<\/p>\n

\u4eca\u9031\u306f\u3001\u6d77\u5916\u3078\u306e\u30b5\u30fc\u30d3\u30b9\u6599\u652f\u6255\u3044\u6642\u306e\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u3067\u3059\u3002<\/span><\/p>\n

 <\/span><\/p>\n

Q.<\/span><\/p>\n

\u89aa\u4f1a\u793e\u306b\u696d\u52d9\u59d4\u8a17\u6599\u306e\u652f\u6255\u3044\u3092\u3059\u308b\u4e88\u5b9a\u3067\u3059\u304c\u3001\u652f\u6255\u6642\u306b\u6c17\u3092\u4ed8\u3051\u308b\u3079\u304d\u70b9\u306f\u3042\u308a\u307e\u3059\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/p>\n

We would like to pay outsourcing fee to parent company in Japan, what should we take care about for payment?<\/span><\/p>\n

 <\/span><\/p>\n

A.<\/span><\/p>\n

\u89aa\u4f1a\u793e\u306a\u3069\u3001\u6d77\u5916\u3078\u306e\u30b5\u30fc\u30d3\u30b9\u6599\u306e\u652f\u6255\u3044\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u6e90\u6cc9\u7a0e\u3068VAT<\/span>\u306e2<\/span>\u3064\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n

The company need to take care about withholdings tax and VAT when the company pay service fee to overseas such as parent company.<\/span><\/p>\n

 <\/span><\/p>\n

\u30bf\u30a4\u56fd\u5185\u3067\u30b5\u30fc\u30d3\u30b9\u6599\u306e\u652f\u6255\u3044\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u6e90\u6cc9\u7a0e\u306e\u5fb4\u53ce\u30fb\u7533\u544a\u3001\u7d0d\u7a0e\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u6d77\u5916\u3078\u306e\u652f\u6255\u3044\u6642\u306b\u3082\u540c\u69d8\u306b\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001P.N.D.54<\/span>\u3068\u3044\u3046\u533a\u5206\u3068\u306a\u308a\u3001\u7a0e\u7387\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u901a\u5e38\u305d\u306e\u4ed6\u30b5\u30fc\u30d3\u30b9\u306e\u5834\u540815<\/span>\uff05\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u5185\u5bb9\u53ca\u3073\u652f\u6255\u76f8\u624b\u56fd\u3068\u30bf\u30a4\u3068\u306e\u9593\u306e\u79df\u7a0e\u6761\u7d04\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u65e5\u672c\u306e\u5834\u5408\u3001\u305d\u306e\u4ed6\u30b5\u30fc\u30d3\u30b9\u306b\u304b\u304b\u308b\u6e90\u6cc9\u7a0e\u7387\u306f15<\/span>\uff05\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n

The company need to deduct withholdings tax and filling\/payment, when the company pay service fee in Thailand. The company also deduct withholding tax for payment to overseas, but it is P.N.D 54 and tax rate is different. Withholdings tax for payment of other services to overseas is 15%, but tax rate is depends on nature of service and tax treaty with that countries. Tax rate for payment of service fee to Japan is 15%.<\/span><\/p>\n

 <\/span><\/p>\n

\u63a7\u9664\u3057\u305f\u7a0e\u91d1\u306f\u89aa\u4f1a\u793e\u3067\u306f\u524d\u6255\u6cd5\u4eba\u6240\u5f97\u7a0e\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001P.N.D.54<\/span>\u306b\u304b\u304b\u308b\u82f1\u8a9e\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u6b73\u5165\u5c40\u304b\u3089\u53d6\u5f97\u3059\u308b\u3053\u3068\u3067\u3001\u65e5\u672c\u3067\u306e\u7a0e\u52d9\u7533\u544a\u306b\u304a\u3044\u3066\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

That withholding tax is prepaid corporate income tax for parent company. Therefore, the parent company can declare it as foreign tax deduction to obtain English withholding tax for P.N.D. 54 issued by Revenue Department.<\/span><\/p>\n

 <\/span><\/p>\n

\u307e\u305f\u3001\u4e0a\u8a18\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u5730\u304c\u30bf\u30a4\u56fd\u5185\u3068\u306a\u308b\u5834\u5408\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u8f38\u5165\u3068\u3057\u3066\u3001\u6b73\u5165\u5c40\u306bVAT<\/span>\u306e\u81ea\u5df1\u7533\u544a\uff08PP36<\/span>\uff09\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u5f53\u8a72VAT<\/span>\u306f\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u5f97\u307e\u3059\u3002<\/span><\/p>\n

\u203b\u8a73\u7d30\u306f\u4ee5\u524d\u8a18\u8f09\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u305d\u3061\u3089\u3092\u3054\u53c2\u7167\u4e0b\u3055\u3044\u3002<\/span><\/p>\n

And the company need to file PP36 (self-declaration VAT) to Revenue department as import of service, in case the location of service rendering is in Thailand.<\/span><\/p>\n

 <\/span><\/p>\n

\u4ee5\u4e0a<\/span><\/p>\n

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

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

nagasawa.naoki@tokyoconsultinggroup.com<\/span><\/span><\/a><\/span><\/p>\n

<\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"  \u4eca\u9031\u306f\u3001\u6d77\u5916\u3078\u306e\u30b5\u30fc\u30d3\u30b9\u6599\u652f\u6255\u3044\u6642\u306e\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u3067\u3059\u3002   Q. \u89aa\u4f1a\u793e\u306b\u696d\u52d9\u59d4\u8a17\u6599\u306e\u652f\u6255\u3044\u3092\u3059\u308b\u4e88\u5b9a\u3067\u3059\u304c\u3001\u652f\u6255\u6642\u306b\u6c17\u3092\u4ed8\u3051\u308b\u3079\u304d\u70b9\u306f\u3042\u308a\u307e\u3059\u3067\u3057\u3087\u3046\u304b\u3002 We would like to p […]","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-dy","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts\/840"}],"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=840"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts\/840\/revisions"}],"predecessor-version":[{"id":1419,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts\/840\/revisions\/1419"}],"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=840"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/categories?post=840"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/tags?post=840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}