{"id":1696,"date":"2024-09-05T04:30:31","date_gmt":"2024-09-05T04:30:31","guid":{"rendered":"https:\/\/mitsukijapan.com\/th\/?p=1696"},"modified":"2026-05-31T00:27:19","modified_gmt":"2026-05-30T15:27:19","slug":"withholding-tax-structure","status":"publish","type":"post","link":"https:\/\/mitsukijapan.com\/th\/column\/withholding-tax-structure\/","title":{"rendered":"\u30bf\u30a4\uff5c\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u4ed5\u7d44\u307f\u3068\u5bfe\u8c61\u53d6\u5f15"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p 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class=\"wp-block-list\">\n<li>\u5bfe\u8c61\u53d6\u5f15\u306e\u7bc4\u56f2\uff1a\u30bf\u30a4\u306e\u65b9\u304c\u5e83\u7bc4\u56f2\u3067\u3001\u307b\u3068\u3093\u3069\u306e\u30b5\u30fc\u30d3\u30b9\u53d6\u5f15\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u6cd5\u4eba\u9593\u53d6\u5f15\uff1a\u65e5\u672c\u3067\u306f\u4e3b\u306b\u500b\u4eba\u4e8b\u696d\u4e3b\u3078\u306e\u4e00\u5b9a\u306e\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u304c\u884c\u308f\u308c\u307e\u3059\u304c\u3001\u30bf\u30a4\u3067\u306f\u5185\u56fd\u6cd5\u4eba\u304a\u3088\u3073\u500b\u4eba\u3078\u306e\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u3066\u5e83\u304f\u6e90\u6cc9\u5fb4\u53ce\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u7d0d\u4ed8\u671f\u9650\uff1a\u30bf\u30a4\u3067\u306f\u652f\u6255\u3044\u304c\u884c\u308f\u308c\u305f\u6708\u306e\u7fcc\u67087\u65e5\u307e\u3067\u3001\u65e5\u672c\u3067\u306f\u539f\u5247\u3068\u3057\u3066\u7fcc\u670810\u65e5\u307e\u3067\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u3089\u306e\u9055\u3044\u3092\u7406\u89e3\u3057\u3001\u9069\u5207\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7a0e\u7387<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30bf\u30a4\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306f\u3001\u53d6\u5f15\u306e\u7a2e\u985e\u3084\u652f\u6255\u5148\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u4e3b\u306a\u53d6\u5f15\u306e\u7a0e\u7387\u3092\u56fd\u5185\u53d6\u5f15\u3068\u56fd\u5916\u53d6\u5f15\u306b\u5206\u3051\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u56fd\u5185\u53d6\u5f15\u306e\u7a0e\u7387<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30bf\u30a4\u56fd\u5185\u3067\u306e\u4e3b\u306a\u53d6\u5f15\u306b\u9069\u7528\u3055\u308c\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u914d\u5f53\uff1a10\uff05<\/li>\n\n\n\n<li>\u5229\u5b50\uff1a1\uff05<\/li>\n\n\n\n<li>\u5e83\u544a\u6599\uff1a2\uff05<\/li>\n\n\n\n<li>\u30b5\u30fc\u30d3\u30b9\uff1a3\uff05<\/li>\n\n\n\n<li>\u30b3\u30df\u30c3\u30b7\u30e7\u30f3\uff1a3\uff05<\/li>\n\n\n\n<li>\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\uff1a3\uff05<\/li>\n\n\n\n<li>\u8cc3\u8cb8\u6599\uff1a5\uff05<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u3089\u306e\u7a0e\u7387\u306f\u3001\u30bf\u30a4\u56fd\u5185\u306e\u500b\u4eba\u3084\u6cd5\u4eba\u3068\u306e\u53d6\u5f15\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u56fd\u5916\u53d6\u5f15\u306e\u7a0e\u7387<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5916\u56fd\u6cd5\u4eba\u3068\u306e\u53d6\u5f15\u306b\u9069\u7528\u3055\u308c\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u914d\u5f53\uff1a10\uff05<\/li>\n\n\n\n<li>\u5229\u5b50\uff1a15\uff05<\/li>\n\n\n\n<li>\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\uff1a15\uff05<\/li>\n\n\n\n<li>\u8cc3\u8cb8\u6599\uff1a15\uff05<\/li>\n\n\n\n<li>\u682a\u5f0f\u58f2\u5374\u76ca\uff1a15\uff05<\/li>\n\n\n\n<li>\u4eba\u7684\u5f79\u52d9\u63d0\u4f9b\u30b5\u30fc\u30d3\u30b9\uff1a15\uff05\uff08\u65e5\u30bf\u30a4\u79df\u7a0e\u6761\u7d04\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u54080\uff05\u3001PE\u306a\u3051\u308c\u3070\u8ab2\u7a0e\u306a\u3057\uff09<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e5\u672c\u3068\u30bf\u30a4\u306e\u9593\u306b\u306f\u79df\u7a0e\u6761\u7d04\u304c\u7de0\u7d50\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u79df\u7a0e\u6761\u7d04\u3068\u306f\u3001\u56fd\u3068\u56fd\u306e\u9593\u3067\u8ab2\u7a0e\u6a29\u306e\u53ca\u3076\u7bc4\u56f2\u3092\u5b9a\u3081\u3001\u4e8c\u91cd\u8ab2\u7a0e\u306e\u6392\u9664\u53ca\u3073\u79df\u7a0e\u56de\u907f\u306e\u9632\u6b62\u7b56\u3092\u76ee\u7684\u3068\u3057\u3066\u7de0\u7d50\u3055\u308c\u305f\u6761\u7d04\u3067\u3059\u3002\u79df\u7a0e\u6761\u7d04\u3068\u56fd\u5185\u6cd5\u306e\u898f\u5b9a\u304c\u7570\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u79df\u7a0e\u6761\u7d04\u304c\u512a\u5148\u3057\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u5f93\u3044\u307e\u3057\u3066\u3001\u79df\u7a0e\u6761\u7d04\u304a\u3088\u3073\u56fd\u5185\u6cd5\u306e\u4e21\u65b9\u306e\u7a0e\u7387\u3092\u898b\u3066\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5c02\u9580\u7684\u306a\u5224\u65ad\u304c\u5fc5\u8981\u306a\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u8ff7\u3063\u305f\u3068\u304d\u306f\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u3068\u7d0d\u4ed8\u65b9\u6cd5<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u6b63\u3057\u3044\u8a08\u7b97\u3068\u9069\u5207\u306a\u7d0d\u4ed8\u306f\u3001\u30bf\u30a4\u3067\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u4e0a\u3067\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u3068\u7d0d\u4ed8\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8a08\u7b97\u65b9\u6cd5\u306e\u5177\u4f53\u4f8b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u3048\u3070\u3001A\u793e\u304cB\u793e\u304b\u3089\u30b5\u30fc\u30d3\u30b9\uff08\u6e90\u6cc9\u5fb4\u53ce\u5bfe\u8c61\uff09\u3092\u53d7\u3051\u300110,000\u30d0\u30fc\u30c4\u306e\u5831\u916c\u3068700\u30d0\u30fc\u30c4\u306eVAT\uff087\uff05\uff09\u306e\u8acb\u6c42\u66f8\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u307e\u3059\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u30b5\u30fc\u30d3\u30b9\u306b\u304b\u304b\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\uff1a10,000\u30d0\u30fc\u30c4 \u00d7 3\uff05 = 300\u30d0\u30fc\u30c4<\/li>\n\n\n\n<li>B\u793e\u3078\u306e\u652f\u6255\u984d\uff1a10,000\u30d0\u30fc\u30c4 &#8211; 300\u30d0\u30fc\u30c4 + 700\u30d0\u30fc\u30c4 = 10,400\u30d0\u30fc\u30c4<\/li>\n\n\n\n<li>\u7a0e\u52d9\u5f53\u5c40\u3078\u306e\u7d0d\u4ed8\u984d\uff1a300\u30d0\u30fc\u30c4<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">A\u793e\u306f10,400\u30d0\u30fc\u30c4\u3092B\u793e\u306b\u652f\u6255\u3044\u3001300\u30d0\u30fc\u30c4\u3092\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3068\u3057\u3066\u7a0e\u52d9\u5f53\u5c40\u306b\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7d0d\u4ed8\u671f\u9650\u3068\u624b\u7d9a\u304d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30bf\u30a4\u3067\u306f\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u671f\u9650\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7d0d\u4ed8\u671f\u9650\uff1a\u652f\u6255\u3044\u304c\u884c\u308f\u308c\u305f\u6708\u306e\u7fcc\u67087\u65e5\u307e\u3067<\/li>\n\n\n\n<li>\u7533\u544a\u30fb\u7d0d\u4ed8\u5148\uff1a\u6b73\u5165\u5c40\uff08\u7a0e\u52d9\u7f72\uff09<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d0d\u4ed8\u3092\u6020\u3063\u305f\u5834\u5408\u3001\u30da\u30ca\u30eb\u30c6\u30a3\uff08\u5ef6\u6ede\u7a0e\u3001\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306a\u3069\uff09\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u671f\u9650\u3092\u53b3\u5b88\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u3069\u306e\u3088\u3046\u306a\u53d6\u5f15\u304c\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304b\u3092\u5224\u65ad\u3059\u308b\u306e\u3082\u3001\u6163\u308c\u3066\u3044\u306a\u3044\u4eba\u306b\u3068\u3063\u3066\u306f\u96e3\u3057\u3044\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u6b63\u78ba\u306a\u8a08\u7b97\u3068\u9069\u5207\u306a\u51e6\u7406\u3092\u884c\u3046\u305f\u3081\u306b\u3001\u30bf\u30a4\u4eba\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u3084\u4f1a\u8a08\u4e8b\u52d9\u6240\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5229\u76ca\u9084\u6d41\u6642\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30bf\u30a4\u3067\u4e8b\u696d\u3092\u884c\u3046\u65e5\u7cfb\u4f01\u696d\u304c\u3001\u5229\u76ca\u3092\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u306b\u9084\u6d41\u3059\u308b\u5834\u5408\u3084\u3001\u30bf\u30a4\u56fd\u5185\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u5229\u76ca\u3092\u914d\u5206\u3059\u308b\u5834\u5408\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u53d6\u308a\u6271\u3044\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u914d\u5f53\u3067\u306e\u9084\u6d41\u6642\u306e\u7a0e\u7387<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u914d\u5f53\u3092\u901a\u3058\u3066\u5229\u76ca\u3092\u9084\u6d41\u3059\u308b\u5834\u5408\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u30bf\u30a4\u6cd5\u4eba\u304b\u3089\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u3078\u306e\u914d\u5f53\uff1a10\uff05<\/li>\n\n\n\n<li>\u30bf\u30a4\u6cd5\u4eba\u304b\u3089\u30bf\u30a4\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u3078\u306e\u914d\u5f53\uff1a10\uff05<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u5229\u606f\u3067\u306e\u9084\u6d41\u6642\u306e\u7a0e\u7387<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5229\u606f\u3092\u901a\u3058\u3066\u5229\u76ca\u3092\u9084\u6d41\u3059\u308b\u5834\u5408\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u30bf\u30a4\u6cd5\u4eba\u304b\u3089\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u3078\u306e\u5229\u606f\uff1a15\uff05<\/li>\n\n\n\n<li>\u30bf\u30a4\u6cd5\u4eba\u304b\u3089\u30bf\u30a4\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u3078\u306e\u5229\u606f\uff1a15\uff05<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0a\u8ff0\u306e\u79df\u7a0e\u6761\u7d04\u3092\u898b\u3066\u3082\u3001\u73fe\u5728\u306e\u65e5\u672c\u30bf\u30a4\u79df\u7a0e\u6761\u7d04\u3067\u306f\u3001\u56fd\u5185\u6cd5\u3068\u540c\u7387\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u7279\u5225\u306a\u8efd\u6e1b\u63aa\u7f6e\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e90\u6cc9\u7a0e\u306e\u5fb4\u53ce\u6f0f\u308c\u304c\u3042\u308b\u5834\u5408\u3001\u81ea\u793e\u3067\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\uff08\u9006\u7b97\u8a08\u7b97\uff09\u3057\u3066\u8ca0\u62c5\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5bfe\u5fdc\u304c\u9045\u308c\u308b\u3068\u5229\u606f\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3001\u4e8b\u524d\u306e\u8a08\u7b97\u3068\u9069\u5207\u306a\u5bfe\u5fdc\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p 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