{"id":359027,"date":"2022-12-06T13:37:02","date_gmt":"2022-12-06T05:37:02","guid":{"rendered":"https:\/\/beta2.law.asia\/?p=359027"},"modified":"2023-05-02T13:14:28","modified_gmt":"2023-05-02T05:14:28","slug":"comparison-tax-laws-philippines","status":"publish","type":"post","link":"https:\/\/beta2.law.asia\/jp\/comparison-tax-laws-philippines\/","title":{"rendered":"\u5404\u56fd\u306e\u7a0e\u6cd5\u306e\u6bd4\u8f03\uff1a\u30d5\u30a3\u30ea\u30d4\u30f3"},"content":{"rendered":"<p id=\"navigation\" style=\"text-align: justify;\"><span style=\"color: #808080;\"><strong>\u5730\u57df\u306e\u653f\u7b56\u7acb\u6848\u8005\u306f\u3001\u7d4c\u6e08\u767a\u5c55\u306e\u4fc3\u9032\u3068\u6b73\u5165\u5897\u3092\u4e21\u7acb\u3055\u305b\u308b\u9053\u3092\u6a21\u7d22\u3057\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u306f\u81ea\u793e\u306e\u4e8b\u696d\u3078\u306e\u5f71\u97ff\u3092\u3001\u5927\u5c40\u7684\u306b\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<table style=\"margin-top: 0px;\">\n<tbody style=\"border: 1px solid transparent; width: 100%; background-color: #e2deda;\">\n<tr style=\"border: 1px solid transparent;\">\n<td style=\"width: 25%; margin: 0px; padding-top: 5px; padding-bottom: 5px; border-right: 2px solid #0c4a61;\" valign=\"top\">\n<p style=\"margin-bottom: 0px; text-align: center;\"><a href=\"https:\/\/beta2.law.asia\/ja\/comparison-tax-laws-china\/\"><span style=\"color: #0c4a61;\"><b>\u4e2d\u56fd<\/b><\/span><\/a><\/p>\n<\/td>\n<td style=\"width: 25%; margin: 0px; padding-top: 5px; padding-bottom: 5px; border-right: 2px solid #0c4a61;\" valign=\"top\">\n<p style=\"margin-bottom: 0px; text-align: center;\"><a href=\"https:\/\/beta2.law.asia\/ja\/comparison-tax-laws-south-korea\/\"><span style=\"color: #0c4a61;\"><b>\u97d3\u56fd<\/b><\/span><\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u4e16\u754c\u4e2d\u306e\u56fd\u3005\u304c\u3001\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u304b\u3089\u5229\u76ca\u3092\u5f97\u308b\u65b9\u6cd5\u3092\u6a21\u7d22\u3057\u7d9a\u3051\u3066\u3044\u307e\u3059\u3002\u5404\u56fd\u306e\u7a0e\u52d9\u898f\u5236\u5f53\u5c40\u306f\u3001\u591a\u304f\u304c\u8b0e\u306b\u5305\u307e\u308c\u305f\u30dc\u30fc\u30c0\u30ec\u30b9\u306a\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u3078\u306e\u8ab2\u7a0e\u3084\u3001\u7a0e\u306e\u5fb4\u53ce\u3068\u3044\u3046\u8ab2\u984c\u306b\u5bfe\u51e6\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u79df\u7a0e\u653f\u7b56\u3092\u5909\u66f4\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u610f\u898b\u304c\u4e00\u81f4\u3057\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u56fd\u306b\u3088\u3063\u3066\u4eca\u5f8c\u306e\u6700\u3082\u52b9\u679c\u7684\u306a\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306e\u610f\u898b\u304c\u7570\u306a\u308a\u3001\u76f4\u63a5\u7a0e\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u56fd\u3082\u3042\u308c\u3070\u3001\u9593\u63a5\u7a0e\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u56fd\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<figure id=\"attachment_350318\" aria-describedby=\"caption-attachment-350318\" style=\"width: 200px\" class=\"wp-caption alignright\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-350318\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/11\/Karen-Ocampo-s.jpg\" alt=\"Karen Ocampo\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-350318\" class=\"wp-caption-text\"><strong>Karen Ocampo<\/strong><br \/>\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>Ocampo and Suralvo\uff08\u30e1\u30c8\u30ed\u30fb\u30de\u30cb\u30e9\uff09<br \/>\u96fb\u8a71: +632 7625 0765<br \/>E\u30e1\u30fc\u30eb: kocampo@ocamposuralvo.com<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u5404\u56fd\u653f\u5e9c\u304c\u305d\u308c\u305e\u308c\u306e\u653f\u7b56\u3092\u9078\u629e\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u7a0e\u3001\u6d88\u8cbb\u7a0e\u306e\u62e1\u5927\u3001\u3042\u308b\u3044\u306f\u4ed6\u306e\u65b0\u3057\u3044\u624b\u6cd5\u306e\u3044\u305a\u308c\u304c\u3001\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u3078\u306e\u8ab2\u7a0e\u3068\u3044\u3046\u70b9\u3067\u6700\u3082\u52b9\u679c\u7684\u3067\u3042\u308b\u306e\u304b\u3001\u7b54\u3048\u306f\u307e\u3060\u5206\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p style=\"text-align: justify;\">\u30d5\u30a3\u30ea\u30d4\u30f3\u8b70\u4f1a\u3067\u306f\u3001\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u304b\u3089\u7a0e\u53ce\u3092\u7372\u5f97\u3059\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u6d3b\u767a\u306a\u8b70\u8ad6\u304c\u7e70\u308a\u5e83\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u8b70\u8ad6\u306e\u5148\u982d\u306b\u7acb\u3063\u3066\u3044\u308b\u306e\u306f\u3001\u30b8\u30e7\u30fc\u30a4\u30fb\u30b5\u30eb\u30bb\u30c0\u4e0b\u9662\u8b70\u54e1\u3067\u3059\u3002\u5f7c\u306f\u300c\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306f\u6025\u6210\u9577\u3092\u9042\u3052\u3066\u3044\u307e\u3059\u304c\u3001\u305d\u306e\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u306f\u671f\u5f85\u3057\u305f\u52b9\u679c\u304c\u4e0a\u304c\u3063\u3066\u3044\u307e\u305b\u3093\u300d\u3068\u8ff0\u3079\u3066\u3044\u307e\u3059\u3002 2019\u5e74\u306e\u5185\u56fd\u6b73\u5165\u5e81\u306e\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u95a2\u9023\u306e\u7a0e\u53ce\u306f\u3001\u7d04450\u5104\u30d5\u30a3\u30ea\u30d4\u30f3\u30da\u30bd\uff0876\u4e074220\u7c73\u30c9\u30eb\uff09\u3067\u3042\u308a\u30012020\u5e74\u3082\u6a2a\u3070\u3044\u72b6\u614b\u3067\u3057\u305f\u3002\u300c\u30c7\u30b8\u30bf\u30eb\u53d6\u5f15\u306e\u5897\u52a0\u3092\u8003\u3048\u308b\u3068\u3001\u3053\u308c\u306f\u4fe1\u3058\u3089\u308c\u306a\u3044\u3053\u3068\u3067\u3059\u300d\u3068\u30b5\u30eb\u30bb\u30c0\u4e0b\u9662\u8b70\u54e1\u306f\u6307\u6458\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">\u5f53\u521d\u306e\u6cd5\u6848\u3067\u306f\u3001\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u95a2\u9023\u306e\u5916\u8cc7\u4f01\u696d\u306e\u53ce\u76ca\u306b\u6240\u5f97\u7a0e\u3092\u8ab2\u305d\u3046\u3068\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u3053\u306e\u6cd5\u6848\u306f\u6700\u7d42\u7684\u306b\u53d6\u308a\u4e0b\u3052\u3089\u308c\u3001\u30c7\u30b8\u30bf\u30eb\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u304c\u3059\u3079\u3066VAT\u5236\u5ea6\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3088\u3046\u306b\u3001\u6700\u8fd1\u306e\u63d0\u6848\u3067\u306f\u3001\u62e1\u5927\u3055\u308c\u305f\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u6cd5\u306e\u6539\u6b63\u306b\u91cd\u70b9\u304c\u7f6e\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2 style=\"text-align: justify; margin-bottom: 10px;\"><span style=\"color: #0c4a61;\"><strong>\u6cd5\u6848<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\uff18\u6708\u306b\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u4e0b\u9662\u6b73\u5165\u59d4\u54e1\u4f1a\u304c\u3001\u30c7\u30b8\u30bf\u30eb\u53d6\u5f15\u306b12\uff05\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u8ab2\u3059\u3068\u3044\u3046\u4e0b\u9662\u6cd5\u6848\u7b2c4122\u53f7\u3092\u7b2c\uff11\u8aad\u4f1a\u3067\u627f\u8a8d\u3057\u307e\u3057\u305f\u3002\u672c\u6cd5\u6848\u306f\u3001\u7b2c19\u56de\u8b70\u4f1a\u3067\u63d0\u51fa\u3055\u308c\u305f\uff13\u3064\u306e\u6cd5\u6848\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u3059\u3079\u3066\u304c\u7b2c\uff13\u8aad\u4f1a\u304a\u3088\u3073\u6700\u7d42\u8aad\u4f1a\u3067\u3059\u3067\u306b\u627f\u8a8d\u6e08\u307f\u306e\u6cd5\u6848\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n<figure id=\"attachment_350318\" aria-describedby=\"caption-attachment-350318\" style=\"width: 200px\" class=\"wp-caption alignright\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-350318\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/11\/Abigael-Demdam-s.jpg\" alt=\"Abigael Demdam\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-350318\" class=\"wp-caption-text\"><strong>Abigael Demdam<\/strong><br \/>\u30b7\u30cb\u30a2\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8<br \/>Ocampo and Suralvo\uff08\u30e1\u30c8\u30ed\u30fb\u30de\u30cb\u30e9\uff09<br \/>\u96fb\u8a71:+632 7625 0765<br \/>E\u30e1\u30fc\u30eb: ademdam@ocamposuralvo.com<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u672c\u6cd5\u6848\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u5185\u56fd\u6b73\u5165\u6cd5\u7b2c105\u6761\u3092\u6539\u6b63\u3057\u3001\u30c7\u30b8\u30bf\u30eb\u5546\u54c1\u307e\u305f\u306f\u96fb\u5b50\u7684\u5546\u54c1\u3001\u306a\u3089\u3073\u306b\u96fb\u5b50\u7684\u306b\u63d0\u4f9b\u3055\u308c\u308b\u30b5\u30fc\u30d3\u30b9\u3092\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3059\u3082\u306e\u3067\u3059\u3002\u672c\u6cd5\u6848\u3067\u306f\u3001\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306b\u5bfe\u3057\u3066\u3001\u5404\u81ea\u306e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3092\u901a\u3057\u3066\u53d6\u5f15\u3078\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u8ab2\u7a0e\u3001\u5fb4\u53ce\u3001\u7d0d\u4ed8\u3092\u7fa9\u52d9\u4ed8\u3051\u308b\u3001\u65b0\u3057\u3044\u6761\u9805\u304c\u8ffd\u52a0\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\uff08DSP\uff09\u306f\u3001\u672c\u6cd5\u6848\u306b\u57fa\u3065\u304d\u3001\u300c\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u58f2\u8cb7\u3092\u76ee\u7684\u3068\u3059\u308b\u30aa\u30f3\u30e9\u30a4\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306e\u904b\u55b6\u3092\u901a\u3057\u3066\u3001\u307e\u305f\u306f\u7b2c\u4e09\u8005\u306b\u4ee3\u308f\u3063\u3066\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u305f\u3081\u306b\u53d6\u5f15\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u307e\u305f\u306f\u5546\u54c1\u3092\u8cfc\u5165\u8005\u306b\u63d0\u4f9b\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3067\u3042\u308b\u300d\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u672c\u6cd5\u6848\u306b\u57fa\u3065\u304d\u3001\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3068\u306f\u4ee5\u4e0b\u306e\u8005\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u60c5\u5831\u306b\u57fa\u3065\u304f\u6280\u8853\u307e\u305f\u306f\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3092\u901a\u3057\u3066\u3001\u81ea\u8eab\u306e\u30a2\u30ab\u30a6\u30f3\u30c8\u306e\u305f\u3081\u306b\u8907\u6570\u306e\u88fd\u54c1\u3092\u8ca9\u58f2\u3059\u308b\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u8ca9\u58f2\u8005\u306a\u3069\u306e\u7b2c\u4e09\u8005\u3001\u307e\u305f\u306f\u5546\u54c1\u8ca9\u58f2\u696d\u8005\u3084\u5c0f\u58f2\u696d\u8005\u306a\u3069\u306e\u3088\u3046\u306b\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u3068\u8cfc\u5165\u8005\u3068\u306e\u9593\u306e\u4ef2\u4ecb\u5f79\u3092\u52d9\u3081\u3001\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u306b\u4ee3\u308f\u3063\u3066\u8cfc\u5165\u8005\u304b\u3089\u5f53\u8a72\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u4ee3\u91d1\u3092\u56de\u53ce\u307e\u305f\u306f\u53d7\u9818\u3057\u3001\u624b\u6570\u6599\u3092\u53d7\u3051\u53d6\u308b\u8005<\/li>\n<li>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3092\u6d3b\u7528\u3057\u3066\u8cfc\u5165\u8005\u3092\u7372\u5f97\u3059\u308b\u305f\u3081\u306b\u3001\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u30e1\u30c3\u30bb\u30fc\u30b8\u3092\u914d\u4fe1\u3057\u3001\u5e83\u5831\u5ba3\u4f1d\u3092\u884c\u3046\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc<\/li>\n<li>\u8ca9\u58f2\u8005\u304c\u3001\u6700\u9ad8\u5024\u3092\u63d0\u793a\u3057\u305f\u4eba\u7269\u306b\u305d\u306e\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u8ca9\u58f2\u3059\u308b\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4e0a\u3067\u958b\u50ac\u3055\u308c\u308b\u30aa\u30f3\u30e9\u30a4\u30f3\u30aa\u30fc\u30af\u30b7\u30e7\u30f3\u306e\u4e3b\u50ac\u8005<\/li>\n<li>\u4e0a\u8ff0\u306e\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u4f7f\u7528\u306b\u5bfe\u3057\u3066\u3001\u5b9a\u671f\u7684\u306a\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u6599\u91d1\u3068\u5f15\u304d\u63db\u3048\u306b\u3001\u8cfc\u5165\u8005\u306b\u5bfe\u3057\u3066\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc<\/li>\n<li>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306a\u3069\u306e\u60c5\u5831\u6280\u8853\u30a4\u30f3\u30d5\u30e9\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u3092\u901a\u3057\u3066\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306e\u3067\u304d\u308b\u5546\u54c1\u3001\u307e\u305f\u306f\u96fb\u5b50\u7684\u306a\u30b5\u30fc\u30d3\u30b9\u304a\u3088\u3073\u30aa\u30f3\u30e9\u30a4\u30f3\u30b5\u30fc\u30d3\u30b9\u306e\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u672c\u6cd5\u6848\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u3082\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li style=\"text-align: justify;\">\u8cfc\u5165\u8005\u3068\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u5c45\u4f4f\u3057\u3001\u500b\u4eba\u6d88\u8cbb\u3001\u53d6\u5f15\u3001\u307e\u305f\u306f\u30d3\u30b8\u30cd\u30b9\u306e\u3044\u305a\u308c\u304b\u306e\u76ee\u7684\u306e\u305f\u3081\u306b\u3001\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u304b\u3089\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u5185\u3067\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3042\u308b\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u3092\u8cfc\u5165\u3059\u308b\u8005\u3092\u6307\u3057\u307e\u3059\u3002<\/li>\n<li style=\"text-align: justify;\">\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u3068\u306f\u3001\u60c5\u5831\u6280\u8853\u3092\u4f7f\u7528\u305b\u305a\u306b\u53d6\u5f97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u307e\u305f\u306f\u305d\u306e\u4ed6\u306e\u96fb\u5b50\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u4e0a\u3067\u63d0\u4f9b\u307e\u305f\u306f\u5b9a\u671f\u8cfc\u5165\u3055\u308c\u305f\u30b5\u30fc\u30d3\u30b9\u3067\u3042\u308a\u3001\u5f53\u8a72\u30b5\u30fc\u30d3\u30b9\u304c\u81ea\u52d5\u7684\u306b\u63d0\u4f9b\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u306e\u4e00\u822c\u7684\u306a\u5b9a\u7fa9\u306f\u3001\u4ee5\u4e0b\u306b\u793a\u3059\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u4e00\u89a7\u306b\u3088\u3063\u3066\u8a73\u7d30\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3001\u66f4\u65b0\u60c5\u5831\u3001\u30a2\u30c9\u30aa\u30f3\u3001\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u30d5\u30a3\u30eb\u30bf\u30fc\u3001\u304a\u3088\u3073\u30d5\u30a1\u30a4\u30e4\u30fc\u30a6\u30a9\u30fc\u30eb\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u306b\u3088\u308b\u30e9\u30a4\u30bb\u30f3\u30b9\u4f9b\u4e0e\uff0f\u30e2\u30d0\u30a4\u30eb\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u3001\u30d3\u30c7\u30aa\u30b2\u30fc\u30e0\u3001\u304a\u3088\u3073\u30aa\u30f3\u30e9\u30a4\u30f3\u30b2\u30fc\u30e0\uff0f\u30a6\u30a7\u30d6\u30ad\u30e3\u30b9\u30c8\u304a\u3088\u3073\u30a6\u30a7\u30d3\u30ca\u30fc\uff0f\u97f3\u697d\u3001\u30d5\u30a1\u30a4\u30eb\u3001\u753b\u50cf\u3001\u30c6\u30ad\u30b9\u30c8\u3001\u304a\u3088\u3073\u60c5\u5831\u306a\u3069\u306e\u30c7\u30b8\u30bf\u30eb\u30b3\u30f3\u30c6\u30f3\u30c4\u306e\u63d0\u4f9b\uff0f\u5b9f\u4f53\u306e\u306a\u3044\u30e1\u30c7\u30a3\u30a2\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u4e0a\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u5e83\u544a\u30b9\u30da\u30fc\u30b9\u306e\u63d0\u4f9b\u306a\u3069\u306e\u5e83\u544a\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\uff0f\u53d6\u5f15\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u8ca9\u58f2\u3001\u5c55\u793a\u3001\u304a\u3088\u3073\u4fa1\u683c\u6bd4\u8f03\u306e\u305f\u3081\u306e\u96fb\u5b50\u30de\u30fc\u30b1\u30c3\u30c8\u30d7\u30ec\u30a4\u30b9\u307e\u305f\u306f\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306a\u3069\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\uff0f\u30b5\u30fc\u30c1\u30a8\u30f3\u30b8\u30f3\u30b5\u30fc\u30d3\u30b9\uff0f\u30bd\u30fc\u30b7\u30e3\u30eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff0f\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u30db\u30b9\u30c6\u30a3\u30f3\u30b0\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u30c7\u30fc\u30bf\u30a6\u30a7\u30a2\u30cf\u30a6\u30b8\u30f3\u30b0\u3001\u30d5\u30a1\u30a4\u30eb\u5171\u6709\u3001\u304a\u3088\u3073\u30af\u30e9\u30a6\u30c9\u30b9\u30c8\u30ec\u30fc\u30b8\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u3084\u30db\u30b9\u30c6\u30a3\u30f3\u30b0\uff0f\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3092\u5229\u7528\u3057\u305f\u901a\u4fe1\uff0f\u9060\u9694\u6388\u696d\u3001E\u30e9\u30fc\u30cb\u30f3\u30b0\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u30b3\u30fc\u30b9\u3001\u304a\u3088\u3073\u30a6\u30a7\u30d3\u30ca\u30fc\u306e\u63d0\u4f9b\u306a\u3069\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u7814\u4fee\uff0f\u30aa\u30f3\u30e9\u30a4\u30f3\u4e0a\u3067\u306e\u65b0\u805e\u304a\u3088\u3073\u96d1\u8a8c\u306e\u5b9a\u671f\u8cfc\u8aad\uff0f\u306a\u3089\u3073\u306b\u6c7a\u6e08\u51e6\u7406\u30b5\u30fc\u30d3\u30b9\u3002<\/p>\n<p style=\"text-align: justify;\">\u4ee5\u4e0b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u672c\u6cd5\u6848\u306b\u57fa\u3065\u304d\u3001\u975e\u5c45\u4f4f\u306e\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306f\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u3078\u306e\u767b\u9332\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<ul style=\"text-align: justify;\">\n<li>\uff08VAT\u304c\u514d\u9664\u3055\u308c\u308b\u3082\u306e\u3092\u9664\u304d\uff09VAT\u7533\u544a\u66f8\u306e\u63d0\u51fa\u65e5\u524d\u306e12\u30ab\u6708\u9593\u306e\u7dcf\u58f2\u4e0a\u9ad8\u307e\u305f\u306f\u7dcf\u53ce\u5165\u304c\u3001\u57fa\u6e96\u984d\u3067\u3042\u308b300\u4e07\u30d5\u30a3\u30ea\u30d4\u30f3\u30da\u30bd\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408<\/li>\n<li>VAT\u7533\u544a\u66f8\u306e\u63d0\u51fa\u65e5\u304b\u308912\u30ab\u6708\u9593\u306e\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u4e8b\u696d\u306e\u7dcf\u58f2\u4e0a\u9ad8\u307e\u305f\u306f\u7dcf\u53ce\u5165\u304c\u3001\u57fa\u6e96\u984d\u3092\u8d85\u3048\u308b\u3068\u8003\u3048\u308b\u6b63\u5f53\u306a\u7406\u7531\u304c\u3042\u308b\u5834\u5408<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u307e\u305f\u3001\u975e\u5c45\u4f4f\u306e\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306f\u3001\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u3084\u4ee3\u7406\u5e97\uff08\u30d5\u30a3\u30ea\u30d4\u30f3\u6cd5\u306b\u57fa\u3065\u304d\u767b\u9332\u3055\u308c\u305f\u5c45\u4f4f\u6cd5\u4eba\uff09\u3092\u6307\u5b9a\u3057\u3001\u7a0e\u6cd5\u306e\u898f\u5b9a\u3092\u9075\u5b88\u3059\u308b\u306e\u306b\u5f79\u7acb\u3066\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p style=\"text-align: justify;\">\u672c\u6cd5\u6848\u306b\u3088\u3063\u3066\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u975e\u5c45\u4f4f\u306e\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306e\u305f\u3081\u306b\u300c\u7c21\u7565\u5316\u3055\u308c\u305f\u81ea\u52d5\u767b\u9332\u30b7\u30b9\u30c6\u30e0\u3092\u78ba\u7acb\u300d\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u307e\u305f\u5185\u56fd\u6b73\u5165\u5e81\u9577\u5b98\u306e\u63d0\u8a00\u306b\u57fa\u3065\u304d\u3001\u8ca1\u52d9\u5927\u81e3\u304c\u767a\u884c\u3059\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u898f\u5247\u306b\u5f93\u3063\u3066\u3001\u5f53\u8a72\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u304c\u3001\u300c\u96fb\u5b50\u8acb\u6c42\u66f8\u307e\u305f\u306f\u96fb\u5b50\u9818\u53ce\u66f8\u3092\u767a\u884c\u300d\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3053\u3068\u306b\u7559\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 style=\"text-align: justify; margin-bottom: 10px;\"><span style=\"color: #0c4a61;\"><strong>\u671f\u5f85\u304a\u3088\u3073\u4e0d\u78ba\u5b9f\u6027<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u7d4c\u6e08\u5354\u529b\u958b\u767a\u6a5f\u69cb\uff08OECD\uff09\u306e\u56fd\u969b\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u6307\u91dd\u3068\u3057\u3066\u304d\u305f\u6cd5\u57df\u5185\u306e\u6cd5\u5f8b\u3068\u540c\u69d8\u3001\u73fe\u884c\u306e\u6cd5\u6848\u306b\u3082\u3001\u9075\u5b88\u3092\u4fc3\u3059\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u7b56\u5b9a\u4e0a\u306e\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u7279\u5fb4\u306b\u3064\u3044\u3066\u306f\u3001\u7528\u8a9e\u306e\u5b9a\u7fa9\u306b\u3088\u3063\u3066\u660e\u78ba\u5316\u3055\u308c\u305f\u8ab2\u7a0e\u7bc4\u56f2\u3084\u3001\u767b\u9332\u306e\u7c21\u7565\u5316\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u4e2d\u3067\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<figure id=\"attachment_350318\" aria-describedby=\"caption-attachment-350318\" style=\"width: 200px\" class=\"wp-caption alignright\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-350318\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/11\/Flourence-Katherine-S-Enriquez-s.jpg\" alt=\"Flourence Katherine S Enriquez\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-350318\" class=\"wp-caption-text\"><strong>Flourence Katherine S Enriquez<\/strong><br \/>\u30b7\u30cb\u30a2\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8<br \/>Ocampo and Suralvo\uff08\u30e1\u30c8\u30ed\u30fb\u30de\u30cb\u30e9\uff09<br \/>\u96fb\u8a71:+632 7625 0765 <br \/>E\u30e1\u30fc\u30eb: fenriquez@ocamposuralvo.com<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u6cd5\u5f8b\u306e\u6539\u6b63\u3084\u3001\u6cd5\u5f8b\u3092\u65bd\u884c\u3059\u308b\u898f\u5247\u306b\u8a73\u7d30\u306a\u5185\u5bb9\u3092\u76db\u308a\u8fbc\u3080\u3053\u3068\u3092\u5fc5\u8981\u3068\u3059\u308b\u3001\u8907\u6570\u306e\u91cd\u8981\u306a\u554f\u984c\u304c\u6b8b\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: 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style=\"text-align: justify;\">\u307e\u305f\u3001\u767b\u9332\u3001\u671f\u65e5\u5185\u306e\u7533\u544a\u3001\u7d0d\u7a0e\u306e\u3044\u305a\u308c\u3092\u6020\u3063\u305f\u306b\u3057\u3066\u3082\u3001\u7d0d\u7a0e\u8005\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u9ad8\u3081\u308b\u76ee\u7684\u3060\u3051\u3067\u306a\u304f\u3001\u7a0e\u52d9\u7ba1\u7406\u306e\u305f\u3081\u306b\u3082\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9055\u53cd\u306e\u5f71\u97ff\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u3082\u4fa1\u5024\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3046\u3059\u308b\u3053\u3068\u3067\u3001\u79df\u7a0e\u63aa\u7f6e\u306e\u504f\u3063\u305f\u5b9f\u65bd\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p style=\"text-align: justify;\">\u6700\u5f8c\u306b\u306a\u308a\u307e\u3057\u305f\u304c\u3001\u304a\u305d\u3089\u304f\u4e00\u756a\u91cd\u8981\u306a\u70b9\u3068\u3057\u3066\u3001\u672c\u6cd5\u6848\u306b\u57fa\u3065\u304f\u767b\u9332\u306e\u52b9\u679c\u306b\u3064\u3044\u3066\u306e\u4e0d\u900f\u660e\u306a\u90e8\u5206\u3092\u89e3\u660e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u767b\u9332\u304cVAT\u3060\u3051\u3092\u76ee\u7684\u3068\u3059\u308b\u610f\u56f3\u3067\u3042\u308b\u306a\u3089\u3070\u3001\u767b\u9332\u3057\u3066\u3082\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u5185\u306b\u6052\u4e45\u7684\u65bd\u8a2d\u3092\u8a2d\u7acb\u3059\u308b\u5fc5\u8981\u304c\u306a\u3044\u3053\u3068\u3092\u3001\u4eca\u5f8c\u767b\u9332\u3059\u308b\u4e8b\u696d\u8005\u306b\u4fdd\u8a3c\u3059\u308b\u305f\u3081\u306b\u3001\u3053\u308c\u306b\u3064\u3044\u3066\u660e\u78ba\u306b\u6cd5\u5f8b\u306b\u898f\u5b9a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u3046\u3057\u305f\u767b\u9332\u306b\u3088\u3063\u3066\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u4f1a\u793e\u6cd5\u306b\u57fa\u3065\u3044\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u3068\u3044\u3046\u898f\u5247\u306b\u3001\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u304b\u306b\u3064\u3044\u3066\u3082\u3001\u691c\u8a0e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p style=\"text-align: justify;\">\u975e\u5c45\u4f4f\u8005\u306e\u4f01\u696d\u306b\u3088\u308b\u767b\u9332\u3084\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u304c\u4fc3\u9032\u3055\u308c\u308c\u3070\u3001\u3053\u3046\u3057\u305f\u898f\u5247\u304c\u78ba\u5b9f\u306b\u9069\u7528\u3055\u308c\u308b\u306b\u9055\u3044\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<section class=\"format-info\"><img decoding=\"async\" loading=\"lazy\" class=\" wp-image-350297 aligncenter\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/11\/OS-Law-JPG-01.png\" alt=\"OCAMPO AND SURALVO\" width=\"321\" height=\"107\" \/><\/p>\n<p style=\"text-align: justify;\"><strong>OCAMPO AND SURALVO<br \/>\n<\/strong>6\/F Liberty Center Bldg, 104 HV Dela Costa St<\/p>\n<p>Salcedo Village, Makati City,<\/p>\n<p>Metro Manila \u2013 1227, Philippines<\/p>\n<p>\u96fb\u8a71: +632 7625 0765<\/p>\n<p>E\u30e1\u30fc\u30eb: info@ocamposuralvo.com<\/p>\n<p><a href=\"http:\/\/www.ocamposuralvo.com\">www.ocamposuralvo.com<\/a><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u5730\u57df\u306e\u653f\u7b56\u7acb\u6848\u8005\u306f\u3001\u7d4c\u6e08\u767a\u5c55\u306e\u4fc3\u9032\u3068\u6b73\u5165\u5897\u3092\u4e21\u7acb\u3055\u305b\u308b\u9053\u3092\u6a21\u7d22\u3057\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u306f\u81ea\u793e\u306e\u4e8b\u696d\u3078\u306e\u5f71\u97ff\u3092\u3001\u5927\u5c40\u7684\u306b\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u4e2d\u56fd \u97d3\u56fd 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