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{"id":1210,"date":"2021-04-03T17:59:24","date_gmt":"2021-04-03T17:59:24","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/?p=1210"},"modified":"2021-04-05T02:12:03","modified_gmt":"2021-04-05T02:12:03","slug":"personal-income-tax","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/personal-income-tax\/","title":{"rendered":"\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u500b\u4eba\u6240\u5f97\u7a0e\uff5e\u7533\u8acb\u66f8\u985e\u89e3\u8aac\uff5e"},"content":{"rendered":"\n<p><\/p>\n\n\n<hr>\n<p><span style=\"font-weight: 400;\">\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u500b\u4eba\u6240\u5f97\u7a0e\uff5eIR8A\u89e3\u8aac<\/span><\/p>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#nbsp\"><span class=\"toc_number toc_depth_1\">1<\/span> &nbsp;<\/a><\/li><li><a href=\"#nbsp-2\"><span class=\"toc_number toc_depth_1\">2<\/span> &nbsp;<\/a><\/li><li><a href=\"#nbsp-3\"><span class=\"toc_number toc_depth_1\">3<\/span> &nbsp;<\/a><\/li><li><a href=\"#nbsp-4\"><span class=\"toc_number toc_depth_1\">4<\/span> &nbsp;<\/a><\/li><li><a href=\"#nbsp-5\"><span class=\"toc_number toc_depth_1\">5<\/span> &nbsp;<\/a><\/li><li><a href=\"#nbsp-6\"><span class=\"toc_number toc_depth_1\">6<\/span> &nbsp;<\/a><\/li><li><a href=\"#nbsp-7\"><span class=\"toc_number toc_depth_1\">7<\/span> &nbsp;<\/a><\/li><li><a href=\"#nbsp-8\"><span class=\"toc_number toc_depth_1\">8<\/span> &nbsp;<\/a><\/li><li><a href=\"#nbsp-9\"><span class=\"toc_number toc_depth_1\">9<\/span> &nbsp;<\/a><\/li><li><a href=\"#nbsp-10\"><span class=\"toc_number toc_depth_1\">10<\/span> &nbsp;<\/a><\/li><li><a href=\"#nbsp-11\"><span class=\"toc_number toc_depth_1\">11<\/span> &nbsp;<\/a><\/li><li><a href=\"#nbsp-12\"><span class=\"toc_number toc_depth_1\">12<\/span> &nbsp;<\/a><\/li><li><a href=\"#nbsp-13\"><span class=\"toc_number toc_depth_1\">13<\/span> &nbsp;<\/a><\/li><li><a href=\"#nbsp-14\"><span class=\"toc_number toc_depth_1\">14<\/span> &nbsp;<\/a><\/li><li><a href=\"#nbsp-15\"><span class=\"toc_number toc_depth_1\">15<\/span> &nbsp;<\/a><\/li><li><a href=\"#nbsp-16\"><span class=\"toc_number toc_depth_1\">16<\/span> &nbsp;<\/a><\/li><li><a href=\"#nbsp-17\"><span class=\"toc_number toc_depth_1\">17<\/span> &nbsp;<\/a><\/li><li><a href=\"#nbsp-18\"><span class=\"toc_number toc_depth_1\">18<\/span> &nbsp;<\/a><\/li><li><a href=\"#nbsp-19\"><span class=\"toc_number toc_depth_1\">19<\/span> &nbsp;<\/a><\/li><li><a href=\"#nbsp-20\"><span class=\"toc_number toc_depth_1\">20<\/span> &nbsp;<\/a><\/li><li><a href=\"#nbsp-21\"><span class=\"toc_number toc_depth_1\">21<\/span> &nbsp;<\/a><\/li><li><a href=\"#nbsp-22\"><span class=\"toc_number toc_depth_1\">22<\/span> &nbsp;<\/a><\/li><li><a href=\"#nbsp-23\"><span class=\"toc_number toc_depth_1\">23<\/span> &nbsp;<\/a><\/li><li><a href=\"#nbsp-24\"><span class=\"toc_number toc_depth_1\">24<\/span> &nbsp;<\/a><\/li><li><a href=\"#nbsp-25\"><span class=\"toc_number toc_depth_1\">25<\/span> &nbsp;<\/a><\/li><li><a href=\"#x25b6YouTuber\"><span class=\"toc_number toc_depth_1\">26<\/span> \uff5e&#x25b6;YouTuber\u306b\u306a\u308a\u307e\u3057\u305f\uff01\uff5e<\/a><\/li><\/ul><\/div>\n<h2><span id=\"nbsp\">&nbsp;<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u306f\u3001Auto-Inclusion Scheme\uff08AIS\uff09\u306e\u5c0e\u5165\u3084myTax Portal\u306e\u4e00\u822c\u5316\u306b\u3088\u308a\u3001\u3044\u308f\u3086\u308b\u7a0e\u52d9\u306e\u5c02\u9580\u5bb6\u3067\u306a\u304f\u3068\u3082\u591a\u304f\u306e\u5834\u5408\u56f0\u3089\u306a\u3044\u4f53\u5236\u306b\u306a\u3063\u3066\u304d\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2><span id=\"nbsp-2\">&nbsp;<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u3057\u304b\u3057\u3001\u99d0\u5728\u54e1\u3068\u3057\u3066\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u50cd\u304f\u5916\u56fd\u4eba\u306e\u5927\u90e8\u5206\u304c\u3001\u6bcd\u56fd\u3067\u306e\u7d66\u4e0e\u652f\u7d66\u3084\u6d77\u5916\u99d0\u5728\u306e\u305f\u3081\u306e\u798f\u5229\u539a\u751f\u3092\u7528\u610f\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u305d\u306e\u5185\u5bb9\u306f\u8907\u96d1\u306a\u3082\u306e\u304c\u591a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2><span id=\"nbsp-3\">&nbsp;<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4eca\u56de\u306f\u3001\uff12\uff10\uff12\uff11\u5e74\u73fe\u5728\u3001\u65e5\u672c\u4eba\u99d0\u5728\u54e1\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u3067\u4e00\u822c\u306b\u95a2\u308f\u308b\u7533\u544a\u66f8\u985e\u3001IR8A\u3068Appendix 8A\u306e\u9805\u76ee\u3092\u89e3\u8aac\u3057\u306a\u304c\u3089\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4e0a\u306e\u6271\u3044\u3092\u307e\u3068\u3081\u3066\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2>\n<\/h2>\n<p><b>\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u306e\u7a2e\u985e<\/b><\/p>\n<h2><span id=\"nbsp-4\">&nbsp;<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u306b\u306f\u3001\u4ee5\u4e0b\uff14\u3064\u306e\u7533\u544a\u66f8\u985e\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059\uff1a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30fbIR8A\uff1a\u5f93\u696d\u54e1\u3068\u3057\u3066\u96c7\u7528\u8005\u304b\u3089\u53d7\u53d6\u308b\u6240\u5f97\u3092\u8a18\u8f09<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30fbAppendix 8A\uff1a\u73fe\u7269\u652f\u7d66\u3068\u3057\u3066IR8A\u306b\u542b\u307e\u308c\u308b\u91d1\u984d\u306e\u8a73\u7d30\u3092\u8a18\u8f09<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30fbAppendix 8B\uff1a\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306a\u3069\u306b\u3088\u308a\u5229\u76ca\u3092\u5f97\u305f\u5834\u5408\u306b\u8a73\u7d30\u3092\u8a18\u8f09<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30fbIR8S\uff1aCPF\u3092\u6cd5\u5b9a\u306e\u57fa\u6e96\u4ee5\u4e0a\u306b\u7d0d\u4ed8\u3057\u3001\u305d\u306e\u9084\u4ed8\u3092\u6c42\u3081\u308b\u5834\u5408\u306b\u8a73\u7d30\u3092\u8a18\u8f09<\/span><\/p>\n<h2><span id=\"nbsp-5\">&nbsp;<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u305d\u308c\u305e\u308c\u3001Word\u7248\u304c\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u7a0e\u52d9\u5f53\u5c40IRAS\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u307e\u3059\uff1a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">https:\/\/www.iras.gov.sg\/irashome\/Businesses\/Employers\/Reporting-Employee-Earnings&#8211;IR8A&#8211;Appendix-8A&#8211;Appendix-8B&#8211;IR8S-\/<\/span><\/p>\n<h2><span id=\"nbsp-6\">&nbsp;<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u4e2d\u3001\u591a\u304f\u306e\u6d77\u5916\u99d0\u5728\u54e1\u3067\u63d0\u51fa\u304c\u5fc5\u8981\u306b\u306a\u308b\u306e\u304c\u4e0a\u306e\u4e8c\u3064\u3001IR8A\u3068Appendix 8A\u3067\u3059\u3002<\/span><\/p>\n<h2><span id=\"nbsp-7\">&nbsp;<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u56fd\u5185\u3067\u6c38\u4f4f\u6a29\u306a\u3069\u3092\u4fdd\u6301\u3057\u3001\u73fe\u5730\u63a1\u7528\u3068\u3057\u3066\u50cd\u304f\u65b9\u306e\u5834\u5408\u306f\u3001\u30ca\u30b7\u30e7\u30ca\u30eb\u30b9\u30bf\u30c3\u30d5\u540c\u69d8\u3001IR8A\u306e\u307f\u306e\u63d0\u51fa\u3068\u306a\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/span><\/p>\n<h2>\n<\/h2>\n<p><b>IR8A\u306e\u9805\u76ee<\/b><\/p>\n<h2><span id=\"nbsp-8\">&nbsp;<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u307e\u305a\u3001\u6240\u5f97\u306f\u4ee5\u4e0b\u306e\uff14\u3064\u306b\u5927\u5206\u3055\u308c\u307e\u3059\uff1a<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\">a) Gross Salary, Fees, Leave Pay, Wages and Overtime Pay\uff1a\u7d66\u4e0e\u3001\u6b8b\u696d\u4ee3\u7b49<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) Bonus\uff1a\u8cde\u4e0e<\/span><\/li>\n<li><span style=\"font-weight: 400;\">c) Director\u2019s Fees\uff1a\u53d6\u7de0\u5f79\u5831\u916c<\/span><\/li>\n<li><span style=\"font-weight: 400;\">d) Others\uff1a\u305d\u306e\u4ed6\u624b\u5f53\u7b49<\/span><\/li>\n<\/ol>\n<h2><span id=\"nbsp-9\">&nbsp;<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u305d\u308c\u305e\u308c\u3001\u4e0a\u304b\u3089\u6ce8\u610f\u70b9\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h2>\n<\/h2>\n<ol>\n<li><b>a) Gross Salary, Fees, Leave Pay, Wages and Overtime Pay\uff1a\u7d66\u4e0e\u3001\u6b8b\u696d\u4ee3\u7b49<\/b><\/li>\n<\/ol>\n<h2><span id=\"nbsp-10\">&nbsp;<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7d66\u4e0e\u306b\u306f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306e\u52e4\u52d9\u306b\u5bfe\u3057\u3066\u3067\u3042\u308c\u3070\u3001\u65e5\u672c\u306a\u3069\u5916\u56fd\u3067\u652f\u7d66\u3055\u308c\u305f\u7d66\u4e0e\u3082\u542b\u307f\u307e\u3059\u3002<\/span><\/p>\n<h2><span id=\"nbsp-11\">&nbsp;<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7d66\u4e0e\u306e\u4e00\u90e8\u3092\u65e5\u672c\u306e\u672c\u793e\u3067\u652f\u7d66\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306a\u5834\u5408\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u30c9\u30eb\u3067\u6bce\u6708\u56fa\u5b9a\u306e\u91d1\u984d\u3092\u65e5\u672c\u5186\u63db\u7b97\u3057\u3066\u652f\u7d66\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u5143\u3005\u306e\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u30c9\u30eb\u91d1\u984d\u3092\u8a18\u8f09\u3059\u308c\u3070\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u65e5\u672c\u5186\u3067\u56fa\u5b9a\u3055\u308c\u305f\u91d1\u984d\u304c\u652f\u6255\u308f\u308c\u308b\u3088\u3046\u306a\u5834\u5408\u3001\u5404\u6708\u306e\u30ec\u30fc\u30c8\u3092\u5b9a\u3081\u3066\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u30c9\u30eb\u63db\u7b97\u3057\u3066\u91d1\u984d\u3092\u7b97\u5b9a\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span id=\"nbsp-12\">&nbsp;<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u9069\u7528\u30ec\u30fc\u30c8\u306b\u3064\u3044\u3066\u306f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u4e2d\u592e\u9280\u884cMAS\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u7528\u3044\u3066\u8a08\u7b97\u3059\u308b\u3068\u3044\u3044\u3067\u3057\u3087\u3046\uff1a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">https:\/\/eservices.mas.gov.sg\/Statistics\/msb\/ExchangeRates.aspx<\/span><\/p>\n<h2><span id=\"nbsp-13\">&nbsp;<\/span><\/h2>\n<p><b>\u203b\u6bcd\u56fd\u3067\u306e\u652f\u7d66\u984d<\/b><\/p>\n<h2><span id=\"nbsp-14\">&nbsp;<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u306a\u304a\u3001\u99d0\u5728\u54e1\u304c\u6bcd\u56fd\u306e\u672c\u793e\u3084\u305d\u306e\u4ed6\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u3067\u652f\u7d66\u3055\u308c\u308b\u6240\u5f97\u5168\u822c\u306b\u8a00\u3048\u308b\u3053\u3068\u3067\u3059\u304c\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306e\u5c31\u52b4\u306b\u5bfe\u3059\u308b\u6240\u5f97\u306f\u539f\u5247\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u96c7\u7528\u8005\u304c\u8ca0\u62c5\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u4ed6\u56fd\u3067\u8ca0\u62c5\u3055\u308c\u305f\u5834\u5408\u3001\u305d\u306e\u56fd\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u91d1\u984d\u306f\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u8ab2\u7a0e\u6240\u5f97\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305a\u3001\u4e8c\u91cd\u8ab2\u7a0e\u3092\u514d\u308c\u5f97\u307e\u305b\u3093\u3002<\/span><\/p>\n<h2><span id=\"nbsp-15\">&nbsp;<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306a\u4f8b\u3068\u3057\u3066\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067SGD5,000\u3001\u65e5\u672c\u3067JPY200,000\u306e\u6708\u984d\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u99d0\u5728\u54e1\u306e\u65b9\u306b\u306f\u3001\u65e5\u672c\u3067\u306e\u7d66\u4e0e\u652f\u7d66\u306b\u5bfe\u3057\u3066\u6240\u5f97\u7a0e\uff08\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u4f4f\u6c11\u7a0e\u3082\uff09\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span id=\"nbsp-16\">&nbsp;<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u63a7\u9664\u3055\u308c\u305f\u3053\u3061\u3089\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u3001\u65e5\u672c\u3067\u7d0d\u7a0e\u3057\u3066\u3044\u308b\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u65e5\u672c\u3067\u652f\u7d66\u3055\u308c\u305fJPY200,000\u5206\u3092\u8ab2\u7a0e\u6240\u5f97\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u305a\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u3082\u8ab2\u7a0e\u3055\u308c\u3001\u540c\u3058\u91d1\u984d\u304c\u4e8c\u91cd\u8ab2\u7a0e\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2>\n<\/h2>\n<ol>\n<li><b>b) Bonus\uff1a\u8cde\u4e0e<\/b><\/li>\n<\/ol>\n<h2><span id=\"nbsp-17\">&nbsp;<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8cde\u4e0e\u306f\u3001\u96c7\u7528\u5951\u7d04\u3067\u4e00\u5b9a\u984d\u652f\u7d66\u3059\u308b\u3053\u3068\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b\u3082\u306e\uff08Contractual bonuses\uff09\u3068\u3001\u305d\u308c\u4ee5\u5916\u306e\u3082\u306e\uff08Non-contractual bonuses\uff09\u306b\u5206\u3051\u3089\u308c\u3001\u524d\u8005\u306b\u306f\u652f\u7d66\u306e\u6642\u671f\u306e\u8a18\u5165\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<h2><span id=\"nbsp-18\">&nbsp;<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u8cde\u4e0e\u91d1\u984d\u3092a)\u306e\u7d66\u4e0e\u6240\u5f97\u3068\u533a\u5225\u3059\u308b\u306e\u306f\u3001\u8cde\u4e0e\u304c\u591a\u304f\u5909\u52d5\u3059\u308b\u6027\u8cea\u3092\u6301\u3061\u3001\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u3092\u7ba1\u7406\u3059\u308b\u4e0a\u3067\u3001\u8cde\u4e0e\u3001\u7279\u306bNon-contractual bonuses\u306f\u5ea6\u5916\u8996\u3057\u3066\u8003\u3048\u308b\u3079\u304d\u8981\u7d20\u306b\u5f53\u305f\u308b\u305f\u3081\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<h2>\n<\/h2>\n<ol>\n<li><b>c) Director\u2019s Fees\uff1a\u53d6\u7de0\u5f79\u5831\u916c<\/b><\/li>\n<\/ol>\n<h2><span id=\"nbsp-19\">&nbsp;<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u53d6\u7de0\u5f79\u306b\u5c31\u4efb\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u5bfe\u3057\u3066\u3001\u682a\u4e3b\u7dcf\u4f1a\u306a\u3069\u3067\u5831\u916c\u3092\u6c7a\u3081\u3066\u652f\u7d66\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306b\u8a18\u8f09\u3057\u307e\u3059\u304c\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u306e\u53d6\u7de0\u5f79\u3068\u3057\u3066\u306e\u5831\u916c\u306b\u9650\u5b9a\u3055\u308c\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<h2><span id=\"nbsp-20\">&nbsp;<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306b\u306f\u3001\u4f8b\u3048\u3070\u65e5\u672c\u6cd5\u4eba\u3067\u3082\u53d6\u7de0\u5f79\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u3067\u3082\u53d6\u7de0\u5f79\u3068\u3057\u3066\u4efb\u547d\u3055\u308c\u3066\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u5831\u916c\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u306e\u652f\u7d66\u5834\u6240\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u306e\u53d6\u7de0\u5f79\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u5831\u916c\u306e\u307f\u304c\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u8ab2\u7a0e\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\uff08\u65e5\u661f\u79df\u7a0e\u6761\u7d04\u7b2c\uff11\uff16\u6761\uff09\u3002<\/span><\/p>\n<h2><span id=\"nbsp-21\">&nbsp;<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u53d6\u7de0\u5f79\u5831\u916c\u306f\u3001\u3069\u306e\u5e74\u5ea6\u306b\u53d6\u7de0\u5f79\u3067\u3042\u3063\u305f\u3053\u3068\u306b\u5bfe\u3059\u308b\u5831\u916c\u3067\u3042\u308b\u304b\u306b\u3088\u3063\u3066\u3001\u8ab2\u7a0e\u6240\u5f97\u3068\u3057\u3066\u7533\u544a\u3059\u3079\u304d\u5e74\u5ea6\u304c\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u682a\u4e3b\u7dcf\u4f1a\u306b\u3088\u308a\u9061\u53ca\u7684\u306b\u6c7a\u5b9a\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u4e00\u5f8b\u682a\u4e3b\u7dcf\u4f1a\u304c\u958b\u50ac\u3055\u308c\u305f\u5e74\u5ea6\u306e\u6240\u5f97\u3068\u3057\u3066\u7b97\u5165\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<h2>\n<\/h2>\n<ol>\n<li><b>d) Others\uff1a\u305d\u306e\u4ed6\u624b\u5f53\u7b49<\/b><\/li>\n<\/ol>\n<h2><span id=\"nbsp-22\">&nbsp;<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u305d\u306e\u4ed6\u624b\u5f53\u7b49\u306b\u306f\u793e\u4f1a\u4fdd\u967a\u6599\u306a\u3069\u591a\u304f\u306e\u8981\u7d20\u304c\u95a2\u308f\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span id=\"nbsp-23\">&nbsp;<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7279\u306b\u3001\u65e5\u672c\u6cd5\u4eba\u306b\u3088\u308b\u53d6\u308a\u6271\u3044\u304c\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306f\u3069\u306e\u3088\u3046\u306b\u89e3\u91c8\u3055\u308c\u308b\u306e\u304b\u3001\u305d\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u7406\u89e3\u3092\u6df1\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<h2><span id=\"nbsp-24\">&nbsp;<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6b21\u56de\u306f\u3001\u3053\u306ed) Others\u306b\u3064\u3044\u3066\u8a73\u8ff0\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2>\n<\/h2>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u304a\u554f\u3044\u5408\u308f\u305b\u306f\u3082\u3061\u308d\u3093\u3001\u4eba\u4e8b\u3084\u52b4\u52d9\u306b\u95a2\u3059\u308b\u304a\u554f\u3044\u5408\u308f\u305b\u3082\u3001\u304a\u5f85\u3061\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306e\u30ea\u30f3\u30af\u304b\u3089\u3001\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<h2><span id=\"nbsp-25\">&nbsp;<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u3010\u554f\u3044\u5408\u308f\u305b\u5148\u3011<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8fd1\u85e4\u8cb4\u653f<\/span><\/p>\n<p><a href=\"mailto:kondo.takamasa@tokyoconsultinggroup.com\"><span style=\"font-weight: 400;\">kondo.takamasa@tokyoconsultinggroup.com<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">+65-9181-5064<\/span><\/p>\n<p><a href=\"http:\/\/www.kuno-cpa.co.jp\/form\/\"><span style=\"font-weight: 400;\">http:\/\/www.kuno-cpa.co.jp\/form\/<\/span><\/a><\/p>\n<p><\/p>\n<h2><span id=\"x25b6YouTuber\">\uff5e&#x25b6;<span style=\"color: #ff0000;\"><strong>YouTuber<\/strong><\/span>\u306b\u306a\u308a\u307e\u3057\u305f\uff01\uff5e<\/span><\/h2>\n<p>\u5f0a\u793eYouTube\u30c1\u30e3\u30f3\u30cd\u30eb<a href=\"https:\/\/www.youtube.com\/channel\/UCBbDf799xlePy2vS0ITy7lQ\">\u300e\u4e45\u91ce\u5eb7\u6210\u306e\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687!!\u300f<\/a>\u3092\u958b\u8a2d\u3044\u305f\u3057\u307e\u3057\u305f\uff01<\/p>\n<p>\u300c\u4e45\u91ce\u5eb7\u6210\u306e\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687!!\u300d\u3067\u306f\u3001\u4ee3\u8868\u306e\u4e45\u91ce\u304c\u4f5c\u3063\u305f365\u306e\u91d1\u8a00\u3092<br>\u300e\u4e45\u91ce\u8a9e\u9332\u300f\u3068\u3057\u3066\u65e5\u3081\u304f\u308a\u30ab\u30ec\u30f3\u30c0\u30fc\u306b\u307e\u3068\u3081\u3001\u5185\u5bb9\u3092\u6bce\u65e5\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u30c1\u30e3\u30f3\u30cd\u30eb\u540d\u306b\u3042\u308b\u901a\u308a\u3001\u300c\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687\u300d\u306b\u306a\u308b\u3088\u3046\u306a\u751f\u304d\u65b9\u306e\u30c4\u30dc\u3068\u30b3\u30c4\u3092\u767a\u4fe1\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067<br>\u305c\u3072\u4e00\u5ea6\u3054\u89a7\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\uff01<\/p>\n<p>\u307e\u305f\u3001\u4ee3\u8868\u306e\u4e45\u91ce\u304c\u57f7\u7b46\u3057\u305f<br><a href=\"https:\/\/www.amazon.co.jp\/dp\/4883386783\/\">\u300e\u56fd\u969b\u30d3\u30b8\u30cd\u30b9\u30fb\u6d77\u5916\u8d74\u4efb\u3067\u6210\u529f\u3059\u308b\u305f\u3081\u306e\u8ce2\u8005\u304b\u3089\u306e\u4e09\u3064\u306e\u6559\u3048 \u4eca\u59cb\u307e\u308b\u3001\u3042\u306a\u305f\u306e\u30d2\u30fc\u30ed\u30fc\u300f<\/a><br>\u306e\u89e3\u8aac\u3092\u3001\u57f7\u7b46\u8005\u81ea\u3089\u304c\u884c\u3063\u3066\u3044\u308b\u300c\u8ce2\u8005\u304b\u3089\u306e3\u3064\u306e\u6559\u3048\u300d\u30b7\u30ea\u30fc\u30ba\u3082\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01<\/p>\n<p><iframe loading=\"lazy\" src=\"https:\/\/www.youtube.com\/embed\/HHjpllgAtBs?list=PL5fVcqTHXhi0FnGBnCkhFJ9YkkbMSONwK\" width=\"480\" height=\"320\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<hr>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0&nbsp; \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba<br>\u8fd1\u85e4\u8cb4\u653f<\/p>\n<p align=\"left\"><img decoding=\"async\" src=\"https:\/\/blogimg.goo.ne.jp\/thumbnail\/5c\/b2\/feb1a92fe41966f1690171e28a8bd8b7_s.jpg\" alt=\"\"><\/p>\n<p align=\"left\"><a>kondo.takamasa@tokyoconsultinggroup.com<\/a><\/p>\n<p align=\"left\">+65-6632-3589<\/p>\n<p align=\"left\">\u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u6700\u65b0\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306e\u6b63\u78ba\u6027\u53ca\u3073\u5b89\u5168\u6027\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a72\u5f53\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u88ab\u3063\u305f\u3044\u304b\u306a\u308b\u640d\u5bb3\u306b\u3064\u3044\u3066\u3082\u3001\u60c5\u5831\u63d0\u4f9b\u8005\u53ca\u3073\u5f53\u793e\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u4e26\u3073\u306bTokyo Consulting Firm Co., Pte. Ltd.\uff09\u306f\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u305b\u3093\u3002\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/p>","protected":false},"excerpt":{"rendered":"\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u500b\u4eba\u6240\u5f97\u7a0e\uff5eIR8A\u89e3\u8aac \u76ee\u6b211 &nbsp;2 &nbsp;3 &nbsp;4 &nbsp;5 &nbsp;6 &nbsp;7 &nbsp;8 &nbsp;9 &nbsp;10 &nbsp;11 &#038;nbs [&hellip;]","protected":false},"author":1,"featured_media":806,"comment_status":"closed","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":"","_mi_skip_tracking":false,"footnotes":""},"categories":[17,8],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/posts\/1210"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/comments?post=1210"}],"version-history":[{"count":3,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/posts\/1210\/revisions"}],"predecessor-version":[{"id":1214,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/posts\/1210\/revisions\/1214"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/media\/806"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/media?parent=1210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/categories?post=1210"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/tags?post=1210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}