{"id":1647,"date":"2026-03-04T11:40:04","date_gmt":"2026-03-04T02:40:04","guid":{"rendered":"https:\/\/www.offshore-management.com.ph\/blog2\/?p=1647"},"modified":"2026-03-04T15:04:15","modified_gmt":"2026-03-04T06:04:15","slug":"%e9%9d%9e%e5%b8%b8%e3%81%ab%e5%8e%84%e4%bb%8b%e3%81%aa%e3%80%8ceonett%e3%80%8d%e3%81%ae%e6%8c%99%e5%8b%95%e3%81%a8%e6%b3%a8%e6%84%8f%e7%82%b9","status":"publish","type":"post","link":"https:\/\/www.offshore-management.com.ph\/blog2\/?p=1647","title":{"rendered":"\u975e\u5e38\u306b\u5384\u4ecb\u306a\u300ceONETT\u300d\u306e\u6319\u52d5\u3068\u6ce8\u610f\u70b9"},"content":{"rendered":"

\u2015 \u30d5\u30a3\u30ea\u30d4\u30f3\u682a\u5f0f\u8b72\u6e21\u306b\u304a\u3051\u308b\u5b9f\u52d9\u4e0a\u306e\u843d\u3068\u3057\u7a74 \u2015<\/p>\n

\u682a\u5f0f\u8b72\u6e21\u306e\u969b\u3001\u73fe\u5728\u306f Bureau of Internal Revenue\uff08BIR\uff09\u304c\u904b\u7528\u3059\u308b\u30aa\u30f3\u30e9\u30a4\u30f3\u30b7\u30b9\u30c6\u30e0eONETT\uff08Electronic One-Time Transaction\uff09<\/strong>\u3092\u901a\u3058\u3066\u7533\u8acb\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u3057\u304b\u3057\u3053\u306e\u30b7\u30b9\u30c6\u30e0\u306f\u304b\u306a\u308a\u4e0d\u89aa\u5207\u306a\u4f5c\u308a\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u5730\u96f7\u3092\u8e0f\u307e\u306a\u3044\u3088\u3046\u306b\u5099\u5fd8\u9332\u3092\u6b8b\u3057\u307e\u3059\u3002<\/p>\n

\u7d0d\u7a0e\u671f\u9650\u3068BIR\u5be9\u67fb\u306e\u30bf\u30a4\u30e0\u30e9\u30b0\u306b\u6ce8\u610f<\/h2>\n

Deed of Sale\uff08\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\uff09\u3092\u516c\u8a3c\uff08Notarize\uff09\u3059\u308b\u3068\u3001\u305d\u306e\u516c\u8a3c\u65e5\u3092\u8d77\u70b9<\/strong>\u3068\u3057\u3066\u4ee5\u4e0b\u306e\u7d0d\u7a0e\u671f\u9650\u304c\u30ab\u30a6\u30f3\u30c8\u3055\u308c\u307e\u3059\u3002<\/p>\n

* DST\uff08Documentary Stamp Tax\uff1a0.75%\uff09
\n* CGT\uff08Capital Gains Tax\uff1a15%\uff09
\n* Donor\u2019s Tax\uff086%\uff09<\/p>\n

\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u66f8\u985e\u3092\u30aa\u30f3\u30e9\u30a4\u30f3\u63d0\u51fa\u3057\u3066\u3082\u3001BIR\u306f\u3059\u3050\u306b\u306f\u5be9\u67fb\u3057\u307e\u305b\u3093\u3002
\n\u653e\u7f6e\u3057\u3066\u3044\u308b\u3068\u3001\u5be9\u67fb\u5f85\u3061\u306e\u9593\u306b\u7d0d\u7a0e\u671f\u9650\u304c\u7d4c\u904e\u3057\u3066\u3057\u307e\u3046<\/strong>\u3053\u3068\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002\u3068\u3044\u3046\u3088\u308a\u3082\u3001\u671f\u9650\u304c\u904e\u304e\u308b\u307e\u3067\u5be9\u67fb\u3092\u610f\u56f3\u7684\u306b\u3057\u3066\u3044\u306a\u3044\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u601d\u308f\u308c\u307e\u3059\u3002
\nDST\u306f\u5c11\u984d\u3067\u6e08\u3080\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u304c\u3001CGT\uff0815%\uff09\u3084Donor\u2019s Tax\uff086%\uff09\u306f\u53d6\u5f15\u984d\u306b\u3088\u3063\u3066\u306f\u304b\u306a\u308a\u306e\u91d1\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u5bfe\u7b56\uff1a
\n\u30aa\u30f3\u30e9\u30a4\u30f3\u63d0\u51fa\u5f8c\u306f\u3001BIR\u7a93\u53e3\u3078\u51fa\u5411\u304d\u300c\u5be9\u67fb\u3057\u3066\u307b\u3057\u3044\u300d\u3068\u4f9d\u983c\u3059\u308b<\/strong>\u3053\u3068\u3092\u5f37\u304f\u63a8\u5968\u3057\u307e\u3059\u3002<\/p>\n

Donor\u2019s Tax\u306e25\u4e07\u30da\u30bd\u63a7\u9664\u306f\u81ea\u52d5\u3067\u306f\u306a\u3044<\/h2>\n

Donor\u2019s Tax\u306b\u306fPHP 250,000\u306e\u63a7\u9664\u67a0\u304c\u3042\u308a\u307e\u3059\u3002
\n\u3057\u304b\u3057\u3001\u81ea\u5206\u3067\u5165\u529b\u3057\u306a\u3051\u308c\u3070\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002
\n\u5165\u529b\u3092\u5fd8\u308c\u305f\u3089\u305d\u308c\u3067\u7d42\u4e86\u3067\u3059\u3002
\n\u5f8c\u304b\u3089\u81ea\u52d5\u7684\u306b\u8abf\u6574\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n

Property Information\u306f\u300c\u53e4\u3044\u682a\u5238\u300d\u306e\u60c5\u5831\u3092\u5165\u529b\u3059\u308b<\/h2>\n

\u5165\u529b\u753b\u9762\u306e\u4e0a\u304b\u30892\u756a\u76ee\u306b\u3042\u308bProperty Information<\/strong>\u30bb\u30af\u30b7\u30e7\u30f3\u3002
\n\u3053\u3053\u3067\u5165\u529b\u3059\u308b\u306e\u306f\u65b0\u3057\u3044\u682a\u5238\u306e\u60c5\u5831\u3067\u306f\u306a\u304f\u3001\u65e7\u682a\u5238\uff08\u30ad\u30e3\u30f3\u30bb\u30eb\u3055\u308c\u308b\u682a\u5238\uff09\u306e\u60c5\u5831<\/strong>\u3067\u3059\u3002
\n\u3055\u3089\u306b\u5384\u4ecb\u306a\u306e\u304c\u3001\u682a\u5238\u306e\u79fb\u8ee2\u304c1\u5bfe1\u5bfe\u5fdc\u3067\u306a\u3044\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n

\u4f8b
\n* \u682a\u52381\uff1a100\u682a
\n* \u682a\u52382\uff1a200\u682a
\n\u3053\u308c\u3092
\n* \u65b0\u682a\u4e3bA\uff1a150\u682a
\n* \u65b0\u682a\u4e3bB\uff1a150\u682a
\n\u306b\u5206\u3051\u308b\u5834\u5408\u3002<\/p>\n

\u3053\u306e\u3068\u304d\u306f\u3001
\n\u682a\u52382\uff08200\u682a\uff09\u3092\u4eee\u60f3\u7684\u306b\u300c50\u682a\u300d\u3068\u300c150\u682a\u300d\u306b\u4eee\u60f3\u7684\u306b\u5206\u5272\u3057\u3066\u5165\u529b<\/strong>\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002
\n\u5165\u529b\u753b\u9762\u3067\u306f\uff1a
\n* \u682a\u52381\uff08100\u682a\uff09
\n* \u682a\u52382\uff0850\u682a\uff09
\n\u306e\u3088\u3046\u306b\u5165\u529b\u3057\u3001\u5408\u8a08\u304c\u65b0\u682a\u4e3b\u306b\u79fb\u8ee2\u3059\u308b\u682a\u6570\u3068\u4e00\u81f4\u3059\u308b\u3088\u3046\u8abf\u6574<\/strong>\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002
\n\u3053\u306e\u4ed5\u69d8\u3092\u77e5\u3089\u306a\u3044\u3068\u3001\u78ba\u5b9f\u306b\u6df7\u4e71\u3057\u307e\u3059\u3002\u79c1\u306f\u3053\u308c\u304c\u308f\u304b\u3089\u305a\u3001\u304b\u306a\u308a\u60a9\u307f\u307e\u3057\u305f\u3002<\/p>\n

\u300cfor TAX payer\u2019s compliance\u300d\u72b6\u614b\u306e\u7f60<\/h2>\n

\u66f8\u985e\u63d0\u51fa\u5f8c\u3001\u4e0d\u5099\u304c\u3042\u308b\u3068BIR\u304b\u3089\u30b3\u30e1\u30f3\u30c8\u304c\u4ed8\u304d\u3001\u30b9\u30c6\u30fc\u30bf\u30b9\u304c\u300cfor TAX payer\u2019s compliance<\/strong>\u300d\u306b\u5909\u66f4\u3055\u308c\u307e\u3059\u3002
\n\u3053\u306e\u6642\u70b9\u3067\u6570\u5024\u306e\u4fee\u6b63\u306f\u53ef\u80fd\u3067\u3059\u3002
\n\u3057\u304b\u3057\u6700\u5927\u306e\u554f\u984c\u306f\uff1a
\n\u300cSAVE\u300d\u30dc\u30bf\u30f3\u304c\u5b58\u5728\u3057\u306a\u3044<\/strong>
\n\u300cSUBMIT\u300d\u3057\u304b\u306a\u3044
\n<\/strong>\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n

\u4e00\u5ea6SUBMIT\u3059\u308b\u3068\u3001\u518d\u7de8\u96c6\u306f\u4e00\u5207\u4e0d\u53ef<\/strong>\u3067\u3059\u3002
\n\u305f\u3068\u3048\u3070\u3001
\n* Donor\u2019s Tax\u306e25\u4e07\u30da\u30bd\u63a7\u9664\u3092\u5165\u308c\u5fd8\u308c\u305f
\n* \u53d6\u5f97\u5358\u4fa1\u3092\u9593\u9055\u3048\u305f
\n\u3068\u6c17\u3065\u3044\u3066\u3082\u3001\u4fee\u6b63\u306f\u3067\u304d\u307e\u305b\u3093\u3002
\n\u4fee\u6b63\u3059\u308b\u306b\u306f\u3001\u306a\u3093\u3068\u3001\u7533\u8acb\u3092Cancel\u3057\u3001\u6700\u521d\u304b\u3089\u5168\u90e8\u3084\u308a\u76f4\u3059<\/strong>\u3057\u304b\u3042\u308a\u307e\u305b\u3093\u3002
\nSUBMIT\u3092\u62bc\u3057\u3066\u304b\u3089\u3001\u6570\u5206\u3068\u304b\u6570\u6642\u9593\u306e\u3046\u3061\u306a\u3089CANCEL\u3067\u304d\u307e\u3059\u304c\u3001BIR\u62c5\u5f53\u8005\u304c\u6b21\u306e\u6bb5\u968e\u3078\u9032\u3081\u3066\u3057\u307e\u3046\u3068\u3001\u305d\u308c\u3082\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n

\u671f\u9650\u8d85\u904e\u3057\u305d\u3046\u306a\u5834\u5408\u306e\u5b9f\u52d9\u7684\u5bfe\u5fdc<\/h2>\n

BIR\u5be9\u67fb\u5f85\u3061\u306e\u9593\u306b\u7d0d\u7a0e\u671f\u9650\u304c\u904e\u304e\u305d\u3046\u306a\u5834\u5408\u3001<\/p>\n

    \n
  1. \u7533\u8acb\u305d\u306e\u3082\u306e\u3092CANCEL<\/li>\n
  2. Deed of Sale\u3092\u518d\u5ea6Notarize\uff08\u65b0\u3057\u3044\u65e5\u4ed8\u306b\u3057\u3066\u3057\u307e\u3046\uff09<\/li>\n
  3. \u518d\u7533\u8acb<\/li>\n<\/ol>\n

    \u3068\u3044\u3046\u65b9\u6cd5\u304c\u5b9f\u52d9\u4e0a\u4f7f\u308f\u308c\u3066\u3044\u307e\u3059\u3002
    \n\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u5de8\u984d\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u3053\u306e\u65b9\u6cd5\u3092\u691c\u8a0e\u3059\u308b\u4f59\u5730\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

    \u30a2\u30c3\u30d7\u30ed\u30fc\u30c9\u3059\u308b\u682a\u5238\u306f\u300c\u65e7\u682a\u5238\u300d<\/h2>\n

    \u30a2\u30c3\u30d7\u30ed\u30fc\u30c9\u3059\u308b\u306e\u306f\u3001\u65e7\u682a\u5238\uff08\u30ad\u30e3\u30f3\u30bb\u30eb\u3055\u308c\u308b\u3082\u306e\uff09\u3067\u3059\u3002
    \n<\/strong>\u65b0\u3057\u3044\u682a\u5238\u306f\u3001\u4e00\u5207\u3001\u767b\u5834\u3057\u307e\u305b\u3093\u3002\u756a\u53f7\u5165\u529b\u3082\u3042\u308a\u307e\u305b\u3093\u3002
    \n\u3064\u3044\uff11\uff0c\uff12\u5e74\u524d\u307e\u3067\u306f\u3001\u300c\u65b0\u3057\u3044\u682a\u5238\u300d\u3092\u6c42\u3081\u3089\u308c\u305f\u306e\u3067\u3059\u304c\u3001\u904b\u7528\u304c\u5909\u308f\u308a\u307e\u3057\u305f\u3002\u3053\u3053\u3082\u8aa4\u89e3\u3057\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n

    \u307e\u3068\u3081\uff1aeONETT\u306f\u300c\u4e00\u767a\u52dd\u8ca0\u300d<\/h2>\n

    eONETT\u306e\u6700\u5927\u306e\u7279\u5fb4\u306f\u3001<\/p>\n

      \n
    1. \u5be9\u67fb\u3092\u5f85\u3063\u3066\u3044\u308b\u3068\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u78ba\u5b9a\u3059\u308b\u3002\u305d\u306e\u307e\u307e\u627f\u8a8d\u3055\u308c\u308b\u3068\u64a4\u56de\u3082\u3067\u304d\u306a\u3044\u3002<\/li>\n
    2. \u6307\u6458\u304c\u6765\u305f\u5f8c\u306f\u3001SAVE\u3067\u304d\u306a\u3044\u3002SUBMIT\u3092\u62bc\u3057\u305f\u3089\u305d\u308c\u3067\u7d42\u308f\u308a\u3002<\/li>\n
    3. \u300c\u53e4\u3044\u682a\u5238\u300d\u3068\u306f\u4e00\u8a00\u3082\u66f8\u3044\u3066\u3044\u306a\u3044\u306e\u3067\u3001\u4f55\u3092\u5165\u529b\u3059\u308b\u306e\u304b\u6df7\u4e71\u3059\u308b\u3002<\/li>\n
    4. \u300c\u53e4\u3044\u682a\u5238\u300d\u3092\u30a2\u30c3\u30d7\u30ed\u30fc\u30c9\u3059\u308b\u306e\u3067\u3001\uff11\uff10\u5e74\u3082\u524d\u306e\u682a\u5238\u3092\u518d\u4f5c\u6210\u3059\u308b\u3088\u3046\u306a\u5834\u5408\u3001\u5f53\u6642\u306eCorporate Secretary\u3068President\u3092\u63a2\u3057\u3066\u7f72\u540d\u3057\u3066\u3082\u3089\u3046\u5fc5\u8981\u304c\u3042\u308a\u3001\u3053\u3053\u3067\u8a70\u3080\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/li>\n<\/ol>\n

      \u3068\u3044\u3046\u70b9\u3067\u3059\u3002
      \n\uff11\u5bfe\uff11\u58f2\u8cb7\u306a\u3089\u7c21\u5358\u306a\u306e\u3067\u3059\u304c\u3001\u8907\u6570\u306e\u682a\u5238VS\u8907\u6570\u306e\u682a\u5238<\/strong>\u3068\u3044\u3046\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u53d6\u5f97\u6642\u671f\u3001\u53d6\u5f97\u30b3\u30b9\u30c8\u3001\u682a\u5238\u756a\u53f7\u3001\u6240\u6709\u8005\u306e\u4f4f\u6240\u3001TIN\u756a\u53f7\u3001\u5f53\u6642\u306eCorp Sec\u3001President\u306a\u3069\u5927\u5909\u795e\u7d4c\u3092\u4f7f\u3046\u306e\u3067\u3001\u3057\u3063\u304b\u308a\u56f3\u89e3\u306a\u3069\u3092\u3057\u3066\u307e\u3068\u3081\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

      \u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u7a0e\u52d9\u5b9f\u52d9\u306f\u300c\u5236\u5ea6\u300d\u3088\u308a\u3082\u300c\u904b\u7528\u7406\u89e3\u300d\u304c\u91cd\u8981\u3002
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