{"id":1068,"date":"2022-12-13T02:35:36","date_gmt":"2022-12-12T17:35:36","guid":{"rendered":"https:\/\/www.offshore-management.com.ph\/blog\/?p=1068"},"modified":"2023-03-18T05:06:26","modified_gmt":"2023-03-17T20:06:26","slug":"withholding-tax","status":"publish","type":"post","link":"https:\/\/www.offshore-management.com.ph\/blog\/withholding-tax\/","title":{"rendered":"\u6e90\u6cc9\u5fb4\u53ce\u306b\u95a2\u3057\u3066\u77e5\u3063\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068"},"content":{"rendered":"

\u6e90\u6cc9\u5fb4\u53ce\u306e\u7a0e\u7387<\/h2>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306f\u591a\u304f\u306e\u652f\u6255\u3044\u304c\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u7d30\u5fc3\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u652f\u6255\u3044\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

    \n
  1. \u6e90\u6cc9\u7fa9\u52d9\u8005\u306f\u300c\u652f\u6255\u3044\u8005\u300d\u3067\u3059\u306e\u3067\u3001\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u5074\uff08\u696d\u8005\uff09\u304c\u7406\u7531\u3092\u3064\u3051\u3066\u6e90\u6cc9\u5fb4\u53ce\u3092\u62d2\u5426\u3057\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u6700\u7d42\u7684\u306b\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u3092\u8ca0\u3046\u306e\u306f\u652f\u6255\u3044\u5074\uff08\u5f53\u5c40\u3078\u8aac\u660e\u3057\u7d0d\u5f97\u3055\u305b\u308b\u306e\u306f\u652f\u6255\u3044\u5074\uff09\u3067\u3059\u306e\u3067\u3001\u5b89\u6613\u306b\u696d\u8005\u5074\u306e\u8a00\u3044\u5206\u306b\u5f93\u308f\u306a\u3044\u3088\u3046\u3001\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n
  2. \u5fb4\u53ce\u3057\u305f\u6e90\u6cc9\u7a0e\u306e\u652f\u6255\u3044\u306f\u3001\u5fb4\u53ce\u3057\u305f\u65e5\u306e\u7fcc\u670810\u65e5\u3067\u3059\u30021\u65e5\u3067\u3082\u9045\u308c\u305f\u5834\u5408\u3001\u7f70\u5247\u898f\u5b9a\u306b\u5f93\u3063\u3066\u8ffd\u5fb4\u91d1\u3068\u5229\u5b50\u306e\u652f\u6255\u3044\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/li>\n
  3. \u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u652f\u6255\u3044\u306b\u5bfe\u3057\u3001\u4eee\u306b\u5fb4\u53ce\u30fb\u7d0d\u7a0e\u3092\u6020\u3063\u305f\u5834\u5408\u3001\u6e90\u6cc9\u7a0e\u306e\u652f\u6255\u3044\uff08\u30d7\u30e9\u30b9\u7f70\u91d1\uff0b\u5229\u5b50\uff09\u3060\u3051\u3067\u306a\u304f\u3001\u7d4c\u8cbb\u6027\u3082\u5426\u8a8d\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u6cd5\u4eba\u7a0e30%\u76f8\u5f53\u30d7\u30e9\u30b9\u7f70\u91d1\uff0b\u5229\u5b50\u304c\u52a0\u308f\u308a\u307e\u3059\u3002\u601d\u3044\u306e\u5916\u3001\u5927\u304d\u306a\u91d1\u984d\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u30022022\u5e74\u73fe\u5728\u3001\u5f53\u5c40\u304b\u3089\u6307\u6458\u304c\u5408\u3063\u305f\u5834\u5408\u306b\u3001\u672a\u6255\u3044\u306e\u6e90\u6cc9\u7a0e\u3092\u7d0d\u4ed8\u3059\u308c\u3070\u3001\u7d4c\u8cbb\u6027\u306f\u8a8d\u3081\u3066\u304f\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6e90\u6cc9\u7a0e\u306e\u672a\u6255\u3044\u306b\u5bfe\u3059\u308b\u7f70\u91d1\u3068\u5229\u5b50\u306f\u514d\u308c\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/li>\n<\/ol>\n

    \u4e0b\u8a18\u304c\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u652f\u6255\u3044\u3068\u7a0e\u7387\u3067\u3059\u3002
    \n\u203b\u901a\u5e38\u3001\u3042\u308a\u3048\u305d\u3046\u306a\u652f\u6255\u3044\u306e\u307f\u629c\u7c8b\u3057\u3066\u3044\u307e\u3059\u3002\uff08\u201d\u30bf\u30ec\u30f3\u30c8\u3078\u306e\u652f\u6255\u3044\u201d\u7b49\u306f\u901a\u5e38\u307b\u3068\u3093\u3069\u306a\u3044\u305f\u3081\u7701\u7565\u3057\u3066\u3044\u307e\u3059\uff09<\/p>\n

    \n\n\n\n\n\n\n\n\n\n
    \u5c02\u9580\u5bb6\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3001\u8a18\u5e33\u4ee3\u884c\u3001\u4fdd\u967a\u4ef2\u4ecb\u3001\u793e\u5916\u5f79\u54e1\u3001\u7a0e\u95a2\u3001\u4fdd\u967a\u3001\u682a\u5f0f\u3001\u30d3\u30b6\u3001\u4e0d\u52d5\u7523\u95a2\u4fc2\u696d\u8005\u3078\u306e\u30b3\u30df\u30c3\u30b7\u30e7\u30f3\u3082\u3057\u304f\u306f\u30b5\u30fc\u30d3\u30b9\u8cbb\u7528\u3001\u533b\u8005\u30fb\u6b6f\u533b\u8005\u3078\u306e\u8a3a\u5bdf\u4ee3\u3067\u3042\u3063\u3066\u3001\u76f8\u624b\u306e\u5e74\u53ce\u304c3M\u4ee5\u4e0b\u306e\u500b\u4eba<\/span>\u306e\u5834\u5408<\/strong><\/td>\n5\uff05<\/td>\n<\/tr>\n
    \u540c\u4e0a<\/p>\n

    \u76f8\u624b\u306e\u5e74\u53ce\u304c3M\u4ee5\u4e0a\u306e\u500b\u4eba<\/span>\u306e\u5834\u5408<\/strong><\/td>\n

    		10%<\/td>\n<\/tr>\n
    \u540c\u4e0a
    \n\u76f8\u624b\u306e\u5e74\u53ce\u304c72\u4e07\u30da\u30bd\u4ee5\u4e0b\u306e\u6cd5\u4eba<\/span>\u306e\u5834\u5408<\/strong><\/td>\n    		10%<\/td>\n<\/tr>\n
    \u540c\u4e0a
    \n\u76f8\u624b\u306e\u5e74\u53ce\u304c72\u4e07\u30da\u30bd\u4ee5\u4e0a\u306e\u6cd5\u4eba<\/span>\u306e\u5834\u5408<\/strong><\/td>\n    		15%<\/td>\n<\/tr>\n
    \u7d99\u7d9a\u7684\u306a\u30ec\u30f3\u30bf\u30eb\u6599\uff08\u5bb6\u8cc3\u3001\u8eca\u4e21\u306a\u3069\uff09<\/td>\n5%<\/td>\n<\/tr>\n
    \u30b5\u30d6\u30b3\u30f3<\/td>\n2%<\/td>\n<\/tr>\n
    \u8ca9\u58f2\u54e1\u7b49\u3078\u306e\u30b3\u30df\u30c3\u30b7\u30e7\u30f3\u3001\u30ea\u30d9\u30fc\u30c8\u306a\u3069\u306e\u652f\u6255\u3044\u3067\u3042\u3063\u3066\u3001\u76f8\u624b\u306e\u5e74\u53ce\u304c3M\u4ee5\u4e0b\u306e\u500b\u4eba\u30fb\u6cd5\u4eba\u306e\u5834\u5408<\/strong><\/td>\n5%<\/td>\n<\/tr>\n
    \u540c\u4e0a<\/p>\n

    \u76f8\u624b\u306e\u5e74\u53ce\u304c3M\u4ee5\u4e0a\u306e\u500b\u4eba\u30fb\u6cd5\u4eba\u306e\u5834\u5408<\/strong><\/td>\n

    		10%<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n

    TWA\u4f01\u696d\u306b\u6307\u5b9a\u3055\u308c\u305f\u5834\u5408\u3001\u4e0b\u8a18\u304c\u52a0\u308f\u308a\u307e\u3059<\/strong>\u3002<\/p>\n

    \n\n\n\n
    \u56fd\u5185\u3067\u8cfc\u5165\u3059\u308b\u5168\u3066\u306e\u7269\u54c1\u306e\u4ee3\u91d1<\/td>\n1%<\/td>\n<\/tr>\n
    \u56fd\u5185\u3067\u8cfc\u5165\u3059\u308b\u5168\u3066\u306e\u30b5\u30fc\u30d3\u30b9\u8cbb\u7528<\/td>\n2%<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n

     <\/p>\n

    \u304a\u5ba2\u69d8\u304c\u3084\u308b\u3053\u3068<\/strong>\u00a0<\/strong><\/h2>\n
      \n
    1. \u8acb\u6c42\u66f8\u3092\u53d7\u3051\u53d6\u3063\u305f\u3089\u3001\u4e0a\u8a18\u3092\u53c2\u7167\u3057\u3001\u6e90\u6cc9\u7a0e\u7387\u3092\u628a\u63e1\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n
    2. \u76f8\u624b\u306e\u3001\u4f1a\u793e\u540d\u3001\u4f4f\u6240\u3001TIN\u30ca\u30f3\u30d0\u30fc\u304c\u8acb\u6c42\u66f8\u306b\u66f8\u304b\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3001\u4e00\u3064\u3067\u3082\u629c\u3051\u3066\u3044\u305f\u3089\u76f8\u624b\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u7279\u306bTIN\u30ca\u30f3\u30d0\u30fc\u306f\u66f8\u304b\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u591a\u3044\u306e\u3067\u3001\u5fc5\u305a\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n
    3. \u4e0a\u8a18\u6e90\u6cc9\u7a0e\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u76f8\u624b\u306b\u652f\u6255\u3063\u3066\u304f\u3060\u3055\u3044\u3002\u305d\u306e\u8a08\u7b97\u904e\u7a0b\u3092\u8acb\u6c42\u66f8\u306b\u30e1\u30e2\u66f8\u304d\u3057\u3066\u3044\u305f\u3060\u3051\u308b\u3068\u3001\u4f1a\u8a08\u306e\u8a08\u4e0a\u6642\u306b\u9593\u9055\u3044\u304c\u6e1b\u308a\u307e\u3059\u3002<\/li>\n
    4. \u6e90\u6cc9\u5fb4\u53ce\u7968(Form 2307)\u306b\u7f72\u540d\u3092\u3057\u3066\u76f8\u624b\u306b\u6e21\u3057\u3066\u304f\u3060\u3055\u3044\uff08\u57fa\u672c\u7684\u306b\u539f\u672c\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u73fe\u5728\u306fPDF\u3067\u6e08\u307e\u305b\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u307b\u3068\u3093\u3069\u3067\u3059\uff09
      \nForm2307\u306f\u901a\u5e38\u3001\u4f1a\u8a08\u4e8b\u52d9\u6240\u3067\u4f5c\u6210\u3057\u307e\u3059\u3002\u76f8\u624b\u306e\u60c5\u5831\u3001\u91d1\u984d\u306a\u3069\u3092\u66f8\u3044\u305f\u3054\u304f\u7c21\u5358\u306a\u66f8\u985e\u3067\u3059\u306e\u3067\u3001\u983b\u7e41\u306b\u3042\u308b\u5834\u5408\u306f\u304a\u5ba2\u69d8\u3067\u4f5c\u6210\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/li>\n<\/ol>\n

      \u6ce8\u610f\u4e8b\u9805<\/h2>\n

      \u203b\u696d\u8005\u304cTIN\u30ca\u30f3\u30d0\u30fc\u3092\u958b\u793a\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u30c0\u30df\u30fc\u306e\u756a\u53f7(999-999-999\u306a\u3069)\u306b\u3066\u7533\u544a\u30fb\u652f\u6255\u725b\u5316\u3042\u308a\u307e\u305b\u3093\u3002\u6b63\u5f0f\u306a\u65b9\u6cd5\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u30ea\u30b9\u30af\u3092\u3054\u627f\u77e5\u304f\u3060\u3055\u3044\u3002
      \n\u203b\u5f53\u65b9\u306b\u3066\u76f8\u624b\u5074\u306eTIN\u30ca\u30f3\u30d0\u30fc\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306f\u81f4\u3057\u307e\u305b\u3093\u306e\u3067\u5fc5\u305a\u304a\u5ba2\u69d8\u306b\u3066\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002
      \n\u203b\u6e90\u6cc9\u5fb4\u53ce\u3092\u5fd8\u308c\u6e80\u984d\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306f\u3001\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u8a08\u7b97\u306b\u3066\u6e90\u6cc9\u7a0e\u3092\u7d0d\u7a0e\u3057\u307e\u3059\u3002\u696d\u8005\u304b\u3089\u8fd4\u91d1\u3092\u6c42\u3081\u308b\u7b49\u306e\u4ea4\u6e09\u306f\u81f4\u3057\u307e\u305b\u3093\u3002<\/p>\n

       <\/p>\n

      \u3053\u306e\u7a0e\u5236\u306b\u306f\u5b9f\u52d9\u4e0a\u3001\u69d8\u3005\u306a\u554f\u984c\u3092\u62b1\u3048\u3066\u3044\u307e\u3059\u3002\u4f8b\u3048\u3070<\/p>\n

        \n
      1. \u76f8\u624b\u306e\u53ce\u5165\u3092\u628a\u63e1\u3059\u308b\u65b9\u6cd5\u304c\u306a\u3044<\/li>\n
      2. \u30b5\u30d6\u30b3\u30f3\u3001\u3068\u306f\u4f55\u304c\u542b\u307e\u308c\u308b\u306e\u304b\u660e\u78ba\u3067\u306f\u306a\u3044<\/li>\n
      3. \u5b9f\u969b\u306b\u6e90\u6cc9\u3057\u3066\u652f\u6255\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u30b1\u30fc\u30b9\u304c\u65e5\u5e38\u7684\u306b\u591a\u3044\u3002<\/li>\n<\/ol>\n

        \u306a\u3069\u3067\u3059\u3002
        \n\u65e5\u672c\u306e\u3088\u3046\u306a\u7d30\u5247\u96c6\u3084\u4e00\u554f\u4e00\u7b54\u96c6\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u5404\u4e8b\u696d\u8005\u69d8\u304c\u5224\u65ad\u3092\u3059\u308b\u3057\u304b\u3042\u308a\u307e\u305b\u3093\u3002\u4f1a\u8a08\u4e8b\u52d9\u6240\u3082\u3001\u4f55\u304c\u6b63\u89e3\u304b\u306f\u660e\u78ba\u306b\u5224\u65ad\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n

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