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{"id":190,"date":"2016-03-14T17:10:49","date_gmt":"2016-03-14T17:10:49","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/singapore_blog\/%e9%83%a8%e5%88%86%e5%85%8d%e7%a8%8e%e5%88%b6%e5%ba%a6\/"},"modified":"2019-02-04T08:08:53","modified_gmt":"2019-02-04T08:08:53","slug":"%e9%83%a8%e5%88%86%e5%85%8d%e7%a8%8e%e5%88%b6%e5%ba%a6","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/%e9%83%a8%e5%88%86%e5%85%8d%e7%a8%8e%e5%88%b6%e5%ba%a6\/","title":{"rendered":"\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u90e8\u5206\u514d\u7a0e\u5236\u5ea6"},"content":{"rendered":"<p>\u3000\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>\u3000\u4eca\u56de\u306f\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u90e8\u5206\u514d\u7a0e\u5236\u5ea6\u306b\u3064\u3044\u3066\u8ff0\u3079\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<p>\u3000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306f\u5916\u8cc7\u8a98\u81f4\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u5e7e\u591a\u306e\u512a\u9047\u7a0e\u5236\u3092\u8a2d\u3051\u3066\u304a\u308a\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3092\u7d4c\u7531\u3057\u305f\u30d3\u30b8\u30cd\u30b9\u30b9\u30ad\u30fc\u30e0\u3092\u6d3b\u7528\u3057\u3088\u3046\u3068\u3001\u591a\u304f\u306e\u65e5\u672c\u4f01\u696d\u304c\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3078\u3068\u9032\u51fa\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3000<br \/>\u3010\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u7a0e\u306e\u6982\u8981\u3011<\/p>\n<p>\u3000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u6cd5\u4eba\u7a0e\u7387\u306f17%\u304c\u9069\u7528\u3055\u308c\u3001\u30a2\u30b8\u30a2\u306e\u4e2d\u3067\u3082\u6700\u3082\u4f4e\u3044\u7a0e\u7387\u306e\u56fd\u306e\u4e00\u3064\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\u3000\u307e\u305f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u306f\u3001\u8ab2\u7a0e\u7bc4\u56f2\u306b\u3064\u3044\u3066\u3082\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u304c\u3042\u308a\u307e\u3059\u3002\u4ed6\u56fd\u306b\u304a\u3044\u3066\u306f\u3001\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u3068\u56fd\u5916\u6e90\u6cc9\u6240\u5f97\u306e\u4e21\u65b9\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u5168\u4e16\u754c\u6240\u5f97\u8ab2\u7a0e\u304c\u4e00\u822c\u7684\u3067\u3059\u304c\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u304a\u3044\u3066\u3001\u56fd\u5916\u6e90\u6cc9\u6240\u5f97\u306e\u3046\u3061\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u9001\u91d1\u3055\u308c\u305f\u90e8\u5206\u306e\u307f\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u305d\u308c\u4ee5\u5916\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306f\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u3010Partial Tax Exemption\u306e\u6982\u8981\u3011<br \/>\u3000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u6cd5\u4eba\u7a0e\u7387\u306f17%\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u4ee5\u524d\u3088\u308aPartial Tax Exemption(\u90e8\u5206\u514d\u7a0e)\u304c\u63a1\u7528\u3055\u308c\u3066\u304a\u308a\u3001\u8ab2\u7a0e\u6240\u5f97\u306e\u3046\u3061\u3001\u6700\u521d\u306e10,000SGD\u307e\u3067\u306f75%\u304c\u514d\u7a0e\u3068\u3055\u308c\u3001\u6b21\u306e29,000SGD\u306b\u3064\u3044\u3066\u306f50%\u304c\u514d\u7a0e\u3068\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<br \/>\u30002013\u5e74\u5ea6\u306e\u4e88\u7b97\u6848\u3088\u308a\u3001\u4e0a\u8a18\u90e8\u5206\u514d\u7a0e\u306b\u52a0\u3048\u3066\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u984d\u306e\u3046\u306130%\u5206\u3092\u6e1b\u7a0e\u3059\u308b\u3053\u3068\u304c\u767a\u8868\u3055\u308c\u307e\u3057\u305f\u3002\u305f\u3060\u3057\u3001\u6e1b\u7a0e\u984d\u306e\u4e0a\u9650\u306f30,000SGD\u307e\u3067\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u7269\u4fa1\u4e0a\u6607\u3092\u7406\u7531\u3068\u3057\u305f\u5236\u5ea6\u3067\u3042\u308a\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3078\u306e\u6295\u8cc7\u3092\u3055\u3089\u306b\u4fc3\u9032\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3010\u8a08\u7b97\u4f8b\u3011<br \/>\u3000\u8ab2\u7a0e\u6240\u5f97\u3092500,000SGD\u3068\u4eee\u5b9a\u3057\u305f\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6cd5\u4eba\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&#12316;2012\u5e74\u5ea6\u307e\u3067&#12316;<\/p>\n<table width=\"588\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"163\">\n<p align=\"center\"><strong>\u9805\u76ee<\/strong><\/p>\n<\/td>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"237\">\n<p align=\"center\"><strong>\u8a08\u7b97\u5f0f<\/strong><\/p>\n<\/td>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"188\">\n<p align=\"center\"><strong>\u984d<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"163\">\n<p align=\"center\">\u8ab2\u7a0e\u6240\u5f97<\/p>\n<\/td>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"237\">\n<p align=\"left\">\u3000<\/p>\n<\/td>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"188\">\n<p align=\"right\">500,000SGD<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" nowrap=\"nowrap\" width=\"163\">\n<p align=\"center\">\u90e8\u5206\u514d\u7a0e<\/p>\n<\/td>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"237\">\n<p align=\"left\">\u246010,000SGD&times;75%=7,500SGD<\/p>\n<\/td>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"188\">\n<p align=\"left\">\u3000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"237\">\n<p align=\"left\">\u2461290,000SG&times;50%=145,000SGD<\/p>\n<\/td>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"188\">\n<p align=\"right\">\u2460\uff0b\u2461\u3000152,500SGD<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"163\">\n<p align=\"center\">\u90e8\u5206\u514d\u7a0e\u5f8c\u8ab2\u7a0e\u6240\u5f97<\/p>\n<\/td>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"237\">\n<p align=\"left\">\u3000<\/p>\n<\/td>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"188\">\n<p align=\"right\">347,500SGD<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"163\">\n<p align=\"center\">\u6cd5\u4eba\u6240\u5f97\u7a0e\u984d<\/p>\n<\/td>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"237\">\n<p align=\"left\">347,500&times;17%=59,075SGD<\/p>\n<\/td>\n<td valign=\"bottom\" nowrap=\"nowrap\" width=\"188\">\n<p align=\"right\">59,075SGD<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;&#12316;2013\u5e74\u5ea6\u304b\u3089&#12316;<br \/>\u203b\u4e0a\u8a18\u6cd5\u4eba\u6240\u5f97\u7a0e\u984d\u304b\u3089\u3001\u3055\u3089\u306b30%\u6e1b\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<table width=\"588\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td nowrap=\"nowrap\" width=\"163\">\n<p align=\"center\"><strong>\u9805\u76ee<\/strong><\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"237\">\n<p align=\"center\"><strong>\u8a08\u7b97\u5f0f<\/strong><\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"188\">\n<p align=\"center\"><strong>\u984d<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" width=\"163\">\n<p align=\"center\">\u6cd5\u4eba\u6240\u5f97\u7a0e\u984d<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"237\">\n<p align=\"left\">59,075SGD&times;(1-30%)<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"188\">\n<p align=\"right\">41,353SGD<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>\u3000\u8ab2\u7a0e\u6240\u5f97\u3092500,000SGD\u3068\u4eee\u5b9a\u3057\u305f\u5834\u5408\u30012012\u5e74\u5ea6\u307e\u3067\u306f\u5b9f\u52b9\u7a0e\u7387\u304c\u7d0411.8%\u3060\u3063\u305f\u306e\u306b\u5bfe\u3057\u30012013\u5e74\u5ea6\u3088\u308a\u7d048.3%\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u3055\u3089\u306b\u4f4e\u3044\u7a0e\u7387\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3010\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3051\u308b\u30ea\u30b9\u30af\u3011<br \/>\u3000\u4e0a\u8ff0\u306e\u901a\u308a\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306f\u305d\u306e\u7a0e\u7387\u306e\u4f4e\u3055\u3092\u5229\u7528\u3057\u3001\u7a0e\u52d9\u4e0a\u306e\u6069\u6075\u3092\u53d7\u3051\u3088\u3046\u3068\u3001\u591a\u304f\u306e\u4f01\u696d\u304c\u9032\u51fa\u3057\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u306b\u4e8b\u696d\u5b9f\u4f53\u3092\u6301\u305f\u305b\u305a\u3001\u5229\u76ca\u306e\u9084\u6d41\u306e\u307f\u3092\u76ee\u7684\u3068\u3057\u305f\u5834\u5408\u3001\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u306e\u30ea\u30b9\u30af\u304c\u767a\u751f\u3057\u307e\u3059\u3002<br \/>\u3000\u8fd1\u5e74\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u3088\u3046\u306b\u7a0e\u7387\u306e\u4f4e\u3044\u56fd\u306b\u3042\u308b\u5b50\u4f1a\u793e\u306b\u5bfe\u3057\u3001\u5f53\u8a72\u7a0e\u5236\u306e\u9069\u7528\u3092\u53d7\u3051\u3001\u65e5\u672c\u3067\u5b50\u4f1a\u793e\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u3082\u5408\u7b97\u8ab2\u7a0e\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u62e0\u70b9\u3092\u69cb\u3048\u308b\u969b\u306b\u306f\u3001\u5f53\u8a72\u7a0e\u5236\u306e\u9069\u7528\u9664\u5916\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3001\u6709\u7528\u306a\u30d3\u30b8\u30cd\u30b9\u304c\u9032\u3080\u914d\u616e\u3082\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3010\u554f\u3044\u5408\u308f\u305b\u5148\u3011<br \/>Tokyo Consulting Firm Co. Pte. Ltd.,<br \/>\u5ca9\u57ce \u5fb3\u6717\uff08iwaki noriaki\uff09<br \/><a>iwaki.noriaki@tokyoconsultinggroup.com<\/a><br \/>65-8553-1607<\/p>\n<p><a href=\"http:\/\/www.kuno-cpa.co.jp\/form\/\"><img decoding=\"async\" src=\"http:\/\/blogimg.goo.ne.jp\/user_image\/25\/3e\/f87806814f508ad6c53afb0652df2969.jpg\" alt=\"\" border=\"0\" \/><\/a><span style=\"font-size: 14px;\">&nbsp;<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u3000\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\u4eca\u56de\u306f\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u90e8\u5206\u514d\u7a0e\u5236\u5ea6\u306b\u3064\u3044\u3066\u8ff0\u3079\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002 \u3000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306f\u5916\u8cc7\u8a98\u81f4\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u5e7e\u591a\u306e\u512a\u9047\u7a0e\u5236\u3092\u8a2d\u3051\u3066\u304a\u308a\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3092\u7d4c\u7531\u3057\u305f\u30d3\u30b8\u30cd\u30b9\u30b9 [&hellip;]","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\/190"}],"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=190"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/posts\/190\/revisions"}],"predecessor-version":[{"id":727,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/posts\/190\/revisions\/727"}],"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=190"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/categories?post=190"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/tags?post=190"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}