Warning: Undefined array key "global_protection_id" in /home/netst/kuno-cpa.co.jp/public_html/thailand_blog/wp-content/plugins/content-protector/inc/class-ps-rest-handler.php on line 51
{"id":809,"date":"2015-02-12T11:12:59","date_gmt":"2015-02-12T11:12:59","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/thailand_blog\/%e6%97%a5%e6%9c%ac%e3%81%ae%e5%bd%b9%e5%93%a1%e3%81%8c%e3%82%bf%e3%82%a4%e3%81%ab%e8%b5%b4%e4%bb%bb%e3%81%99%e3%82%8b%e9%9a%9b%e3%81%ae%e5%80%8b%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e%e3%81%ae%e5%8f%96\/"},"modified":"2021-09-29T23:04:06","modified_gmt":"2021-09-29T23:04:06","slug":"thailand-japanese-director-personal-income-tax","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/thailand-japanese-director-personal-income-tax\/","title":{"rendered":"\u65e5\u672c\u306e\u5f79\u54e1\u304c\u30bf\u30a4\u306b\u8d74\u4efb\u3059\u308b\u969b\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066"},"content":{"rendered":"

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30bf\u30a4\u4e8b\u52d9\u6240\u306e\u9577\u6fa4\u3067\u3059\u3002<\/p>\n

\u4eca\u9031\u306f\u65e5\u672c\u306e\u5f79\u54e1\u306e\u65b9\u304c\u30bf\u30a4\u306b\u8d74\u4efb\u3055\u308c\u308b\u969b\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u3067\u3059\u3002<\/p>\n

<\/p>\n

Q.<\/p>\n

\u30bf\u30a4\u306e\u73fe\u5730\u6cd5\u4eba\u3092\u65b0\u8a2d\u3057\u3001\u65e5\u672c\u306e\u5f79\u54e1\u304c\u8d74\u4efb\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u30bf\u30a4\u3067\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7533\u544a\u6642\u306e\u7bc4\u56f2\u306f\u3069\u306e\u3088\u3046\u306b\u53d6\u308a\u6271\u3046\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u5f93\u696d\u54e1\u306e\u5834\u5408\u3068\u53d6\u308a\u6271\u3044\u304c\u7570\u306a\u308b\u3068\u805e\u304d\u307e\u3057\u305f\u3002<\/p>\n

Our company will dispatch Japanese who are director in Japan to Thai subsidiary. How do the company has to manage the scope of taxable income on personal income tax in Thailand for him? Is that different scope of taxable income with general employees?<\/p>\n

<\/p>\n

A.<\/p>\n

\u7d50\u8ad6\u304b\u3089\u7533\u3057\u307e\u3059\u3068\u3001\u65e5\u672c\u306e\u5f79\u54e1\u3092\u3067\u3042\u308a\u5f79\u54e1\u5831\u916c\u3068\u3057\u3066\u6240\u5f97\u3092\u5f97\u3066\u3044\u308b\u65b9\u304c\u8d74\u4efb\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u5f79\u54e1\u5831\u916c\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u30bf\u30a4\u306e\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u5f93\u696d\u54e1\u3068\u3057\u3066\u7d66\u4e0e\u3092\u5f97\u3066\u3044\u308b\u65b9\u306e\u53d6\u308a\u6271\u3044\u3068\u7570\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

Actually, director’s remuneration in Japan doesn’t include taxable income on personal income tax return in Thailand. That rule is different with general employees, since general employees have to declare the salary includes they receive in Japan.<\/p>\n

<\/p>\n

\u30bf\u30a4\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u4e0a\u306e\u8ab2\u7a0e\u7bc4\u56f2\u306f\u3001\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u3068\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u3002\u5f93\u3063\u3066\u3001\u65e5\u672c\u6cd5\u4eba\u304b\u3089\u306e\u5f79\u54e1\u5831\u916c\u306e\u3088\u3046\u306b\u3001\u30bf\u30a4\u306b\u304a\u3051\u308b\u5f79\u52d9\u63d0\u4f9b\u306b\u95a2\u308f\u3089\u306a\u3044\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u306b\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n

The scope of taxable income of personal tax in Thailand is domestic source income. So that overseas source income such as director’s remuneration in Japan basically doesn’t includes taxable income.<\/p>\n

<\/p>\n

\u306a\u304a\u3001\u6d77\u5916\u6e90\u6cc9\u6240\u5f97\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u5c45\u4f4f\u8005\u306e\u5834\u5408\u306f\u30bf\u30a4\u56fd\u5185\u306b\u6301\u3061\u8fbc\u3093\u3060\u5834\u5408\u306b\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3001\u975e\u5c45\u4f4f\u8005\u306e\u5834\u5408\u306b\u306f\u3044\u305a\u308c\u306e\u5834\u5408\u3082\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002\u5e38\u99d0\u3059\u308b\u8d74\u4efb\u8005\u3067\u3042\u308b\u5834\u5408\u3001\u30bf\u30a4\u56fd\u5185\u306b\u6301\u3061\u8fbc\u3080\u3068\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u70b9\u306b\u3082\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

However, they have to declare overseas source income, in case they bring those income to Thailand if they’re resident in Thailand.<\/p>\n

<\/p>\n

\u4ee5\u4e0a<\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n

\u9577\u6fa4\u3000\u76f4\u6bc5<\/p>\n

<\/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