TCG\u306e\u30ce\u30a6\u30cf\u30a6\u30c4\u30fc\u30ebWiki Investment\u306e\u4e2d\u304b\u3089\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u304a\u3051\u308b\u7a0e\u52d9\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u516c\u958b\u3057\u307e\u3059\u3002<\/span><\/p>\n

\u76ee\u6b21<\/p>

1<\/span> \u00a0<\/a><\/li>
2<\/span> \u00a0<\/a><\/li>
3<\/span> \u00a0<\/a><\/li>
4<\/span> \u00a0<\/a><\/li>
5<\/span> \u00a0<\/a><\/li>
6<\/span> \u00a0<\/a><\/li>
7<\/span> \u00a0<\/a><\/li>
8<\/span> \u00a0<\/a><\/li>
9<\/span> \u00a0<\/a><\/li>
10<\/span> \u00a0<\/a><\/li>
11<\/span> \u00a0<\/a><\/li>
12<\/span> \u00a0<\/a><\/li>
13<\/span> \u00a0<\/a><\/li>
14<\/span> \u00a0<\/a><\/li>
15<\/span> \u00a0<\/a><\/li>
16<\/span> \u00a0<\/a><\/li>
17<\/span> \u00a0<\/a><\/li>
18<\/span> \u00a0<\/a><\/li>
19<\/span> \u00a0<\/a><\/li>
20<\/span> \u00a0<\/a><\/li>
21<\/span> \u00a0<\/a><\/li>
22<\/span> \u00a0<\/a><\/li>
23<\/span> \u00a0<\/a><\/li>
24<\/span> \u00a0<\/a><\/li>
25<\/span> \u00a0<\/a><\/li>
26<\/span> \u00a0<\/a><\/li>
27<\/span> \u00a0<\/a><\/li>
28<\/span> \u00a0<\/a><\/li>
29<\/span> \u00a0<\/a><\/li>
30<\/span> \u00a0<\/a><\/li>
31<\/span> \u00a0<\/a><\/li>
32<\/span> \u00a0<\/a><\/li>
33<\/span> \u00a0<\/a><\/li>
34<\/span> \u00a0<\/a><\/li>
35<\/span> \u00a0<\/a><\/li>
36<\/span> \u00a0<\/a><\/li>
37<\/span> \u00a0<\/a><\/li>
38<\/span> \u00a0<\/a><\/li>
39<\/span> \u00a0<\/a><\/li>
40<\/span> \u00a0<\/a><\/li>
41<\/span> \uff5e▶YouTuber\u306b\u306a\u308a\u307e\u3057\u305f\uff01\uff5e<\/a><\/li><\/ul><\/div>\n
\u00a0<\/span><\/h2>\n
\u524d\u56de\u304b\u3089\u5f15\u304d\u7d9a\u304d\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7533\u544a\u66f8\u3001IR8A\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n
\u00a0<\/span><\/h2>\n
\u4eca\u56de\u306f\u3001\u65e5\u672c\u4eba\u99d0\u5728\u54e1\u3068\u3057\u3066\u65e5\u672c\u3067\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u7d0d\u4ed8\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u3001\u591a\u304f\u767a\u751f\u3059\u308b\u8907\u96d1\u306a\u30dd\u30a4\u30f3\u30c8\u3001\u300cd) Others\u305d\u306e\u4ed6\u624b\u5f53\u7b49\u300d\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n
\u00a0<\/span><\/h2>\n
1. d) Others\uff1a\u305d\u306e\u4ed6\u624b\u5f53\u7b49<\/b><\/li>\n<\/ol>\n
 \u00a0<\/span><\/h2>\n
 \n
 Allowances\uff1a\u624b\u5f53\u7b49<\/b><\/li>\n<\/ol>\n
 \u00a0<\/span><\/h2>\n
 \u3053\u3053\u3067\u8a00\u3046\u624b\u5f53\u306f\u3001\u901a\u52e4\u7528\u3001\u55b6\u696d\u7528\u306b\u5272\u308a\u5f53\u3066\u3089\u308c\u305f\u7d66\u4e0e\u5916\u306e\u652f\u7d66\u984d\u3092\u6307\u3057\u3001\u4ee5\u4e0b\u306e\uff13\u3064\u306b\u533a\u5206\u3055\u308c\u307e\u3059\uff1a<\/span><\/p>\n
 (i) Transport\uff1a\u901a\u52e4\u8cbb\u3001\u55b6\u696d\u4ea4\u901a\u8cbb\u306e\u5b9a\u984d\u652f\u7d66\u306a\u3069<\/span><\/p>\n
 (ii) Entertainment\uff1a\u55b6\u696d\u4ea4\u969b\u8cbb\u306e\u5b9a\u984d\u652f\u7d66\u306a\u3069<\/span><\/p>\n
 (iii) Others\uff1a\u51fa\u5f35\u624b\u5f53\u306a\u3069<\/span><\/p>\n
 \u00a0<\/span><\/h2>\n
 \u7279\u306b\u3001\u51fa\u5f35\u624b\u5f53\uff08\u4ea4\u901a\u8cbb\u3001\u5bbf\u6cca\u8cbb\u3001\u55b6\u696d\u4ea4\u969b\u8cbb\u306e\u5b9f\u8cbb\u7cbe\u7b97\u5206\u3092\u9664\u304f\uff09\u306e\u3046\u3061\u3001\u65c5\u8cbb\u4ea4\u901a\u8cbb\u3068\u3057\u3066\u7cbe\u7b97\u53ef\u80fd\u306a\u9650\u5ea6\uff08Acceptable rate\uff09\u3092\u8d85\u3048\u308b\u91d1\u984d\u306f\u3001\u51fa\u5f35\u624b\u5f53\u3068\u3057\u3066(iii) Others\u306b\u8a18\u5165\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n
 \u00a0<\/span><\/h2>\n
 \u3053\u306e\u7cbe\u7b97\u53ef\u80fd\u306a\u9650\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u51fa\u5f35\u5148\u306e\u56fd\u3054\u3068\u306b\u6bce\u5e74\u66f4\u65b0\u3055\u308c\u308b\u5f62\u3067\u5236\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u4ee5\u4e0b\u306e\u30ea\u30f3\u30af\u5148\u304b\u3089\u78ba\u8a8d\u3067\u304d\u307e\u3059\uff1a<\/span><\/p>\n
 https:\/\/www.iras.gov.sg\/IRASHome\/Businesses\/Employers\/Tax-Treatment-of-Employee-Remuneration\/Per-Diem-Allowance\/Acceptable-Rates-for-Per-Diem-Allowance\/<\/span><\/p>\n
 \u00a0<\/span><\/h2>\n
 \u4e00\u65b9\u3001\u4e0a\u8a18\u306b\u542b\u307e\u308c\u306a\u3044\u6708\u984d\u56fa\u5b9a\u306e\u5f79\u8077\u624b\u5f53\u306a\u3069\u306f\u5148\u8ff0\u306ea)\u7d66\u4e0e\u306b\u542b\u3081\u308b\u3068\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n
 \u00a0<\/span><\/h2>\n
 \n
 Gross Commission for the period\uff1a\u6b69\u5408\u5236\u5831\u916c\u306a\u3069<\/b><\/li>\n<\/ol>\n
 \u00a0<\/span><\/h2>\n
 \u4e0a\u8ff0\u306ea)\u7d66\u4e0e\u3084b)\u8cde\u4e0e\u3068\u306f\u5225\u306b\u3001\u6b69\u5408\u5236\u306e\u4f53\u7cfb\u3067\u652f\u7d66\u3055\u308c\u308b\u7d66\u4e0e\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u5f53\u8a72\u5e74\u5ea6\u306b\u5c5e\u3059\u308b\u91d1\u984d\u3092\u7b97\u51fa\u3057\u3066\u8a18\u5165\u3057\u307e\u3059\u3002<\/span><\/p>\n
 \u00a0<\/span><\/h2>\n
 \n
 Pension\uff1a\u5e74\u91d1<\/b><\/li>\n<\/ol>\n
 \u00a0<\/span><\/h2>\n
 \u65e5\u672c\u3068\u540c\u69d8\u306b\u3001\u5e74\u91d1\u53ce\u5165\u304c\u3042\u308c\u3070\u8a18\u5165\u3057\u307e\u3059\u3002<\/span><\/p>\n
 \u00a0<\/span><\/h2>\n
 \u305f\u3060\u3057\u3001\u65e5\u672c\u3067\u652f\u7d66\u3055\u308c\u308b\u5e74\u91d1\u306f\u65e5\u672c\u56fd\u5185\u3067\u306e\u6240\u5f97\u3068\u306a\u308a\u3001\u4e00\u65b9\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u306fCPF\u3068\u3044\u3046\u5e74\u91d1\u3068\u306f\u7570\u306a\u308b\u5236\u5ea6\u304c\u904b\u55b6\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u56fd\u5185\u3067\u79c1\u7684\u306a\u5e74\u91d1\u5236\u5ea6\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u3088\u3046\u306a\u5834\u5408\u3092\u9664\u3044\u3066\u3001\u539f\u5247\u3053\u3061\u3089\u306b\u8a18\u5165\u3059\u308b\u91d1\u984d\u306f\u6b86\u3069\u300c0\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n
 \u00a0<\/span><\/h2>\n
 \n
 Lump sum payment\uff1a\u307e\u3068\u3081\u6255\u3044\u91d1\u984d<\/b><\/li>\n<\/ol>\n
 \u00a0<\/span><\/h2>\n
 \u9000\u8077\u91d1\u306a\u3069\u3001\u5e74\u5ea6\u3092\u8d85\u3048\u3066\u7d2f\u7a4d\u3057\u305f\u5831\u916c\u304c\u652f\u6255\u308f\u308c\u308b\u5834\u5408\u306e\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/span><\/p>\n
 \u00a0<\/span><\/h2>\n
 \u57fa\u672c\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u652f\u6255\u3044\u304c\u3042\u308c\u3070\u8a18\u5165\u3057\u307e\u3059\uff1a<\/span><\/p>\n
 (i) Gratuity\uff1a\u529f\u52b4\u91d1<\/span><\/p>\n
 (ii) Notice Pay\uff1a\u89e3\u96c7\u6642\u901a\u77e5\u671f\u9593\u9000\u7e2e\u88dc\u511f<\/span><\/p>\n
 (iii) Ex-gratia payment\uff1a\u6cd5\u7684\u7fa9\u52d9\u5916\u652f\u7d66\u984d\uff08\u898b\u821e\u91d1\u306a\u3069\u3001\u96c7\u7528\u5951\u7d04\u306b\u306a\u3044\u652f\u6255\u3044\uff09<\/span><\/p>\n
 (iv) Others (please state nature)\uff1a\u305d\u306e\u4ed6\u652f\u7d66\u984d\uff08\u4e0b\u8a18(v)\u3092\u9664\u304f\uff09<\/span><\/p>\n
 (v) Compensation for loss of office\uff1a\u6574\u7406\u89e3\u96c7\u88dc\u511f<\/span><\/p>\n
 \u00a0<\/span><\/h2>\n
 \u3053\u306e\u4e2d\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u306f(v)\u306e\u6574\u7406\u89e3\u96c7\u88dc\u511f\u3067\u3059\u3002<\/span><\/p>\n
 \u00a0<\/span><\/h2>\n
 \u4e00\u822c\u306b\u3001\u6574\u7406\u89e3\u96c7\u624b\u5f53\uff08Retrenchment benefit\uff09\u3068\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u91d1\u984d\u306e\u4e2d\u306b\u306f\u3001\u5e74\u6b21\u4f11\u6687\u306e\u8cb7\u3044\u53d6\u308a\u984d\uff08\u672c\u6765\u306fa)\u306e\u7d66\u4e0e\u306b\u542b\u3081\u308b\uff09\u3001\uff11\uff13\u304b\u6708\u76ee\u7d66\u4e0eAWS\uff08\u672c\u6765\u306fb)\u306e\u8cde\u4e0e\u306b\u542b\u3081\u308b\uff09\u306e\u6309\u5206\u91d1\u984d\u306a\u3069\u3001\u591a\u304f\u306e\u9805\u76ee\u3092\u3072\u3068\u307e\u3068\u3081\u306b\u3057\u3066\u652f\u7d66\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u304c\u3001\u7a0e\u52d9\u4e0a\u306f\u3053\u308c\u3089\u306e\u91d1\u984d\u3092\u7d30\u5206\u3057\u3001\u96c7\u7528\u5951\u7d04\u66f8\u3084\u5c31\u696d\u898f\u5247\u3001\u305d\u3053\u306b\u306a\u3051\u308c\u3070\u96c7\u7528\u6cd5\u3084\u653f\u5e9c\u6a5f\u95a2\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u5f93\u3063\u3066\u652f\u7d66\u3057\u305f\u3001\u72ed\u7fa9\u306e\u6574\u7406\u89e3\u96c7\u88dc\u511f\u306e\u307f\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/span><\/p>\n
 \u00a0<\/span><\/h2>\n
 \u3053\u306e(v)\u3060\u3051\u306f\u975e\u8ab2\u7a0e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u4e0a\u306b\u3001\u91d1\u984d\u304c\u5927\u304d\u304f\u306a\u308a\u304c\u3061\u3067\u3042\u308b\u305f\u3081\u3001\u4e8b\u524d\u306bIRAS\u306b\u52e4\u7d9a\u5e74\u6570\u306a\u3069\u3092\u901a\u77e5\u3057\u3066\u627f\u8a8d\u3092\u5f97\u308b\u3053\u3068\u3082\u3067\u304d\u3001IR8A\u306b\u3082\u3053\u3046\u3057\u305f\u72b6\u6cc1\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n
 \u00a0<\/span><\/h2>\n
 \n
 Retirement benefits\uff1a\u5b9a\u5e74\u9000\u8077\u4fdd\u8a3c<\/b><\/li>\n<\/ol>\n
 \u00a0<\/span><\/h2>\n
 \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u56fd\u306e\u5e74\u91d1\u30fb\u9000\u8077\u91d1\u5236\u5ea6\u304c\u5909\u66f4\u306b\u306a\u3063\u305f\uff11\uff19\uff19\uff13\u5e74\u4ee5\u964d\u3001\u500b\u5225\u306b\u56fd\u5185\u306e\u5e74\u91d1\u30fb\u9000\u8077\u91d1\u57fa\u91d1\u3067\u8a08\u4e0a\u3055\u308c\u3001\u652f\u6255\u308f\u308c\u305f\u91d1\u984d\u304c\u3042\u308c\u3070\u8a18\u8f09\u3057\u307e\u3059\u3002<\/span><\/p>\n
 \u00a0<\/span><\/h2>\n
 \u3053\u3061\u3089\u3082\u591a\u304f\u306e\u5834\u5408\u306f\u300c0\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n
 \u00a0<\/span><\/h2>\n
 \n
 Contributions made by employer to any Pension\/Provident Fund constituted outside Singapore\uff1a\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u56fd\u5916\u306e\u5e74\u91d1\u57fa\u91d1\u306b\u5bfe\u3059\u308b\u96c7\u7528\u8005\u62e0\u51fa\u5206<\/b><\/li>\n<\/ol>\n
 \u00a0<\/span><\/h2>\n
 \u65e5\u672c\u4eba\u99d0\u5728\u54e1\u304c\u65e5\u672c\u3067\u539a\u751f\u5e74\u91d1\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u3068\u3057\u3066\u4f01\u696d\u8ca0\u62c5\u5206\u3068\u306a\u3063\u3066\u3044\u308b\u91d1\u984d\u306b\u3064\u3044\u3066\u3001\u660e\u7d30\u3092\u5165\u624b\u3057\u3066\u8a18\u5165\u3057\u307e\u3059\u3002<\/span><\/p>\n
 \u00a0<\/span><\/h2>\n
 \u3053\u3061\u3089\u306f\u3001\u65e5\u672c\u306e\u5e74\u91d1\u5236\u5ea6\u81ea\u4f53\u304c\u8907\u96d1\u3067\u3042\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5206\u985e\u3057\u3066\u6b63\u78ba\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\uff1a<\/span><\/p>\n
 (i) Mandatory pension\uff1a\u539a\u751f\u5e74\u91d1\u4fdd\u967a<\/span><\/p>\n
 (ii) Non-mandatory pension\uff1a\u78ba\u5b9a\u7d66\u4ed8\u4f01\u696d\u5e74\u91d1<\/span><\/p>\n
 (iii) Non-mandatory pension\uff1a\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\uff08\u65e5\u672c\u578b401(k)\uff09<\/span><\/p>\n
 \u00a0<\/span><\/h2>\n
 \u3053\u306e\u3046\u3061\u3001\u8ab2\u7a0e\u6240\u5f97\u306b\u5f53\u305f\u308b\u306e\u306f\u3001\u7279\u5225\u51e6\u9047\u306b\u5024\u3057\u306a\u3044\u4f01\u696d\u62e0\u51fa\uff08Contributions without concession\uff09\u3068\u7406\u89e3\u3055\u308c\u308b(ii)\u304a\u3088\u3073(iii)\u3067\u3059\u3002<\/span><\/p>\n
 \u00a0<\/span><\/h2>\n
 \u4e00\u65b9\u3001(i)\u306b\u3064\u3044\u3066\u306f\u653f\u5e9c\u904b\u55b6\u306e\u793e\u4f1a\u4fdd\u967a\u306b\u5f53\u305f\u308a\u3001\u4f01\u696d\u304c\u5f37\u5236\u7684\u306b\u6255\u308f\u3055\u308c\u308b\u305f\u3081\u3001\u901a\u5e38\u306f\u7279\u5225\u51e6\u9047\u306b\u5024\u3059\u308b\u4f01\u696d\u521d\u51fa\uff08Contributions without concession\uff09\u3068\u7406\u89e3\u3055\u308c\u3001\u975e\u8ab2\u7a0e\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u540c\u3058\u91d1\u984d\u304c\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\uff0f\u652f\u5e97\u306b\u8acb\u6c42\u3055\u308c\u306a\u3044\u3053\u3068\u3001\u307e\u305f\u540c\u984d\u3092\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\uff0f\u652f\u5e97\u304c\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3057\u306a\u3044\u3053\u3068\u304c\u3001\u7279\u5225\u51e6\u9047\uff08Concession\uff09\u306e\u6761\u4ef6\u3068\u306a\u3063\u3066\u3044\u308b\u70b9\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n
 \u00a0<\/span><\/h2>\n
 \u306a\u304a\u3001(i)\u306e\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306b\u3064\u3044\u3066\u306f\u3001\u300cEmployees\u2019 Pension Insurance\u300d\u3068\u3057\u3066\u305d\u306e\u540d\u524d\u3092\u8a18\u5165\u3059\u308b\u3068\u5171\u306b\u3001IR8A\u306b\u305d\u306e\u4f01\u696d\u62e0\u51fa\u91d1\u984d\u3092\u8a18\u5165\u3057\u3001\u62e0\u51fa\u304c\u5f37\u5236\u3067\u3042\u308b\u3053\u3068\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\uff0f\u652f\u5e97\u3067\u8acb\u6c42\uff0f\u63a7\u9664\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u3001\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/span><\/p>\n
 \u00a0<\/span><\/h2>\n
 \n
 Excess\/Voluntary contribution to CPF by employer\uff1aCPF\u6cd5\u5b9a\u5916\u91d1\u984d\u4f01\u696d\u62e0\u51fa\u5206<\/b><\/li>\n<\/ol>\n
 \u00a0<\/span><\/h2>\n
 CPF\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u3092\u884c\u3063\u3066\u3044\u308b\u5f93\u696d\u54e1\u306b\u3064\u3044\u3066\u306f\u3001\u4f8b\u3048\u307055\u6b73\u3092\u8d85\u3048\u3066\u3082\u5f93\u524d\u3068\u540c\u3058\u6bd4\u7387\u3067\u62e0\u51fa\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u3001\u6cd5\u5b9a\u91d1\u984d\u3092\u8d85\u3048\u308b\u5206\u306e\u62e0\u51fa\u984d\u306b\u3064\u3044\u3066\u3001\u4f01\u696d\u8ca0\u62c5\u5206\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/span><\/p>\n
 \u00a0<\/span><\/h2>\n
 \u3053\u306e\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u8ffd\u52a0\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u985e\u3068\u3057\u3066\u3001IR8S\u3092\u8a18\u5165\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n
 \u00a0<\/span><\/h2>\n
 \u901a\u5e38\u3001\u65e5\u672c\u4eba\u99d0\u5728\u54e1\u3067CPF\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u3092\u884c\u3046\u3053\u3068\u306f\u306a\u3044\u305f\u3081\u3001\u3053\u3061\u3089\u306f\u539f\u5247\u300c0\u300d\u3068\u8a18\u5165\u3057\u307e\u3059\u3002<\/span><\/p>\n
 \u00a0<\/span><\/h2>\n
 \n
 Gains or profits from Employee Stock Option (ESOP)\/other forms of Employee Share Ownership (ESOW) Plans\uff1a\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u3088\u308b\u5229\u76ca\u4eab\u53d7\u984d<\/b><\/li>\n<\/ol>\n
 \u00a0<\/span><\/h2>\n
 \u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u884c\u4f7f\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u5229\u76ca\u3092\u4eab\u53d7\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u91d1\u984d\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306a\u3069\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/span><\/p>\n
 \u00a0<\/span><\/h2>\n
 \u3053\u3061\u3089\u306e\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u8ffd\u52a0\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u985e\u3068\u3057\u3066\u3001Appendix 8B\u3092\u8a18\u5165\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n
 \u00a0<\/span><\/h2>\n
 \n
 Value of Benefits-in-kind\uff1a\u73fe\u7269\u652f\u7d66<\/b><\/li>\n<\/ol>\n
 \u00a0<\/span><\/h2>\n
 \u305d\u306e\u4ed6\u3001\u5bb6\u8cc3\u88dc\u52a9\u3084\u6d77\u5916\u65c5\u884c\u4fdd\u967a\u3001\u5b50\u5973\u306e\u5b66\u8cbb\u88dc\u52a9\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u5168\u3066\u73fe\u7269\u652f\u7d66\uff08Benefits-in-kind\uff09\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u307e\u3059\u3002<\/span><\/p>\n
 \u00a0<\/span><\/h2>\n
 \u3053\u3061\u3089\u306e\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u8ffd\u52a0\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u985e\u3068\u3057\u3066\u3001Appendix 8A\u3092\u8a18\u5165\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n
 \u00a0<\/span><\/h2>\n
 \u6b21\u56de\u306f\u3053\u306e\u73fe\u7269\u652f\u7d66\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u3001\u8a73\u8ff0\u3057\u307e\u3059\u3002<\/span><\/p>\n
 
 <\/h2>\n
 \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
 \u4ee5\u4e0b\u306e\u30ea\u30f3\u30af\u304b\u3089\u3001\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n
 \u00a0<\/span><\/h2>\n
 \u3010\u554f\u3044\u5408\u308f\u305b\u5148\u3011<\/span><\/p>\n
 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/span><\/p>\n
 \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba<\/span><\/p>\n
 \u8fd1\u85e4\u8cb4\u653f<\/span><\/p>\n
 kondo.takamasa@tokyoconsultinggroup.com<\/span><\/a><\/p>\n
 +65-9181-5064<\/span><\/p>\n
 http:\/\/www.kuno-cpa.co.jp\/form\/<\/span><\/a><\/p>\n
 \uff5e▶YouTuber<\/strong><\/span>\u306b\u306a\u308a\u307e\u3057\u305f\uff01\uff5e<\/span><\/h2>\n\u5f0a\u793eYouTube\u30c1\u30e3\u30f3\u30cd\u30eb \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
 \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
 \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
 \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
 \u305c\u3072\u4e00\u5ea6\u3054\u89a7\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\uff01<\/p>\n
 \u307e\u305f\u3001\u4ee3\u8868\u306e\u4e45\u91ce\u304c\u57f7\u7b46\u3057\u305f
 \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>
 \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
 <\/iframe><\/p>\n<hr \/>\n\u00a0<\/p>\n\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u00a0 \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba \u8fd1\u85e4\u8cb4\u653f<\/p>\n<img decoding=\"async\" src=\"https:\/\/blogimg.goo.ne.jp\/thumbnail\/5c\/b2\/feb1a92fe41966f1690171e28a8bd8b7_s.jpg\" alt=\"\" \/><\/p>\n<a>kondo.takamasa@tokyoconsultinggroup.com<\/a><\/p>\n+65-6632-3589<\/p>\n\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":"TCG\u306e\u30ce\u30a6\u30cf\u30a6\u30c4\u30fc\u30ebWiki Investment\u306e\u4e2d\u304b\u3089\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u304a\u3051\u308b\u7a0e\u52d9\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u516c\u958b\u3057\u307e\u3059\u3002 \u76ee\u6b211 \u00a02 \u00a03 \u00a04 \u00a05 \u00a06 \u00a07 \u00a08 \u00a09 \u00a010 \u00a011 \u00a012 \u00a013 \u00a014 \u00a015 \u00a01 […]","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\/1213"}],"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=1213"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/posts\/1213\/revisions"}],"predecessor-version":[{"id":1215,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/posts\/1213\/revisions\/1215"}],"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=1213"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/categories?post=1213"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/tags?post=1213"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}