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\u7686\u3055\u3093\u3053\u3093\u306b\u3061\u306f\u3002\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30fb\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u5ca9\u57ce\u3067\u3059\u3002<\/p>\n

\uff1cQ\uff1e
\u500b\u4eba\u6240\u5f97\u7a0e\u306eBenefit in Kind\u306e\u7b97\u5b9a\u306e\u969b\u3001\u793e\u5b85\u306e\u8a55\u4fa1\u984d\u306e\u7b97\u5b9a\u65b9\u6cd5\u304c\u5bb6\u8cc3\u4ee5\u5916\u304b\u3089\u3082\u3067\u304d\u308b\u3068\u805e\u304d\u307e\u3057\u305f\u3002\u3069\u3046\u3044\u3046\u65b9\u6cd5\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

\uff1cA\uff1e
\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u5b63\u7bc0\u3067\u3059\u306d\u3002\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u304a\u3044\u3066\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u306e\u307b\u304b\u3001\u4f1a\u793e\u304c\u8ca0\u62c5\u3057\u3066\u3044\u308b\u793e\u5b85\u306b\u3064\u3044\u3066\u3082\u8ab2\u7a0e\u6240\u5f97\u306b\u542b\u307e\u308c\u308b\u305f\u3081\u3001\u5b9f\u969b\u306e\u7d66\u4e0e\u6240\u5f97\u4ee5\u4e0a\u306b\u8ab2\u7a0e\u6240\u5f97\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002\u4e0a\u8a18\u306e\u8cea\u554f\u306f\u305d\u308c\u306b\u304b\u304b\u308b\u3068\u3053\u308d\u3067\u3057\u3087\u3046\u3002<\/p>\n

\u4f4f\u5c45\u306e\u8a55\u4fa1\u984d(Annual Value:AV)\u306e\u7b97\u5b9a\u65b9\u6cd5\u306b\u306f\u4e0b\u8a18\u306e\u65b9\u6cd5\u304c\u4e00\u822c\u7684\u3067\u3059\u3002
1. \u6708\u306e\u5bb6\u8cc3×12\u7b87\u6708
2. IRAS\u767a\u884c\u306eAV\u4fa1\u683c<\/p>\n

\u307b\u3068\u3093\u3069\u306e\u5834\u5408\u3067\u30012.\u306e\u307b\u3046\u304c\u5c11\u984d\u3068\u306a\u308a\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u6e1b\u308a\u307e\u3059\u3002IRAS\u767a\u884c\u306eAV\u306e\u53d6\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u306e\u30b5\u30a4\u30c8\u304b\u3089\u4f4f\u6240\u3092\u5165\u529b\u3059\u308b\u3053\u3068\u3067\u3001S$2.5\u3067\u53d6\u5f97\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

https:\/\/mytax.iras.gov.sg\/ESVWEB\/default.aspx?target=PTEVLListIntro<\/a><\/p>\n

\uff1c\u7b46\u8005\u30b3\u30e1\u30f3\u30c8\uff1e
1.\u30682.\u3067\u306f\u304b\u306a\u308a\u306e\u91d1\u984d\u5dee\u304c\u3042\u308a\u307e\u3059\u3002\u5bb6\u8cc3\u306eMarket Value\u306f\u982d\u6253\u3061\u3057\u305f\u3082\u306e\u306e\u3001\u4ee5\u524d\u7d4c\u6e08\u5b9f\u614b\u306b\u5373\u3057\u3066\u3044\u306a\u3044\u4fa1\u683c\u3068\u7b46\u8005\u306f\u611f\u3058\u3066\u3044\u307e\u3059\u3002IRAS\u304cAV\u3092\u767a\u8868\u3057\u3066\u3044\u308b\u7406\u7531\u306f\u305d\u3046\u3044\u3063\u305f\u5e02\u5834\u306e\u4e8b\u60c5\u3092\u8003\u616e\u3057\u3001\u7d0d\u7a0e\u8005\u306b\u5bfe\u3059\u308b\u914d\u616e\u3067\u3082\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n

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