\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\u30bf\u30a4\u306e\u4e0d\u52d5\u7523\u58f2\u5374\u6642\u306e\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u3067\u3059\u3002<\/p>\n

 <\/p>\n

Q.<\/p>\n

\u30bf\u30a4\u6cd5\u4eba\u3067\u6240\u6709\u3057\u3066\u3044\u308b\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u969b\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3067\u3057\u3087\u3046\u304b\u3002\u307e\u305f\u3001\u65e5\u672c\u6cd5\u4eba\u3067\u3082\u4e00\u90e8\u30bf\u30a4\u306e\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u65e5\u672c\u6cd5\u4eba\u304c\u30bf\u30a4\u306e\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u969b\u306e\u53d6\u308a\u6271\u3044\u306f\u7570\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

We’re considering sales on real estate that our Thai subsidiary owns. What type of tax we have to pay? And our Japan parent company also owns real estate in Thailand. If Japan parent company sell real estate, what about tax?<\/p>\n

 <\/p>\n

A.<\/p>\n

\u30bf\u30a4\u3067\u306e\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u306e5\u70b9\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n

The company need to follow 5 topics below.<\/p>\n

 <\/p>\n

1\uff0e \u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u640d\u76ca\u306b\u304b\u304b\u308b\u6cd5\u4eba\u6240\u5f97\u7a0e<\/p>\n

Income tax on gain\/loss on sales of fixed assets<\/p>\n

2.\u767b\u8a18\u5909\u66f4\u624b\u6570\u6599\uff1a\u58f2\u5374\u4fa1\u984d\uff08\u306a\u3044\u3057\u306f\u8a55\u4fa1\u4fa1\u984d\u306e\u3044\u305a\u308c\u304b\u9ad8\u3044\u65b9\uff09\u306e2\uff05<\/p>\n

  Registration fee: 2% of sales value (or evaluated value, whichever is higher)<\/p>\n

3.\u5370\u7d19\u7a0e\uff1a\u58f2\u5374\u4fa1\u984d\uff08\u306a\u3044\u3057\u306f\u8a55\u4fa1\u4fa1\u984d\u306e\u3044\u305a\u308c\u304b\u9ad8\u3044\u65b9\uff09\u306e0.5\uff05<\/p>\n

  Stamp duty: 0.5% of sales value (or evaluated value, whichever is higher)<\/p>\n

4.\u7279\u5225\u4e8b\u696d\u7a0e\uff1a\u58f2\u5374\u4fa1\u984d\uff08\u306a\u3044\u3057\u306f\u8a55\u4fa1\u4fa1\u984d\u306e\u3044\u305a\u308c\u304b\u9ad8\u3044\u65b9\uff09\u306e3.3\uff05\u203b\u8cfc\u5165\u3088\u308a5\u5e74\u4ee5\u5185\u306e\u58f2\u5374\u306e\u5834\u5408\u306b\u9069\u7528\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

  Special business tax: 3.3% of sales value (or evaluated value, whichever is higher) * If, only if, sell real estate within 5 years from purchase<\/p>\n

5.\u6e90\u6cc9\u7a0e\uff1a\u58f2\u5374\u4fa1\u984d\uff08\u306a\u3044\u3057\u306f\u8a55\u4fa1\u4fa1\u984d\u306e\u3044\u305a\u308c\u304b\u9ad8\u3044\u65b9\uff09\u306e\uff11\uff05<\/p>\n

  Withholding tax: 1% of sales value (or evaluated value, whichever is higher)<\/p>\n

 <\/p>\n

1.\u306b\u3064\u3044\u3066\u3001\u30bf\u30a4\u306e\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3067\u306f\u58f2\u5374\u4fa1\u683c\u3068\u7c3f\u4fa1\u306e\u5dee\u984d\u3092\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u640d\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u306e\u3067\u3001\u58f2\u5374\u76ca\u306e\u5834\u5408\u306b\u306f\u305d\u306e\u5206\u8ab2\u7a0e\u91d1\u984d\u304c\u5897\u3048\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u3061\u3089\u306f\u30bf\u30a4\u6cd5\u4eba\u306e\u5834\u5408\u306b\u306f\u30bf\u30a4\u306e\u78ba\u5b9a\u7533\u544a\u3001\u65e5\u672c\u6cd5\u4eba\u306e\u5834\u5408\u306b\u306f\u65e5\u672c\u306e\u78ba\u5b9a\u7533\u544a\u306e\u53d6\u308a\u6271\u3044\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

For No.1, income tax will increase\/decrease due to the gain\/loss on sales of fixed assets.<\/p>\n

 <\/p>\n

2.-5.\u306b\u3064\u3044\u3066\u306f\u3001\u901a\u5e38\u58f2\u8cb7\u5951\u7d04\u66f8\u4e0a\u3067\u5f53\u8a72\u7a0e\u91d1\u306e\u8ca0\u62c5\u8005\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002\u4e00\u822c\u7684\u306b\u306f\u58f2\u5374\u5074\u306e\u8ca0\u62c5\u304c\u591a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u8cfc\u5165\u8005\u5074\u304c\u8ca0\u62c5\u3059\u308b\u5834\u5408\u306b\u306f\u8cb4\u793e\u3067\u306e\u8ca0\u62c5\u306f\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

For No.2-No.5, we normally decide burdened party in selling agreement. Almost cases seller burdens, but in case purchaser burdens, you don’t have to pay for it.<\/p>\n

 <\/p>\n

\u8cb4\u793e\u30672.-5.\u3092\u5168\u3066\u8ca0\u62c5\u3059\u308b\u5834\u5408\u3001\u4e0a\u8a182.-4.\u306b\u3064\u3044\u3066\u306f\u30b3\u30b9\u30c8\u3068\u306a\u308a\u307e\u3059\u30025.\u306b\u3064\u3044\u3066\u306f\u524d\u6255\u7a0e\u91d1\u3068\u3057\u3066\u30bf\u30a4\u3067\u306e\u78ba\u5b9a\u7533\u544a\u3001\u306a\u3044\u3057\u306f\u65e5\u672c\u3067\u306e\u78ba\u5b9a\u7533\u544a\u6642\u306b\uff08\u5916\u56fd\uff09\u7a0e\u984d\u63a7\u9664\u306e\u51e6\u7406\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u306b\u306f\u3001\u6b73\u5165\u5c40\u3088\u308a\u4e8b\u524d\u306b\u8a3c\u660e\u66f8\u306e\u53d6\u5f97\u3092\u3059\u308b\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

If you burden all of No.2.-5., No. 2.-4. is the cost as your company. And for No.5, withholding tax is a kind of prepaid tax, so that you could declare as tax deduction in Thailand or in Japan. In that case, you need to obtain certification from Revenue Department.<\/p>\n

 <\/p>\n

\u306a\u304a\u30012.\u767b\u8a18\u5909\u66f4\u624b\u6570\u6599\u306f\u571f\u5730\u5c40\uff08Land Office\uff09\u30013.-5.\u306f\u6b73\u5165\u5c40\uff08Revenue Department\uff09\u304c\u7ba1\u8f44\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

By the way, Land Office is jurisdiction for No.2, meanwhile Revenue Department is jurisdiction for No. 3.-5. .<\/p>\n

 <\/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

<\/a> <\/span><\/p>\n","protected":false},"excerpt":{"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 \u4eca\u9031\u306f\u30bf\u30a4\u306e\u4e0d\u52d5\u7523\u58f2\u5374\u6642\u306e\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u3067\u3059\u3002   Q. \u30bf\u30a4\u6cd5\u4eba\u3067\u6240\u6709\u3057\u3066\u3044\u308b\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u969b\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3067 […]","protected":false},"author":1,"featured_media":2277,"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":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[23,19],"tags":[],"jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2020\/02\/zeimu.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/payckf-da","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts\/816"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/comments?post=816"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts\/816\/revisions"}],"predecessor-version":[{"id":1443,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts\/816\/revisions\/1443"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/media\/2277"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/media?parent=816"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/categories?post=816"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/tags?post=816"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}