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class=\"wp-block-heading\"><strong>\u5916\u56fd\u7a0e\u306e\u8efd\u6e1b<\/strong><\/h2>\n\n\n\n<p>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306f\u4e8c\u91cd\u8ab2\u7a0e\u3092\u9632\u3050\u305f\u3081\u300160\u30ab\u56fd\u4ee5\u4e0a\u3068\u79df\u7a0e\u6761\u7d04\u3092\u7d50\u3093\u3067\u3044\u307e\u3059\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3068\u3057\u3066\u3001\u6d77\u5916\u3067\u652f\u6255\u3063\u305f\u7a0e\u91d1\u306e\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u7533\u8acb\u3057\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u91d1\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306f\u30c9\u30eb\u5bfe\u30c9\u30eb\uff08\u307e\u305f\u306f\u30eb\u30d4\u30a2\u5bfe\u30eb\u30d4\u30a2\uff09\u3067\u6a5f\u80fd\u3057\u307e\u3059\u3002\u7c73\u56fd\u3067$1,000\u306e\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\uff1f\u305d\u306e\u5834\u5408\u3001\u540c\u3058\u6240\u5f97\u306b\u5bfe\u3057\u3066\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u652f\u6255\u3046\u3079\u304d\u91d1\u984d\u307e\u3067\u3001\u76f8\u5f53\u984d\u306e\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u7a0e\u304c\u6e1b\u984d\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u9069\u5207\u306a\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u7279\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u7c73\u56fd\u6c11\u306f\u7279\u306b\u96e3\u3057\u3044\u554f\u984c\u306b\u76f4\u9762\u3057\u3066\u3044\u308b\u3002\u7c73\u56fd\u30fb\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u79df\u7a0e\u6761\u7d04\u306f\u5b58\u5728\u3059\u308b\u304c\u3001\u7c73\u56fd\u306e\u300c\u8caf\u84c4\u6761\u9805\u300d\u306b\u3088\u3063\u3066\u3001\u7c73\u56fd\u4eba\u306f\u4f9d\u7136\u3068\u3057\u3066\u5168\u4e16\u754c\u6240\u5f97\u306b\u5bfe\u3057\u3066\u7c73\u56fd\u7a0e\u3092\u8ca0\u62c5\u3057\u3066\u304a\u308a\u3001\u6761\u7d04\u306e\u6069\u6075\u306f\u9650\u5b9a\u7684\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<p>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u4f4f\u3080\u30a2\u30e1\u30ea\u30ab\u4eba\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u306e\u6d77\u5916\u99d0\u5728\u54e1\u7a0e\u3068\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u4e21\u65b9\u3092\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u614e\u91cd\u306b\u8a08\u753b\u3092\u7acb\u3066\u306a\u3044\u3068\u3001\u99d0\u5728\u54e1\u306f\u4e8c\u91cd\u8ab2\u7a0e\u306b\u76f4\u9762\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u7c73\u56fd\u99d0\u5728\u54e1\u306e\u7a0e\u91d1\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306b\u3001\u5916\u56fd\u4eba\u6240\u5f97\u63a7\u9664\u3084\u5916\u56fd\u4eba\u4f4f\u5b85\u63a7\u9664\u306a\u3069\u306e\u898f\u5b9a\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u99d0\u5728\u54e1\u304c\u7f70\u5247\u3092\u56de\u907f\u3057\u3001\u5229\u7528\u53ef\u80fd\u306a\u63a7\u9664\u3084\u63a7\u9664\u3092\u6700\u5927\u9650\u306b\u6d3b\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u7c73\u56fd\u3067\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u6975\u3081\u3066\u91cd\u8981\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u8ab2\u7a0e\u6240\u5f97\u306e\u7bc4\u56f2<\/strong><\/h2>\n\n\n\n<p>\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u7fa9\u52d9\u3092\u679c\u305f\u3059\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\u3002\u500b\u4eba\u30fb\u6cd5\u4eba\u3092\u554f\u308f\u305a\u3001\u8ab2\u7a0e\u6240\u5f97\u306b\u306f\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u56fd\u5185\u30fb\u56fd\u5916\u3092\u554f\u308f\u305a\u3001\u307b\u307c\u3059\u3079\u3066\u306e\u6240\u5f97\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u3064\u307e\u308a <strong>\u7d66\u4e0e\u3001\u8cc3\u91d1\u3001\u30dc\u30fc\u30ca\u30b9\u3001\u914d\u5f53\u3001\u5229\u5b50\u3001\u8cc3\u8cb8\u53ce\u5165\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u3001\u305d\u3057\u3066\u7279\u5b9a\u306e\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u3082\u3001\u4e00\u822c\u7684\u306b\u306f\u3059\u3079\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3002<\/strong><\/p>\n\n\n\n<p>\u5c45\u4f4f\u7d0d\u7a0e\u8005\u306b\u3068\u3063\u3066\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u5236\u306f\u5168\u4e16\u754c\u6240\u5f97\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u5c45\u4f4f\u8005\u3067\u3042\u308c\u3070\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6e90\u6cc9\u304b\u3089\u5f97\u305f\u6240\u5f97\u3060\u3051\u3067\u306a\u304f\u3001\u5168\u4e16\u754c\u3067\u5f97\u305f\u3059\u3079\u3066\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u6240\u5f97\u7a0e\u3092\u7533\u544a\u30fb\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306b\u306f\u3001\u6d77\u5916\u3067\u306e\u96c7\u7528\u306b\u3088\u308b\u500b\u4eba\u6240\u5f97\u3001\u6d77\u5916\u6295\u8cc7\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u56fd\u5916\u3067\u884c\u308f\u308c\u308b\u4e8b\u696d\u6d3b\u52d5\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3001\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u7d0d\u7a0e\u8005\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3092\u6e90\u6cc9\u3068\u3059\u308b\u6240\u5f97\u306b\u5bfe\u3057\u3066\u306e\u307f\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u975e\u5c45\u4f4f\u8005\u306e\u5834\u5408\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u96c7\u7528\u4e3b\u304b\u3089\u306e\u7d66\u4e0e\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4e0d\u52d5\u7523\u304b\u3089\u306e\u8cc3\u8cb8\u6599\u53ce\u5165\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306e\u4e8b\u696d\u304b\u3089\u306e\u5229\u76ca\u306a\u3069\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u6e90\u6cc9\u306e\u6240\u5f97\u306e\u307f\u304c\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306e\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f01\u696d\u306b\u3064\u3044\u3066\u3082\u3001\u7bc4\u56f2\u306f\u540c\u69d8\u3067\u3042\u308b\u3002\u56fd\u5185\u8ab2\u7a0e\u5bfe\u8c61\u8005\uff08\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u4f01\u696d\uff09\u306f\u5168\u4e16\u754c\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u3001\u5916\u56fd\u4f01\u696d\u307e\u305f\u306f\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6052\u4e45\u7684\u65bd\u8a2d\u306f\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u6e90\u6cc9\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u306e\u307f\u8ab2\u7a0e\u3055\u308c\u308b\u3002<\/p>\n\n\n\n<p>\u8ab2\u7a0e\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u3067\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u3067\u3042\u308c\u6cd5\u4eba\u6240\u5f97\u7a0e\u3067\u3042\u308c\u3001\u7a0e\u52d9\u898f\u5247\u3092\u9075\u5b88\u3057\u3001\u7d0d\u7a0e\u6642\u306b\u9a5a\u304f\u3053\u3068\u3092\u907f\u3051\u3001\u7d0d\u7a0e\u984d\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u8a08\u753b\u3092\u7acb\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2025\u5e74\u500b\u4eba\u6240\u5f97\u7a0e\u7387<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-individual-rate-1024x536.jpg\" alt=\"\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u8c61\u5fb4\u3059\u308b\u3001\u307c\u3084\u3051\u305f\u6642\u8a08\u306e\u524d\u306b\u7f6e\u304b\u308c\u305f\u786c\u8ca8\u3002\" class=\"wp-image-38518\" srcset=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-individual-rate-1024x536.jpg 1024w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-individual-rate-64x33.jpg 64w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-individual-rate-300x157.jpg 300w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-individual-rate-768x402.jpg 768w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-individual-rate-18x9.jpg 18w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-individual-rate-600x314.jpg 600w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-individual-rate.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306f\u7d2f\u9032\u8ab2\u7a0e\u5236\u5ea6\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u3001\u500b\u4eba\u975e\u8ab2\u7a0e\u67a0\uff08PTKP\uff09\u306b\u3088\u308a\u8ab2\u7a0e\u6240\u5f97\u304c\u8efd\u6e1b\u3055\u308c\u307e\u3059\uff1a<\/p>\n\n\n\n<p><strong>2025\u5e74\u306ePTKP\u624b\u5f53\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u57fa\u672c\u624b\u5f535400\u4e07\u30eb\u30d4\u30a2<\/li>\n\n\n\n<li>\u7d50\u5a5a\u624b\u5f53450\u4e07\u30eb\u30d4\u30a2<\/li>\n\n\n\n<li>\u6276\u990a\u624b\u5f53\u5404450\u4e07\u30eb\u30d4\u30a2\uff08\u6276\u990a\u5bb6\u65cf3\u540d\u307e\u3067\uff09<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u30a4\u30f3\u30ab\u30e0\u30ec\u30f3\u30b8\uff08IDR\uff09<\/strong><\/td><td><strong>\u7a0e\u7387<\/strong><\/td><\/tr><tr><td>0\uff5e6,000\u4e07\u30c9\u30eb<\/td><td>5%<\/td><\/tr><tr><td>6,000\u4e07\uff5e2\u51045,000\u4e07<\/td><td>15%<\/td><\/tr><tr><td>2\u51045000\u4e07\uff5e5\u5104\u30c9\u30eb<\/td><td>25%<\/td><\/tr><tr><td>5\u5104\uff5e50\u5104<\/td><td>30%<\/td><\/tr><tr><td>50\u5104\u30c9\u30eb\u4ee5\u4e0a<\/td><td>35%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u5f93\u696d\u54e1\u306e\u4f8b\uff1a<\/strong> \u30b5\u30e9\u306f\u30b8\u30e3\u30ab\u30eb\u30bf\u306e\u30cf\u30a4\u30c6\u30af\u4f01\u696d\u3067\u50cd\u3044\u3066\u304a\u308a\u3001\u5e74\u53ce\u306f4\u5104\u30eb\u30d4\u30a2\u3060\u3002\u7d50\u5a5a\u3057\u3066\u5b50\u4f9b\u304c\u4e00\u4eba\u3044\u308b\u306e\u3067\u3001\u5f7c\u5973\u306ePTKP\u306f6,300\u4e07\u30eb\u30d4\u30a2\uff085,400\u4e07\u30eb\u30d4\u30a2\uff0b450\u4e07\u30eb\u30d4\u30a2\uff0b450\u4e07\u30eb\u30d4\u30a2\uff09\u3067\u3042\u308b\u3002\u5f7c\u5973\u306e\u8ab2\u7a0e\u6240\u5f97\u306f337\u767e\u4e07\u30eb\u30d4\u30a2\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6700\u521d\u306e6,000\u4e07\u30c9\u30eb\uff1a6,000\u4e07\u30c9\u30eb\u00d75%\uff1d300\u4e07\u30eb\u30d4\u30a2<\/li>\n\n\n\n<li>\u6b21\u306e1\u51049000\u4e07\u30c9\u30eb\uff1a1\u51049000\u4e07\u30c9\u30eb\u00d715%\uff1d2850\u4e07IDR<\/li>\n\n\n\n<li>\u6b21\u306e8700\u4e07\u30c9\u30eb\uff1a87M\u00d725%\uff1d2175\u4e07IDR<\/li>\n\n\n\n<li>\u7a0e\u91d1\u7dcf\u984d5,325\u4e07\u30eb\u30d4\u30a2\uff08\u5b9f\u52b9\u7a0e\u738713.3%\uff09<\/li>\n<\/ul>\n\n\n\n<p><strong>\u30d5\u30ea\u30fc\u30e9\u30f3\u30b5\u30fc\u306e\u4f8b\uff1a<\/strong> 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\u96c7\u7528\u4e3b\u306f\u3001\u6bce\u6708\u306e\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306b\u3001\u7a0e\u52d9\u7f72\u304c\u516c\u8868\u3057\u3066\u3044\u308b\u5e73\u5747\u5b9f\u52b9\u7a0e\u7387\uff08ETR\uff09\u8868\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u8868\u306fPTKP\u3092\u8003\u616e\u3057\u3001\u5e74\u9593\u7a0e\u984d\u309212\u30f6\u6708\u306b\u5747\u7b49\u306b\u5206\u6563\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u6bce\u6708\u306e\u63a7\u9664\u984d\u304c\u3053\u308c\u3089\u306e\u30d6\u30e9\u30b1\u30c3\u30c8\u8a08\u7b97\u3068\u4e00\u81f4\u3057\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p><strong>\u7279\u5225\u6599\u91d1\u304c\u9069\u7528\u3055\u308c\u307e\u3059<\/strong> \u9000\u8077\u91d1\u3068\u4e00\u6642\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u7d2f\u9032\u8ab2\u7a0e\u3067\u306f\u306a\u304f\u6700\u7d42\u6e90\u6cc9\u5fb4\u53ce\u7387\u3092\u4f7f\u7528\u3059\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5f93\u696d\u54e1\u7a0e\u306e\u4ed5\u7d44\u307f\uff08PPh 21\uff09<\/strong><\/h2>\n\n\n\n<p>\u6bce\u6708\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304c\u5e74\u9593\u6240\u5f97\u7a0e\u984d\u3068\u4e00\u81f4\u3057\u306a\u3044\u305f\u3081\u3001\u307b\u3068\u3093\u3069\u306e\u5f93\u696d\u54e1\u306f\u6bce\u6708\u306e\u7d66\u4e0e\u660e\u7d30\u3092\u898b\u3066\u6df7\u4e71\u3057\u307e\u3059\u3002\u305d\u306e\u7406\u7531\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<p><strong>\u3042\u306a\u305f\u306e\u96c7\u7528\u4e3b\u306f\u5e73\u5747\u5b9f\u52b9\u7a0e\u7387\uff08ETR\uff09\u65b9\u5f0f\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002<\/strong> 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21\u306f\u4fdd\u7559<\/li>\n\n\n\n<li>\u7d14\u652f\u7d66\u984d<\/li>\n<\/ul>\n\n\n\n<p><strong>\u5e74\u672b\u306e\u554f\u984c<\/strong> \u96c7\u7528\u4e3b\u306f\u6bce\u5e7412\u6708\u304b1\u6708\u306b\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u91d1\u306e\u5408\u8a08\u984d\u3068\u5b9f\u969b\u306b\u652f\u6255\u3046\u3079\u304d\u7a0e\u91d1\u3092\u6bd4\u8f03\u3057\u3066\u8a08\u7b97\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u6e90\u6cc9\u5fb4\u53ce\u984d\u304c\u591a\u3051\u308c\u3070\u9084\u4ed8\u3055\u308c\u308b\u3002\u5c11\u306a\u3051\u308c\u3070\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3002\u305d\u306e\u5dee\u984d\u3092\u652f\u6255\u3046\u3002<\/p>\n\n\n\n<p><strong>\u305d\u308c\u3067\u3082\u307e\u3060\u7533\u544a\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308b<\/strong> 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class=\"wp-block-heading\"><strong>\u975e\u5c45\u4f4f\u800520%\u6e90\u6cc9\u5fb4\u53ce\u7a0e<\/strong><\/h2>\n\n\n\n<p>\u975e\u5c45\u4f4f\u8005\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u6e90\u6cc9\u6240\u5f97\u306b\u5bfe\u3057\u3066\u4e00\u5f8b20%\u306e\u6e90\u6cc9\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3002\u3053\u308c\u306f\u3001\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u304b\u306a\u3044\u7dcf\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u5927\u304d\u306a\u6253\u6483\u3068\u306a\u308b\u3002\u7279\u5b9a\u306e\u4e8b\u696d\u6d3b\u52d5\u306b\u3064\u3044\u3066\u306f\u3001\u7dcf\u58f2\u4e0a\u9ad8\u304c\u975e\u5c45\u4f4f\u8005\u306e\u8ab2\u7a0e\u30d9\u30fc\u30b9\u3092\u6c7a\u5b9a\u3059\u308b\u3002<\/p>\n\n\n\n<p><strong>PPh26\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u306b\u306f\u4ee5\u4e0b\u304c\u542b\u307e\u308c\u308b\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u4f01\u696d\u304b\u3089\u306e\u7d66\u4e0e<\/li>\n\n\n\n<li>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u9867\u5ba2\u304b\u3089\u652f\u6255\u308f\u308c\u308b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6599<\/li>\n\n\n\n<li>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4e0d\u52d5\u7523\u304b\u3089\u306e\u8cc3\u8cb8\u53ce\u5165<\/li>\n\n\n\n<li>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30fb\u30e6\u30fc\u30b6\u30fc\u304b\u3089\u306e\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3<\/li>\n\n\n\n<li>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u4f01\u696d\u304b\u3089\u306e\u914d\u5f53\u91d1<\/li>\n<\/ul>\n\n\n\n<p><strong>\u79df\u7a0e\u6761\u7d04\u306f\u52a9\u3051\u306b\u306a\u308b\u3002<\/strong> 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\u3053\u306e\u5834\u5408\u300120%\u3092\u652f\u6255\u3063\u305f\u5f8c\u306b\u6255\u3044\u623b\u3057\u3092\u7533\u8acb\u3059\u308b\u4ee3\u308f\u308a\u306b\u3001\u6761\u7d04\u30ec\u30fc\u30c8\u3092\u524d\u3082\u3063\u3066\u53d6\u5f97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u652f\u6255\u4eba\u306f\u3001\u3042\u306a\u305f\u306b\u652f\u6255\u3046\u524d\u306b\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u7533\u8acb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002e-SKD\u306e\u627f\u8a8d\u304c\u306a\u3044\u5834\u5408\u300120%\u306e\u5168\u984d\u3092\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3060\uff1a<\/strong> \u652f\u6255\u4eba\u304c\u6761\u7d04\u306b\u3064\u3044\u3066\u77e5\u3063\u3066\u3044\u308b\u3068\u4eee\u5b9a\u3057\u305f\u5834\u5408\u3002\u591a\u304f\u306e\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u4f01\u696d\u306f\u3001\u7279\u306b\u6761\u7d04\u6271\u3044\u3092\u8981\u6c42\u3057\u3001e-SKD\u306e\u624b\u7d9a\u304d\u3092\u624b\u52a9\u3051\u3057\u306a\u3044\u9650\u308a\u300120%\u3092\u30c7\u30d5\u30a9\u30eb\u30c8\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u81ea\u55b6\u696d\u30fb\u4e2d\u5c0f\u4f01\u696d (UMKM)<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-business-1024x536.jpg\" alt=\"\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6cd5\u4eba\u7a0e\u3092\u8c61\u5fb4\u3059\u308b\u91d1\u878d\u65b0\u805e\u3092\u8aad\u3080\u30d3\u30b8\u30cd\u30b9\u30de\u30f3\u3002.\" class=\"wp-image-38516\" srcset=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-business-1024x536.jpg 1024w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-business-64x33.jpg 64w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-business-300x157.jpg 300w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-business-768x402.jpg 768w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-business-18x9.jpg 18w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-business-600x314.jpg 600w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-business.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4e2d\u5c0f\u4f01\u696d\u306f\u30012025\u5e74\u306b\u306f2\u3064\u306e\u7a0e\u5236\u306e\u3069\u3061\u3089\u304b\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n\n\n\n<p><strong>0.5%\u6700\u7d42\u6d88\u8cbb\u7a0e<\/strong> \u306f\u3001\u5e74\u9593\u58f2\u4e0a\u9ad8\uff08\u7dcf\u58f2\u4e0a\u9ad8\uff09\u304c48\u5104\u30eb\u30d4\u30a2\u4ee5\u4e0b\u306e\u4f01\u696d\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u6bce\u6708\u3001\u7dcf\u58f2\u4e0a\u9ad8\u306e0.5%\u3092\u652f\u6255\u3046\u3002\u63a7\u9664\u3082\u8907\u96d1\u306a\u8a08\u7b97\u3082\u306a\u3044\u3002<\/p>\n\n\n\n<p><strong>\u3053\u306e\u30b7\u30b9\u30c6\u30e0\u306b\u306f\u9650\u754c\u304c\u3042\u308b\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u500b\u4eba\u7d0d\u7a0e\u8005\u306f2026\u5e741\u6708\u307e\u3067\u5229\u7528\u53ef\u80fd\uff08OP UMKM\uff09<\/li>\n\n\n\n<li>\u751f\u6daf\u3092\u901a\u3058\u3066\u6700\u59277\u5e74\u9593\u306e\u4f7f\u7528<\/li>\n\n\n\n<li>\u56fd\u5185\u53ce\u5165\u306e\u307f\u304c\u5bfe\u8c61<\/li>\n\n\n\n<li>\u4e8b\u696d\u7d4c\u8cbb\u3092\u8acb\u6c42\u3067\u304d\u306a\u3044<\/li>\n<\/ul>\n\n\n\n<p><strong>\u4f8b<\/strong> \u3042\u308b\u5c0f\u3055\u306a\u30ec\u30b9\u30c8\u30e9\u30f3\u306e\u6708\u53ce\u306f1\u5104IDR\u3067\u3042\u308b\u3002\u5f7c\u3089\u306f50\u4e07IDR\u306e\u7a0e\u91d1\u3092\u652f\u6255\u3046\uff08100M\u00d70.5%\uff09\u3002\u98df\u6750\u8cbb\u3001\u5bb6\u8cc3\u3001\u7d66\u6599\u306e\u5408\u8a08\u304c8,000\u4e07IDR\u3067\u3042\u3063\u3066\u3082\u30011\u5104IDR\u5168\u984d\u306b\u5bfe\u3057\u3066\u7a0e\u91d1\u3092\u652f\u6255\u3046\u3002<\/p>\n\n\n\n<p><strong>\u901a\u5e38\u306e\u30ec\u30b8\u30fc\u30e0<\/strong> \u5408\u6cd5\u7684\u306a\u4e8b\u696d\u7d4c\u8cbb\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304c\u3001\u9069\u5207\u306a\u8a18\u5e33\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\u6240\u5f97\u7a0e\u306f\u3001\u7d14\u5229\u76ca\u306b\u5bfe\u3057\u3066\u901a\u5e38\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u3001\u6bce\u6708\u306e\u5206\u5272\u6255\u3044\uff08PPh 25\uff09\u304c\u5fc5\u8981\u3067\u3059\u3002\u4ed8\u52a0\u4fa1\u5024\u7a0e(VAT)\u306e\u767b\u9332\u4e8b\u696d\u8005\u306f\u3001\u8ffd\u52a0\u306e\u5831\u544a\u8981\u4ef6\u306b\u5f93\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p><strong>\u4ea4\u63db\u30b7\u30b9\u30c6\u30e0<\/strong> \u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u304c\u3001\u614e\u91cd\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u6587\u66f8\u5316\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6052\u4e45\u7684\u65bd\u8a2d\u3092\u901a\u3058\u3066\u4e8b\u696d\u3092\u884c\u3046\u5916\u56fd\u4f01\u696d\u306f\u3001\u901a\u5e38\u306e\u6240\u5f97\u7a0e\u5236\u5ea6\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u6cd5\u4eba\u7d0d\u7a0e\u8005\u306b\u5206\u985e\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u8ab2\u7a0e<\/strong><\/h2>\n\n\n\n<p>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u7a0e\u306f\u3001\u4e0d\u52d5\u7523\u3001\u682a\u5f0f\u3001\u50b5\u5238\u306a\u3069\u306e\u8cc7\u7523\u3092\u58f2\u5374\u3057\u3066\u5229\u76ca\u3092\u5f97\u305f\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u7a0e\u7387\u306f\u8cc7\u7523\u306e\u7a2e\u985e\u3084\u7d0d\u7a0e\u7fa9\u52d9\u8005\uff08\u5c45\u4f4f\u8005\uff09\u304b\u975e\u5c45\u4f4f\u8005\u304b\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1.\u4e0d\u52d5\u7523\uff08\u571f\u5730\u30fb\u5efa\u7269\uff09<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6700\u7d42\u7a0e\u7387\uff1a<\/strong> \u8b72\u6e21\u7dcf\u984d\u306e2.5%\u3002<\/li>\n\n\n\n<li><strong>\u7279\u5225\u6599\u91d1\uff1a<\/strong> 1%\u306f\u3001\u7279\u5b9a\u306e\u7c21\u6613\u307e\u305f\u306f\u4f4e\u30b3\u30b9\u30c8\u306e\u4f4f\u5b85\u30d7\u30ed\u30b0\u30e9\u30e0\u306b\u9069\u7528\u3055\u308c\u308b\u3002<\/li>\n\n\n\n<li><strong>\u30b3\u30ec\u30af\u30b7\u30e7\u30f3\uff1a<\/strong> \u7a0e\u91d1\u306f\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044 <strong>\u571f\u5730\u8a3c\u66f8\u306e\u5f79\u4eba\u306e\u524d\uff08PPAT\uff09<\/strong> \u304c\u8ee2\u9001\u3092\u51e6\u7406\u3067\u304d\u308b\u3002<\/li>\n\n\n\n<li><strong>\u514d\u9664\u3055\u308c\u308b\uff1a<\/strong> \u76f8\u7d9a\u3001\u7279\u5b9a\u306e\u5bb6\u65cf\u304b\u3089\u306e\u8d08\u4e0e\u3001\u653f\u5e9c\u5236\u5ea6\u306b\u3088\u308b\u8b72\u6e21\u306f\u514d\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u3002<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2.\u4e0a\u5834\u682a\u5f0f\uff08\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u8a3c\u5238\u53d6\u5f15\u6240\uff09<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6700\u7d42\u7a0e\u7387\uff1a<\/strong> \u5404\u8ca9\u58f2\u984d\u306e0.1%\u3002<\/li>\n\n\n\n<li><strong>\u5275\u696d\u8005\u306e\u682a\u5f0f<\/strong> \u8ffd\u52a0 <strong>0.5%<\/strong> \u306f\u3001\u5275\u696d\u8005\u304cIPO\u5f8c\u306b\u521d\u3081\u3066\u682a\u5f0f\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u3002<\/li>\n\n\n\n<li><strong>\u30b3\u30ec\u30af\u30b7\u30e7\u30f3\uff1a<\/strong> \u4ea4\u63db\u30b7\u30b9\u30c6\u30e0\u3092\u901a\u3058\u3066\u81ea\u52d5\u7684\u306b\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u3002<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3.\u975e\u4e0a\u5834\u682a\u5f0f\u304a\u3088\u3073\u305d\u306e\u4ed6\u306e\u8cc7\u7523<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5229\u76ca <strong>\u307f\u3093\u304b\u3093\u304b\u3076<\/strong> \u307e\u305f\u306f\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u306f <strong>\u6700\u7d42\u8ab2\u7a0e\u5bfe\u8c61\u5916<\/strong>.<\/li>\n\n\n\n<li>\u305d\u306e\u4ee3\u308f\u308a\u3001\u901a\u5e38\u306e\u8ab2\u7a0e\u6240\u5f97\u306b\u542b\u307e\u308c\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u3002 <strong>\u500b\u4eba\u5411\u3051\u7d2f\u9032\u6599\u91d1<\/strong> \u307e\u305f\u306f <strong>\u6cd5\u4eba\u7a0e\u7387<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u7d0d\u7a0e\u8005\u306e\u305f\u3081\u306e\u4e3b\u306a\u6ce8\u610f\u4e8b\u9805<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u3042\u306a\u305f\u306e\u53d6\u5f15\u304c <strong>\u6700\u7d42\u7a0e\u5236<\/strong> (\u30b0\u30ed\u30b9\u3067\u30d5\u30e9\u30c3\u30c8%\uff09\u307e\u305f\u306f <strong>\u901a\u5e38\u6240\u5f97\u5236\u5ea6<\/strong> 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class=\"wp-block-heading\"><strong>\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08\u6982\u8981\uff09<\/strong><\/h2>\n\n\n\n<p>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6a19\u6e96\u6cd5\u4eba\u7a0e\u7387\u306f22%\u3067\u3042\u308a\u3001\u56fd\u5185\u7d0d\u7a0e\u8005\u3068\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u6052\u4e45\u7684\u65bd\u8a2d\u3092\u6709\u3059\u308b\u5916\u56fd\u4f01\u696d\u306e\u4e21\u65b9\u306b\u9069\u7528\u3055\u308c\u308b\u3002\u5c11\u306a\u304f\u3068\u308240%\u306e\u516c\u7684\u6240\u6709\u6a29\u3092\u6301\u3064\u9069\u683c\u4e0a\u5834\u4f01\u696d\u306f\u300119%\u306e\u8efd\u6e1b\u6cd5\u4eba\u7a0e\u7387\u3092\u652f\u6255\u3046\u3002<\/p>\n\n\n\n<p><strong>\u5c0f\u898f\u6a21\u4f01\u696d<\/strong> \u5e74\u9593\u53ce\u5165\u304c500\u5104\u30eb\u30d4\u30a2\u4ee5\u4e0b\u306e\u6cd5\u4eba\u7d0d\u7a0e\u8005\u306f\u3001\u6700\u521d\u306e48\u5104\u30eb\u30d4\u30a2\u306e\u6240\u5f97\u306b\u5bfe\u3057\u306650%\u306e\u6240\u5f97\u7a0e\u7387\u8efd\u6e1b\u3092\u53d7\u3051\u308b\u3002<\/p>\n\n\n\n<p><strong>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306f\u696d\u8005\u3078\u306e\u652f\u6255\u3044\u3092\u8907\u96d1\u306b\u3059\u308b\u3002<\/strong> \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u4f01\u696d\u304c\u30b5\u30fc\u30d3\u30b9\u30fb\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306b\u652f\u6255\u3046\u5834\u5408\u3001\u591a\u304f\u306e\u5834\u5408\u3001PPh23\uff08\u307b\u3068\u3093\u3069\u306e\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u30662%\uff09\u307e\u305f\u306fPPh26\uff08\u975e\u5c45\u4f4f\u8005\u306b\u5bfe\u3057\u306620%\uff09\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u5916\u56fd\u4f01\u696d\u3078\u306e\u652f\u6255\u3044\u306f\u3001\u8ffd\u52a0\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u652f\u6255\u3044\u306f\u3001\u53d7\u53d6\u4eba\u306e\u5e74\u9593\u7d0d\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u63a7\u9664\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u6700\u7d42\u8ab2\u7a0e\uff1a\u3042\u306a\u305f\u306b\u3068\u3063\u3066\u306e\u610f\u5473<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/final-income-tax-indonesia-1024x536.jpg\" alt=\"\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u8ab2\u7a0e\u3092\u793a\u3059\u6570\u5b57\u3068\u682a\u4fa1\u306e\u682a\u5f0f\u5e02\u5834\u30c7\u30b8\u30bf\u30eb\u30dc\u30fc\u30c9\u3002.\" class=\"wp-image-38517\" srcset=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/final-income-tax-indonesia-1024x536.jpg 1024w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/final-income-tax-indonesia-64x33.jpg 64w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/final-income-tax-indonesia-300x157.jpg 300w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/final-income-tax-indonesia-768x402.jpg 768w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/final-income-tax-indonesia-18x9.jpg 18w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/final-income-tax-indonesia-600x314.jpg 600w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/final-income-tax-indonesia.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u304c\u9069\u7528 <strong>\u6700\u7d42\u6240\u5f97\u7a0e<\/strong> \u7279\u5b9a\u306e\u7a2e\u985e\u306e\u6240\u5f97\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u305f\u3081\u3001\u518d\u8a08\u7b97\u3084\u6bce\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u306b\u542b\u3081\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4ee5\u4e0b\u306f2025\u5e74\u306e\u4e3b\u306a\u30ab\u30c6\u30b4\u30ea\u30fc\u3067\u3042\u308b\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u914d\u5f53\u91d1<\/strong><strong><br><\/strong>\u5c45\u4f4f\u8005\u500b\u4eba\u304c\u53d7\u3051\u53d6\u308b\u56fd\u5185\u914d\u5f53\u306f <strong>\u975e\u8ab2\u7a0e<\/strong> \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u518d\u6295\u8cc7\u3055\u308c\u3001PMK-18\/2021\u306b\u57fa\u3065\u3044\u3066\u6b63\u3057\u304f\u5831\u544a\u3055\u308c\u305f\u5834\u5408\u3002\u518d\u6295\u8cc7\u3055\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u4e00\u822c\u7684\u306b <strong>\u6700\u7d4210%\u7a0e<\/strong>.\u5916\u56fd\u304b\u3089\u306e\u914d\u5f53\u91d1\u3082\u3001\u56fd\u5185\u3067\u518d\u6295\u8cc7\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u514d\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u304c\u3001\u305d\u3046\u3067\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u4e00\u822c\u7684\u306a\u898f\u5247\u306b\u5f93\u3063\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u3002<\/li>\n\n\n\n<li><strong>\u9280\u884c\u9810\u91d1\u5229\u606f<\/strong><strong><br><\/strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u9280\u884c\u3067\u666e\u901a\u9810\u91d1\u3084\u8caf\u84c4\u304b\u3089\u5f97\u3089\u308c\u308b\u5229\u5b50\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u5236\u9650\u304c\u3042\u308b\u3002 <strong>\u78ba\u5b9a20%\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d<\/strong>.<\/li>\n\n\n\n<li><strong>\u4e0a\u5834\u682a\u5f0f<\/strong><strong><br><\/strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u8a3c\u5238\u53d6\u5f15\u6240(IDX)\u3067\u306e\u682a\u5f0f\u58f2\u5374\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u898f\u5236\u304c\u9069\u7528\u3055\u308c\u308b\u3002 <strong>\u6700\u7d420.1%\u7a0e<\/strong> \u30b0\u30ed\u30b9\u8ca9\u58f2\u4fa1\u683c\u306b\u5bfe\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u5275\u696d\u8005\u304c\u6700\u521d\u306e\u682a\u5f0f\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u3001\u6b21\u306e\u8ffd\u52a0\u8cbb\u7528\u304c\u767a\u751f\u3059\u308b\u3002 <strong>0.5%\u7a0e<\/strong> \u51e6\u5206\u6642\u306b\u3002<\/li>\n\n\n\n<li><strong>\u4e0d\u52d5\u7523\u8b72\u6e21<\/strong><strong><br><\/strong>\u571f\u5730\u3084\u5efa\u7269\u306e\u58f2\u5374\u3084\u8b72\u6e21\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3053\u3068\u304c\u9069\u7528\u3055\u308c\u308b\u3002 <strong>\u6700\u7d422.5%\u7a0e<\/strong> \u306b\u6e1b\u984d\uff09\u3002 <strong>1%<\/strong> \u7279\u5b9a\u306e\u4f4e\u4fa1\u683c\u4f4f\u5b85\u306e\u5834\u5408\uff09\u3002\u3053\u306e\u7a0e\u91d1\u306f\u3001\u571f\u5730\u767b\u8a18\u3092\u884c\u3046\u524d\u306b\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/li>\n<\/ul>\n\n\n\n<p><strong>\u306a\u305c\u3053\u308c\u304c\u91cd\u8981\u306a\u306e\u304b<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u4e8c\u91cd\u5831\u9053\u306f\u3057\u306a\u3044\uff1a<\/strong> \u6700\u7d42\u7684\u306a\u6e90\u6cc9\u5fb4\u53ce\u304c\u7d42\u308f\u308b\u3068\u3001\u7fa9\u52d9\u306f\u5b8c\u4e86\u3057\u3001\u3053\u306e\u6240\u5f97\u3092\u5e74\u9593\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u306f\u306a\u3044\u3002<\/li>\n\n\n\n<li><strong>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u8a3c\u660e\uff1a<\/strong> \u5e38\u306b\u53ce\u96c6\u3057\u3001\u4fdd\u7ba1\u3059\u308b <strong>\u6e90\u6cc9\u5fb4\u53ce\u7968<\/strong> \u3092\u652f\u6255\u3044\u306e\u8a3c\u62e0\u3068\u3059\u308b\u3002<\/li>\n\n\n\n<li><strong>\u914d\u5f53\u514d\u9664\uff1a<\/strong> \u514d\u9664\u3092\u7533\u8acb\u3059\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002 <strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u518d\u6295\u8cc7\u3057\u3001\u5fc5\u8981\u306a\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/strong>\u305d\u3046\u3067\u306a\u3044\u5834\u5408\u306f\u3001\u5f53\u5c40\u304c\u6700\u7d42\u7684\u306a\u7a0e\u91d1\u3092\u9069\u7528\u3059\u308b\u3002<\/li>\n\n\n\n<li><strong>\u4e0d\u52d5\u7523\u3068\u682a\u5f0f\u306e\u8b72\u6e21<\/strong> \u6700\u7d42\u7684\u306a\u7a0e\u91d1\u306f\u3001\u6cd5\u7684\u306a\u6240\u6709\u6a29\u79fb\u8ee2\u307e\u305f\u306f\u4ea4\u63db\u6c7a\u6e08\u306e\u524d\u63d0\u6761\u4ef6\u3068\u306a\u308b\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u767b\u9332\u3001\u63d0\u51fa\u3001\u652f\u6255\u3044<\/strong><\/h2>\n\n\n\n<p><strong>\u7d0d\u7a0e\u756a\u53f7\u3092\u53d6\u5f97\u3059\u308b\uff1a<\/strong> 2024\u5e747\u67081\u65e5\u306b16\u6841\u306e\u30b7\u30b9\u30c6\u30e0\u304c\u5c0e\u5165\u3055\u308c\u3066\u4ee5\u6765\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u5c45\u4f4f\u8005\u306fNIK\uff08\u56fd\u6c11ID\uff09\u3092NPWP\u3068\u3057\u3066\u4f7f\u7528\u3057\u3066\u3044\u308b\u3002\u5916\u56fd\u4eba\u306f\u4f9d\u7136\u3068\u3057\u3066\u5225\u306eNPWP\u756a\u53f7\u3092\u53d6\u5f97\u3057\u3066\u3044\u308b\u3002\u4f01\u696d\u306f\u73fe\u5728\u3001\u652f\u5e97\u767b\u9332\u306bNITKU\uff08NPWP cabang\u306e\u4ee3\u308f\u308a\uff09\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<p><strong>\u30aa\u30f3\u30e9\u30a4\u30f3\u30a2\u30af\u30bb\u30b9\u306b\u767b\u9332\u3059\u308b\uff1a<\/strong> \u7a0e\u52d9\u7f72\u307e\u305f\u306fDJP\u30aa\u30f3\u30e9\u30a4\u30f3\u30b5\u30a4\u30c8\u304b\u3089EFIN\uff08\u96fb\u5b50\u7533\u544a\u8b58\u5225\u756a\u53f7\uff09\u3092\u53d6\u5f97\u3059\u308b\u3002<\/p>\n\n\n\n<p><strong>\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3092\u9078\u3076\uff1a<\/strong> DJP\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u306f\u3001e-Filing\uff08\u5b8c\u5168\u7533\u544a\uff09\u3068e-Form\uff08\u7c21\u6613\u7533\u544a\uff09\u306e\u4e21\u65b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u307b\u3068\u3093\u3069\u306e\u500b\u4eba\u304c\u96fb\u5b50\u7533\u544a\u3092\u5229\u7528\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u4e3b\u306a\u671f\u9650<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u7a0e\u30bf\u30a4\u30d7<\/strong><\/td><td><strong>\u652f\u6255\u671f\u9650<\/strong><\/td><td><strong>\u63d0\u51fa\u671f\u9650<\/strong><\/td><\/tr><tr><td>\u500b\u4eba\u7533\u544a<\/td><td>3\u670831\u65e5<\/td><td>3\u670831\u65e5<\/td><\/tr><tr><td>\u4f01\u696d\u53ce\u76ca<\/td><td>4\u670830\u65e5<\/td><td>4\u670830\u65e5<\/td><\/tr><tr><td>PPh\u306e\u6e90\u6cc9\u5fb4\u53ce (21\/23\/26)<\/td><td>\u6765\u670810\u65e5<\/td><td>\u6765\u670820\u65e5<\/td><\/tr><tr><td>\u4ed8\u52a0\u4fa1\u5024\u7a0e<\/td><td>\u6765\u6708\u672b<\/td><td>\u6765\u6708\u672b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u63d0\u51fa\u9045\u308c\u306e\u30da\u30ca\u30eb\u30c6\u30a3<\/strong> \u500b\u4eba\u306f100,000\u30eb\u30d4\u30a2\u3001\u6cd5\u4eba\u306f\u305d\u308c\u4ee5\u4e0a\u3002<\/p>\n\n\n\n<p><strong>\u30b7\u30b9\u30c6\u30e0\u306e\u554f\u984c\uff1a<\/strong> 2025\u5e74DJP\u30b3\u30a2\u30b7\u30b9\u30c6\u30e0\u306e\u30a2\u30c3\u30d7\u30b0\u30ec\u30fc\u30c9\u306b\u3088\u308a\u4e0d\u5177\u5408\u304c\u767a\u751f\u3057\u3066\u3044\u307e\u3059\u3002\u30e1\u30a4\u30f3\u30dd\u30fc\u30bf\u30eb\u306b\u969c\u5bb3\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u30b7\u30b9\u30c6\u30e0\u307e\u305f\u306f\u7a0e\u52d9\u7f72\u3067\u30d5\u30a1\u30a4\u30eb\u3092\u304a\u8a66\u3057\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4fdd\u7ba1\u3059\u3079\u304d\u66f8\u985e<\/strong><\/h2>\n\n\n\n<p><strong>\u5fc5\u8981\u4e0d\u53ef\u6b20\u306a\u8a18\u9332\uff1a<\/strong><\/p>\n\n\n\n<ul 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