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{"id":848,"date":"2015-11-30T22:30:51","date_gmt":"2015-11-30T22:30:51","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/thailand_blog\/%e5%90%84%e7%a8%ae%e6%89%8b%e5%bd%93%e3%81%ae%e8%aa%b2%e7%a8%8e%e3%83%bb%e9%9d%9e%e8%aa%b2%e7%a8%8e%e3%81%ae%e5%8f%96%e3%82%8a%e6%89%b1%e3%81%84%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6-taxable-and-non-tax\/"},"modified":"2021-09-29T22:30:28","modified_gmt":"2021-09-29T22:30:28","slug":"thailand-taxable-and-non-tax","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/thailand-taxable-and-non-tax\/","title":{"rendered":"\u5404\u7a2e\u624b\u5f53\u306e\u8ab2\u7a0e\u30fb\u975e\u8ab2\u7a0e\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\/Taxable and Non-taxable for allowance"},"content":{"rendered":" <\/p>\n
<\/span><\/p>\n\u4eca\u9031\u306f\u3001\u5404\u7a2e\u624b\u5f53\u306e\u8ab2\u7a0e\u30fb\u975e\u8ab2\u7a0e\u306e\u53d6\u308a\u6271\u3044\u3064\u3044\u3066\u3067\u3059\u3002<\/span><\/p>\n <\/span><\/p>\nQ.<\/span><\/p>\n\u5f53\u793e\u3067\u306f\u8907\u6570\u306e\u624b\u5f53\u3084\u798f\u5229\u539a\u751f\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/p>\nOur firm has several allowance and welfare. What kind of allowance and welfare is subject to personal income tax as taxable?<\/span><\/p>\n <\/span><\/p>\nA.<\/span><\/p>\n\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\nThe allowance below are taxable for personal income tax.<\/span><\/p>\n\u30fb\u5f79\u8077\u624b\u5f53\/Position Allowance<\/span><\/span><\/p>\n\u30fb\u8cc7\u683c\u624b\u5f53\/Qualification Allowance<\/span><\/span><\/p>\n\u30fb\u30b7\u30d5\u30c8\u624b\u5f53\/Shift Allowance<\/span><\/span><\/p>\n\u30fb\u6642\u9593\u5916\u624b\u5f53\u3001\u4f11\u65e5\u51fa\u52e4\u624b\u5f53\u3001\u591c\u52e4\u624b\u5f53\/OT, Holiday Allowance, Night Working Allowance<\/span><\/span><\/p>\n\u30fb\u7686\u52e4\u3001\u7cbe\u52e4\u624b\u5f53\/Diligent Allowance<\/span><\/span><\/p>\n\u30fb\u98df\u4e8b\u624b\u5f53\/Food Allowance<\/span><\/span><\/p>\n\u30fb\u7a0e\u91d1\u624b\u5f53\u203b\u4f1a\u793e\u3067\u7a0e\u91d1\u8ca0\u62c5\u3059\u308b\u5834\u5408\/Tax Allowance *In case the company paid tax instead<\/span><\/span><\/p>\n\u30fb\u5404\u7a2e\u5831\u5968\u91d1\/Miscellaneous Incentive<\/span><\/span><\/p>\n\u30fb\u9000\u8077\u91d1\u203b\u4e00\u5b9a\u306e\u6761\u4ef6\u3067\u901a\u5e38\u306e\u6240\u5f97\u7a0e\u3068\u306f\u5225\u306e\u7a0e\u7387\u304c\u3042\u308a\u307e\u3059\u3002\/Retirement Allowance *There is specific tax rate for retirement allowance<\/span><\/span><\/p>\n <\/span><\/p>\n\u975e\u8ab2\u7a0e\u5bfe\u8c61\u306e\u3082\u306e\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\nThe allowance below are non-taxable for personal income tax.<\/span><\/p>\n\u30fb\u901a\u52e4\u624b\u5f53\/Commuting Allowance<\/span><\/span><\/p>\n\u30fb\u51fa\u5f35\u65e5\u5f53\u203b\u793e\u5185\u898f\u5b9a\u306e\u6574\u5099\u304c\u5fc5\u8981\u3067\u3059\u3002\/Business Trip Allowance<\/span><\/span><\/p>\n\u30fb\u533b\u7642\u8cbb\u9084\u4ed8\/Medical Reimbursement<\/span><\/span><\/p>\n\u30fb\u751f\u547d\u4fdd\u967a\u639b\u3051\u91d1\/Premium on Life insurance<\/span><\/span><\/p>\n\u30fb\u89e3\u96c7\u624b\u5f53\/Severance paid<\/span><\/span><\/p>\n\u30fb\u5b9f\u8cbb\u7d4c\u8cbb\u7cbe\u7b97\/Miscellaneous Reimbursement<\/span><\/span><\/p>\n <\/span><\/p>\n\u4e0a\u8a18\u306f\u4e00\u822c\u7684\u306a\u533a\u5206\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u5185\u5bb9\u306e\u5b9f\u614b\u306b\u3088\u308a\u53d6\u308a\u6271\u3044\u304c\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u7559\u610f\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\nThose classifications are general, so that it depends on actual nature of allowance.<\/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>\nnagasawa.naoki@tokyoconsultinggroup.com<\/span><\/span><\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":" \u4eca\u9031\u306f\u3001\u5404\u7a2e\u624b\u5f53\u306e\u8ab2\u7a0e\u30fb\u975e\u8ab2\u7a0e\u306e\u53d6\u308a\u6271\u3044\u3064\u3044\u3066\u3067\u3059\u3002 Q. \u5f53\u793e\u3067\u306f\u8907\u6570\u306e\u624b\u5f53\u3084\u798f\u5229\u539a\u751f\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002 Our 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