{"id":1874,"date":"2016-01-01T00:00:09","date_gmt":"2015-12-31T15:00:09","guid":{"rendered":"http:\/\/adc-japan.com\/thailand\/?p=1874"},"modified":"2026-05-16T11:10:44","modified_gmt":"2026-05-16T02:10:44","slug":"%e3%82%bf%e3%82%a4%e5%80%8b%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e%e3%81%ae%e3%82%b0%e3%83%ad%e3%82%b9%e3%82%a2%e3%83%83%e3%83%97%e8%a8%88%e7%ae%97","status":"publish","type":"post","link":"https:\/\/adc-thailand.com\/thailand\/tax\/1874.html","title":{"rendered":"\u30bf\u30a4\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u8a08\u7b97"},"content":{"rendered":"<style type=\"text\/css\"><!-- .Y { background-color: #FFC; } .P { background-color: #FCF; } .O { background-color: #F60; } .G { background-color: #0C0; } --><\/style>\n<p>\u30bf\u30a4\u306e\u65e5\u7cfb\u4f01\u696d\u3067\u306f\u3001\u99d0\u5728\u54e1\u306e\u30bf\u30a4\u3067\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u624b\u5f53\u3068\u3057\u3066\u4f1a\u793e\u304c\u8ca0\u62c5\u3059\u308b\u30b1\u30fc\u30b9\u304c\u898b\u3089\u308c\u307e\u3059\u3002<br \/>\n\u3053\u306e\u624b\u5f53\u306f\u3001\u30bf\u30a4\u3067\u306f\u500b\u4eba\u306e\u6240\u5f97\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u8ffd\u52a0\u3067\u6240\u5f97\u7a0e\u304c\u304b\u304b\u3063\u3066\u6765\u307e\u3059\u3002<br \/>\n\u3053\u306e\u8ffd\u52a0\u3055\u308c\u305f\u6240\u5f97\u7a0e\u3092\u3055\u3089\u306b\u4f1a\u793e\u304c\u8ca0\u62c5\u3059\u308b\u3068\u3001\u5f53\u7136\u3055\u3089\u306b\u6240\u5f97\u7a0e\u304c\u304b\u304b\u3063\u3066\u6765\u307e\u3059\u3002<br \/>\n\u3055\u3089\u306b\u8ffd\u52a0\u3055\u308c\u305f\u6240\u5f97\u7a0e\u3092\u30fb\u30fb\u30fb<\/p>\n<p>\u3053\u308c\u3067\u306f\u6c38\u9060\u306b\u7d42\u308f\u3089\u306a\u3044\u3088\u3046\u306b\u601d\u3048\u307e\u3059\u304c\u3001\u6240\u5f97\u7a0e\u7387\u306f\uff11\u3088\u308a\u3082\u5c0f\u3055\u3044\u305f\u3081\u3001\u88dc\u586b\u3059\u3079\u304d\u624b\u5f53\u3068\u6240\u5f97\u7a0e\u8ffd\u52a0\u5206\u306f\u3001\u8a08\u7b97\u3059\u308b\u3054\u3068\u306b\u3060\u3093\u3060\u3093\u5c0f\u3055\u304f\u306a\u3063\u3066\u884c\u304d\u30bc\u30ed\u306b\u9650\u308a\u306a\u304f\u8fd1\u3065\u304d\u307e\u3059\u3002<br \/>\n\u3059\u306a\u308f\u3061\u6700\u7d42\u7684\u306b\u3001\u4f1a\u793e\u304c\u8ca0\u62c5\u3059\u308b\u624b\u5f53\u306e\u984d\u3068\u3001\u7d0d\u4ed8\u3059\u3079\u304d\u6240\u5f97\u7a0e\u984d\u304c\u7b49\u3057\u304f\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3053\u308c\u3092\u6240\u5f97\u7a0e\u306e\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u8a08\u7b97\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<p><strong>\u6ce8\uff1a<\/strong>\u672c\u8a18\u4e8b\u306e\u6570\u5024\u4f8b\u306f\u3001\u8a18\u4e8b\u4f5c\u6210\u5f53\u6642\u306e2015\u5e74\u5ea6\u7248\u30bf\u30a4\u500b\u4eba\u6240\u5f97\u7a0e\u8a08\u7b97\u6a5f\u306b\u57fa\u3065\u304f\u3082\u306e\u3067\u3059\u3002\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u8a08\u7b97\u306e\u4ed5\u7d44\u307f\u81ea\u4f53\u306f\u73fe\u5728\u3082\u540c\u3058\u3067\u3059\u304c\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u3001\u6240\u5f97\u63a7\u9664\u984d\u3001\u7a0e\u7387\u533a\u5206\u7b49\u306f\u5e74\u5ea6\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002\u5b9f\u969b\u306e\u8a08\u7b97\u306b\u306f\u3001\u8a72\u5f53\u5e74\u5ea6\u306e\u6700\u65b0\u306e\u7a0e\u5236\u30fb\u63a7\u9664\u984d\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u5e74\u53ce180\u4e07\u30d0\u30fc\u30c4\u6276\u990a\u5bb6\u65cf\u306a\u3057\u306e\u5834\u5408<\/h2>\n<p><a title=\"Permalink to: \u30bf\u30a4\u500b\u4eba\u6240\u5f97\u7a0e\u8a08\u7b97\u6a5f 2013\u5e74\u5ea6\u7248\" href=\"https:\/\/adc-japan.com\/thailand\/tax\/2958.html?annual_income=1800000\" target=\"_self\" rel=\"noopener noreferrer\">\u30bf\u30a4\u500b\u4eba\u6240\u5f97\u7a0e\u8a08\u7b97\u6a5f 2015\u5e74\u5ea6\u7248<\/a>\u306b\u5e74\u53ce180\u4e07\u30d0\u30fc\u30c4\u3092\u5f53\u3066\u306f\u3081\u3066\u307f\u308b\u3068\u3001\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u984d\u306f290,250\u30d0\u30fc\u30c4\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<table cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td colspan=\"2\" align=\"center\">\u5e74\u53ce<\/td>\n<td align=\"right\">1,800,000<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" align=\"center\">\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/td>\n<td align=\"right\">-9,000<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" align=\"center\">\u7d4c\u8cbb\u63a7\u9664\u30fb\u672c\u4eba\u63a7\u9664<\/td>\n<td align=\"right\">-90,000<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">\u8ab2\u7a0e\u5bfe\u8c61\u984d<\/td>\n<td align=\"right\">\u7a0e\u7387<\/td>\n<td align=\"right\">1,701,000<\/td>\n<\/tr>\n<tr>\n<td align=\"right\">150,000\u30d0\u30fc\u30c4\u672a\u6e80<\/td>\n<td align=\"right\">0%<\/td>\n<td align=\"right\">0<\/td>\n<\/tr>\n<tr>\n<td align=\"right\">300,000\u30d0\u30fc\u30c4\u672a\u6e80<\/td>\n<td align=\"right\">5%<\/td>\n<td align=\"right\">7,500<\/td>\n<\/tr>\n<tr>\n<td align=\"right\">500,000\u30d0\u30fc\u30c4\u672a\u6e80<\/td>\n<td align=\"right\">10%<\/td>\n<td align=\"right\">20,000<\/td>\n<\/tr>\n<tr>\n<td align=\"right\">750,000\u30d0\u30fc\u30c4\u672a\u6e80<\/td>\n<td align=\"right\">15%<\/td>\n<td align=\"right\">37,500<\/td>\n<\/tr>\n<tr>\n<td align=\"right\">1,000,000\u30d0\u30fc\u30c4\u672a\u6e80<\/td>\n<td align=\"right\">20%<\/td>\n<td align=\"right\">50,000<\/td>\n<\/tr>\n<tr>\n<td align=\"right\">2,000,000\u30d0\u30fc\u30c4\u672a\u6e80<\/td>\n<td align=\"right\">25%<\/td>\n<td align=\"right\">175,250<\/td>\n<\/tr>\n<tr>\n<td align=\"right\">4,000,000\u30d0\u30fc\u30c4\u672a\u6e80<\/td>\n<td align=\"right\">30%<\/td>\n<td align=\"right\">0<\/td>\n<\/tr>\n<tr>\n<td align=\"right\">4,000,000\u30d0\u30fc\u30c4\u4ee5\u4e0a<\/td>\n<td align=\"right\">35%<\/td>\n<td align=\"right\">0<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" align=\"center\">\u5e74\u9593\u6240\u5f97\u7a0e<\/td>\n<td align=\"right\">290,250<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e290,250\u30d0\u30fc\u30c4\u3092\u624b\u5f53\u3068\u3057\u3066\u652f\u7d66\u3059\u308b\u3068\u3001\u5e74\u53ce\u306f 2,090,250\u30d0\u30fc\u30c4\u3068\u306a\u308a\u3001\u65b0\u3057\u3044\u6240\u5f97\u7a0e\u984d\u306f362,813\u30d0\u30fc\u30c4\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3064\u307e\u308a\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u304c72,563\u30d0\u30fc\u30c4\u5897\u3048\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3053\u308c\u3092\u3055\u3089\u306b\u4f1a\u793e\u304c\u624b\u5f53\u3068\u3057\u3066\u652f\u7d66\u3059\u308b\u3068\u3001\u3055\u3089\u306b\u6240\u5f97\u7a0e\u304c\u8ffd\u52a0\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u5b9f\u969b\u306b\u7e70\u308a\u8fd4\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<table cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td nowrap=\"nowrap\"><\/td>\n<td align=\"right\" nowrap=\"nowrap\">\u624b\u5f53\u5897\u5206<\/td>\n<td align=\"right\" nowrap=\"nowrap\">\u6240\u5f97\u7a0e\u5897\u5206<\/td>\n<td align=\"center\">\u5099\u8003<\/td>\n<\/tr>\n<tr>\n<td align=\"right\" nowrap=\"nowrap\">1\u56de\u76ee<\/td>\n<td align=\"right\" width=\"72\">290,250<\/td>\n<td align=\"right\" width=\"74\">72,563<\/td>\n<td align=\"left\">\u6240\u5f97\u304c290,250\u30d0\u30fc\u30c4\u5897\u52a0\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u6240\u5f97\u7a0e\u304c72,563\u30d0\u30fc\u30c4\u5897\u52a0<\/td>\n<\/tr>\n<tr>\n<td align=\"right\" nowrap=\"nowrap\">2\u56de\u76ee<\/td>\n<td align=\"right\">72,563<\/td>\n<td align=\"right\">21,331<\/td>\n<td align=\"left\">72,563\u30d0\u30fc\u30c4\u3092\u3055\u3089\u306b\u624b\u5f53\u3068\u3057\u3066\u652f\u7d66\u3059\u308b\u3068\u3001\u6240\u5f97\u7a0e\u304c\u3055\u3089\u306b21,331\u30d0\u30fc\u30c4\u5897\u52a0<\/td>\n<\/tr>\n<tr>\n<td align=\"right\" nowrap=\"nowrap\">3\u56de\u76ee<\/td>\n<td align=\"right\">21331<\/td>\n<td align=\"right\">6399<\/td>\n<td align=\"left\">\u4ee5\u4e0b\u540c\u3058<\/td>\n<\/tr>\n<tr>\n<td align=\"right\" nowrap=\"nowrap\">4\u56de\u76ee<\/td>\n<td align=\"right\">6399<\/td>\n<td align=\"right\">1920<\/td>\n<td align=\"left\"><\/td>\n<\/tr>\n<tr>\n<td align=\"right\" nowrap=\"nowrap\">5\u56de\u76ee<\/td>\n<td align=\"right\">1920<\/td>\n<td align=\"right\">576<\/td>\n<td align=\"left\"><\/td>\n<\/tr>\n<tr>\n<td align=\"right\" nowrap=\"nowrap\">6\u56de\u76ee<\/td>\n<td align=\"right\">576<\/td>\n<td align=\"right\">173<\/td>\n<td align=\"left\"><\/td>\n<\/tr>\n<tr>\n<td align=\"right\" nowrap=\"nowrap\">7\u56de\u76ee<\/td>\n<td align=\"right\">173<\/td>\n<td align=\"right\">52<\/td>\n<td align=\"left\"><\/td>\n<\/tr>\n<tr>\n<td align=\"right\" nowrap=\"nowrap\">8\u56de\u76ee<\/td>\n<td align=\"right\">52<\/td>\n<td align=\"right\">15<\/td>\n<td align=\"left\"><\/td>\n<\/tr>\n<tr>\n<td align=\"right\" nowrap=\"nowrap\">9\u56de\u76ee<\/td>\n<td align=\"right\">15<\/td>\n<td align=\"right\">5<\/td>\n<td align=\"left\"><\/td>\n<\/tr>\n<tr>\n<td align=\"right\" nowrap=\"nowrap\">10\u56de\u76ee<\/td>\n<td align=\"right\">5<\/td>\n<td align=\"right\">1<\/td>\n<td align=\"left\"><\/td>\n<\/tr>\n<tr>\n<td align=\"right\" nowrap=\"nowrap\">11\u56de\u76ee<\/td>\n<td align=\"right\">1<\/td>\n<td align=\"right\">1<\/td>\n<td align=\"left\"><\/td>\n<\/tr>\n<tr>\n<td align=\"right\" nowrap=\"nowrap\">12\u56de\u76ee<\/td>\n<td align=\"right\">1<\/td>\n<td align=\"right\">0<\/td>\n<td align=\"left\"><\/td>\n<\/tr>\n<tr>\n<td align=\"right\" nowrap=\"nowrap\">\u5408\u8a08<\/td>\n<td align=\"right\" nowrap=\"nowrap\">393,286<\/td>\n<td nowrap=\"nowrap\"><\/td>\n<td align=\"left\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>12\u56de\u8a08\u7b97\u3092\u7e70\u308a\u8fd4\u3059\u3068\u3001\u6240\u5f97\u7a0e\u306e\u5897\u52a0\u304c\u6b62\u307e\u308a\u307e\u3057\u305f\u3002<br \/>\n\u624b\u5f53\u5897\u5206\u3092\u5408\u8a08\u3059\u308b\u3068\u3001393,286\u30d0\u30fc\u30c4\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3059\u306a\u308f\u3061\u3001\u5e74\u53ce180\u4e07\u30d0\u30fc\u30c4\u306b393,286\u30d0\u30fc\u30c4\u306e\u624b\u5f53\u3092\u52a0\u3048\u305f\u5834\u5408\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u984d\u3082393,286\u30d0\u30fc\u30c4\u306b\u306a\u308b\u3067\u3042\u308d\u3046\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u518d\u3073<a title=\"Permalink to: \u30bf\u30a4\u500b\u4eba\u6240\u5f97\u7a0e\u8a08\u7b97\u6a5f 2013\u5e74\u5ea6\u7248\" href=\"https:\/\/adc-japan.com\/thailand\/tax\/2958.html?annual_income=2193286\" target=\"_self\" rel=\"noopener noreferrer\">\u30bf\u30a4\u500b\u4eba\u6240\u5f97\u7a0e\u8a08\u7b97\u6a5f 2015\u5e74\u5ea6\u7248<\/a>\u306b\u3001180\u4e07\u30d0\u30fc\u30c4\u306b393,286\u30d0\u30fc\u30c4\u3092\u52a0\u3048\u305f2,193,286\u30d0\u30fc\u30c4\u3092\u5165\u308c\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u6240\u5f97\u7a0e\u984d\u306f393,286\u30d0\u30fc\u30c4\u306b\u306a\u308a\u307e\u3057\u305f\u3002<br \/>\n\u3053\u308c\u3067\u30bf\u30a4\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u5168\u3066\u4f1a\u793e\u304c\u8ca0\u62c5\u3057\u3066\u3001\u304b\u3064\u6b63\u3057\u3044\u7d0d\u7a0e\u984d\u304c\u8a08\u7b97\u3067\u304d\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u203b\u30b5\u30bf\u30f3\u5358\u4f4d\u3067\u6b63\u78ba\u306b\u8a08\u7b97\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001393,285\u30d0\u30fc\u30c475\u30b5\u30bf\u30f3\u306e\u624b\u5f53\u3092\u4e0a\u4e57\u305b\u3059\u308b\u3068\u3001\u7d0d\u4ed8\u3059\u3079\u304d\u6240\u5f97\u7a0e\u3082393,285\u30d0\u30fc\u30c475\u30b5\u30bf\u30f3\uff0825\u30b5\u30bf\u30f3\u5358\u4f4d\u3067\u5207\u308a\u4e0a\u3052\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u8a18\u306f\u3001\u99d0\u5728\u54e1\u672c\u4eba\u306f\u3082\u3061\u308d\u3093\u3067\u3059\u304c\u3001\u65e5\u672c\u672c\u793e\u4eba\u4e8b\u90e8\u304c\u628a\u63e1\u3057\u3066\u304a\u304f\u3079\u304d\u4e8b\u9805\u3067\u3059\u3002<\/p>\n<h5><span style=\"color: #ff0000;\">\u3053\u306e\u30b3\u30fc\u30ca\u30fc\u3067\u306f\u3001\u30bf\u30a4\u3067\u306e\u7d4c\u55b6\u5b9f\u52d9\u306b\u5f71\u97ff\u3059\u308b\u6700\u65b0\u60c5\u5831\u3092\u7c21\u6613\u7684\u306b\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<\/span><br \/>\n<span 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