{"id":3965,"date":"2019-04-19T12:48:13","date_gmt":"2019-04-19T12:48:13","guid":{"rendered":"https:\/\/hara-tax-accounting.com\/tmp_myanmar\/uncategorized\/post_13.html"},"modified":"2019-04-19T12:48:13","modified_gmt":"2019-04-19T12:48:13","slug":"post-13","status":"publish","type":"post","link":"https:\/\/hara-tax-accounting.com\/myanmar2\/blog\/media\/post-13\/","title":{"rendered":"\u30df\u30e3\u30f3\u30de\u30fc\u3067\u306e\u5546\u696d\u7a0e\u30fb\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u4e88\u7d0d\u304a\u3088\u3073\u56db\u534a\u671f\u7533\u544a\u306e\u53b3\u683c\u5316\u306b\u3064\u3044\u3066"},"content":{"rendered":"
\n

\n\u6982\u8981<\/p>\n

\n\u30df\u30e3\u30f3\u30de\u30fc\u3067\u306f\u5546\u696d\u7a0e\u3084\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u4e88\u7d0d\u304a\u3088\u3073\u56db\u534a\u671f\u7533\u544a\u306e\u671f\u9650\u306b\u95a2\u3057\u3001\u4eca\u5f8c\u3001\u53b3\u683c\u5316\u306e\u65b9\u5411\u6027\u304c\u4e88\u60f3\u3055\u308c\u308b\u3002\u6bce\u671f\u9650\u306b\u9045\u308c\u3066\u5546\u696d\u7a0e\u306e\u4e88\u7d0d\u3092\u884c\u3063\u305f\u308a\u3001\u5229\u76ca\u304c\u51fa\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u56db\u534a\u671f\u7533\u544a\u3092\u6020\u3063\u305f\u308a\u3057\u3066\u3044\u308b\u3068\u3001\u7f70\u91d1\u304c\u79d1\u3055\u308c\u308b\u4e8b\u614b\u3082\u4e88\u6e2c\u3055\u308c\u308b\u3002\u4eca\u306e\u3046\u3061\u304b\u3089\u6bce\u6708\u7d0d\u4ed8\u671f\u9650\u304a\u3088\u3073\u56db\u534a\u671f\u7533\u544a\u671f\u9650\u306e\u53b3\u5b88\u3092\u5fb9\u5e95\u3057\u3001\u614e\u91cd\u306b\u7d0d\u7a0e\u696d\u52d9\u3092\u884c\u3063\u3066\u3044\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3042\u308d\u3046\u3002<\/p>\n<\/div>\n

\n

\n2018\u5e7412\u6708\u306b\u653f\u5e9c\u3084\u65b0\u805e\u306e\u767a\u8868\u3067\u5468\u77e5\u3055\u308c\u305f\u901a\u308a\u3001\u30df\u30e3\u30f3\u30de\u30fc\u3067\u306f\u5546\u696d\u7a0e\u3084\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u4e88\u7d0d\u304a\u3088\u3073\u56db\u534a\u671f\u7533\u544a\u306e\u671f\u9650\u306b\u95a2\u3057\u3001\u4eca\u5f8c\u3001\u53b3\u683c\u5316\u306e\u65b9\u5411\u6027\u304c\u4e88\u60f3\u3055\u308c\u308b\u3002\u5546\u696d\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u524d\u304b\u3089\u3001\u6bce\u6708\u7fcc\u670810\u65e5\u307e\u3067\u306e\u4e88\u7d0d\u304a\u3088\u3073\u56db\u534a\u671f\u3054\u3068\u306e\u7533\u544a\uff08\u7533\u544a\u671f\u9650\u306f\u7fcc\u6708\u672b\uff09\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u306f\u56db\u534a\u671f\u7533\u544a\u304a\u3088\u3073\u7d0d\u4ed8\uff08\u7533\u544a\u304a\u3088\u3073\u7d0d\u4ed8\u671f\u9650\u306f\u7fcc\u6708\u672b\uff09\u304c\u7fa9\u52d9\u3068\u306a\u3063\u3066\u3044\u305f\u3002<\/p>\n

\n\u30df\u30e3\u30f3\u30de\u30fc\u3067\u306f\u3001\u3053\u308c\u307e\u3067\u306b\u3082\u4f55\u5ea6\u304b\u3053\u306e\u3088\u3046\u306a\u767a\u8868\u306f\u884c\u308f\u308c\u3066\u304d\u305f\u304c\u3001\u671f\u672b\u4ee5\u5916\u306b\u884c\u3046\u671f\u4e2d\u306e\u4e88\u7d0d\u3084\u56db\u534a\u671f\u4e88\u7d0d\u7533\u544a\u306e\u9045\u308c\u306b\u5bfe\u3059\u308b\u7f70\u91d1\u306e\u5fb9\u5e95\u7684\u306a\u9069\u7528\u307e\u3067\u306b\u306f\u81f3\u3063\u3066\u3044\u306a\u304b\u3063\u305f\u3002\u3057\u304b\u3057\u4eca\u5f8c\u306f\u3001\u6bce\u671f\u9650\u306b\u9045\u308c\u3066\u5546\u696d\u7a0e\u306e\u4e88\u7d0d\u3092\u884c\u3063\u305f\u308a\u3001\u5229\u76ca\u304c\u51fa\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u56db\u534a\u671f\u7533\u544a\u3092\u6020\u3063\u305f\u308a\u3057\u3066\u3044\u308b\u3068\u3001\u7f70\u91d1\u304c\u79d1\u3055\u308c\u308b\u3068\u3044\u3063\u305f\u4e8b\u614b\u3082\u4e88\u6e2c\u3055\u308c\u308b\u3002<\/p>\n

\n\u65b0\u805e\u306a\u3069\u3067\u306e\u767a\u8868\u306e\u5185\u5bb9<\/strong>
\n\u65b0\u805e\u306a\u3069\u3067\u5927\u304d\u304f\u30a2\u30ca\u30a6\u30f3\u30b9\u3055\u308c\u305f\u5185\u5bb9\u306f\u3001\u4e0b\u8a18\u306e\u901a\u308a\u3002
\n(1\uff09 \u5546\u696d\u7a0e\u304a\u3088\u3073\u7279\u5225\u7269\u54c1\u7a0e\u306e\u56db\u534a\u671f\u7533\u544a\u63d0\u51fa\u306b\u95a2\u3059\u308b\u901a\u77e5
\n(2\uff09 \u5546\u696d\u7a0e\u304a\u3088\u3073\u7279\u5225\u7269\u54c1\u7a0e\u306e\u6bce\u6708\u7d0d\u4ed8\u306b\u95a2\u3059\u308b\u901a\u77e5
\n(3\uff09 \u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u56db\u534a\u671f\u7533\u544a\u304a\u3088\u3073\u4e88\u7d0d\u306b\u95a2\u3059\u308b\u901a\u77e5<\/p>\n

\n\u30fb\u554f\u3044\u5408\u308f\u305b\u5148\u306b\u3064\u3044\u3066\u3001\u5927\u898f\u6a21\u7d0d\u7a0e\u8005\u7a0e\u52d9\u7f72\uff08Large Tax payer Office\uff1aLTO\uff09\u304a\u3088\u3073\u4e2d\u898f\u6a21\u7d0d\u7a0e\u8005\u7a0e\u52d9\u7f72\uff08Medium Tax payer Office\uff1aMTO\uff091\uff5e3\u3001\u30bf\u30a6\u30f3\u30b7\u30c3\u30d7\u306e\u7a0e\u52d9\u7f72\u305d\u306e\u4ed6\u3068\u3057\u3066\u3044\u308b\u3002
\n\u30fb\u7533\u544a\u66f8\u30b5\u30f3\u30d7\u30eb\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u5c40\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8http:\/\/www.irdmyanmar.gov.mm\/ \u3067\u53d6\u5f97\u53ef\u80fd\u3002<\/p>\n

\n\u4e0a\u8a18(1)\uff5e(3)\u5171\u306b\u3001\u671f\u9650\u5185\u306b\u7533\u544a\u307e\u305f\u306f\u7d0d\u4ed8\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u672c\u7a0e\u306e\u4ed6\u306b10\uff05\u306e\u5ef6\u6ede\u7a0e\u3092\u8ab2\u3059\u65e8\u3092\u660e\u8a18\u3057\u305f\u5185\u5bb9\u3068\u306a\u3063\u3066\u3044\u308b\u30022018\u5e74\u590f\u306b\u884c\u308f\u308c\u305fMTO2\u4e3b\u50ac\u306e\u7533\u544a\u7d0d\u7a0e\u8aac\u660e\u4f1a\u306b\u304a\u3044\u3066\u3082\u3001\u4e0a\u5e2d\u306e\u62c5\u5f53\u5b98\u304b\u3089\u300c\u4eca\u5f8c\u306f\u3001\u7d0d\u4ed8\u66f8\u306e\u671f\u9650\u3082\u3057\u3063\u304b\u308a\u898b\u3066\u3044\u304d\u307e\u3059\u3088\u300d\u3068\u3044\u3063\u305f\u767a\u8a00\u3082\u3042\u3063\u305f\u3002\u3053\u308c\u307e\u3067\u3001\u7d0d\u7a0e\u8005\u5074\u304c\u3044\u304f\u3089\u65e9\u3081\u306b\u7d0d\u7a0e\u3057\u305f\u304f\u3066\u3082\u3001\u7a0e\u52d9\u7f72\u306b\u7d0d\u4ed8\u66f8\u3092\u767a\u884c\u3057\u3066\u3082\u3089\u308f\u306a\u3044\u3068\u7d0d\u7a0e\u3067\u304d\u306a\u3044\u3068\u3044\u3063\u305f\u4e8b\u60c5\u304c\u3042\u3063\u305f\u3002\u3053\u306e\u305f\u3081\u3001\u7d50\u679c\u7684\u306b\u671f\u9650\u307e\u3067\u306b\u7d0d\u7a0e\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u4e8b\u4f8b\u304c\u6563\u898b\u3055\u308c\u3066\u3044\u305f\u3002\u4eca\u5f8c\u306fMTO2\u306b\u304a\u3044\u3066\u3082LTO\u540c\u69d8\u306b\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u304c\u5fb9\u5e95\u3055\u308c\u3066\u3044\u3051\u3070\u3001\u81ea\u793e\u3067\u7d0d\u4ed8\u66f8\u3092\u4f5c\u6210\u3057\u3001\u7d0d\u4ed8\u3092\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308b\u305f\u3081\u3001\u671f\u9650\u306e\u53b3\u5b88\u306f\u5fc5\u9808\u3068\u306a\u3063\u3066\u304f\u308b\u3068\u601d\u308f\u308c\u308b\u3002MTO2\u6240\u8f44\u306e\u4f1a\u793e\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u4eca\u306e\u3046\u3061\u304b\u3089\u6bce\u6708\u7d0d\u4ed8\u671f\u9650\u304a\u3088\u3073\u56db\u534a\u671f\u7533\u544a\u671f\u9650\u306e\u53b3\u5b88\u3092\u5fb9\u5e95\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n

\n\u307e\u305f\u300c\u30df\u30e3\u30f3\u30de\u30fc\uff1a\u639b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u5546\u696d\u7a0e\u306e\u76f8\u6bba\u306b\u3064\u3044\u3066\u306e\u901a\u9054\u3010\u6700\u65b0\u7248\u610f\u8a33\u3011\u300d\uff082018\u5e7411\u670829\u65e5\u4ed8\u63b2\u8f09\uff09<\/a>\u3067\u540c\u5e7410\u6708\u306e\u901a\u9054\u306b\u3064\u3044\u3066\u89e6\u308c\u305f\u901a\u308a\u3001\u5546\u696d\u7a0e\u306e\u76f8\u6bba\u306b\u3064\u3044\u3066\u3001\u639b\u4ed5\u5165\u308c\u3067\u672a\u6255\u3044\u3067\u3042\u308b\u3082\u306e\u306b\u4fc2\u308b\u5546\u696d\u7a0e\u3084\u5728\u5eab\u306b\u4fc2\u308b\u5546\u696d\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u652f\u6255\u3044\u3092\u884c\u3046\u307e\u3067\u3001\u307e\u305f\u306f\u8ca9\u58f2\u3059\u308b\u307e\u3067\u3001\u58f2\u308a\u4e0a\u3052\u306b\u4fc2\u308b\u76f8\u6bba\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002\u5546\u696d\u7a0e\u306e\u7d0d\u4ed8\u3084\u63a7\u9664\u306b\u3064\u3044\u3066\u3001\u5c11\u3057\u305a\u3064\u904b\u7528\u304c\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u304d\u3066\u3044\u308b\u304c\u3001\u904e\u5927\u7d0d\u4ed8\u306b\u3064\u3044\u3066\u306f\u3001\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u306e\u8a18\u8f09\u3082\u3042\u308b\u3002\u4eca\u5f8c\u3088\u308a\u4e00\u5c64\u3001\u9069\u6b63\u306a\u7d0d\u4ed8\u7533\u544a\u304c\u6c42\u3081\u3089\u308c\u308b\u72b6\u6cc1\u304c\u4e88\u60f3\u3055\u308c\u308b\u305f\u3081\u3001\u614e\u91cd\u306b\u7d0d\u7a0e\u696d\u52d9\u3092\u884c\u3063\u3066\u3044\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3042\u308d\u3046\u3002<\/p>\n

\n <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

\u6982\u8981 \u30df\u30e3\u30f3\u30de\u30fc\u3067\u306f\u5546\u696d\u7a0e\u3084\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u4e88\u7d0d\u304a\u3088\u3073\u56db\u534a\u671f\u7533\u544a\u306e\u671f\u9650\u306b\u95a2\u3057\u3001\u4eca\u5f8c\u3001\u53b3\u683c\u5316\u306e\u65b9\u5411\u6027\u304c\u4e88\u60f3\u3055\u308c\u308b\u3002\u6bce\u671f\u9650\u306b\u9045\u308c\u3066\u5546\u696d\u7a0e\u306e\u4e88\u7d0d\u3092\u884c\u3063\u305f\u308a\u3001\u5229\u76ca\u304c\u51fa\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u56db\u534a\u671f\u7533\u544a\u3092\u6020\u3063\u305f\u308a\u3057\u3066\u3044\u308b\u3068\u3001 […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/posts\/3965"}],"collection":[{"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/comments?post=3965"}],"version-history":[{"count":0,"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/posts\/3965\/revisions"}],"wp:attachment":[{"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/media?parent=3965"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/categories?post=3965"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/tags?post=3965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}