{"id":667,"date":"2013-03-19T14:20:15","date_gmt":"2013-03-19T14:20:15","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/turkey_blog\/%e6%ba%90%e6%b3%89%e5%be%b4%e5%8f%8e%e7%a8%8e\/"},"modified":"2021-07-17T15:15:05","modified_gmt":"2021-07-17T15:15:05","slug":"withholding-system","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/withholding-system\/","title":{"rendered":"\u6e90\u6cc9\u5fb4\u53ce\u7a0e"},"content":{"rendered":"

\u3053\u3093\u306b\u3061\u306f\u3001\u30c8\u30eb\u30b3\u99d0\u5728\u54e1\u306e\u7530\u4e2d\u3067\u3059\u3002<\/p>\n

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\n\u307e\u305f\u3001\u305d\u306e\u4e00\u65b9\u3067\u3053\u306e\u6642\u671f\u306b\u306a\u308b\u3068\u6c17\u306b\u306a\u308a\u3060\u3059\u3082\u306e\u306e\u4e00\u3064\u3068\u3057\u3066\u3001\u82b1\u7c89\u75c7\u3082\u3042\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002\u30c8\u30eb\u30b3\u306b\u3082\u82b1\u7c89\u75c7\u304c\u3042\u308b\u306e\u304b\uff1f\u3082\u3061\u308d\u3093\u3042\u308a\u307e\u3059\u3002\u65e5\u672c\u3067\u306f\u82b1\u7c89\u75c7\u306e\u75c7\u72b6\u304c\u5168\u304f\u306a\u304b\u3063\u305f\u306e\u306b\u3001\u30c8\u30eb\u30b3\u306b\u6765\u3066\u82b1\u7c89\u75c7\u30c7\u30d3\u30e5\u30fc\u3092\u3057\u3066\u3057\u307e\u3063\u305f\u3068\u3044\u3046\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u3088\u3046\u3067\u3059\u3002
\n\u89b3\u5149\u3084\u5e02\u5834\u8abf\u67fb\u306a\u3069\u3067\u3053\u306e\u6642\u671f\u306b\u30c8\u30eb\u30b3\u3078\u8a2a\u308c\u308b\u969b\u306f\u82b1\u7c89\u75c7\u306e\u85ac\u3082\u6301\u53c2\u3055\u308c\u3066\u304a\u3044\u305f\u65b9\u304c\u3088\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n

\u3055\u3066\u3001\u4eca\u56de\u306f\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306b\u3064\u3044\u3066\u53d6\u308a\u4e0a\u3052\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306f\u82f1\u8a9e\u3067\u306f\u4e3b\u306b\u300cTDS\u300d\u3084\u300cWithholding Tax\u300d\u306a\u3069\u3068\u8a00\u3044\u307e\u3059\u304c\u3001\u30c8\u30eb\u30b3\u3067\u306f\u4e3b\u306b\u300cWithholding Tax\u300d\u53c8\u306f\u300cStoppage Tax\u300d\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u7a0e\u7387\u306f\u305d\u308c\u305e\u308c\u3067\u7570\u306a\u308a\u3001\u7a0e\u7387\u53ca\u3073\u7533\u544a\u30fb\u7d0d\u4ed8\u306f\u4ee5\u4e0b\u306e\u69d8\u306b\u306a\u308a\u307e\u3059\u3002
\n\uff1c\u7a0e\u7387\uff1e<\/strong>
\n\u30fb\u914d\u5f53<\/span>
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\u30fb\u5229\u5b50<\/span>
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\u30fb\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3<\/span>
\n\u30c8\u30eb\u30b3\u306e\u5185\u56fd\u6cd5\u4eba\u304b\u3089\u4ed6\u306e\u30c8\u30eb\u30b3\u306e\u5185\u56fd\u6cd5\u4eba\u3078\u652f\u6255\u308f\u308c\u308b\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u306b\u3064\u3044\u3066\u306f\u6e90\u6cc9\u8ab2\u7a0e\u306e\u5bfe\u8c61\u304b\u3089\u5916\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u8457\u4f5c\u6a29\u3001\u7279\u8a31\u3001\u5546\u6a19\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u306a\u3069\u306e\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u304b\u3089\u751f\u3058\u305f\u6240\u5f97\u3067\u5916\u56fd\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f20\uff05\u306e\u6e90\u6cc9\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u308c\u3082\u914d\u5f53\u540c\u69d8\u3001\u79df\u7a0e\u6761\u7d04\u306b\u3088\u308a\u8efd\u6e1b\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u30fb\u652f\u5e97\u304b\u3089\u672c\u793e\u3078\u306e\u5229\u76ca\u9001\u91d1<\/span>
\n\u7a0e\u5f15\u304d\u5f8c\u306e\u652f\u5e97\u306e\u5229\u76ca\u304c\u672c\u793e\u306b\u9001\u91d1\u3055\u308c\u308b\u5834\u5408\u300115\uff05\u306e\u6e90\u6cc9\u8ab2\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n

\u30fb\u305d\u306e\u4ed6<\/span>
\n\u30b5\u30fc\u30d3\u30b9\u304c\u30c8\u30eb\u30b3\u3067\u63d0\u4f9b\u3055\u308c\u308b\u304b\u3001\u652f\u6255\u3044\u304c\u30c8\u30eb\u30b3\u3067\u884c\u306a\u308f\u308c\u308b\u5834\u5408\u3001\u5185\u56fd\u6cd5\u4eba\u306b\u652f\u6255\u308f\u308c\u308b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3084\u6280\u8853\u63f4\u52a9\u3001\u8a2d\u8a08\u7b49\u306e\u5c02\u9580\u7684\u30b5\u30fc\u30d3\u30b9\u306e\u5831\u916c\u306b\u306f\u3001\u539f\u524720\uff05\u306e\u6e90\u6cc9\u7a0e\u7387\u304c\u9069\u5fdc\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n\n\n\n\n\n\n
\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61<\/span><\/td>\n\u7a0e\u7387<\/span><\/td>\n<\/tr>\n
\u5916\u56fd\u6cd5\u4eba\u3078\u652f\u6255\u3046\u914d\u5f53<\/td>\n15\uff05<\/td>\n<\/tr>\n
\u5916\u56fd\u91d1\u878d\u4f1a\u793e\u7b49\u304b\u3089\u306e\u501f\u5165\u91d1\u306b\u5bfe\u3059\u308b\u5229\u5b50<\/td>\n0\uff05<\/td>\n<\/tr>\n
\u5916\u56fd\u91d1\u878d\u4f1a\u793e\u4ee5\u5916\u304b\u3089\u306e\u501f\u5165\u91d1\u306b\u5bfe\u3059\u308b\u5229\u5b50<\/td>\n10\uff05<\/td>\n<\/tr>\n
\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3<\/td>\n20\uff05<\/td>\n<\/tr>\n
\u652f\u5e97\u304b\u3089\u672c\u793e\u3078\u306e\u5229\u76ca\u9001\u91d1<\/td>\n15\uff05<\/td>\n<\/tr>\n
\u7d66\u4e0e<\/td>\n15\uff5e35\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\uff1c\u7533\u544a\u30fb\u7d0d\u4ed8\uff1e<\/strong>
\n\u30c8\u30eb\u30b3\u3067\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306f\u56db\u534a\u671f\u3067\u7533\u544a\u3001\u7d0d\u4ed8\u3059\u308b\u4f01\u696d\u3068\u6708\u6b21\u3067\u7533\u544a\u3059\u308b\u4f01\u696d\u304c\u3042\u308a\u307e\u3059\u3002\u3044\u305a\u308c\u304c\u9069\u7528\u3055\u308c\u308b\u304b\u306f\u3001\u5f93\u696d\u54e1\u6570\u306b\u3088\u3063\u3066\u6c7a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u5f93\u696d\u54e1\u304c10\u4eba\u4ee5\u4e0a\u306e\u4f01\u696d\u306e\u5834\u5408\u6708\u6b21\u3067\u306e\u7533\u544a\u3001\u7d0d\u4ed8\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u4e00\u65b9\u306710\u4eba\u4ee5\u4e0b\u306e\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u4f01\u696d\u53c8\u306f\u4ee3\u884c\u3067\u884c\u3046\u4f1a\u8a08\u4e8b\u52d9\u6240\u306b\u3088\u3063\u3066\u6708\u6b21\u304b\u56db\u534a\u671f\u3067\u306e\u7533\u544a\u3092\u9078\u3076\u3053\u3068\u304c\u51fa\u6765\u307e\u3059\u3002<\/p>\n

\u30fb\u7533\u544a\u3001\u7d0d\u4ed8\u306e\u6642\u671f<\/span>
\n\u6708\u6b21\u306e\u5834\u5408
\n\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u6708\u306e\u7fcc\u670823\u65e5\u307e\u3067\u306b\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u540c\u6708\u306e26\u65e5\u307e\u3067\u306b\u7d0d\u7a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u56db\u534a\u671f\u306e\u5834\u5408
\n\u305d\u308c\u305e\u308c\u306e\u8ab2\u7a0e\u5bfe\u8c61\u6708\u306f1\u6708\uff5e3\u6708\u30014\u6708\uff5e6\u6708\u30017\u6708\uff5e9\u6708\u300110\u6708\uff5e12\u6708\u306e\u56db\u534a\u671f\u3068\u306a\u308a\u3001\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u6708\u306e\u7fcc\u670823\u65e5\u307e\u3067\u306b\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u540c\u6708\u306e26\u65e5\u307e\u3067\u306b\u7d0d\u7a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\uff1c\u7a0e\u7387\u306e\u6539\u6b63\uff1e<\/strong>
\n2013\u5e741\u67081\u65e5\u3088\u308a\u9810\u91d1\u5229\u5b50\u306e\u6e90\u6cc9\u7a0e\u7387\u304c\u5909\u308f\u308a\u307e\u3057\u305f\u3002
\n\u6628\u5e74\u307e\u3067\u306f\u5916\u8ca8\u3001\u53ca\u3073\u56fd\u5185\u901a\u8ca8\u5efa\u3066\u9810\u91d1\u306e\u5229\u606f\u306f\u3001\u4e00\u5f8b15%\u306e\u6e90\u6cc9\u7a0e\u7387\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u4eca\u5e74\u5ea6\u3088\u308a\u3001\u6e90\u6cc9\u7a0e\u7387\u306f\u9810\u91d1\u306e\u6e80\u671f\u3068\u53e3\u5ea7\u306e\u901a\u8ca8\u306b\u4f34\u3044\u5909\u5316\u3057\u3001\u9810\u91d1\u306e\u6e80\u671f\u304c\u9577\u3051\u308c\u3070\u9577\u3044\u307b\u3069\u3001\u6e90\u6cc9\u7a0e\u7387\u306f\u4f4e\u304f\u306a\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002
\n\u306a\u304a\u3001\u4e0b\u8a18\u65b0\u7a0e\u7387\u306f\u30012013\u5e74\u306b\u65b0\u898f\u958b\u8a2d\u3082\u3057\u304f\u306f\u6e80\u671f\u304c\u66f4\u65b0\u3055\u308c\u305f\u9810\u91d1\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n\n\n\n\n
\u9810\u91d1\u306e\u6e80\u671f<\/span><\/td>\n\u30c8\u30eb\u30b3\u30ea\u30e9\u5efa\u3066<\/span><\/td>\n\u5916\u8ca8\u5efa\u3066<\/span><\/td>\n<\/tr>\n
\u5f53\u5ea7\u9810\u91d1\u3084\u666e\u901a\u9810\u91d1<\/td>\n15\uff05<\/td>\n18\uff05<\/td>\n<\/tr>\n
6\u30f6\u6708\u307e\u3067<\/td>\n15\uff05<\/td>\n18\uff05<\/td>\n<\/tr>\n
6\u30f6\u6708\u4ee5\u4e0a1\u5e74\u307e\u3067<\/td>\n12\uff05<\/td>\n15\uff05<\/td>\n<\/tr>\n
1\u5e74\u4ee5\u4e0a<\/td>\n10\uff05<\/td>\n13\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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