<\/p>\n

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

\u4eca\u9031\u304b\u3089\u8907\u6570\u9031\u306b\u308f\u305f\u3063\u3066\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u521d\u7d1a\u8005\u5411\u3051\u306e\u4f1a\u8a08\u7a0e\u52d9\u30fb\u6cd5\u52d9\u30fb\u4eba\u4e8b\u52b4\u52d9\u306b\u95a2\u3059\u308b\u30c8\u30d4\u30c3\u30af\u3092\u53d6\u308a\u4e0a\u3052\u3066\u30d6\u30ed\u30b0\u3092\u7db4\u3089\u305b\u3066\u9802\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002\u5185\u5bb9\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u9032\u51fa\u3057\u305f\u3066\u3084\u9032\u51fa\u691c\u8a0e\u4e2d\u306e\u65b9\u3005\u304b\u3089\u3088\u304f\u9802\u304f\u3054\u8cea\u554f\u3092\u4e88\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u6975\u529b\u8907\u96d1\u306a\u90e8\u5206\u306b\u306f\u8e0f\u307f\u8fbc\u307e\u305a\u7c21\u6f54\u306a\u5185\u5bb9\u3092\u5fc3\u304c\u3051\u3066\u3044\u304f\u3064\u3082\u308a\u3067\u3059\u306e\u3067\u3001\u521d\u7d1a\u8005\u306e\u65b9\u3067\u3082\u304a\u6642\u9593\u306e\u3042\u308b\u6642\u306b\u3054\u4e00\u8aad\u9802\u3051\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n

 <\/p>\n

Q.\u3000\u6e90\u6cc9\u7a0e\uff08Withholding Tax\uff09\u3068\u306f\u306a\u3093\u3067\u3059\u304b\uff1f<\/p>\n

 <\/p>\n

→\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u7565\u79f0\u3067\u3001\u30b5\u30fc\u30d3\u30b9\u7b49\u306e\u8cb7\u4e3b\u304c\u58f2\u4e3b\u306b\u5bfe\u3057\u3066\u652f\u6255\u3046\u5bfe\u4fa1\u304b\u3089\u3001\u3042\u3089\u304b\u3058\u3081\u7a0e\u52d9\u7f72\u306b\u7d0d\u4ed8\u3059\u308b\u91d1\u984d\u3092\u5dee\u5f15\u3044\u3066\uff08\u6e90\u6cc9\u3057\u3066\uff09\u7d0d\u3081\u308b\u7a0e\u91d1\u306e\u3053\u3068\u3067\u3059\u3002\u6e90\u6cc9\u7a0e\u306e\u5fb4\u53ce\u7fa9\u52d9\u306f\u30b5\u30fc\u30d3\u30b9\u7b49\u306e\u8cb7\u4e3b\u5074\u306b\u3042\u308a\u3001\u7533\u544a\u7d0d\u4ed8\u304c\u6f0f\u308c\u308b\u3068\u7f70\u91d1\u306e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u6e90\u6cc9\u7a0e\u306b\u306f\u62e1\u5927\u6e90\u6cc9\u7a0e\uff08Expanded Withholding Tax\uff09\u3068\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u6e90\u6cc9\u7a0e\uff08Withholding Tax on Compensation\uff09\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u3053\u3067\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u5c45\u4f4f\u6cd5\u4eba\u306b\u95a2\u3059\u308b\u62e1\u5927\u6e90\u6cc9\u7a0e\u306b\u3064\u3044\u3066\u4f8b\u3092\u6319\u3052\u3066\u8aac\u660e\u3092\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\uff08\u4f8b\uff09\u30b3\u30f3\u30b5\u30eb\u4f1a\u793e\u3067\u3042\u308b\u5f0a\u793e\u304c\u9867\u5ba2\u3067\u3042\u308bA\u793e\uff08\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u5c45\u4f4f\u6cd5\u4eba\uff09\u306b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\uff081,000PHP\uff09\u3092\u63d0\u4f9b\u3057\u305f\u5834\u5408\u3002<\/p>\n

 <\/p>\n

\n
1. \u5f0a\u793e\u304b\u3089A\u793e\u306b\u5bfe\u3057\u3066\u30011,000PHP\u8acb\u6c42\uff08\u203b\u8aac\u660e\u306e\u4fbf\u5b9c\u4e0a\u3001\u3053\u3053\u3067\u306f\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306f\u7701\u7565\u3055\u305b\u3066\u9802\u304d\u307e\u3059\uff09\u3002<\/li>\n
2. A\u793e\u304b\u3089\u30b3\u30f3\u30b5\u30eb\u6599\uff08\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u30d5\u30a3\u30fc\uff09\u306b\u304b\u304b\u308b\u6e90\u6cc9\u7a0e15\uff05\u3092\u63a7\u9664\u3057\u305f850PHP\u306e\u652f\u6255\u3002\u53ca\u3073\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f150PHP\u306b\u95a2\u3059\u308bBIR form 2307\u306e\u767a\u884c\u3002<\/li>\n<\/ol>\n

    <\/p>\n

   \u203bBIR form 2307\u306f\u6e90\u6cc9\u5fb4\u53ce\u7968\u3067\u3001\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u91d1\u984d\u306b\u3064\u3044\u3066\u8cb7\u4e3b\u304b\u3089\u58f2\u4e3b\u306b\u767a\u884c\u3059\u308b\u8a3c\u66f8\u3067\u3059\u3002\u58f2\u4e3b\u306f\u3053\u306e\u8a3c\u66f8\u3092\u3082\u3089\u3046\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f150PHP\u3092\u5c06\u6765\u306e\u6cd5\u4eba\u7a0e\u304b\u3089\u63a7\u9664\u3059\u308b\u6a29\u5229\u3092\u5f97\u307e\u3059\u3002<\/p>\n

    <\/p>\n

   \u89aa\u5207\u306a\u4f1a\u793e\u3067\u3042\u308c\u3070\u30011\u306e\u8acb\u6c42\u6642\u306b\u9069\u5207\u306a\u6599\u7387\u306e\u6e90\u6cc9\u7a0e\u984d\u3092\u63a7\u9664\u3057\u305f\u984d\u3092\u9867\u5ba2\u306b\u8acb\u6c42\u3059\u308b\u306e\u3067\u3059\u304c\u3001\u4e00\u90e8\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u30ed\u30fc\u30ab\u30eb\u4f01\u696d\u306f\u6e90\u6cc9\u7a0e\u3092\u63a7\u9664\u3055\u308c\u308b\u306e\u3092\u5acc\u3046\u3053\u3068\u304c\u3042\u308a\u3001\u4e0d\u89aa\u5207\u306b\u6e90\u6cc9\u7a0e\u306e\u6599\u7387\u3084\u91d1\u984d\u3092\u8a18\u8f09\u3057\u306a\u3044\u3067\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306b\u3082\u3001\u6e90\u6cc9\u7a0e\u306e\u5fb4\u53ce\u7fa9\u52d9\u306f\u8cb7\u4e3b\u306b\u3042\u308b\u306e\u3067\u3001\u6e90\u6cc9\u6f0f\u308c\u306f\u8cb7\u4e3b\u306e\u30ea\u30b9\u30af\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

   \uff08\u203b\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u5c45\u4f4f\u3057\u3066\u3044\u306a\u3044\u5916\u56fd\u6cd5\u4eba\u304c\u30b5\u30fc\u30d3\u30b9\u7b49\u306e\u8cb7\u4e3b\u306e\u5834\u5408\u306b\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u3002\uff09<\/p>\n

    <\/p>\n

   \u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3044\u3066\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u306f\u5e45\u5e83\u304f\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u8a73\u7d30\u306f\u5c02\u9580\u5bb6\u306b\u3054\u78ba\u8a8d\u4e0b\u3055\u3044\u3002\u4e3b\u8981\u306a\u3068\u3053\u308d\u3067\u3059\u3068\u3001\u2460\u30aa\u30d5\u30a3\u30b9\u3084\u30b3\u30f3\u30c9\u30df\u30cb\u30a2\u30e0\u3001\u793e\u7528\u8eca\u7b49\u306e\u8cc3\u8cb8\u5951\u7d04\u306b\u304b\u304b\u308b\u6e90\u6cc9\u7a0e\uff085\uff05\uff09\u3001\u2461\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u7b49\u306e\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u30b5\u30fc\u30d3\u30b9\u306b\u304b\u304b\u308b\u6e90\u6cc9\u7a0e\uff0815\uff05\u3002\u203b\u305f\u3060\u3057\u3001\u5e74\u9593\u306e\u6240\u5f97\u304c72\u4e07PHP\u3092\u8d85\u3048\u306a\u3044\u5834\u5408\u306b\u306f10\uff05\uff09\u3001\u2462\u4e0b\u8acb\u3051\u30b5\u30fc\u30d3\u30b9\u306b\u304b\u304b\u308b\u6e90\u6cc9\u7a0e\uff082\uff05\uff09\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n

    <\/p>\n

   \u65e5\u672c\u3067\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u304c\u3053\u306e\u3088\u3046\u306a\u6e90\u6cc9\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u901a\u5e38\u306e\u6cd5\u4eba\u3067\u306f\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u305f\u3081\u3001\u306a\u3058\u307f\u306e\u8584\u3044\u5236\u5ea6\u306b\u306a\u3063\u3066\u3044\u308b\u3088\u3046\u3067\u3059\u3002<\/p>\n

    <\/p>\n

   \u3061\u306a\u307f\u306b\u3001\u62e1\u5927\u6e90\u6cc9\u7a0e\u306e\u7533\u544a\u306f\u7fcc\u670810\u65e5\u304c\u7de0\u3081\u5207\u308a\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u7533\u544a\u30d5\u30a9\u30fc\u30e0\u306fBIR form 1601E\uff08\u901a\u79f01601E\uff09\u3068\u3044\u3046\u3082\u306e\u306b\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u5f93\u696d\u54e1\u306e\u65b9\u306e\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u6e90\u6cc9\u7a0e\u306e\u7533\u544a\u30d5\u30a9\u30fc\u30e0\u306fBIR form 1601C\uff08\u901a\u79f01601C\uff09\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u7533\u544a\u671f\u9650\u306f\u540c\u3058\u304f\u7fcc\u670810\u65e5\u306b\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

    <\/p>\n

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

   <\/a> <\/span><\/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\u304b\u3089\u8907\u6570\u9031\u306b\u308f\u305f\u3063\u3066\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u521d\u7d1a\u8005\u5411\u3051\u306e\u4f1a\u8a08\u7a0e\u52d9\u30fb\u6cd5\u52d9\u30fb\u4eba\u4e8b\u52b4\u52d9\u306b\u95a2\u3059\u308b\u30c8\u30d4\u30c3\u30af\u3092\u53d6\u308a\u4e0a\u3052\u3066\u30d6\u30ed\u30b0\u3092\u7db4\u3089\u305b\u3066\u9802\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002\u5185\u5bb9\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u9032\u51fa\u3057\u305f\u3066\u3084 […]","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-cG","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/786"}],"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=786"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/786\/revisions"}],"predecessor-version":[{"id":2184,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/786\/revisions\/2184"}],"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=786"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=786"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=786"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}