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\u3053\u3093\u306b\u3061\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u7530\u8fba\u3067\u3059\u3002<\/p>\n
\u30d5\u30a3\u30ea\u30d4\u30f3\u521d\u7d1a\u8005\u5411\u3051\u30d6\u30ed\u30b0\u3001\u7b2c4\u56de\u306fFringe Benefit Tax(\u4ed8\u52a0\u7d66\u4ed8\u7a0e\uff09\u306b\u3064\u3044\u3066\u66f8\u304b\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n
<\/p>\n
Q.\u3000 Fringe Benefit Tax(\u4ed8\u52a0\u7d66\u4ed8\u7a0e\uff09\u3068\u306f\u306a\u3093\u3067\u3059\u304b\uff1f<\/p>\n
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→\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\u4f4f\u5c45\u3067\u3042\u308b\u30b3\u30f3\u30c9\u30df\u30cb\u30a2\u30e0\u306e\u8cc3\u6599\u3084\u79c1\u7684\u5229\u7528\u306e\u30ec\u30f3\u30bf\u30ab\u30fc\u3084\u30c9\u30e9\u30a4\u30d0\u30fc\u3001\u30e1\u30a4\u30c9\u3055\u3093\u306e\u7d66\u6599\u306a\u3069\u306e\u7269\u54c1\u3084\u5f79\u52d9\u3092\u63d0\u4f9b\u3057\u305f\u5834\u5408\u306b\u3001\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n
<\/p>\n
\u7ba1\u7406\u7684\u306a\u7acb\u5834\u306b\u3042\u308b\u8005\u3068\u306f\u3001\u7d4c\u55b6\u65b9\u91dd\u306e\u7b56\u5b9a\u306b\u304b\u304b\u308f\u308b\u8005\u3001\u5f93\u696d\u54e1\u306e\u63a1\u7528\u3001\u89e3\u96c7\u306e\u6a29\u9650\u3092\u6709\u3059\u308b\u8005\u3001\u4e8b\u696d\u6d3b\u52d5\u306b\u5bfe\u3057\u3066\u7d4c\u55b6\u8005\u306b\u52a9\u8a00\u3059\u308b\u7acb\u5834\u306b\u3042\u308b\u8005\u3068\u5b9a\u7fa9\u3092\u3055\u308c\u3066\u3044\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\u7a0e\u91d1\u306e\u5bfe\u8c61\u5916\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u3053\u3053\u304b\u3089\u5148\u306f\u82e5\u5e72\u8fbc\u307f\u5165\u3063\u305f\u8a71\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u4ed8\u52a0\u7d66\u4ed8\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092\u6c7a\u3081\u308b\u306b\u306f\u3001\u307e\u305a\u8a55\u4fa1\u984d\u3092\u7b97\u5b9a\u3057\u307e\u3059\u3002\u6b21\u306b\u8a55\u4fa1\u984d\u3092\u4e00\u5b9a\u306e\u5272\u5408\u3067\u9664\u3057\u3001\u8ab2\u7a0e\u6a19\u6e96\u3092\u6c42\u3081\u307e\u3059\u3002\u305d\u3057\u3066\u8ab2\u7a0e\u6a19\u6e96\u306b\u7a0e\u7387\u3092\u304b\u3051\u305f\u3082\u306e\u304c\u4ed8\u52a0\u7d66\u4ed8\u7a0e\u306e\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u305f\u3068\u3048\u3070\u3001\u7ba1\u7406\u7684\u306a\u7acb\u5834\u306b\u3042\u308b\u5f93\u696d\u54e1\u306e\u30b3\u30f3\u30c9\u30df\u30cb\u30a2\u30e0\u306e\u5bb6\u8cc3\u670868,000PHP\u3092\u4f1a\u793e\u304c\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408\u3001<\/p>\n
68,000PHP<\/strong>×50<\/strong>\uff05\uff08\u2460\uff09×3<\/strong>\u304b\u6708\uff08\u2461\uff09÷68<\/strong>\uff05\uff08\u2462\uff09×32<\/strong>\uff05\uff08\u2463\uff09\uff1d48,000PHP<\/strong><\/p>\n\u304c\u56db\u534a\u671f\u3054\u3068\u306eFringe Benefit Tax\u306e\u7533\u544a\u7d0d\u4ed8\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u2460 \u8cc3\u8cb8\u3057\u3066\u3044\u308b\u30b3\u30f3\u30c9\u30df\u30cb\u30a2\u30e0\u306e\u5834\u5408\u3001Fringe Benefit Tax\u306e\u7a0e\u52d9\u4e0a\u306e\u8a55\u4fa1\u984d\u304c\u8cc3\u6599\u306e50\uff05\u3067\u3042\u308b\u305f\u3081\u3002<\/p>\n
\u2461 Fringe Benefit Tax\u306e\u7533\u544a\u7d0d\u4ed8\u304c\u56db\u534a\u671f\u3054\u3068\u3067\u3042\u308b\u305f\u3081\u3002<\/p>\n
\u2462 \u539f\u5247\u3068\u3057\u3066\u3001\u8a55\u4fa1\u984d\u30926 8%\u3067\u9664\u3057\u305f\u984d\u304cFringe Benefit Tax\u306e\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b\u305f\u3081\u3002<\/p>\n
\u2463 \u539f\u5247\u3068\u3057\u306632\uff05\u304cFringe Benefit Tax\u306e\u7a0e\u7387\u3067\u3042\u308b\u305f\u3081\u3002<\/p>\n
<\/p>\n
Fringe Benefit Tax\u306e\u7533\u544a\u7d0d\u4ed8\u306fBIR form 1603\u306e\u7528\u7d19\u3067\u884c\u3044\u3001\u305d\u306e\u7533\u544a\u7d0d\u4ed8\u306e\u671f\u9650\u306f\u56db\u534a\u671f\u672b\u304b\u308910\u65e5\u4ee5\u5185\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
\u4ee5\u4e0a<\/p>\n
![\"\"](\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/user_image\/25\/3e\/f87806814f508ad6c53afb0652df2969.jpg\")
<\/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 \u30d5\u30a3\u30ea\u30d4\u30f3\u521d\u7d1a\u8005\u5411\u3051\u30d6\u30ed\u30b0\u3001\u7b2c4\u56de\u306fFringe Benefit Tax(\u4ed8\u52a0\u7d66\u4ed8\u7a0e\uff09\u306b\u3064\u3044\u3066\u66f8\u304b\u305b\u3066\u9802\u304d\u307e\u3059\u3002 Q.\u3000 Fringe Benefit […]","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-cK","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/790"}],"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=790"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/790\/revisions"}],"predecessor-version":[{"id":2180,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/790\/revisions\/2180"}],"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=790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}