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{"id":847,"date":"2016-04-04T14:39:05","date_gmt":"2016-04-04T14:39:05","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/philippines_blog\/%e9%9d%9e%e8%aa%b2%e7%a8%8e%e6%89%8b%e5%bd%93%ef%bc%88non-taxable-allowance%e3%80%81de-minimis-benefits%ef%bc%89%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6-2\/"},"modified":"2021-09-20T15:47:36","modified_gmt":"2021-09-20T15:47:36","slug":"non-taxable-allowance%e3%80%81de-minimis-benefits","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/non-taxable-allowance%e3%80%81de-minimis-benefits\/","title":{"rendered":"\u975e\u8ab2\u7a0e\u624b\u5f53\uff08Non Taxable Allowance\u3001De Minimis Benefits\uff09\u306b\u3064\u3044\u3066"},"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>\u4eca\u9031\u306e\u30d6\u30ed\u30b0\u306f\u975e\u8ab2\u7a0e\u624b\u5f53\u306b\u3064\u3044\u3066\u66f8\u304b\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n<p>Q\u3000\u5f93\u696d\u54e1\u306e\u63a1\u7528\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u975e\u8ab2\u7a0e\u306e\u624b\u5f53\u3092\u6559\u3048\u3066\u4e0b\u3055\u3044\u3002<\/p>\n<p>&rarr;\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"214\">\n<p><strong>DE MINIMIS BENEFITS<\/strong><strong><\/strong><\/p>\n<p><strong>\u975e\u8ab2\u7a0e\u624b\u5f53\u306e\u9805\u76ee<\/strong><strong><\/strong><\/p>\n<\/td>\n<td valign=\"top\" width=\"107\">\n<p><strong>MONTHLY<\/strong><\/p>\n<p><strong>\u6708\u984d\u4e0a\u9650<\/strong><strong><\/strong><\/p>\n<\/td>\n<td valign=\"top\" width=\"111\">\n<p><strong>YEARLY<\/strong><\/p>\n<p><strong>\u5e74\u984d\u4e0a\u9650<\/strong><strong><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"214\">\n<p align=\"left\">a)&nbsp;&nbsp;&nbsp;&nbsp; Rice subsidy<\/p>\n<p align=\"left\">\u7c73\u624b\u5f53<\/p>\n<\/td>\n<td valign=\"bottom\" width=\"107\">\n<p align=\"right\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1,500.00<\/p>\n<\/td>\n<td valign=\"bottom\" width=\"111\">\n<p align=\"right\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 18,000.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"214\">\n<p align=\"left\">b)&nbsp;&nbsp;&nbsp;&nbsp; Uniform and clothing allowance<\/p>\n<p align=\"left\">\u30e6\u30cb\u30d5\u30a9\u30fc\u30e0\u3001\u670d\u624b\u5f53<\/p>\n<\/td>\n<td valign=\"bottom\" width=\"107\">\n<p align=\"right\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 416.66<\/p>\n<\/td>\n<td valign=\"bottom\" width=\"111\">\n<p align=\"right\">5,000.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"214\">\n<p align=\"left\">c)&nbsp;&nbsp;&nbsp;&nbsp; Laundry allowance<\/p>\n<p align=\"left\">\u30e9\u30f3\u30c9\u30ea\u30fc\u624b\u5f53<\/p>\n<\/td>\n<td valign=\"bottom\" width=\"107\">\n<p align=\"right\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 300.00<\/p>\n<\/td>\n<td valign=\"bottom\" width=\"111\">\n<p align=\"right\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3,600.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"214\">\n<p align=\"left\">d)&nbsp;&nbsp;&nbsp; Christmas gifts<\/p>\n<p align=\"left\">\u30af\u30ea\u30b9\u30de\u30b9\u30ae\u30d5\u30c8\u624b\u5f53<\/p>\n<\/td>\n<td valign=\"bottom\" width=\"107\">\n<p align=\"right\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 416.66<\/p>\n<\/td>\n<td valign=\"bottom\" width=\"111\">\n<p align=\"right\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 5,000.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"214\">\n<p><strong>Total<\/strong><strong>\uff08<\/strong><strong>PHP<\/strong><strong>\uff09<\/strong><strong><\/strong><\/p>\n<\/td>\n<td valign=\"bottom\" width=\"107\">\n<p align=\"right\"><strong>2,633.33<\/strong><strong><\/strong><\/p>\n<\/td>\n<td valign=\"bottom\" width=\"111\">\n<p align=\"right\"><strong>31,600<\/strong><strong><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>\u3010\u305d\u306e\u4ed6\u3011<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"214\">\n<p align=\"left\">e)&nbsp;&nbsp;&nbsp;&nbsp; Medical cash allowance<\/p>\n<p align=\"left\">\u533b\u7642\u73fe\u91d1\u624b\u5f53<\/p>\n<p align=\"left\"><strong>\uff08\u5b50\u4f9b\u304c\u3044\u308b\u65b9\u306e\u307f\uff09<\/strong><\/p>\n<\/td>\n<td valign=\"bottom\" width=\"107\">\n<p align=\"right\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 125.00<\/p>\n<\/td>\n<td valign=\"bottom\" width=\"111\">\n<p align=\"right\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1,500.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"214\">\n<p align=\"left\">f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Actual yearly medical assistance<\/p>\n<p align=\"left\">\u5b9f\u969b\u306e\u5e74\u6b21\u533b\u7642\u88dc\u52a9<\/p>\n<p align=\"left\"><strong>\uff08<\/strong><strong>Official Receipt<\/strong><strong>\u304c\u5fc5\u8981\uff09<\/strong><\/p>\n<\/td>\n<td valign=\"bottom\" width=\"107\">\n<p align=\"right\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 833.33<\/p>\n<\/td>\n<td valign=\"bottom\" width=\"111\">\n<p align=\"right\">10,000.00<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u72ec\u8eab\u306e\u65b9\u3067\u3042\u308c\u3070\u975e\u8ab2\u7a0e\u624b\u5f53\u306e\u6708\u984d\u4e0a\u9650\u306f2,633.33HP\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u4ed6\u306b\u8d85\u904e\u52e4\u52d9\u6642\u306b\u304a\u3051\u308b\u98df\u4e8b\u624b\u5f53\u3066\u304c\u305d\u306e\u5730\u65b9\u306e\u6700\u4f4e\u8cc3\u91d1\u306e25\uff05\u307e\u3067\u975e\u8ab2\u7a0e\u306e\u624b\u5f53\u3068\u3057\u3066\u652f\u7d66\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u5e74\u959310\u65e5\u3092\u8d85\u3048\u306a\u3044\u5e74\u6b21\u6709\u7d66\u4f11\u6687\u306e\u8cb7\u3044\u4e0a\u3052\u3082\u3001\u975e\u8ab2\u7a0e\u306e\u624b\u5f53\u3068\u3057\u3066\u652f\u7d66\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u6839\u62e0\u6761\u6587\u306fRevenue Regulation No.8-2012\u3001\u53ca\u3073Revenue Regulation No.5-2011\u3067\u3059\u3002<\/p>\n<p>\u4eca\u9031\u3082\u3001\u3069\u3046\u305e\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"http:\/\/www.kuno-cpa.co.jp\/form\/\"><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/user_image\/25\/3e\/f87806814f508ad6c53afb0652df2969.jpg\" alt=\"\" border=\"0\" data-recalc-dims=\"1\" \/><\/a><span style=\"font-size: 14px;\">&nbsp;<\/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\u306e\u30d6\u30ed\u30b0\u306f\u975e\u8ab2\u7a0e\u624b\u5f53\u306b\u3064\u3044\u3066\u66f8\u304b\u305b\u3066\u9802\u304d\u307e\u3059\u3002 Q\u3000\u5f93\u696d\u54e1\u306e\u63a1\u7528\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u975e\u8ab2\u7a0e\u306e\u624b\u5f53\u3092\u6559\u3048\u3066\u4e0b\u3055\u3044\u3002 &rarr;\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002 DE  [&hellip;]","protected":false},"author":1,"featured_media":2790,"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":[17,23],"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\/\u52b4\u52d9.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycBk-dF","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/847"}],"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=847"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/847\/revisions"}],"predecessor-version":[{"id":2123,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/847\/revisions\/2123"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media\/2790"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media?parent=847"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=847"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}