\u5408\u7406\u7684\u3067\u30b7\u30f3\u30d7\u30eb\u306a\u7a0e\u5236\u3068\u624b\u539a\u3044\u653f\u5e9c\u306e\u30b5\u30dd\u30fc\u30c8\u4f53\u5236\u304c\u7d0d\u7a0e\u3092\u652f\u3048\u308b\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3001\u99d0\u5728\u54e1\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u8a08\u7b97\u3082\u96e3\u3057\u3044\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u3057\u304b\u3057\u3001\u4fdd\u967a\u3001\u5e74\u91d1\u3001\u5404\u7a2e\u624b\u5f53\u306a\u3069\u3001\u65e5\u672c\u3068\u306f\u7570\u306a\u308b\u5236\u5ea6\u3067\u904b\u7528\u3055\u308c\u308b\u90e8\u5206\u304c\u591a\u3044\u306e\u3082\u4e8b\u5b9f\u3067\u3001\u51fa\u5411\u8005\u3092\u6d3e\u9063\u3059\u308b\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u99d0\u5728\u54e1\u306e\u7d66\u4e0e\u8a2d\u8a08\u306b\u306f\u3001\u65e5\u672c\u306e\u4eba\u4e8b\u518d\u5ea6\u3082\u60a9\u307e\u3055\u308c\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n

\u4eca\u56de\u306f\u3001\u305d\u3093\u306a\u7d66\u4e0e\u8a2d\u8a08\u306e\u4e00\u52a9\u3068\u306a\u308b\u3079\u304f\u3001\u4e00\u822c\u7684\u306a\u65e5\u672c\u4f01\u696d\u304b\u3089\u306e\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u99d0\u5728\u54e1\u3067\u95a2\u308f\u308b\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u6240\u5f97\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/p>\n

\u76ee\u6b21<\/p>

1<\/span> \u307e\u305a\u306f\u7a0e\u5236\u3092\u78ba\u8a8d\uff01<\/a><\/li>
2<\/span> \u4f1a\u793e\u8ca0\u62c5\u3067\u3082\u3044\u3044\u306e\uff1f<\/a><\/li>
3<\/span> \u73fe\u7269\u7d66\u4e0e\u3063\u3066\u4f55\uff1f<\/a><\/li>
4<\/span> \u5224\u65ad\u304c\u96e3\u3057\u3044\u306e\u306f\u3053\u308c\uff01<\/a><\/li>
5<\/span> \u65e5\u672c\u5074\u652f\u7d66\u5206\u306e\u7b97\u5165\u65b9\u6cd5\u306f\uff1f<\/a><\/li>
6<\/span> \u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u3082\u304a\u5fd8\u308c\u306a\u304f\uff01<\/a><\/li><\/ul><\/div>\n
\u307e\u305a\u306f\u7a0e\u5236\u3092\u78ba\u8a8d\uff01<\/u><\/strong><\/span><\/h3>\n
\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u306f\u3001\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u3068\u652f\u5e97\u3092\u9664\u304d\u3001\u539f\u5247\u3068\u3057\u3066\u4e8b\u524d\u7d0d\u4ed8\u3084\u6e90\u6cc9\u63a7\u9664\u306f\u306a\u304f\u3001\uff11\u6708\uff11\u65e5\u304b\u3089\uff11\uff12\u6708\uff13\uff11\u65e5\u307e\u3067\u3092\u6240\u5f97\u8a08\u7b97\u671f\u9593\u3068\u3057\u3001\u7d0d\u7a0e\u8005\u306f\u7fcc\u5e74\uff13\u6708\uff11\u65e5\u304b\u3089\uff14\u6708\uff11\uff15\u65e5\uff08\u96fb\u5b50\u7533\u544a\u3067\u306f\uff11\uff18\u65e5\uff09\u307e\u3067\u306e\u671f\u9593\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n
\u539f\u5247\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u5c31\u696d\u3059\u308b\u3059\u3079\u3066\u306e\u4eba\u304c\u500b\u4eba\u6240\u5f97\u7a0e\u5bfe\u8c61\u8005\u3067\u3059\u304c\u3001\u5e74\u672b\u304e\u308a\u304e\u308a\u306b\u306a\u3063\u3066\u8d74\u4efb\u3057\u305f\u5916\u56fd\u4eba\u99d0\u5728\u54e1\u306a\u3069\u306f\u3001\u7533\u544a\u30fb\u7d0d\u7a0e\u306e\u7fa9\u52d9\u304b\u3089\u514d\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n
\u3053\u3046\u3057\u305f\u3053\u3068\u306f\u3001\u500b\u4eba\u5b9b\u306b\u5f53\u5c40\uff08IRAS\uff09\u304b\u3089\u5c4a\u3051\u3089\u308c\u308b\u66f8\u72b6\u306b\u3088\u3063\u3066\u3001\u7533\u544a\u30fb\u7d0d\u7a0e\u306e\u7fa9\u52d9\u304c\u3042\u308b\u304b\u5426\u304b\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n
\u7533\u544a\u3092\u7d42\u3048\u308b\u3068\uff11\u5e74\u4ee5\u5185\u306b\u7a0e\u984d\u901a\u77e5\uff08NOA\uff09\u304c\u5c4a\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u5f93\u3063\u3066\u9280\u884c\u9001\u91d1\u306a\u3069\u3067\u7a0e\u91d1\u3092\u7d0d\u3081\u308c\u3070\u5b8c\u4e86\u3067\u3059\u3002<\/p>\n
\u4f1a\u793e\u8ca0\u62c5\u3067\u3082\u3044\u3044\u306e\uff1f<\/u><\/strong><\/span><\/h3>\n
\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u99d0\u5728\u54e1\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u3001\u4f1a\u793e\u8ca0\u62c5\u3068\u3059\u308b\u65e5\u672c\u4f01\u696d\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n
\u3053\u3046\u3057\u305f\u5834\u5408\u3001\u4ed6\u56fd\u3067\u3042\u308c\u3070\u4f1a\u793e\u304c\u8ca0\u62c5\u3059\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u984d\u81ea\u4f53\u3082\u500b\u4eba\u306e\u6240\u5f97\u306b\u7b97\u5165\u3059\u3079\u304d\u3060\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u8a08\u7b97\u7b49\u9762\u5012\u306a\u8a08\u7b97\u304c\u5fc5\u8981\u306b\u306a\u308b\u5370\u8c61\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306f\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7533\u544a\u306b\u969b\u3057\u3001\u4f1a\u793e\u8ca0\u62c5\u3067\u3042\u308b\u304b\u3001\u672c\u4eba\u8ca0\u62c5\u3067\u3042\u308b\u304b\u3092\u8a18\u8f09\u3059\u308b\u3060\u3051\u3067\u3001\u5f53\u5c40\u304c\u81ea\u52d5\u7684\u306b\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u8a08\u7b97\u3057\u3066\u304f\u308c\u308b\u5236\u5ea6\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u7d0d\u7a0e\u984d\u8a08\u7b97\u6a5f\u3068\u3057\u3066\u30a8\u30af\u30bb\u30eb\u30b7\u30fc\u30c8\u3082\u516c\u958b\u3055\u308c\u3066\u304a\u308a\u3001\u975e\u5e38\u306b\u30aa\u30fc\u30d7\u30f3\u306a\u7a0e\u5236\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n
\u73fe\u7269\u7d66\u4e0e\u3063\u3066\u4f55\uff1f<\/u><\/strong><\/span><\/h3>\n
\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u6240\u5f97\u8a08\u7b97\u3067\u5c11\u3057\u5384\u4ecb\u306a\u306e\u304c\u3001\u73fe\u91d1\u3068\u3057\u3066\u652f\u7d66\u3055\u308c\u308b\u3067\u306f\u306a\u3044\u4f1a\u793e\u304b\u3089\u306e\u798f\u5229\u306a\u3069\u3001\u73fe\u7269\u7d66\u4e0e\uff08Benefit in Kind\uff09\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n
\u4f8b\u3048\u3070\u3001\u4f4f\u5b85\u624b\u5f53\u306f\u91d1\u984d\u3068\u3057\u3066\u306f\u3063\u304d\u308a\u51fa\u307e\u3059\u304c\u3001\u4f1a\u793e\u304c\u4f4f\u5b85\u8cbb\u7528\u3092\u8ca0\u62c5\u3059\u308b\u5834\u5408\u306f\u5b9f\u969b\u306b\u652f\u6255\u308f\u308c\u305f\u91d1\u984d\u3067\u306f\u306a\u304f\u3001\u99d0\u5728\u54e1\u304c\u5c45\u4f4f\u3059\u308b\u5f53\u8a72\u4f4f\u5c45\u306e\u5b9f\u969b\u7684\u4fa1\u5024\u3001\u5e74\u9593\u4fa1\u683c\uff08Annual Value\uff09\u3068\u3044\u3046\u3082\u306e\u3092\u8abf\u3079\u3066\u7533\u544a\u3059\u308b\u3079\u304d\u3060\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002
\n\uff08\u5e74\u9593\u4fa1\u683c\u306e\u53c2\u7167\u30b5\u30a4\u30c8\uff1a https:\/\/mytax.iras.gov.sg\/ESVWEB\/default.aspx?target=PTEVLListIntro<\/a>\uff09<\/p>\n
\u793e\u7528\u8eca\u3092\u4f1a\u793e\u8ca0\u62c5\u3067\u4f7f\u7528\u3055\u305b\u305f\u308a\u3001\u30c9\u30e9\u30a4\u30d0\u30fc\u4ed8\u304d\u81ea\u52d5\u8eca\u3092\u4f1a\u793e\u3067\u5229\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u99d0\u5728\u54e1\u306e\u500b\u4eba\u4f7f\u7528\u4eab\u53d7\u91d1\u984d\u3068\u3057\u3066\u3001\u30de\u30a4\u30ec\u30fc\u30b8\u5358\u4f4d\u3067\u8a08\u7b97\u3057\u305f\u5229\u76ca\u4eab\u53d7\u91d1\u984d\u306e\uff13\uff0f\uff17\u3092\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u6240\u5f97\u3068\u3059\u308b\u306a\u3069\u3001\u8907\u96d1\u306a\u8a08\u7b97\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u305d\u306e\u4ed6\u3001\u8863\u670d\u3084\u9053\u5177\u3092\u542b\u3081\u3001\u539f\u5247\u3068\u3057\u3066\u4ed5\u4e8b\u4ee5\u5916\u3067\u5229\u7528\u3067\u304d\u308b\u3082\u306e\u3092\u4f1a\u793e\u304c\u4ed8\u4e0e\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u3046\u3061\u500b\u4eba\u4eab\u53d7\u91d1\u984d\u3068\u7b97\u5b9a\u3055\u308c\u308b\u5206\u304c\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u6240\u5f97\u306b\u7b97\u5165\u3055\u308c\u308b\u3068\u7406\u89e3\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n
\u5224\u65ad\u304c\u96e3\u3057\u3044\u306e\u306f\u3053\u308c\uff01<\/u><\/strong><\/span><\/h3>\n
\u7279\u306b\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u99d0\u5728\u54e1\u672c\u4eba\u304c\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u8ca0\u62c5\u3059\u308b\u5834\u5408\u3001\u8ab2\u7a0e\u6240\u5f97\u306b\u306a\u3089\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u4f1a\u793e\u8ca0\u62c5\u3068\u3057\u305f\u65b9\u304c\u500b\u4eba\u306e\u8ca0\u62c5\u304c\u6e1b\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u73fe\u7269\u7d66\u4e0e\u304c\u8ab2\u7a0e\u6240\u5f97\u306b\u306a\u308b\u304b\u3069\u3046\u304b\u306f\u7d66\u4e0e\u8a2d\u8a08\u3092\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u89b3\u70b9\u3067\u3059\u3002<\/p>\n
\n
\u901a\u52e4\u624b\u5f53\uff1a\u696d\u52d9\u4e0a\u5fc5\u8981\u306a\u4ea4\u901a\u8cbb\u306e\u6e05\u7b97\u3068\u306f\u5225\u306b\u3001\u5bb6\u304b\u3089\u4f1a\u793e\u307e\u3067\u306e\u5f80\u5fa9\u4ea4\u901a\u8cbb\u3092\u4f1a\u793e\u304c\u8ca0\u62c5\u3059\u308b\u5834\u5408\u3001\u3053\u306e\u901a\u52e4\u4ea4\u901a\u8cbb\u306e\u4f1a\u793e\u8ca0\u62c5\u5206\u306f\u8ab2\u7a0e\u6240\u5f97\u306b\u306a\u308a\u307e\u3059\u3002
\n\u305f\u3060\u3057\u3001\u6642\u9593\u5916\u51fa\u52e4\u3001\u6b8b\u696d\u5f8c\u306e\u5e30\u5b85\u306e\u969b\u306b\u3001\u30bf\u30af\u30b7\u30fc\u306a\u3069\u3092\u5229\u7528\u3057\u3066\u5e30\u5b85\u3059\u308b\u5834\u5408\u3001\u305d\u308c\u304c\u4f1a\u793e\u306e\u30dd\u30ea\u30b7\u30fc\u3068\u3057\u3066\u5168\u5f93\u696d\u54e1\u304c\u5229\u7528\u3067\u304d\u308b\u798f\u5229\u3068\u3057\u3066\u5b58\u5728\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u9650\u308a\u3001\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u307e\u3059\u3002<\/li>\n
\u5b50\u5973\u990a\u80b2\u8cbb\uff1a\u5c0f\u5b66\u6821\u4ee5\u964d\u306e\u990a\u80b2\u8cbb\u3092\u4f1a\u793e\u304c\u8ca0\u62c5\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u8ca0\u62c5\u984d\u304c\u5168\u984d\u8ab2\u7a0e\u6240\u5f97\u306b\u306a\u308a\u307e\u3059\u3002
\n\u305f\u3060\u3057\u3001\u4fdd\u80b2\u5712\uff08Childcare Centre\uff09\u306e\u4e2d\u3001\u653f\u5e9c\u516c\u8a8d\u306e\u65bd\u8a2d\u306b\u5165\u6240\u3055\u305b\u308b\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u4f1a\u793e\u304c\u8ca0\u62c5\u3057\u3066\u3082\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n
\u4ea4\u969b\u8cbb\u3068\u98df\u4e8b\u624b\u5f53\uff1a\u4ea4\u969b\u8cbb\uff08Entertainment\uff09\u3068\u3057\u3066\u4f1a\u793e\u306b\u6255\u3044\u623b\u3057\u8acb\u6c42\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u3068\u3057\u3066\u306f\u975e\u8ab2\u7a0e\u306b\u306a\u308a\u307e\u3059\u3002
\n\u4e00\u65b9\u3001\u6bce\u6708\u98df\u4e8b\u624b\u5f53\u3068\u3057\u3066\u5b9a\u984d\u306e\u652f\u6255\u3044\u304c\u3042\u308b\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u306b\u7b97\u5165\u3055\u308c\u307e\u3059\u3002
\n\u3057\u304b\u3057\u3001\u6b8b\u696d\u3057\u305f\u5834\u5408\u306b\u4f1a\u793e\u8ca0\u62c5\u3067\u5915\u98df\u3092\u8ca0\u62c5\u3059\u308b\u3088\u3046\u306a\u5236\u5ea6\u304c\u5168\u5f93\u696d\u54e1\u306b\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u3053\u3061\u3089\u306f\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n
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\n\u53c2\u7167\uff08 https:\/\/www.iras.gov.sg\/irashome\/Businesses\/Employers\/Tax-Treatment-of-Employee-Remuneration\/Per-Diem-Allowance\/Acceptable-Rates-for-Per-Diem-Allowance\/<\/a>\uff09
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\n
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<\/h3>\n
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$\"\"$ <\/p>\n
kondo.takamasa@tokyoconsultinggroup.com<\/a><\/p>\n
+65-6632-3589<\/p>\n
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<\/h3>\n