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\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u99d0\u5728\u54e1\u306e\u5ca9\u57ce\u3067\u3059\u3002<\/p>\n

<\/p>\n

\u3000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3082\u500b\u4eba\u78ba\u5b9a\u7533\u544a\u306e\u6642\u671f\u304c\u8fd1\u3065\u3044\u3066\u6765\u3066\u304a\u308a\u3001\u7686\u69d8\u306e\u624b\u5143\u306b\u3082\u78ba\u5b9a\u7533\u544a\u66f8\u985e\u304cIRAS\u3088\u308a\u5c4a\u3044\u305f\u3053\u3068\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

\u3000\u53bb\u5e74\u306e\u9014\u4e2d\u3067\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3078\u8d74\u4efb\u3057\u305f\u65b9\u306a\u3069\u306f\u500b\u5225\u306b\u53d6\u308a\u306b\u884c\u304f\u5fc5\u8981\u3082\u3042\u308b\u306e\u3067\u3001\u6765\u670815\u65e5(18\u65e5)\u306e\u7533\u544a\u671f\u9650\u306b\u9593\u306b\u5408\u3046\u3088\u3046\u3001\u4f59\u88d5\u3092\u3082\u3063\u3066\u6e96\u5099\u3057\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

<\/p>\n

\u3000\u3055\u3066\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u7387\u306f\u7d2f\u9032\u8ab2\u7a0e\u3067\u6700\u592720%\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u4e0b\u8a18\u3001\u53c2\u8003\u307e\u3067\u306b\u8868\u3092\u8a18\u8f09\u81f4\u3057\u307e\u3059\u3002<\/p>\n

<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\u8ab2\u7a0e\u6240\u5f97<\/strong><\/p>\n<\/td>\n
\n
\u7a0e\u7387<\/strong><\/p>\n<\/td>\n<\/tr>\n
\n
20,000S$\u307e\u3067<\/p>\n<\/td>\n
\n
0%<\/p>\n<\/td>\n<\/tr>\n
\n
20,001\uff5e30,000S$<\/p>\n<\/td>\n
\n
2%<\/p>\n<\/td>\n<\/tr>\n
\n
30,001\uff5e40,000S$<\/p>\n<\/td>\n
\n
3.5%<\/p>\n<\/td>\n<\/tr>\n
\n
40,001\uff5e80,000S$<\/p>\n<\/td>\n
\n
7%<\/p>\n<\/td>\n<\/tr>\n
\n
80,001\uff5e120,000S$<\/p>\n<\/td>\n
\n
11.5%<\/p>\n<\/td>\n<\/tr>\n
\n
120,001\uff5e160,000S$<\/p>\n<\/td>\n
\n
15%<\/p>\n<\/td>\n<\/tr>\n
\n
160,001\uff5e200,000S$<\/p>\n<\/td>\n
\n
17%<\/p>\n<\/td>\n<\/tr>\n
\n
200,001\uff5e320,000S$<\/p>\n<\/td>\n
\n
18%<\/p>\n<\/td>\n<\/tr>\n
\n
320,001S$\uff5e<\/p>\n<\/td>\n
\n
20%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/p>\n
<\/p>\n
\u3000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u653f\u5e9c\u306f\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3092\u901a\u3058\u305f\u96fb\u5b50\u7533\u544a\u30b7\u30b9\u30c6\u30e0e-filing\u3092\u901a\u3058\u3066\u7533\u544a\u3059\u308b\u3053\u3068\u3092\u63a8\u9032\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u305d\u306e\u969b\u3001\u901a\u5e38\u306e\u7533\u544a\u66f8Firm B1\u306e\u30da\u30fc\u30d1\u30fc\u30d9\u30fc\u30b9\u3067\u7533\u544a\u3059\u308b\u5834\u5408\u3001\u63d0\u51fa\u671f\u9650\u306f4\u670815\u65e5\u307e\u3067\u3068\u306a\u308a\u307e\u3059\u304c\u3001SingPass\u3092\u4f7f\u3063\u305f\u96fb\u5b50\u7533\u544a\u306e\u5834\u5408\u306f\u82e5\u5e72\u5ef6\u9577\u304c\u8a8d\u3081\u3089\u308c\u30014\u670818\u65e5\u307e\u3067\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u63d0\u51fa\u304c\u9045\u308c\u308b\u5834\u5408\u306f\u3001\u5404\u81ea\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u305b\u3089\u308c\u308b\u305f\u3081\u3001\u304f\u308c\u3050\u308c\u3082\u63d0\u51fa\u304c\u9001\u308c\u306a\u3044\u3088\u3046\u3001\u4e8b\u524d\u306e\u7533\u544a\u3092\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u81f4\u3057\u307e\u3059\u3002\u500b\u4eba\u3067\u7533\u544a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u57fa\u672c\u7684\u306b\u4f1a\u793e\u304b\u3089\u7dcf\u5408\u652f\u7d66\u984d\u3092\u7b97\u51fa\u3057\u305fIR8A\u3001\u3044\u308f\u3086\u308b\u65e5\u672c\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u7528\u610f\u3057\u3066\u3082\u3089\u3044\u3001\u305d\u306e\u4ed6\u624b\u5f53\u3066(Benefit-in-kind)\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u306fAppendix8A\u3092\u7528\u610f\u3057\u305f\u4e0a\u3067\u3001\u7533\u544a\u624b\u7d9a\u304d\u3092\u9032\u3081\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u3000\u4e0d\u660e\u70b9\u7b49\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u3044\u3064\u3067\u3082\u3054\u9023\u7d61\u3044\u305f\u3060\u3051\u308c\u3070\u3068\u5b58\u3058\u307e\u3059\u3002<\/p>\n
\u3000\u3000<\/p>\n
\u4ee5\u4e0a<\/p>\n

<\/strong><\/p>\n
\uff1c\u65b0\u30b5\u30fc\u30d3\u30b9\u767b\u5834\uff1e<\/strong><\/p>\n
<\/span><\/p>\n
$\"\u6d77\u5916\u9032\u51fa\u8cea\u554f\u30b5\u30fc\u30d3\u30b9\"$ <\/a><\/p>\n
$\"\"$ <\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u99d0\u5728\u54e1\u306e\u5ca9\u57ce\u3067\u3059\u3002 \u3000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3082\u500b\u4eba\u78ba\u5b9a\u7533\u544a\u306e\u6642\u671f\u304c\u8fd1\u3065\u3044\u3066\u6765\u3066\u304a\u308a\u3001\u7686\u69d8\u306e\u624b\u5143\u306b\u3082\u78ba\u5b9a\u7533\u544a\u66f8\u985e\u304cIRAS\u3088\u308a\u5c4a\u3044\u305f\u3053\u3068\u304b\u3068\u601d\u3044\u307e\u3059\u3002 \u3000\u53bb\u5e74\u306e\u9014\u4e2d\u3067\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3078\u8d74\u4efb\u3057 […]","protected":false},"author":1,"featured_media":806,"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":"","_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\/148"}],"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=148"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/posts\/148\/revisions"}],"predecessor-version":[{"id":1275,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/posts\/148\/revisions\/1275"}],"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=148"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/categories?post=148"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/tags?post=148"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

\n \u8ab2\u7a0e\u6240\u5f97<\/strong><\/p>\n<\/td>\n	\n \u7a0e\u7387<\/strong><\/p>\n<\/td>\n<\/tr>\n
\n 20,000S$\u307e\u3067<\/p>\n<\/td>\n	\n 0%<\/p>\n<\/td>\n<\/tr>\n
\n 20,001\uff5e30,000S$<\/p>\n<\/td>\n	\n 2%<\/p>\n<\/td>\n<\/tr>\n
\n 30,001\uff5e40,000S$<\/p>\n<\/td>\n	\n 3.5%<\/p>\n<\/td>\n<\/tr>\n
\n 40,001\uff5e80,000S$<\/p>\n<\/td>\n	\n 7%<\/p>\n<\/td>\n<\/tr>\n
\n 80,001\uff5e120,000S$<\/p>\n<\/td>\n	\n 11.5%<\/p>\n<\/td>\n<\/tr>\n
\n 120,001\uff5e160,000S$<\/p>\n<\/td>\n	\n 15%<\/p>\n<\/td>\n<\/tr>\n
\n 160,001\uff5e200,000S$<\/p>\n<\/td>\n	\n 17%<\/p>\n<\/td>\n<\/tr>\n
\n 200,001\uff5e320,000S$<\/p>\n<\/td>\n	\n 18%<\/p>\n<\/td>\n<\/tr>\n
\n 320,001S$\uff5e<\/p>\n<\/td>\n	\n 20%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n <\/p>\n <\/p>\n \u3000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u653f\u5e9c\u306f\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3092\u901a\u3058\u305f\u96fb\u5b50\u7533\u544a\u30b7\u30b9\u30c6\u30e0e-filing\u3092\u901a\u3058\u3066\u7533\u544a\u3059\u308b\u3053\u3068\u3092\u63a8\u9032\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u305d\u306e\u969b\u3001\u901a\u5e38\u306e\u7533\u544a\u66f8Firm B1\u306e\u30da\u30fc\u30d1\u30fc\u30d9\u30fc\u30b9\u3067\u7533\u544a\u3059\u308b\u5834\u5408\u3001\u63d0\u51fa\u671f\u9650\u306f4\u670815\u65e5\u307e\u3067\u3068\u306a\u308a\u307e\u3059\u304c\u3001SingPass\u3092\u4f7f\u3063\u305f\u96fb\u5b50\u7533\u544a\u306e\u5834\u5408\u306f\u82e5\u5e72\u5ef6\u9577\u304c\u8a8d\u3081\u3089\u308c\u30014\u670818\u65e5\u307e\u3067\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u63d0\u51fa\u304c\u9045\u308c\u308b\u5834\u5408\u306f\u3001\u5404\u81ea\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u305b\u3089\u308c\u308b\u305f\u3081\u3001\u304f\u308c\u3050\u308c\u3082\u63d0\u51fa\u304c\u9001\u308c\u306a\u3044\u3088\u3046\u3001\u4e8b\u524d\u306e\u7533\u544a\u3092\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u81f4\u3057\u307e\u3059\u3002\u500b\u4eba\u3067\u7533\u544a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u57fa\u672c\u7684\u306b\u4f1a\u793e\u304b\u3089\u7dcf\u5408\u652f\u7d66\u984d\u3092\u7b97\u51fa\u3057\u305fIR8A\u3001\u3044\u308f\u3086\u308b\u65e5\u672c\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u7528\u610f\u3057\u3066\u3082\u3089\u3044\u3001\u305d\u306e\u4ed6\u624b\u5f53\u3066(Benefit-in-kind)\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u306fAppendix8A\u3092\u7528\u610f\u3057\u305f\u4e0a\u3067\u3001\u7533\u544a\u624b\u7d9a\u304d\u3092\u9032\u3081\u307e\u3059\u3002<\/p>\n <\/p>\n \u3000\u4e0d\u660e\u70b9\u7b49\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u3044\u3064\u3067\u3082\u3054\u9023\u7d61\u3044\u305f\u3060\u3051\u308c\u3070\u3068\u5b58\u3058\u307e\u3059\u3002<\/p>\n \u3000\u3000<\/p>\n \u4ee5\u4e0a<\/p>\n <\/strong><\/p>\n \uff1c\u65b0\u30b5\u30fc\u30d3\u30b9\u767b\u5834\uff1e<\/strong><\/p>\n <\/span><\/p>\n $\"\u6d77\u5916\u9032\u51fa\u8cea\u554f\u30b5\u30fc\u30d3\u30b9\"$ <\/a><\/p>\n $\"\"$ <\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u99d0\u5728\u54e1\u306e\u5ca9\u57ce\u3067\u3059\u3002 \u3000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3082\u500b\u4eba\u78ba\u5b9a\u7533\u544a\u306e\u6642\u671f\u304c\u8fd1\u3065\u3044\u3066\u6765\u3066\u304a\u308a\u3001\u7686\u69d8\u306e\u624b\u5143\u306b\u3082\u78ba\u5b9a\u7533\u544a\u66f8\u985e\u304cIRAS\u3088\u308a\u5c4a\u3044\u305f\u3053\u3068\u304b\u3068\u601d\u3044\u307e\u3059\u3002 \u3000\u53bb\u5e74\u306e\u9014\u4e2d\u3067\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3078\u8d74\u4efb\u3057 […]","protected":false},"author":1,"featured_media":806,"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":"","_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\/148"}],"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=148"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/posts\/148\/revisions"}],"predecessor-version":[{"id":1275,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/posts\/148\/revisions\/1275"}],"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=148"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/categories?post=148"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/tags?post=148"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}