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<\/p>\n

\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306f\u3001\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u304c\u975e\u8ab2\u7a0e\u3067\u3042\u308b\u3053\u3068\u306f\u6709\u540d\u306a\u8a71\u3067\u3059\u3002\u8cc7\u672c\u53d6\u5f15\u306b\u304b\u304b\u308b\u8cbb\u7528\u306f\u7a0e\u52d9\u4e0a\u3001\u640d\u91d1\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n

\u8cc7\u672c\u53d6\u5f15\u3068\u640d\u76ca\u53d6\u5f15\u306e\u7dda\u5f15\u304d\u306f\u66d6\u6627\u3067\u3001\u69d8\u3005\u306a\u8ad6\u8aac\u304c\u98db\u3073\u4ea4\u3063\u3066\u3044\u307e\u3059\u3002
\u6240\u5f97\u3092\u751f\u307f\u51fa\u3059\u6e90\u6cc9\u90e8\u5206\u306f\u6728\u306b\u4f8b\u3048\u3066\u8cc7\u672c\u53d6\u5f15\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u7d50\u679c\u3068\u3057\u3066\u751f\u307f\u51fa\u3055\u308c\u305f\u640d\u76ca\u306e\u90e8\u5206\u306f\u679c\u5b9f\u3068\u3057\u3066\u640d\u76ca\u53d6\u5f15\u3068\u3059\u308b\u8003\u3048\u65b9\u304c\u3001\u6700\u3082\u4e00\u822c\u7684\u306b\u7528\u3044\u3089\u308c\u307e\u3059\u3002
\u305d\u306e\u4ed6\u306b\u3082\u3001\u53d6\u5f15\u306e\u767a\u751f\u983b\u5ea6\u304b\u3089\u5224\u65ad\u3059\u308b\u5834\u5408\u306a\u3069\u3001\u5224\u4f8b\u306b\u3088\u308a\u69d8\u3005\u306a\u57fa\u6e96\u304c\u7528\u3044\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u8a72\u5f53\u3059\u308b\u53d6\u5f15\u304c\u3001\u8cc7\u672c\u53d6\u5f15\u304b\u640d\u76ca\u53d6\u5f15\u304c\u4e0d\u660e\u77ad\u306a\u5834\u5408\u3001IRAS\u306bE-mail\u306b\u3066\u554f\u3044\u5408\u308f\u305b\u3092\u884c\u3044\u3001\u56de\u7b54\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u4f1a\u8a08\u4e0a\u306e\u6e1b\u4fa1\u511f\u5374\u3082\u3001\u539f\u5247\u3068\u3057\u3066\u7a0e\u52d9\u4e0a\u306f\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308a\u307e\u3059\u3002
\u3057\u304b\u3057\u3001\u4e8b\u696d\u306b\u76f4\u63a5\u95a2\u308f\u308b\u56fa\u5b9a\u8cc7\u7523\u3078\u306e\u6295\u8cc7\u306b\u4fc2\u308b\u8cbb\u7528\u3067\u3042\u308c\u3070\u3001\u672c\u6765\u3067\u3042\u308c\u3070\u640d\u91d1\u306b\u7b97\u5165\u3055\u308c\u3066\u7136\u308b\u3079\u304d\u3067\u3042\u308b\u3001\u3068\u3044\u3046\u653f\u7b56\u4e0a\u306e\u8003\u616e\u304b\u3089\u3001Capital Allowance\u3068\u3044\u3046\u7a0e\u52d9\u4e0a\u306e\u6e1b\u4fa1\u511f\u5374\u306b\u3042\u305f\u308b\u5236\u5ea6\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u901a\u5e38\u56fa\u5b9a\u8cc7\u7523\u306b\u8a55\u4fa1\u6e1b\u304c\u767a\u751f\u3057\u305f\u969b\u306b\u300cWrite off\u300d\u3068\u3044\u3046\u8868\u73fe\u304c\u7528\u3044\u3089\u308c\u307e\u3059\u304c\u3001IRAS\u306f\u3001\u7279\u5b9a\u306e\u4f1a\u8a08\u5e74\u5ea6\u306b\u300cCapital Allowance\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u300d\u3092\u56fa\u5b9a\u8cc7\u7523\u306e\u300cWrite Off\u300d\u3068\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\u3002
\u3053\u306e\u70b9\u306f\u82f1\u6587\u4f1a\u8a08\u306b\u7cbe\u901a\u3057\u3066\u3044\u308b\u99d0\u5728\u54e1\u306e\u65b9\u3067\u3042\u3063\u3066\u3082\u3001\u8868\u73fe\u306b\u6df7\u4e71\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

3. Capital Allowance\u306e\u5bfe\u8c61\u3068\u306a\u308b\u56fa\u5b9a\u8cc7\u7523<\/p>\n

\u7a0e\u52d9\u4e0a\u3001\u300cPlant and Machinery\u300d\u3068\u5206\u985e\u3055\u308c\u308b\u56fa\u5b9a\u8cc7\u7523\u3001\u304a\u3088\u3073\u4e0b\u8acb\u3051\u4f1a\u793e\u3084\u4ed6\u306e\u56e3\u4f53\u304cPlant and Machinery\u3092\u7528\u3044\u305f\u5834\u5408\u306b\u639b\u304b\u308b\u8cbb\u7528\u3001\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

Plant and Machinery\u306b\u542b\u307e\u308c\u308b\u56fa\u5b9a\u8cc7\u7523\u306e\u7bc4\u56f2\u306f\u3001\u305d\u306e\u65e5\u672c\u8a9e\u8a33\u304b\u3089\u60f3\u50cf\u3057\u5f97\u308b\u3082\u306e\u3088\u308a\u3082\u5e45\u5e83\u304f\u3001\u4f8b\u3068\u3057\u3066\u3001\u30ab\u30fc\u30da\u30c3\u30c8\u3001\u5bb6\u5177\u3001\u5370\u5237\u6a5f\u3001\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u30fc\u3001\u81ea\u52d5\u8eca\u7b49\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002
\u4e00\u65b9\u3001Plant and Machinery\u306b\u542b\u307e\u308c\u306a\u3044\u56fa\u5b9a\u8cc7\u7523\u306e\u4f8b\u3068\u3057\u3066\u306f\u3001\u65e5\u3088\u3051\/\u96e8\u3088\u3051\u30ab\u30fc\u30c6\u30f3\u3001\u5929\u6c17\u5668\u5177\u3001\u5929\u4e95\u7248\u3001\u30d5\u30ed\u30a2\u30ea\u30f3\u30b0\u306a\u3069\u3001\u5efa\u7269\u306e\u4e00\u90e8\u306b\u5f53\u305f\u308b\u8cc7\u7523\u304c\u3053\u308c\u306b\u542b\u307e\u308c\u307e\u3059\u3002
\u3053\u3046\u3057\u305f\u3001\u30d3\u30b8\u30cd\u30b9\u304c\u884c\u308f\u308c\u308b\u6577\u5730\u3068\u4e0d\u53ef\u5206\u306e\u3082\u306e\u306f\u3001Plant and Machinery\u306b\u306f\u542b\u307e\u308c\u305a\u3001Renovation\u3084Refurbishment\u3068\u3057\u3066\u533a\u5206\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u306a\u304a\u30012020\u5e74\u5ea6\u306e\u4e88\u7b97\u6848\u306b\u3066\u30012021\u5e741\u67081\u65e5\u4ee5\u964d\u3001\u653f\u5e9c\u307e\u305f\u306f\u6cd5\u5b9a\u7406\u4e8b\u4f1a\u304b\u3089\u306eCapital Grants\uff08\u8cc7\u672c\u52a9\u6210\u91d1\uff09\u304c\u7528\u3044\u3089\u308c\u305f\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u4e8c\u91cd\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u4eab\u53d7\u3092\u9632\u6b62\u3059\u308b\u76ee\u7684\u306b\u3088\u308a\u3001Capital Allowance\u304c\u9069\u7528\u3055\u308c\u306a\u3044\u3053\u3068\u304c\u767a\u8868\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

4.\u6b20\u640d\u91d1\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001Capital Allowance\u306f\u4f7f\u3048\u308b\uff01\uff1f<\/p>\n

Capital Allowance\u306f\u3001\u5272\u8ce6\u5e74\u5ea6\uff08Year of Assessment\uff09\u306b\u6b20\u640d\u91d1\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u5834\u5408\u7b49\u306b\u306f\u3001\u6b21\u671f\u4ee5\u964d\u306b\u7e70\u308a\u8d8a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002
\u7e70\u308a\u8d8a\u3057\u305f\u984d\u306f\u3001\u7fcc\u5272\u8ce6\u5e74\u5ea6\u4ee5\u964d\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u76f8\u6bba\u306b\u7528\u3044\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u6b20\u640d\u91d1\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3082\u3001\u7e70\u308a\u8d8a\u3055\u305a\u306b\u640d\u91d1\u7b97\u5165\u3057\u3001\u7a0e\u52d9\u4e0a\u306e\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u3001\u4f55\u901a\u308a\u304b\u306b\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u4e2d\u304b\u3089\u4efb\u610f\u3067\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\uff08\uff11\uff10\uff10\uff05\u511f\u5374\uff09
\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u30fc\u3084\u3001\u30e9\u30c3\u30d7\u30c8\u30c3\u30d7\u3001\u5370\u5237\u6a5f\u306a\u3069\u306e\u30aa\u30fc\u30c8\u30e1\u30fc\u30b7\u30e7\u30f3\u6a5f\u5668\u3084\u3001$5,000\u4ee5\u4e0b\u306e\u4f4e\u4fa1\u5024\u8cc7\u7523\u306b\u95a2\u3057\u3066\u306f\u3001\u53d6\u5f97\u5e74\u5ea6\u306b\u53d6\u5f97\u539f\u4fa1\u306e\u5168\u984d\u511f\u5374\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\uff08\uff12\u5e74\u9593\u52a0\u901f\u511f\u5374\uff09
\uff12\uff10\uff12\uff10\u5e74\u3001\uff12\uff10\uff12\uff11\u5e74\u5ea6\u4e88\u7b97\u6848\u3067\u3001\u65b0\u305f\u306a\u306b\u767a\u8868\u3055\u308c\u305f\u306e\u304c\u3001\uff12\u5e74\u9593\u306e\u52a0\u901f\u511f\u5374\u306e\u898f\u5b9a\u3067\u3059\u3002
\u65b0\u3057\u3044\u56fa\u5b9a\u8cc7\u7523\u3078\u306e\u6295\u8cc7\u306e\u652f\u63f4\u3068\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u7de9\u548c\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u5272\u8ce6\u5e74\u5ea6\uff12\uff10\uff12\uff11\u5e74\u3001\u3082\u3057\u304f\u306f\uff12\uff10\uff12\uff12\u5e74\u306b\u53d6\u5f97\u3055\u308c\u3001\uff13\u5e74\u307e\u305f\u306f\u898f\u5b9a\u8010\u7528\u5e74\u6570\u306b\u3088\u308a\u511f\u5374\u3055\u308c\u308b\u4e88\u5b9a\u3060\u3063\u305f\u8cc7\u7523\u3092\u3001\uff12\u5e74\u9593\u3067\u306e\u52a0\u901f\u511f\u5374\u6cd5\u306b\u3088\u308a\u511f\u5374\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3057\u305f\u3002
\u5177\u4f53\u7684\u306b\u306f\u3001\u521d\u5e74\u5ea6\u306b\u53d6\u5f97\u539f\u4fa1\u306e\uff17\uff15\uff05\u3092\u3001\u6b21\u5e74\u5ea6\u306b\uff12\uff15\uff05\u3092\u3001\u305d\u308c\u305e\u308c\u511f\u5374\u3057\u307e\u3059\u3002<\/p>\n

\uff08\uff13\u5e74\u9593\u511f\u5374\uff09
\u3053\u306e\u511f\u5374\u65b9\u6cd5\u306f\u3001Capital Allowance\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5168\u3066\u306e\u8cc7\u7523\u306b\u7528\u3044\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002
\u73fe\u91d1\u3067\u8cfc\u5165\u3057\u305f\u8cc7\u7523\u3067\u3042\u308c\u3070\u3001\u53d6\u5f97\u539f\u4fa1\u3092\uff13\u5e74\u9593\u5747\u7b49\u5272\u308a\u306b\u3057\u3066\u3001\u5168\u984d\u511f\u5374\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002
\u4e00\u65b9\u3001\u5206\u5272\u6255\u3044\u3067\u8cfc\u5165\u3057\u305f\u8cc7\u7523\u3067\u3042\u308c\u3070\u3001\u5143\u672c\u3068\u30c7\u30dd\u30b8\u30c3\u30c8\u306e\u548c\u306e\u91d1\u984d\u306e3\u5206\u306e\uff11\u304c\u3001\u511f\u5374\u306e\u9650\u5ea6\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\uff08\u6240\u5f97\u7a0e\u6cd5\u3067\u898f\u5b9a\u3055\u308c\u305f\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u57fa\u3065\u3044\u3066\u3001\u8010\u7528\u5e74\u6570\u3067\u511f\u5374\uff09
\u8010\u7528\u5e74\u6570\u304c\u300112\u5e74\u4ee5\u4e0b\u3067\u3042\u308b\u304b\u3001\u3082\u3057\u304f\u306f16\u5e74\u3067\u3042\u308b\u304b\u306b\u3088\u308a\u3001\u6240\u5f97\u7a0e\u6cd5\u306b\u3066\u7570\u306a\u308b\u511f\u5374\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u304c\u63d0\u793a\u3055\u308c\u3066\u304a\u308a\u3001\u8a72\u5f53\u3059\u308b\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u5f93\u3063\u305f\u65b9\u6cd5\u3067\u511f\u5374\u3092\u884c\u3044\u307e\u3059\u3002
\u307e\u305f\u3001Capital Allowance\u306e\u4e2d\u3067\u3082\u3001\u6bce\u5e74\u8a8d\u3081\u3089\u308c\u308bAnnual Allowance\u306b\u52a0\u3048\u3001\u56fa\u5b9a\u8cc7\u7523\u8cfc\u5165\u521d\u5e74\u5ea6\u306b\u306e\u307f\u8a8d\u3081\u3089\u308c\u308bInitial allowance\u304c\u5b58\u5728\u3057\u307e\u3059\u3002
\u73fe\u91d1\u3067\u8cfc\u5165\u3057\u305f\u5834\u5408\u3001Initial allowance\u306e\u984d\u306f\u3001\u53d6\u5f97\u539f\u4fa1\u306e\uff12\uff10\uff05\u3001Annual Allowance\u306f\u53d6\u5f97\u539f\u4fa1\u306e\uff18\uff10\uff05\u3092\u8010\u7528\u5e74\u6570\u3067\u5272\u3063\u305f\u984d\u3068\u306a\u308a\u3001\u5206\u5272\u6255\u3044\u306b\u3088\u308b\u8cfc\u5165\u306e\u5834\u5408\u3001Initial allowance\u306f\u5143\u672c\u3068\u30c7\u30dd\u30b8\u30c3\u30c8\u306e\u548c\u306e\uff12\uff10\uff05\u3001Annual Allowance\u306f\u3001\u53d6\u5f97\u539f\u4fa1\u306e\uff18\uff10\uff05\u3092\u8010\u7528\u5e74\u6570\u3067\u5272\u3063\u305f\u984d\u3068\u306a\u308a\u307e\u3059\u3002
\u305f\u3060\u3057\u3001\u652f\u6255\u3044\u304c\u306a\u3055\u308c\u3066\u306a\u3044\u5272\u8ce6\u5e74\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001Initial allowance\u306e\u652f\u6255\u3044\u304c\u306a\u3044\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

\u8a73\u3057\u3044\u984d\u304c\u77e5\u308a\u305f\u3044\u5834\u5408\u306f\u3001IRAS\u306eHP\u3088\u308a\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u53ef\u80fd\u306a\u8a08\u7b97\u6a5f\u3092\u7528\u3044\u3066\u3001\u8a08\u7b97\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u4ee5\u4e0a\u3001\u4eca\u56de\u306fCapital Allowance\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3057\u307e\u3057\u305f\u3002
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\u76ee\u6b21<\/p>

1<\/span> ~SNS LINKS~<\/a>
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 ~SNS LINKS~<\/strong><\/span><\/h1>\n $\"\"$ <\/a> $\"\"$ <\/a> $\"\"$ <\/a> $\"\"$ <\/a> $\"\"$ <\/a><\/p>\n
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