{"id":503,"date":"2013-02-20T11:23:54","date_gmt":"2013-02-20T02:23:54","guid":{"rendered":"http:\/\/adc-japan.com\/thailand\/?p=503"},"modified":"2015-07-14T09:24:10","modified_gmt":"2015-07-14T00:24:10","slug":"%e3%82%bf%e3%82%a4%e3%81%ae%e5%80%8b%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e%e8%a8%88%e7%ae%97","status":"publish","type":"post","link":"https:\/\/adc-thailand.com\/thailand\/tax\/503.html","title":{"rendered":"\u30bf\u30a4\u500b\u4eba\u6240\u5f97\u7a0e\u8a08\u7b97\u6a5f 2012\u5e74\u5ea6\u7248"},"content":{"rendered":"<p><strong><a href=\"https:\/\/adc-japan.com\/thailand\/tax\/2958.html\" title=\"Permalink to: \u30bf\u30a4\u500b\u4eba\u6240\u5f97\u7a0e\u8a08\u7b97\u6a5f 2014\u5e74\u5ea6\u7248\" target=\"_self\" rel=\"noopener noreferrer\">\u30bf\u30a4\u500b\u4eba\u6240\u5f97\u7a0e\u8a08\u7b97\u6a5f 2015\u5e74\u5ea6\u7248<\/a><\/strong>\uff082013\u5e74\u5ea6\u4ee5\u964d\u3001\u6e1b\u7a0e\u653f\u7b56\u304c\u5b9f\u65bd\u3055\u308c\u3066\u3044\u307e\u3059\u3002\uff09<br \/>\n  <strong><a href=\"https:\/\/adc-japan.com\/thailand\/tax\/694.html\" title=\"Permalink to: \u30bf\u30a4\u99d0\u5728\u54e1\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u78ba\u5b9a\u7533\u544a\u57fa\u790e\u77e5\u8b58\" target=\"_self\" rel=\"noopener noreferrer\">\u30bf\u30a4\u99d0\u5728\u54e1\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u78ba\u5b9a\u7533\u544a\u57fa\u790e\u77e5\u8b58<\/a><\/strong><br \/>\n  <strong><a href=\"https:\/\/adc-japan.com\/thailand\/tax\/1874.html\" title=\"Permalink to: \u30bf\u30a4\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u8a08\u7b97\" target=\"_self\" rel=\"noopener noreferrer\">\u30bf\u30a4\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u8a08\u7b97<\/a><\/strong><\/p>\n<p>\u30bf\u30a4\u99d0\u5728\u8005\u306f\u539f\u5247\u3068\u3057\u3066\u5168\u54e1\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n2012\u5e74\u5ea6\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u306f2013\u5e743\u670831\u65e5\u3067\u3059\u306e\u3067\u3001\u304a\u65e9\u3081\u306b\u304a\u6e08\u307e\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u30bf\u30a4\u99d0\u5728\u4e2d\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002 <br \/>\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u8a08\u7b97\u306f\u3001\u63a7\u9664\u304c\u6570\u591a\u304f\u3042\u308a\u8907\u96d1\u3067\u3059\u304c\u3001\u30bf\u30a4\u306e\u6240\u5f97\u7a0e\u8a08\u7b97\u306f\u975e\u5e38\u306b\u30b7\u30f3\u30d7\u30eb\u3067\u3059\u3002<br \/>\u5358\u8eab\u8d74\u4efb\u99d0\u5728\u54e1\u306e\u5e74\u7a0e\u984d\u3092\u77e5\u308b\u3060\u3051\u3067\u3057\u305f\u3089\u3001\u300c<strong>\u30bf\u30a4\u3092\u6e90\u6cc9\u3068\u3059\u308b<\/strong>\u5e74\u9593\u6240\u5f97\u306e\u30d0\u30fc\u30c4\u63db\u7b97\u300d\u3068\u300c\u30bf\u30a4\u3067\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u793e\u4f1a\u4fdd\u967a\u6599\u300d\u3092\u5165\u529b\u3059\u308b\u3060\u3051\u3067\u7c21\u5358\u306b\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002<br \/> \u3069\u3046\u305e\u304a\u5f79\u7acb\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n  <script type=\"text\/javascript\">\/\/ <![CDATA[\nfunction numericZentohan12(data)\n{\n    data += '';\n    var table = {\n        \"\uff10\":0,\n        \"\uff11\":1,\n        \"\uff12\":2,\n        \"\uff13\":3,\n        \"\uff14\":4,\n        \"\uff15\":5,\n        \"\uff16\":6,\n        \"\uff17\":7,\n        \"\uff18\":8,\n        \"\uff19\":9\n    };\n    while(data.match(\/[\uff10-\uff19]\/)){\n        for(n in table){\n            data = data.replace(n, table[n]);\n        }\n    }\n    return data;\n}\nfunction format12(v){\n  var re =\/^([+-]?d+)(d{3})\/;\n  v = Math.round(v);\n  v = v.toString();\n  while(re.test(v)){v = v.replace(re, \"$1,$2\");}\n  return v;\n}\nfunction Num_Comp12(inStr){\n    var strMatch = inStr.match(\/[0-9]\/g);\n    var rtnMatch = \"\";\n    try{\n        for (i=0; i < strMatch.length; i++){\n             rtnMatch = rtnMatch + strMatch[i];\n        }\n    } catch (e) {}\n    return rtnMatch;\n  }\nfunction calc12() {\n  var tax5 = 0;\n  var tax10 = 0;\n  var tax20 = 0;\n  var tax30 = 0;\n  var tax37 = 0;\n  var ytax = 0;\n  var sdeduct = 0;\n  if (document.form12.spouse.checked == true) {sdeduct = 30000;}\n  else {sdeduct = 0;}\n  document.form12.spousededuction.value = format12(sdeduct);\n  var select = document.getElementById('children');\n  var options = document.getElementById('children').options;\n  var children = options.item(select.selectedIndex).value;\n  var cdeduct = children * 15000;\n  document.form12.childrendeduction.value = format12(cdeduct);\n  var yincome = document.form12.yincome.value;\n  yincome = numericZentohan12(yincome);\n  yincome = Num_Comp12(yincome);\n  var sso = document.form12.sso.value;\n  sso = numericZentohan12(sso);\n  sso = Num_Comp12(sso);\n  var other = document.form12.other.value;\n  other = numericZentohan12(other);\n  other = Num_Comp12(other);\n  var costdeduct = 60000;\n  if (yincome < 150000) {costdeduct = yincome * 0.4;}\n  document.form12.costdeduction.value = format12(costdeduct);\n  var tincome = yincome - sso - 60000 - 30000 - sdeduct - cdeduct - other;\n  if (tincome < 0) {tincome = 0;}\n  document.form12.yincome.value = format12(yincome);\n  document.form12.tincome.value = format12(tincome);\n  document.form12.sso.value = format12(sso);\n  document.form12.other.value = format12(other);\n  document.form12.tax5.value = tax5;\n  if (tincome < 150000) {tax10 = 0;}\n  else if (tincome < 500000) {tax10 = (tincome - 150000) * 0.1;}\n  else tax10 = 350000 * 0.1;\n  document.form12.tax10.value = format12(tax10);\n  if (tincome < 500000) {tax20 = 0;}\n  else if (tincome < 1000000) {tax20 = (tincome - 500000) * 0.2;}\n  else tax20 = 500000 * 0.2;\n  document.form12.tax20.value = format12(tax20);\n  if (tincome < 1000000) {tax30 = 0;}\n  else if (tincome < 4000000) {tax30 = (tincome - 1000000) * 0.3;}\n  else tax30 = 3000000 * 0.3;\n  document.form12.tax30.value = format12(tax30);\n  if (tincome < 4000000) {tax37 = 0;}\n  else {tax37 = (tincome - 4000000) * 0.37;}\n  document.form12.tax37.value = format12(tax37);\n  ytax = tax5 + tax10 + tax20 + tax30 + tax37;\n  document.form12.ytax.value = format12(ytax);\n}\n\/\/ ]]><\/script><br \/>\n  <script type=\"text\/javascript\">\/\/ <![CDATA[\nfunction MM_callJS(jsStr) { \/\/v2.0\n  return eval(jsStr)\n}\n\/\/ ]]><\/script><br \/>\n  \n<\/p>\n<form id=\"form12\" name=\"form12\">\n<table class=\"fontsize12\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td nowrap=\"nowrap\">\u30d0\u30fc\u30c4\u63db\u7b97\u5e74\u53ce<\/td>\n<td align=\"right\"><input id=\"yincome\" style=\"text-align: right; background-color: #ffccff;\" type=\"text\" name=\"yincome\" onChange=\"MM_callJS('calc12()')\" \/><\/td>\n<td>\u5e74\u53ce\uff08\u203b1\uff09\u3092\u30d0\u30fc\u30c4\u3067\u5165\u529b<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\">\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/td>\n<td align=\"right\"><input id=\"sso\" style=\"text-align: right; background-color: #ffccff;\" type=\"text\" name=\"sso\" value=\"6,300\" onChange=\"MM_callJS('calc12()')\" \/><\/td>\n<td>\u5e74\u5185\u306e\u652f\u6255\u7dcf\u984d\u3092\u5165\u529b\u3002\uff08\u203b2\uff09<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\">\u7d4c\u8cbb\u63a7\u9664<\/td>\n<td align=\"right\"><input id=\"costdeduction\" style=\"text-align: right;\" type=\"text\" disabled=\"disabled\" name=\"costdeduction\" value=\"60,000\" \/><\/td>\n<td>\u7dcf\u6240\u5f97\u306e40%\u307e\u3067\u3001\u305f\u3060\u30576\u4e07\u30d0\u30fc\u30c4\u3092\u9650\u5ea6\u3068\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\">\u672c\u4eba\u63a7\u9664<\/td>\n<td align=\"right\">30,000<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\">\u914d\u5076\u8005\u63a7\u9664<\/td>\n<td align=\"right\"><input id=\"spousededuction\" style=\"text-align: right;\" type=\"text\" disabled=\"disabled\" name=\"spousededuction\" value=\"0\" \/><\/td>\n<td>\u8ab2\u7a0e\u5e74\u5ea6\u3092\u901a\u3058\u3066\u53ce\u5165\u306e\u306a\u3044\u914d\u5076\u8005\u304c<br \/> <span style=\"background-color: #ffccff;\"><input id=\"spouse\" type=\"checkbox\" name=\"spouse\" value=\"1\" onChange=\"MM_callJS('calc12()')\" \/> \u3044\u308b<\/span><\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\">\u5b50\u4f9b\u63a7\u9664<\/td>\n<td align=\"right\"><input id=\"childrendeduction\" style=\"text-align: right;\" type=\"text\" disabled=\"disabled\" name=\"childrendeduction\" value=\"0\" \/><\/td>\n<td>\u6e80<span lang=\"EN-US\">20<\/span>\u6b73\u672a\u6e80\u306e\u672a\u6210\u5e74\u8005\u307e\u305f\u306f\u6e80<span lang=\"EN-US\">25<\/span>\u6b73\u672a\u6e80\u3067\u5927\u5b66\u307e\u305f\u306f\u540c\u7b49\u306e\u5b66\u6821\u3067\u52c9\u5b66\u4e2d\u306e\u5b50\u4f9b\u306e\u4eba\u6570\uff08\u305f\u3060\u3057\u3001\u5e74\u95931\u4e075\u5343\u30d0\u30fc\u30c4\u4ee5\u4e0a\u306e\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u306f\u9664\u304f\uff09<br \/> <span style=\"background-color: #ffccff;\"><select id=\"children\" name=\"children\" onChange=\"MM_callJS('calc12()')\"><option selected=\"selected\" value=\"0\">0<\/option><option value=\"1\">1<\/option><option value=\"2\">2<\/option><option value=\"3\">3<\/option><\/select>\u4eba<\/span><\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\">\u305d\u306e\u4ed6\u6240\u5f97\u63a7\u9664<\/td>\n<td align=\"right\"><input id=\"other\" style=\"text-align: right; background-color: #ffccff;\" type=\"text\" name=\"other\" value=\"0\" onChange=\"MM_callJS('calc12()')\" \/><\/td>\n<td>\u305d\u306e\u4ed6\u306e\u63a7\u9664\u984d\u304c\u308f\u304b\u308b\u65b9\u306f\u3001\u3053\u306e\u6b04\u306b\u4e00\u62ec\u3057\u3066\u5165\u529b\u3057\u3066\u304f\u3060\u3055\u3044\u3002\uff08\u203b3\uff09<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\">\u8ab2\u7a0e\u6240\u5f97<\/td>\n<td align=\"right\"><input id=\"tincome\" style=\"text-align: right;\" type=\"text\" disabled=\"disabled\" name=\"tincome\" \/><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\">\u7a0e\u7387\u533a\u5206<\/td>\n<td align=\"center\">\u7a0e\u984d<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td align=\"right\" nowrap=\"nowrap\">0%<\/td>\n<td align=\"right\"><input id=\"tax5\" style=\"text-align: right;\" type=\"text\" disabled=\"disabled\" name=\"tax5\" \/><\/td>\n<td>\uff08\u203b4\uff09<\/td>\n<\/tr>\n<tr>\n<td align=\"right\" nowrap=\"nowrap\">10%<\/td>\n<td align=\"right\"><input id=\"tax10\" style=\"text-align: right;\" type=\"text\" disabled=\"disabled\" name=\"tax10\" \/><\/td>\n<td>\u8ab2\u7a0e\u6240\u5f97\u306e15\u4e07\u30d0\u30fc\u30c4\u8d85\u300150\u4e07\u30d0\u30fc\u30c4\u4ee5\u4e0b\u90e8\u5206<\/td>\n<\/tr>\n<tr>\n<td align=\"right\" nowrap=\"nowrap\">20%<\/td>\n<td align=\"right\"><input id=\"tax20\" style=\"text-align: right;\" type=\"text\" disabled=\"disabled\" name=\"tax20\" \/><\/td>\n<td>\u8ab2\u7a0e\u6240\u5f97\u306e50\u4e07\u30d0\u30fc\u30c4\u8d85\u3001100\u4e07\u30d0\u30fc\u30c4\u4ee5\u4e0b\u90e8\u5206<\/td>\n<\/tr>\n<tr>\n<td align=\"right\" nowrap=\"nowrap\">30%<\/td>\n<td align=\"right\"><input id=\"tax30\" style=\"text-align: right;\" type=\"text\" disabled=\"disabled\" name=\"tax30\" \/><\/td>\n<td>\u8ab2\u7a0e\u6240\u5f97\u306e100\u4e07\u30d0\u30fc\u30c4\u8d85\u3001400\u4e07\u30d0\u30fc\u30c4\u4ee5\u4e0b\u90e8\u5206<\/td>\n<\/tr>\n<tr>\n<td align=\"right\" nowrap=\"nowrap\">37%<\/td>\n<td align=\"right\"><input id=\"tax37\" style=\"text-align: right;\" type=\"text\" disabled=\"disabled\" name=\"tax37\" \/><\/td>\n<td>\u8ab2\u7a0e\u6240\u5f97\u306e400\u4e07\u30d0\u30fc\u30c4\u8d85\u90e8\u5206<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\">\u5e74\u7a0e\u984d<\/td>\n<td align=\"right\"><input id=\"ytax\" style=\"text-align: right;\" type=\"text\" disabled=\"disabled\" name=\"ytax\" \/><\/td>\n<td><input id=\"button\" style=\"text-align: right;\" onClick=\"MM_callJS('calc12()')\" type=\"button\" name=\"button\" value=\"\u8a08\u7b97\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/form>\n<p>\u5099\u8003<\/p>\n<p>\u203b1 \u5e74\u53ce\u306b\u306f\u3001\u652f\u7d66\u5834\u6240\u30fb\u65b9\u6cd5\u30fb\u901a\u8ca8\u306b\u4fc2\u308f\u3089\u305a\u3001\u30bf\u30a4\u306b\u6e90\u6cc9\u304c\u3042\u308b\u5168\u6240\u5f97\u3092\u30d0\u30fc\u30c4\u63db\u7b97\u3057\u307e\u3059\u3002<br \/> \u203b2 2012\u5e74\u5ea6\u306f\u793e\u4f1a\u4fdd\u967a\u6599\u304c\u4e0a\u534a\u671f3%\uff08\u4e0a\u9650450\u30d0\u30fc\u30c4\/\u6708\uff09\u3001\u4e0b\u534a\u671f4%\uff08\u4e0a\u9650600\u30d0\u30fc\u30c4\/\u6708\uff09\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\u3000\u3000\u3000\u4e0a\u8a18\u521d\u671f\u5024\u306f2012\u5e741\u6708\u304b\u3089\u7d0d\u4ed8\u3057\u3066\u3044\u305f\u5834\u5408\u306e\u4f8b\u3067\u3059\u3002<br \/>\u3000\u3000\u30002013\u5e74\u5ea6\u306e\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u5834\u5408\u306f7,200\u30d0\u30fc\u30c4\u3068\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/> \u203b3 \u6240\u5f97\u63a7\u9664\u306b\u306f\u3001\u4ed6\u306b\u4e21\u89aa\u6276\u990a\u63a7\u9664\u3001\u79c1\u5b66\u63a7\u9664\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3001LTF\/RMF\u6295\u8cc7\u63a7\u9664\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<br \/> \u203b4 2012\u5e74\u73fe\u5728\u3001\u8ab2\u7a0e\u6240\u5f9715\u4e07\u30d0\u30fc\u30c4\u307e\u3067\u306f\u975e\u8ab2\u7a0e\u3067\u3059\u3002\n<\/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 \/><span style=\"color: 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