u3048\u308b\u671f\u9593\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u5185\u306b\u6ede\u5728\u3057\u306a\u3044\u5834\u5408\u306b\u9650\u308b\u3002\uff08\u540c\u6761\u7d0414\u67611\u9805\uff09<\/p>\n  <\/p>\n \u305d\u306e\u4ed6\u3001\u65e5\u6bd4\u79df\u7a0e\u6761\u7d04\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306f\u4ee5\u4e0bURL\u3092\u3054\u53c2\u7167\u4e0b\u3055\u3044\u3002 \u53c2\u7167URL\uff1a\u65e5\u6bd4\u79df\u7a0e\u6761\u7d04\u539f\u6587\uff08\u65b0\u65e7\u6bd4\u8f03\uff09\uff1a http:\/\/www.mofa.go.jp\/mofaj\/gaiko\/treaty\/pdfs\/treaty166_8sa.pdf<\/a><\/p>\n \u306a\u304a\u3001\u6e90\u6cc9\u7a0e\u306e\u57fa\u672c\u7a0e\u7387\u306b\u95a2\u3059\u308b\u6839\u62e0\u6761\u6587\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002 \u53c2\u7167URL\uff1aNTRC\uff08\u56fd\u7acb\u79df\u7a0e\u7814\u7a76\u6240\uff09PDF\u30d5\u30a1\u30a4\u30eb42\u30da\u30fc\u30b8 http:\/\/www.ntrc.gov.ph\/files\/Chapter-I-Income-Taxes.pdf\u3000<\/a><\/p>\n \u53c2\u7167URL\uff1aREVENUE REGULATIONS NO. 15-2013\u3000SECTION 4. INCOME TAX. 4.1 hftp:\/\/ftp.bir.gov.ph\/webadmin1\/pdf\/75519RR%2015-2013.pdf<\/a><\/p>\n \u6765\u9031\u306e\u30d6\u30ed\u30b0\u3067\u306f\u3001\u79df\u7a0e\u6761\u7d04\u9069\u7528\u7533\u8acb\uff08TTRA\uff1aTax Treaty Relief Application\uff09\u306b\u3064\u3044\u3066\u304a\u8a71\u3092\u3055\u305b\u3066\u9802\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n \u672c\u5e74\u3082\u3001\u4f55\u5352\u5b9c\u3057\u304f\u304a\u9858\u3044\u7533\u3057\u4e0a\u3052\u307e\u3059\u3002<\/p>\n \u4ee5\u4e0a <\/span><\/p>\n <\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u65b0\u5e74\u660e\u3051\u307e\u3057\u3066\u304a\u3081\u3067\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u7530\u8fba\u3067\u3059\u3002 \u5927\u6666\u65e5\u306e\u591c\u304b\u3089\u30ab\u30a6\u30f3\u30c8\u30c0\u30a6\u30f3\u306b\u304b\u3051\u3066\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u753a\u306e\u81f3\u308b\u6240\u304b\u3089\u6253\u3061\u4e0a\u304c\u308b\u82b1\u706b\u306b\u306f\u60aa\u970a\u3092\u8ffd\u3044\u6255\u3063\u3066\u5e78\u904b\u3092\u547c\u3073\u8fbc\u3080\u3068\u3044\u3046\u601d\u3044\u304c\u8fbc\u3081\u3089\u308c\u3066\u3044\u305f\u3068\u3001\u4eca\u5e74\u521d\u3081\u3066\u77e5 […]","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-c9","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/753"}],"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=753"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/753\/revisions"}],"predecessor-version":[{"id":2217,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/753\/revisions\/2217"}],"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=753"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=753"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=753"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}