{"id":234,"date":"2023-12-08T13:56:10","date_gmt":"2023-12-08T04:56:10","guid":{"rendered":"https:\/\/attorney-office.com\/sg\/?page_id=234"},"modified":"2023-12-20T21:27:03","modified_gmt":"2023-12-20T12:27:03","slug":"taxation","status":"publish","type":"page","link":"https:\/\/attorney-office.com\/sg\/taxation\/","title":{"rendered":"\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u7a0e\u52d9\u60c5\u5831"},"content":{"rendered":"<p><main class=\"main\"><\/p>\n<div class=\"p-mv_taxation\">\n<div class=\"p-mv__inner\">\n<h1 class=\"p-mv_ttl\">\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u7a0e\u52d9\u60c5\u5831<\/h1>\n<\/div>\n<\/div>\n<div class=\"c-breadcrumbs\">\n<ul>\n<li class=\"link\">\n<a href=\"\/\"><span>HOME<\/span><\/a>\n<\/li>\n<li>\n<span>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u7a0e\u52d9\u60c5\u5831<\/span>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"sub_page\">\n<section>\n<div class=\"sub_page_inner\">\n<div class=\"c-sec_title_sub wow fadeInUp\" data-wow-duration=\"1s \" data-wow-delay=\"0.3s\">\n<h2>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u7a0e\u52d9<\/h2>\n<\/div>\n<p class=\"pdb-3\">\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u307e\u305a\u306f\u3058\u3081\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u304c\u300c\u5c45\u4f4f\u8005\u30b9\u30c6\u30fc\u30bf\u30b9\uff08Residency Status\uff09\u300d\u3067\u3059\u3002 \u901a\u5e38\u3001\u3069\u306e\u56fd\u3067\u3082\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7533\u544a\u306b\u3042\u305f\u3063\u3066\u306f\u300c\u5c45\u4f4f\u8005\uff08Resident\uff09\u300d\u3068\u300c\u975e\u5c45\u4f4f\u8005\uff08Non-Resident\uff09\u300d\u306b\u533a\u5206\u3057\u3066\u7a0e\u52d9\u4e0a\u306e\u53d6\u308a\u6271\u3044\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<div class=\"page_link_btn_02\">\n<a href=\"#tax_01\">\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u5c45\u4f4f\u8005\u306e\u7a0e\u7387<\/a><br \/>\n<a href=\"#tax_02\">\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u975e\u5c45\u4f4f\u8005\u306e\u7a0e\u7387<\/a>\n<\/div>\n<\/div>\n<\/section>\n<section>\n<div class=\"sub_page_inner\">\n<a id=\"tax_01\" class=\"anchor\" ><\/a><\/p>\n<div class=\"c-sec_title_sub wow fadeInUp\" data-wow-duration=\"1s \" data-wow-delay=\"0.3s\">\n<h2>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u5c45\u4f4f\u8005\u306e\u7a0e\u7387<br class=\"sp\">\u3000\u500b\u4eba\u6240\u5f97\u7a0e\u7387<\/h2>\n<\/div>\n<p class=\"pcNone textR\">\u6a2a\u30b9\u30af\u30ed\u30fc\u30eb\u3067\u3054\u89a7\u306b\u306a\u308c\u307e\u3059\u3002<\/p>\n<div class=\"tax_box\">\n<div class=\"table_contain\">\n<table class=\"ta_tax ta_tax01\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"col\" class=\"bg-baje\">\u8ab2\u7a0e\u6240\u5f97\u984d<\/th>\n<th scope=\"col\" class=\"bg-baje\" style=\"width: 10%;\">\u7a0e\u7387<\/th>\n<th scope=\"col\" class=\"bg-baje tax-amount\">\u7a0e\u984d<\/th>\n<th scope=\"col\" class=\"bg-baje\">\u5b9f\u8cea\u7a0e\u7387<\/th>\n<\/tr>\n<tr>\n<td class=\"textL\">$0~$30,000<\/td>\n<td>$20,000<\/td>\n<td>0<\/td>\n<td>0<\/td>\n<td>0\u301c0.67%<\/td>\n<\/tr>\n<tr>\n<td class=\"textL\">$30,001\uff5e$40,000<\/td>\n<td>$10,000<\/td>\n<td>2<\/td>\n<td>200<\/td>\n<td>0\u301c0.67%<\/td>\n<\/tr>\n<tr>\n<td class=\"textL\">$0\uff5e$40,000<\/td>\n<td>$30,000<\/td>\n<td>&#8211;<\/td>\n<td>200<\/td>\n<td>0.67~1.38%<\/td>\n<\/tr>\n<tr>\n<td class=\"textL\">$40,001\uff5e$50,000<\/td>\n<td>$10,000<\/td>\n<td>3.5<\/td>\n<td>350<\/td>\n<td>0.67~1.38%<\/td>\n<\/tr>\n<tr>\n<td class=\"textL\">$0\uff5e$80,000<\/td>\n<td>$40,000<\/td>\n<td>&#8211;<\/td>\n<td>550<\/td>\n<td>1.38~4.19%<\/td>\n<\/tr>\n<tr>\n<td class=\"textL\">$80,001\uff5e$120,000<\/td>\n<td>$40,000<\/td>\n<td>7<\/td>\n<td>2,800<\/td>\n<td>1.38~4.19%<\/td>\n<\/tr>\n<tr>\n<td class=\"textL\">$0\uff5e$120,000<\/td>\n<td>$80,000<\/td>\n<td>&#8211;<\/td>\n<td>3,350<\/td>\n<td>4.19~6.63%<\/td>\n<\/tr>\n<tr>\n<td class=\"textL\">$120,001\uff5e$160,000<\/td>\n<td>$40,000<\/td>\n<td>11.5<\/td>\n<td>4,600<\/td>\n<td>4.19~6.63%<\/td>\n<\/tr>\n<tr>\n<td class=\"textL\">$0\uff5e$160,000<\/td>\n<td>$120,000<\/td>\n<td>&#8211;<\/td>\n<td>7,950<\/td>\n<td>6.63~8.72%<\/td>\n<\/tr>\n<tr>\n<td class=\"textL\">$160,001\uff5e$200,000<\/td>\n<td>$40,000<\/td>\n<td>15<\/td>\n<td>6,000<\/td>\n<td>6.63~8.72%<\/td>\n<\/tr>\n<tr>\n<td class=\"textL\">$0\uff5e$200,000<\/td>\n<td>$160,000<\/td>\n<td>&#8211;<\/td>\n<td>13,950<\/td>\n<td>8.72~10.58%<\/td>\n<\/tr>\n<tr>\n<td class=\"textL\">$200,001\uff5e$240,000<\/td>\n<td>$40,000<\/td>\n<td>18<\/td>\n<td>7,200<\/td>\n<td>8.72~10.58%<\/td>\n<\/tr>\n<tr>\n<td class=\"textL\">$0\uff5e$240,000<\/td>\n<td>$200,000<\/td>\n<td>&#8211;<\/td>\n<td>21,150<\/td>\n<td>10.58~11.98%<\/td>\n<\/tr>\n<tr>\n<td class=\"textL\">$240,001\uff5e$280,000<\/td>\n<td>$40,000<\/td>\n<td>19<\/td>\n<td>7,600<\/td>\n<td>10.58~11.98%<\/td>\n<\/tr>\n<tr>\n<td class=\"textL\">$0\uff5e$280,000<\/td>\n<td>$240,000<\/td>\n<td>&#8211;<\/td>\n<td>28,750<\/td>\n<td>11.98~13.05%<\/td>\n<\/tr>\n<tr>\n<td class=\"textL\">$280,001\uff5e$320,000<\/td>\n<td>$40,000<\/td>\n<td>19.5<\/td>\n<td>7,800<\/td>\n<td>11.98~13.05%<\/td>\n<\/tr>\n<tr>\n<td class=\"textL\">$0\uff5e$320,000<\/td>\n<td>$280,000<\/td>\n<td>&#8211;<\/td>\n<td>36,550<\/td>\n<td>13.05~13.92%<\/td>\n<\/tr>\n<tr>\n<td class=\"textL\">$320,001\uff5e$360,000<\/td>\n<td>$40,000<\/td>\n<td>20<\/td>\n<td>80,000<\/td>\n<td>13.05~13.92%<\/td>\n<\/tr>\n<tr>\n<td class=\"textL\">$0\uff5e$500,000<\/td>\n<td>$320,000<\/td>\n<td>&#8211;<\/td>\n<td>44,550<\/td>\n<td>13.92~16.83%<\/td>\n<\/tr>\n<tr>\n<td class=\"textL\">$500,001\uff5e$680,000<\/td>\n<td>$180,000<\/td>\n<td>22<\/td>\n<td>39,500<\/td>\n<td>13.92~16.83%<\/td>\n<\/tr>\n<tr>\n<td class=\"textL\">$0\uff5e$1,000,000<\/td>\n<td>$500,000<\/td>\n<td>&#8211;<\/td>\n<td>84,150<\/td>\n<td>13.92~19.92%<\/td>\n<\/tr>\n<tr>\n<td class=\"textL\">$$1,000,001\uff5e$1,500,000<\/td>\n<td>$500,000<\/td>\n<td>23<\/td>\n<td>115,000<\/td>\n<td>13.92~19.92%<\/td>\n<\/tr>\n<tr>\n<td class=\"textL\">$0\uff5e$1,000,001<\/td>\n<td>$1,000,000<\/td>\n<td>&#8211;<\/td>\n<td>199,150<\/td>\n<td>19.92~24%<\/td>\n<\/tr>\n<tr>\n<td class=\"textL\">$1,000,001\u4ee5\u4e0a<\/td>\n<td>\u305d\u306e\u4ee5\u964d<\/td>\n<td>24<\/td>\n<td>~<\/td>\n<td>19.92~24%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"mgt-3\">\u4f8b\u3048\u3070\u3001\u6708\u984d\u7d66\u4e0e12,000$\u306eEP\u30db\u30eb\u30c0\u30fc\u3067\u4eee\u306b\u8ab2\u7a0e\u6240\u5f97\u304c144,000$\u3068\u3057\u305f\u5834\u5408\u3001\u306f\u3058\u3081\u306e120,000$\u306b\u5bfe\u3059\u308b7,950$\u3068\u6b21\u306e24,000$\u306b\u5bfe\u3059\u308b15%\u3092\u4e57\u3058\u305f3,600$\u306e\u5408\u8a0811,550$\u304c\u6240\u5f97\u7a0e\u984d\u3001\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\uff08\u6ce8\uff09\u4e0a\u8a18\u53d6\u308a\u6271\u3044\u306f\u51fa\u7a3f\u6642\u70b9\u306e\u3082\u306e\u3067\u6700\u65b0\u5b9f\u52d9\u3068\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p><a id=\"tax_02\" class=\"anchor\" ><\/a>\t<\/p>\n<div class=\"c-sec_title_sub wow fadeInUp\" data-wow-duration=\"1s \" data-wow-delay=\"0.3s\">\n<h2>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u975e\u5c45\u4f4f\u8005\u306e\u7a0e\u7387<\/h2>\n<\/div>\n<p>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u975e\u5c45\u4f4f\u8005\u306b\u306f\u3001\u6240\u5f97\u306e\u7a2e\u985e\u306b\u5fdc\u3058\u3066\u7570\u306a\u308b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<br \/>\n2022\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u5c45\u4f4f\u8005\u306e\u6700\u9ad8\u7a0e\u7387\u304c22%\u304b\u308924%\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u3053\u3068\u306b\u4f34\u3044\u3001\u975e\u5c45\u4f4f\u8005\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u7387\u3082\u5f93\u6765\u306e22%\u304b\u308924%\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p><span class=\"marker\">\u975e\u5c45\u4f4f\u8005\u306e\u5834\u5408\u3001\u672c\u4eba\u304c\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u56fd\u5185\u306b\u3044\u306a\u3044\u72b6\u6cc1\u3082\u8003\u616e\u3055\u308c\u3001\u652f\u6255\u8005\u304c\u7a0e\u52d9\u5f53\u5c40\u306b\u76f4\u63a5\u7d0d\u7a0e\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p class=\"pcNone textR pdt-5\">\u6a2a\u30b9\u30af\u30ed\u30fc\u30eb\u3067\u3054\u89a7\u306b\u306a\u308c\u307e\u3059\u3002<\/p>\n<div class=\"tax_box\" style=\"border-bottom:none;padding-bottom:0;\">\n<div class=\"table_contain\">\n<table class=\"ta_tax ta_tax02\">\n<tbody>\n<tr>\n<th scope=\"col\" class=\"bg-baje wds-50\">\u6240\u5f97<\/th>\n<th scope=\"col\" class=\"bg-baje\">\u6240\u5f97\u7a0e\u7387\uff0f\u6e90\u6cc9\u7a0e\u7387<\/th>\n<\/tr>\n<tr>\n<td>\u7d66\u4e0e\u6240\u5f97<\/td>\n<td>\u30fb15% \u306e\u4e00\u5f8b\u7a0e\u7387<br \/>\u30fb\u5c45\u4f4f\u8005(Resident)\u306e\u7d2f\u9032\u8ab2\u7a0e\u7387<br \/>\u3044\u305a\u308c\u304b\u9ad8\u3044\u307b\u3046\u306e\u7a0e\u984d<\/td>\n<\/tr>\n<tr>\n<td>\u5f79\u54e1\u5831\u916c<\/td>\n<td>22% \u2192 <span class=\"ft-red\">24%<\/span><\/td>\n<\/tr>\n<tr>\n<td>\u5c02\u9580\u5bb6\u5831\u916c (\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3001 \u30b3\u30fc\u30c1\u7b49)<\/td>\n<td>\u30fb\u7dcf\u6240\u5f97(gross income)\u306e15%<br \/>\u30fb\u7d14\u6240\u5f97(net income) \u306e22% \u2192 <span class=\"ft-red\">24%<\/span><br \/>\u3044\u305a\u308c\u304b\u9ad8\u3044\u307b\u3046\u306e\u7a0e\u984d<\/td>\n<\/tr>\n<tr>\n<td>\u82b8\u80fd\u4eba\u3068\u3057\u3066\u306e\u6240\u5f97<\/td>\n<td>10%<\/td>\n<\/tr>\n<tr>\n<td>\u305d\u306e\u4ed6\u6240\u5f97(\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u4e0d\u52d5 \u7523\u306e\u8cc3\u8cb8\u53ce\u5165\u306a\u3069)<\/td>\n<td>22% \u2192 <span class=\"ft-red\">24%<\/span><\/td>\n<\/tr>\n<tr>\n<td>\u5916\u56fd\u4eba\u5411\u3051\u306e\u9000\u8077\u5e74\u91d1 (SRS)<\/td>\n<td>22% \u2192 <span class=\"ft-red\">24%<\/span><\/td>\n<\/tr>\n<tr>\n<td>\u5229\u5b50\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3<\/td>\n<td>15%<\/td>\n<\/tr>\n<tr>\n<td>\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3<\/td>\n<td>10%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"bg-gray\">\n<div class=\"sub_page_inner\">\n<div class=\"c-sec_title_sub wow fadeInUp\" data-wow-duration=\"1s \" data-wow-delay=\"0.3s\">\n<h2>\u6cd5\u4eba\u7a0e\u306e\u57fa\u790e\u77e5\u8b58<\/h2>\n<\/div>\n<div class=\"info_box mgb-3 clearfix wow fadeInUp\" data-wow-duration=\"1s \" data-wow-delay=\"0.3s\">\n<div class=\"info-img-left\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/attorney-office.com\/sg\/wp-content\/themes\/IMS\/assets\/image\/taxation\/taxation_01.jpg\" width=\"884\" height=\"588\" alt=\"\u6cd5\u4eba\u7a0e\u306e\u57fa\u790e\u77e5\u8b58\"><\/div>\n<div class=\"info-txt-right\">\n<p class=\"pdb-3\">\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306f\u5c5e\u5730\u4e3b\u7fa9\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u3001\u56fd\u5185\u3067\u767a\u751f\u3057\u305f\u6240\u5f97\u306e\u307f\u3092\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p class=\"pdb-3\">\u3057\u304b\u3057\u3001\u56fd\u5916\u6e90\u6cc9\u6240\u5f97\u304c\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u9001\u91d1\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u4e00\u90e8\u306e\u4f8b\u5916\u3092\u9664\u304d\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u56fd\u5916\u3067\u65e2\u306b\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u308b\u6240\u5f97\u306f\u3001\u305d\u306e\u56fd\u306e\u6700\u9ad8\u6cd5\u4eba\u7a0e\u7387\u304c15%\u4ee5\u4e0a\u306e\u5834\u5408\u306b\u9650\u308a\u3001\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u307e\u3059\u3002 \u914d\u5f53\u91d1 \u56fd\u5916\u652f\u5e97\u304b\u3089\u306e\u5229\u76ca \u30b5\u30fc\u30d3\u30b9\u53ce\u5165<\/p>\n<ul class=\"tax-list\">\n<li>1.\u914d\u5f53\u91d1<\/li>\n<li>2.\u56fd\u5916\u652f\u5e97\u304b\u3089\u306e\u5229\u76ca<\/li>\n<li>3.\u30b5\u30fc\u30d3\u30b9\u53ce\u5165<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<h3 class=\"tax_h3\">\u8efd\u6e1b\u7a0e\u7387\uff0f\u90e8\u5206\u8efd\u6e1b\u7a0e\u7387<\/h3>\n<p>\u5168\u3066\u306e\u6cd5\u4eba\u306b\u9069\u7528\u3055\u308c\u308b\u8efd\u6e1b\u7a0e\u7387\u3002\u901a\u5e38\u306e\u6cd5\u4eba\u8ab2\u7a0e\u6240\u5f97\u306e\u3046\u3061\u6700\u521d\u306e10,000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u30c9\u30eb\u306e75\uff05\u304a\u3088\u3073\u3001\u6b21\u306e190,000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u30c9\u30eb\u306e50\uff05\u304c\u514d\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u5f93\u3063\u3066\u3001200,000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u30c9\u30eb(\u65e5\u672c\u5186\u3067\u7d041,600\u4e07\u5186\u7a0b\u5ea6)\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u5834\u5408\u306f\u5b9f\u52b9\u7a0e\u7387\u304c8.3\uff05\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 class=\"tax_h3\">\u65b0\u898f\u5275\u696d\u8efd\u6e1b\u7a0e\u7387<\/h3>\n<p>\u65b0\u898f\u5275\u696d\u4f1a\u793e\u3067\u3001\u5168\u682a\u4e3b\u304c\u500b\u4eba\u3067\u3042\u308a20\u540d\u4ee5\u4e0b\u3001\u304b\u306410%\u4ee5\u4e0a\u306e\u682a\u5f0f\u3092\u4fdd\u6709\u3059\u308b\u682a\u4e3b\u304c\u5c11\u306a\u304f\u3068\u30821\u540d\u3044\u308b\u306a\u3069\u306e\u4e00\u5b9a\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u8a2d\u7acb\u304b\u30893\u5e74\u9593\u3001\u901a\u5e38\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u6700\u521d\u306e100,000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u30c9\u30eb\u306e75%\u3068\u6b21\u306e100,000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u30c9\u30eb\u306e50%\u304c\u514d\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u305f\u3081\u3001200,000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u30c9\u30eb\uff08\u7d041,600\u4e07\u5186\u76f8\u5f53\uff09\u306e\u8ab2\u7a0e\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u3001\u5b9f\u52b9\u7a0e\u7387\u306f6.4%\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u6295\u8cc7\u6301\u682a\u4f1a\u793e\u304a\u3088\u3073\u4e0d\u52d5\u7523\u958b\u767a\u4f1a\u793e\u306f\u3001\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u304b\u3089\u9664\u5916\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 class=\"tax_h3\">\u305d\u306e\u4ed6\u306e\u8efd\u6e1b\u7a0e\u7387\u7b49<\/h3>\n<p>\u305d\u306e\u4ed6\u3001\u3053\u3053\u6570\u5e74\u9593\u306f\u5e74\u5ea6\u306b\u3088\u3063\u3066\u6bce\u5e74\u5909\u66f4\u3055\u308c\u307e\u3059\u304c\u300120\uff05\u304b\u308950\uff05\u306e\u5272\u5408\uff08\u4f46\u3057\u3001\u4e0a\u9650\u308210,000\u30c9\u30eb\u304b\u308930,000\u30c9\u30eb\u7a0b\u5ea6\uff09\u3067\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 class=\"tax_h3\">\u30ad\u30e3\u30d4\u30bf\u30eb\u30fb\u30b2\u30a4\u30f3\u975e\u8ab2\u7a0e<\/h3>\n<p>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306f\u30ad\u30e3\u30d4\u30bf\u30eb\u30fb\u30b2\u30a4\u30f3\u306b\u8ab2\u7a0e\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u30ad\u30e3\u30d4\u30bf\u30eb\u30fb\u30b2\u30a4\u30f3\u3068\u306f\u3001\u682a\u5f0f\u3084\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u306b\u3088\u308b\u5229\u76ca\u306e\u3053\u3068\u3067\u3059\u3002\u3057\u304b\u3057\u3001<span class=\"marker\">\u30ad\u30e3\u30d4\u30bf\u30eb\u30fb\u30b2\u30a4\u30f3\u3092\u751f\u3080\u53d6\u5f15\u304c\u983b\u7e41\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u3053\u308c\u3089\u306f\u4e8b\u696d\u6240\u5f97\u3068\u898b\u306a\u3055\u308c\u3001\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span>\u307e\u305f\u3001\u30ad\u30e3\u30d4\u30bf\u30eb\u30fb\u30ed\u30b9\uff08\u58f2\u5374\u640d\uff09\u3084\u305d\u308c\u306b\u95a2\u9023\u3059\u308b\u8cbb\u7528\u3082\u8cc7\u672c\u6027\u8cbb\u7528\u3068\u3057\u3066\u640d\u91d1\u306b\u306f\u7b97\u5165\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<h3 class=\"tax_h3\">\u7e70\u8d8a\u6b20\u640d\u91d1<\/h3>\n<p>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306f\u6c38\u4e45\u306b\u7e70\u8d8a\u304c\u53ef\u80fd\u3067\u3059\u3002<br \/>\n\u4f46\u3057\u3001\u682a\u4e3b\u540c\u4e00\u8981\u4ef6\u304c\u3042\u308a\u3001\u682a\u4e3b\u306e\u904e\u534a\u6570\u304c\u5909\u66f4\u306b\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u5909\u66f4\u524d\u306e\u6b20\u640d\u91d1\u306f\u5229\u7528\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 class=\"tax_h3\">\u30b0\u30eb\u30fc\u30d7\u5408\u7b97\u7a0e\u5236<\/h3>\n<p>\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u9593\u3067\u306f\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u3084\u7e70\u8d8a\u3055\u308c\u308bCapital Allowance\uff08\u6e1b\u4fa1\u511f\u5374\u8cbb\uff09\u306e\u79fb\u8ee2\u304c\u53ef\u80fd\u3067\u3059\u3002<br \/>\n\u79fb\u8ee2\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/p>\n<ul class=\"tax-list\">\n<li>\u30fb\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u4f1a\u793e\u9593\u306775%\u4ee5\u4e0a\u306e\u6301\u5206\u95a2\u4fc2\u304c\u3042\u308b\u3053\u3068\uff08\u76f4\u63a5\u307e\u305f\u306f\u9593\u63a5\u306e\u4fdd\u6709\u3001\u5171\u901a\u306e\u4f1a\u793e\u306b\u3088\u308b\u88ab\u6240\u6709\u3092\u542b\u3080\uff09<\/li>\n<li>\u30fb\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u30fb\u4e8b\u696d\u5e74\u5ea6\u672b\u304c\u540c\u4e00\u3067\u3042\u308b\u3053\u3068<\/li>\n<\/ul>\n<p>\u5f93\u3063\u3066\u3001\u30b0\u30eb\u30fc\u30d7\u95a2\u4fc2\u3092\u69cb\u7bc9\u3059\u308b\u5834\u5408\u306f\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u540c\u4e00\u682a\u4e3b\u8981\u4ef6\u3068\u3001\u30b0\u30eb\u30fc\u30d7\u5408\u7b97\u7a0e\u5236\u3092\u8003\u616e\u3057\u3064\u3064\u6301\u5206\u95a2\u4fc2\u3092\u6c7a\u5b9a\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 class=\"tax_h3\">\u7d4c\u8cbb\u306e\u640d\u91d1\u7b97\u5165<\/h3>\n<p>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u696d\u52d9\u306b\u95a2\u4fc2\u3057\u305f\u8cbb\u7528\u53ca\u3073\u6240\u5f97\u3092\u5f97\u308b\u305f\u3081\u306b\u5fc5\u8981\u3068\u3055\u308c\u305f\u8cbb\u7528\u306f\u57fa\u672c\u7684\u306b\u3059\u3079\u3066\u640d\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u53ef\u80fd\u3067\u3059\u3002<br \/>\n\u65e5\u672c\u306e\u7a0e\u5236\u3068\u6bd4\u8f03\u3057\u305f\u5834\u5408\u306e\u4e3b\u306a\u7559\u610f\u70b9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul class=\"tax-list\">\n<li>\u30fb\u4e57\u7528\u8eca\u306b\u95a2\u9023\u3059\u308b\u8cbb\u7528\u306f\u640d\u91d1\u3068\u306a\u3089\u306a\u3044\u3002\uff08\u30bf\u30af\u30b7\u30fc\u306a\u3069\u306e\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u306f\u53ef\uff09<\/li>\n<li>\u30fb\u6f5c\u5728\u7684\u9867\u5ba2\u3078\u306e\u63a5\u5f85\u8cbb\u7528\u3092\u542b\u3081\u4ea4\u969b\u8cbb\u306f\u5168\u984d\u640d\u91d1\u53ef<\/li>\n<li>\u30fb\u5229\u606f\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u53ce\u76ca\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u308b\u6295\u8cc7\u7b49\u306e\u8cc7\u91d1\u306b\u3064\u3044\u3066\u306e\u307f\u640d\u91d1\u7b97\u5165\u53ef<\/li>\n<li>\u30fb\u6e1b\u4fa1\u511f\u5374\u306f\u640d\u91d1\u4e0d\u7b97\u5165\u3002\uff08\u4f46\u3057\u3001\u5225\u9014Capital Allowance\u3068\u3044\u3046\u5f62\u5f0f\u3067\u6240\u5f97\u63a7\u9664\u3067\u304d\u307e\u3059\u304c\u3001\u5efa\u7269\u306b\u3064\u3044\u3066\u306f\u5de5\u5834\u306e\u307f\u3057\u304b\u8a8d\u3081\u3089\u308c\u306a\u3044\u7b49\u3001\u5168\u3066\u306e\u56fa\u5b9a\u8cc7\u7523\u306b\u5bfe\u3057\u3066\u511f\u5374\u306e\u52b9\u679c\u306f\u3042\u308a\u307e\u305b\u3093\u3002\uff09<\/li>\n<\/ul>\n<\/div>\n<\/section>\n<section>\n<div class=\"sub_page_inner\">\n<div class=\"c-sec_title_sub wow fadeInUp\" data-wow-duration=\"1s \" data-wow-delay=\"0.3s\">\n<h2>GST\u306e\u57fa\u790e\u77e5\u8b58<\/h2>\n<\/div>\n<div class=\"info_box mgb-3 clearfix wow fadeInUp\" data-wow-duration=\"1s \" data-wow-delay=\"0.3s\">\n<div class=\"info-img-left\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/attorney-office.com\/sg\/wp-content\/themes\/IMS\/assets\/image\/taxation\/taxation_02.jpg\" width=\"884\" height=\"588\" alt=\"GST\u306e\u57fa\u790e\u77e5\u8b58\"><\/div>\n<div class=\"info-txt-right\">\n<p class=\"pdb-3\">\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306f\u3001\u6d88\u8cbb\u7a0e\u306b\u76f8\u5f53\u3059\u308bGST\uff08Goods and Services Tax\uff09\u304c\u3042\u308a\u3001\u6a19\u6e96\u7a0e\u7387\u306f7%\u3067\u3059\u3002<span class=\"marker\">\u8ab2\u7a0e\u65b9\u5f0f\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u65b9\u5f0f\u3067\u3001\u3053\u308c\u306f\u65e5\u672c\u306e\u5e33\u7c3f\u65b9\u5f0f\u3068\u7570\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u4ee5\u5916\u306e\u4f1a\u793e\u306f\u3001\u8acb\u6c42\u984d\u306b7%\u306eGST\u3092\u52a0\u7b97\u3057\u3066\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/span><br \/>\n\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u95a2\u3059\u308b\u8981\u4ef6\u3082\u8a73\u7d30\u306b\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u8ab2\u7a0e\u8005\u756a\u53f7\u306e\u660e\u793a\u3001&#8221;Tax Invoice&#8221;\u3068\u306e\u660e\u8a18\u3001\u7a0e\u7387\u53ca\u3073\u7a0e\u984d\u306e\u533a\u5206\u8868\u793a\u306a\u3069\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u3053\u308c\u3089\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u3064\u3044\u3066\u306f\u3001GST\u306e\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u5951\u7d04\u4e0a\u306e\u50b5\u52d9\u8005\u3068\u3057\u3066\u81ea\u793e\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u8acb\u6c42\u66f8\u306b\u3064\u3044\u3066\u306f\u3001\u652f\u6255\u3044\u3092\u884c\u3063\u3066\u3044\u305f\u3068\u3057\u3066\u3082GST\u306e\u63a7\u9664\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<br \/>\n\u65e5\u672c\u306e\u7a0e\u5236\u3068\u6bd4\u8f03\u3059\u308b\u3068\u3001\u3053\u308c\u3089\u306e\u70b9\u306b\u7279\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\n<\/p>\n<\/div>\n<\/div>\n<h3 class=\"tax_h3\">\u975e\u8ab2\u7a0e\u3068\u514d\u7a0e<\/h3>\n<p>\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u3068\u540c\u69d8\u3001\u975e\u8ab2\u7a0e\u53d6\u5f15\u3068\u514d\u7a0e\u53d6\u5f15\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u975e\u8ab2\u7a0e\u53d6\u5f15\u306fExempt Supply\u3068\u547c\u3070\u308c\u3001\u57fa\u672c\u7684\u306b\u306f\u91d1\u878d\u30b5\u30fc\u30d3\u30b9\u3068\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u306e\u58f2\u8cb7\u53ca\u3073\u8cc3\u8cb8\u304c\u305d\u306e\u4e3b\u306a\u3082\u306e\u3067\u3059\u3002\u514d\u7a0e\u53d6\u5f15\u306fZero-rated Supply\u3068\u547c\u3070\u308c\u30010\uff05\u306eGST\u304c\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u308b\u3068\u306e\u8a8d\u8b58\u306e\u3082\u3068\u3001\u5f53\u8a72\u53d6\u5f15\u306b\u304b\u304b\u308b\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<br \/>\n\u307e\u305f\u975e\u8ab2\u7a0e\u53d6\u5f15\u306b\u306fRegulation 33\u3067\u7279\u5225\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u53d6\u5f15\u3082\u542b\u307e\u308c\u3001\u70ba\u66ff\u5dee\u640d\u76ca\u3001\u8cc7\u672c\u3084\u50b5\u5238\u306e\u767a\u884c\u984d\u3001\u4e00\u5b9a\u306e\u30d8\u30c3\u30b8\u53d6\u5f15\u304c\u3053\u308c\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<h3 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class=\"tax-list\">\n<li>1.\u66a6\u5e74\u306b\u304a\u3044\u3066\u904e\u53bb1\u5e74\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1\u767e\u4e07\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u30c9\u30eb\u3092\u8d85\u3048\u305f\u5834\u5408\u3002<\/li>\n<li>2.\u4eca\u5f8c12\u30f6\u6708\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1\u767e\u4e07\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u30c9\u30eb\u3092\u8d85\u3048\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408<\/li>\n<\/ul>\n<p>1\u306e\u5224\u65ad\u306f\u66a6\u5e74\u3092\u57fa\u6e96\u306b\u884c\u3044\u30012\u306e\u5224\u65ad\u306f\u8a72\u5f53\u3059\u308b\u4e8b\u8c61\u304c\u767a\u751f\u3057\u305f\u6642\u70b9\u3067\u884c\u3044\u307e\u3059\u3002\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u4f1a\u793e\u306f\u58f2\u4e0a\u9ad8\u306e\u5b9f\u7e3e\u3084\u5951\u7d04\u72b6\u6cc1\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4e0a\u8a18\u6761\u4ef6\u306b\u8a72\u5f53\u3057\u306a\u3044\u4f1a\u793e\u3067\u3082\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u3057\u3066\u306e\u9078\u629e\u7533\u8acb\u3092\u884c\u3046\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u304c\u3001\u3053\u308c\u306f\u5c4a\u51fa\u5236\u3067\u306f\u306a\u304f\u3001\u5f53\u5c40\u306e\u8a31\u53ef\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n<span class=\"marker\">\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306e\u8ab2\u7a0e\u65b9\u5f0f\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u65b9\u5f0f\u3067\u3042\u308b\u3053\u3068\u3092\u8003\u616e\u3059\u308b\u3068\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u307e\u3067\u306fTax Invoice\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u5c4a\u51fa\u304c\u9045\u308c\u308b\u3068GST\u306e\u8acb\u6c42\u6f0f\u308c\u304c\u767a\u751f\u3057\u3001\u4f1a\u793e\u306b\u640d\u5931\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u5c4a\u51fa\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u6b63\u3057\u304f\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<h3 class=\"tax_h3\">\u7533\u544a<\/h3>\n<p>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306f\u3001GST\u306e\u7533\u544a\u304c\u56db\u534a\u671f\u3054\u3068\u306b\u884c\u308f\u308c\u307e\u3059\u3002\u5404\u56db\u534a\u671f\u7d42\u4e86\u5f8c\u306e\u7fcc\u6708\u672b\u304c\u63d0\u51fa\u671f\u9650\u3068\u306a\u308b\u305f\u3081\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306f\u56db\u534a\u671f\u3054\u3068\u306b\u5e33\u7c3f\u3092\u6574\u5099\u3057\u3001\u8acb\u6c42\u66f8\u3092\u96c6\u8a08\u3059\u308b\u4f53\u5236\u3092\u6574\u3048\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7533\u544a\u306b\u969b\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u70b9\u306b\u7559\u610f\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<ul class=\"tax-list\">\n<li>1.\u5168\u3066\u306e\u8acb\u6c42\u66f8\u304cTax Invoice\u3068\u3057\u3066\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b<\/li>\n<li>2.\u5168\u3066\u306e\u8acb\u6c42\u66f8\u304c\u7533\u544a\u3059\u308b\u4f1a\u793e\u5b9b\u3066\u306b\u767a\u884c\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b<\/li>\n<li>3.\u975e\u8ab2\u7a0e\u58f2\u4e0a\u304c\u5b58\u5728\u3059\u308b\u304b\u3001\u53ca\u3073\u3053\u308c\u304c\u4ed5\u5165\u7a0e\u984d\u306e\u63a7\u9664\u5272\u5408\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u3066\u3044\u306a\u3044\u304b<\/li>\n<li>4.\u7533\u544a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u8acb\u6c42\u65e5\u307e\u305f\u306f\u652f\u6255\u65e5\u306e\u3044\u305a\u308c\u304b\u65e9\u3044\u65e5\u4ed8\u306b\u57fa\u3065\u3044\u3066\u3044\u308b\u304b<\/li>\n<\/ul>\n<p>GST\u306e\u7533\u544a\u306b\u95a2\u3057\u3066\u306f\u3001\u5f53\u5c40\u304b\u3089\u306e\u554f\u3044\u5408\u308f\u305b\u304c\u591a\u304f\u3001\u63a7\u9664\u306e\u8981\u4ef6\u306b\u95a2\u3057\u3066\u8acb\u6c42\u66f8\u306e\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<span 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