{"id":1365,"date":"2023-03-12T18:41:02","date_gmt":"2023-03-12T09:41:02","guid":{"rendered":"https:\/\/www.offshore-management.com.ph\/blog\/?p=1365"},"modified":"2023-03-18T05:04:38","modified_gmt":"2023-03-17T20:04:38","slug":"real-estate-owner-tax-compliance","status":"publish","type":"post","link":"https:\/\/www.offshore-management.com.ph\/blog\/real-estate-owner-tax-compliance\/","title":{"rendered":"\u4e0d\u52d5\u7523\u306e\u8cc3\u6599\u53ce\u5165\u306e\u7a0e\u52d9\uff08\u975e\u5c45\u4f4f\u8005\uff09"},"content":{"rendered":"<p>\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3057\u3001\u8cc3\u6599\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u65e5\u672c\u4eba\uff08\u65e5\u672c\u5728\u4f4f\uff09\u306e\u6b63\u3057\u3044\u7a0e\u52d9\u7533\u544a\u306b\u3064\u3044\u3066\u3002<\/p>\n<h2 class=\"styled_h2\">\u6cd5\u4eba\u8a2d\u7acb\u304c\u57fa\u672c<\/h2>\n<p>\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3057\u3001\u8cc3\u8cb8\u306b\u51fa\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u7d99\u7d9a\u7684\u306b\u8cc3\u6599\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3001\u7a0e\u52d9\u7684\u306b\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u3002<br \/>\n\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u5185\u3067\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u3082\u306e\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u4e8b\u696d\u3092\u767b\u9332\u3057\u3001\u30aa\u30d5\u30a3\u30b7\u30e3\u30eb\u30ec\u30b7\u30fc\u30c8\u306e\u4fdd\u6301\u3001\u5e33\u7c3f\u306e\u7dad\u6301\u3001\u6bce\u6708\u306e\u7a0e\u52d9\u7533\u544a\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<br \/>\n\u58f2\u4e0a3M\u4ee5\u4e0b\u3067\u3042\u308c\u3070non-VAT\u4f01\u696d(\u30d1\u30fc\u30bb\u30f3\u30c6\u30fc\u30b8TAX\u9069\u7528)\u30013M\u4ee5\u4e0a\u3067\u3042\u308c\u3070VAT\u4f01\u696d(\u8cc3\u6599\u306bVAT\u3092\u52a0\u7b97\u5fb4\u53ce)\u3068\u3057\u3066\u767b\u9332\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u7a0e\u52d9\u7f72\u767b\u9332\u3092\u3059\u308b\u306b\u306f\u3001\u500b\u4eba\u3067\u3042\u308c\u3070DTI\u767b\u9332\u3001\u6cd5\u4eba\u3067\u3042\u308c\u3070SEC\u767b\u9332\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\u3055\u3089\u306b\u3001\u30d0\u30e9\u30f3\u30ac\u30a4\u3001\u5e02\u306e\u30d3\u30b8\u30cd\u30b9\u30d1\u30fc\u30df\u30c3\u30c8\u306e\u53d6\u5f97\u3082\u5fc5\u8981\u3068\u306a\u308b\u3002<br \/>\n\u3068\u3053\u308d\u304c\u3001\u5916\u56fd\u4eba\u306fDTI\u767b\u9332\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u3044\uff08\u5916\u56fd\u4eba\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306f\u306a\u308c\u306a\u3044\uff09\u306e\u3067\u3001\u5916\u56fd\u4eba\u30aa\u30fc\u30ca\u30fc\u306f\u3001\u8cc3\u8cb8\u696d\u3092\u751f\u696d\u3068\u3059\u308b\u6cd5\u4eba\u3092\u305f\u3066\u3066SEC\u767b\u9332\u3092\u884c\u3046\u9078\u629e\u80a2\u306e\u307f\u3068\u306a\u308b\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u30c6\u30ca\u30f3\u30c8\u306f\u3001\u305d\u306e\u6cd5\u4eba\u306e\u9280\u884c\u53e3\u5ea7\uff08\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u5185\uff09\u306b5%\u6e90\u6cc9\u3057\u305f\u4e0a\u3067\u3001\u66f4\u306bVAT\u4f01\u696d\u3067\u3042\u308c\u3070VAT\u3092\u52a0\u7b97\u3057\u3066\u8cc3\u6599\u3092\u652f\u6255\u3044\u3001\u6cd5\u4eba\u306f\u30aa\u30d5\u30a3\u30b7\u30e3\u30eb\u30ec\u30b7\u30fc\u30c8\u3092\u767a\u884c\u3059\u308b\u3002<br \/>\n\u6cd5\u4eba\u306f\u6bce\u6708\u306e\u7533\u544a\u3001\u56db\u534a\u671f\u306e\u7533\u544a\u3001\u6c7a\u7b97\u306a\u3069\u3001\u901a\u5e38\u306e\u6cd5\u4eba\u3068\u5168\u304f\u540c\u69d8\u306e\u7533\u544a\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u203b\u3057\u304b\u3057\u73fe\u5b9f\u306b\u306f\u3001\u4e0d\u52d5\u7523\u306e\u8cc3\u8cb8\u3060\u3051\u3092\u76ee\u7684\u306b\u6cd5\u4eba\u3092\u305f\u3066\u3066\u3044\u308b\u4e0d\u52d5\u7523\u30aa\u30fc\u30ca\u30fc\u306f1%\u3082\u3044\u306a\u3044\u3002\u8cc3\u6599\u53ce\u5165\u3092\u7a0e\u52d9\u7533\u544a\u305b\u305a\u3001\u30aa\u30d5\u30a3\u30b7\u30e3\u30eb\u30ec\u30b7\u30fc\u30c8\u3082\u767a\u884c\u3057\u306a\u3044\u3068\u3044\u3046\u306e\u304c\u3001\u73fe\u5b9f\u306b\u306f\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<h2 class=\"styled_h2\">\u6700\u7d42\u6e90\u6cc9\u7a0e25%<\/h2>\n<p>\u3082\u3046\u4e00\u3064\u306e\u6e96\u5408\u6cd5\u7684\u306a\u7a0e\u52d9\u3068\u3057\u3066\u3001\u30c6\u30ca\u30f3\u30c8\u304b\u3089\u8cc3\u6599\u3092\u53d7\u3051\u53d6\u308b\u969b\u306b\u300125%\u3092\u6e90\u6cc9\u3057\u3066\u3082\u3089\u3046\u3001\u3068\u3044\u3046\u65b9\u6cd5\u304c\u3042\u308b\u3002<\/p>\n<p>\u300c\u30d5\u30a3\u30ea\u30d4\u30f3\u3092\u6e90\u6cc9\u3068\u3059\u308b\u53d6\u5f15\u306b\u5bfe\u3059\u308b\u652f\u6255\u3044\u3092\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u975e\u5c45\u4f4f\u8005\u306b\u5bfe\u3057\u3066\u884c\u3046\u300d\u5834\u5408\u306f\u3001\u652f\u6255\u984d\u304b\u308925%\u3092\u6e90\u6cc9\u3059\u308b\u3053\u3068\u3067\u3001\u53cc\u65b9\u306e\u7a0e\u52d9\u304c\u5b8c\u4e86\u3059\u308b\u3068\u3044\u3046\u30eb\u30fc\u30eb\u304c\u3042\u308b\u3002<br \/>\n\u652f\u6255\u3046\u5074\u306f\u3001\u8cc3\u6599\u306e25%\u3092\u6e90\u6cc9\u3057\u7a0e\u52d9\u7f72\u306b\u7d0d\u3081\u308b\u3053\u3068\u3067\u3001\u305d\u306e\u5bb6\u8cc3\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u7533\u544a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<br \/>\n\u4e00\u65b9\u3001\u8cc3\u6599\u3092\u53d7\u3051\u53d6\u308b\u4e0d\u52d5\u7523\u306e\u30aa\u30fc\u30ca\u30fc\u5074\u306f\u3001\u30c6\u30ca\u30f3\u30c8\u304c25%\u6e90\u6cc9\u3092\u884c\u3063\u3066\u3044\u3055\u3048\u3059\u308c\u3070\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306e\u7a0e\u52d9\u304c\u5b8c\u4e86\u3059\u308b\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306e\u4e8b\u696d\u3092\u767b\u9332\u3059\u308b\u7fa9\u52d9\u304c\u56de\u907f\u3067\u304d\u308b\u8a33\u3067\u306f\u306a\u3044\u3057\u3001\u305d\u3082\u305d\u3082\u975e\u5c45\u4f4f\u8005\u304c\u6240\u6709\u3059\u308b\u4e0d\u52d5\u7523\u306e\u8cc3\u6599\u53ce\u5165\u304c\u3001\u3053\u306e\u6700\u7d42\u6e90\u6cc9\u7a0e\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u660e\u78ba\u3067\u306f\u306a\u3044\u3002<br \/>\n\u30c6\u30ca\u30f3\u30c8\u304c25%\u3092\u7d0d\u7a0e\u3057\u305f\u6642\u306e\u7533\u544a\u66f8\u3068\u652f\u6255\u3044\u3092\u884c\u3063\u305f\u8a3c\u62e0\u3092\u30c6\u30ca\u30f3\u30c8\u304b\u3089\u53d7\u3051\u53d6\u3063\u3066\u304a\u3051\u3070\u3001\u4eee\u306b\u65e5\u672c\u306e\u3069\u3053\u304b\u304b\u3089\u300c\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u7d0d\u7a0e\u3057\u3066\u3044\u308b\u8a3c\u62e0\u3092\u898b\u305b\u308d\u300d\u3068\u8a00\u308f\u308c\u305f\u5834\u5408\u3067\u3082\u3001\u305d\u308c\u3092\u898b\u305b\u308c\u3070\u6e08\u3080\u53ef\u80fd\u6027\u306f\u9ad8\u3044\u3002<\/p>\n<p>\u203b\u73fe\u5b9f\u306b\u306f\u3001\u3053\u306e\u6700\u7d42\u6e90\u6cc9\u7a0e\u306e\u5b58\u5728\u3092\u30c6\u30ca\u30f3\u30c8\u5074\u3001\u30aa\u30fc\u30ca\u30fc\u5074\u3068\u3082\u306b\u7406\u89e3\u3057\u3066\u3044\u308b\u3053\u3068\u306f\u5c11\u306a\u3044\u3002<\/p>\n<h2 class=\"styled_h2\">\u4e0a\u8a18\u306e\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408<\/h2>\n<p>\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u6cd5\u4eba\u3082\u306a\u3044\u3001\u304b\u3068\u3044\u3063\u3066\u30c6\u30ca\u30f3\u30c8\u304c\u8cc3\u6599\u304b\u308925%\u6e90\u6cc9\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u3082\u306a\u3044\u5834\u5408\u306f\u3069\u3046\u3059\u308b\u306e\u304b\u3002<\/p>\n<p>\u5b8c\u5168\u306b\u5408\u6cd5\u3068\u306f\u8a00\u3048\u306a\u3044\u304c\u500b\u4eba\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3057\u307e\u3046\u3068\u3044\u3046\u65b9\u6cd5\u304c\u3042\u308b\u3002<\/p>\n<p>\u500b\u4eba\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u306f3\u7a2e\u985e\u3042\u308b\u304c\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3059\u308b\u975e\u5c45\u4f4f\u5916\u56fd\u4eba\u306e\u5834\u5408\u306f1701A\u304c\u6700\u3082\u8fd1\u3044\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<div class=\"s_table\"><table style=\"border-collapse: collapse; width: 100%;\" border=\"1\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 9.3304%; height: 24px;\">Form<\/td>\n<td style=\"width: 20.6523%; height: 24px;\"><\/td>\n<td style=\"width: 56.5087%; height: 24px;\">\u9069\u7528\u7a0e\u7387<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 9.3304%; height: 24px;\">Form-1700<\/td>\n<td style=\"width: 20.6523%; height: 24px;\">\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u4f01\u696d\u304b\u3089\u306e\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u3092\u5f97\u3066\u3044\u308b\u4eba<\/td>\n<td style=\"width: 56.5087%; height: 24px;\">\u901a\u5e38\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u3068\u540c\u3058\u7d2f\u9032\u8ab2\u7a0e\u306e\u307f\u3002<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 9.3304%; height: 24px;\">Form-1701<\/td>\n<td style=\"width: 20.6523%; height: 24px;\">\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u4f01\u696d\u304b\u3089\u306e\u7d66\u4e0e\u53ce\u5165\u3068\u3001\u500b\u4eba\u4e8b\u696d\u53ce\u5165\u306e\u6df7\u5408\u306e\u4eba\u3001\u3082\u3057\u304f\u306f\u3001\u901a\u5e38\u306e\u7d4c\u8cbb\u7533\u544a(Itemized Deduction)\u3092\u9069\u7528\u3059\u308b\u500b\u4eba\u4e8b\u696d\u53ce\u5165\u306e\u307f\u306e\u4eba<\/td>\n<td style=\"width: 56.5087%; height: 24px;\">\u6b21\u306e\u3044\u305a\u308c\u304b<br \/>\nA. \u901a\u5e38\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u3068\u540c\u3058\u7d2f\u9032\u8ab2\u7a0e\u306b\u3088\u308b\u8a08\u7b97<br \/>\n\u7d4c\u8cbb\u306e\u8a08\u4e0a\u306f\u6b21\u306e2\u901a\u308a\u304b\u3089\u9078\u629e<br \/>\na.\u901a\u5e38\u306e\u7d4c\u8cbb\u7533\u544a(Itemized Deduction)<br \/>\nb. OSD(40%\u306e\u307f\u306a\u3057\u7d4c\u8cbb)\u3002\u975e\u5c45\u4f4f\u8005\u306f\u9069\u7528\u4e0d\u53ef\u3002B. <strong>\u53ce\u5165\u304b\u3089250,000\u3092\u5f15\u3044\u305f\u984d<\/strong><strong>\u306e8%\u3067\u7a0e\u984d\u6c7a\u5b9a\u3002\u305f\u3060\u3057\u53ce\u5165\u304c3M\u4ee5\u4e0b\u306e\u5834\u5408\u306e\u307f\u9069\u7528\u53ef\u80fd<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 9.3304%; height: 24px;\">Form-1701A<\/td>\n<td style=\"width: 20.6523%; height: 24px;\">\u500b\u4eba\u4e8b\u696d\u53ce\u5165\u306e\u307f\u306e\u4eba<\/td>\n<td style=\"width: 56.5087%; height: 24px;\">\u6b21\u306e\u3044\u305a\u308c\u304b<br \/>\nA. \u901a\u5e38\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u3068\u540c\u3058\u7d2f\u9032\u8ab2\u7a0e\u306b\u3088\u308b\u8a08\u7b97<br \/>\n\u7d4c\u8cbb\u306e\u8a08\u4e0a\u306f\u00a0OSD(40%\u306e\u307f\u306a\u3057\u7d4c\u8cbb)\u3002\u975e\u5c45\u4f4f\u8005\u306f\u9069\u7528\u4e0d\u53ef\u3002<br \/>\nB. <strong><strong>\u53ce\u5165\u304b\u3089250,000\u3092\u5f15\u3044\u305f\u984d\u306e8%\u3067\u7a0e\u984d\u6c7a\u5b9a\u3002\u305f\u3060\u3057\u53ce\u5165\u304c3M\u4ee5\u4e0b\u306e\u5834\u5408\u306e\u307f\u9069\u7528\u53ef\u80fd<\/strong><\/strong>\u203b\u5e74\u53ce937,500\u4ee5\u4e0b\u306e\u5834\u5408\u306fA\u304c\u4f4e\u304f\u3001\u305d\u308c\u4ee5\u4e0a\u306e\u5834\u5408\u306fB\u306e\u307b\u3046\u304c\u4f4e\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<p>1701A\u306e\u7a0e\u7387\u3092\u898b\u3066\u5206\u304b\u308b\u3088\u3046\u306b\u3001\u975e\u5c45\u4f4f\u8005\u306b\u306fOSD\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001B\u306e\u3001\u300c<strong>\u53ce\u5165\u304b\u3089250,000\u3092\u5f15\u3044\u305f\u984d\u306e8%\u300d<\/strong>\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<br 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