{"id":2983,"date":"2014-01-01T10:00:48","date_gmt":"2014-01-01T03:00:48","guid":{"rendered":"http:\/\/b-company.jp\/?p=2983"},"modified":"2021-02-24T14:34:46","modified_gmt":"2021-02-24T07:34:46","slug":"new-corporate-income-tax-ordinance-en","status":"publish","type":"post","link":"https:\/\/b-company.jp\/ja\/new-corporate-income-tax-ordinance-en\/","title":{"rendered":"\u4f01\u696d\u6240\u5f97\u7a0e\u6cd5\u306e\u65bd\u884c\u306e\u8a73\u7d30\u3068\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u95a2\u3059\u308b\u653f\u4ee4"},"content":{"rendered":"<p class=\"date\">06-08-2014<\/p>\n<p>\u653f\u4ee4218\/2013\/ND-CP\u306f\u3001\u7d0d\u7a0e\u8005\u3001\u8ab2\u7a0e\u6240\u5f97\u3001\u975e\u8ab2\u7a0e\u6240\u5f97\u3001\u8ab2\u7a0e\u6240\u5f97\u306e\u6c7a\u5b9a\u3001\u640d\u5931\u304a\u3088\u3073\u640d\u5931\u306e\u7e70\u308a\u8d8a\u3057\u3001\u53ce\u76ca\u3001\u8ab2\u7a0e\u6240\u5f97\u3092\u6c7a\u5b9a\u3059\u308b\u969b\u306e\u63a7\u9664\u307e\u305f\u306f\u63a7\u9664\u5bfe\u8c61\u5916\u306e\u8cbb\u7528\u3001\u7a0e\u7387\u3001\u7a0e\u91d1\u8a08\u7b97\u65b9\u6cd5\u3001\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3001\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306e\u9069\u7528\u6761\u4ef6\u306a\u3069\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u6cd5\u304a\u3088\u3073\u6cd5\u4eba\u6240\u5f97\u7a0e\u6cd5\u306e\u3044\u304f\u3064\u304b\u306e\u6761\u9805\u306e\u6539\u6b63\u304a\u3088\u3073\u88dc\u8db3\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u3044\u304f\u3064\u304b\u306e\u6761\u9805\u306e\u5b9f\u65bd\u3092\u8a73\u7d30\u306b\u898f\u5236\u3057\u3001\u30ac\u30a4\u30c9\u3057\u307e\u3059\u3002<br \/>\n<strong>\u30b3\u30f3\u30c6\u30f3\u30c4\uff1a<\/strong><br \/>\n\u7b2c1\u7ae0 \u7dcf\u5247<br \/>\n\u7b2c2\u7ae0 \u7a0e\u984d\u8a08\u7b97\u306e\u6839\u62e0\u53ca\u3073\u65b9\u6cd5<br \/>\n\u7b2c3\u7ae0 \u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u306b\u3088\u308b\u6240\u5f97<br \/>\n\u7b2c4\u7ae0 \u6cd5\u4eba\u7a0e\u306e\u512a\u9047<br \/>\n\u7b2c5\u7ae0 \u5b9f\u65bd\u898f\u5b9a<br \/>\n\u51fa\u5178\uff1a\u6cd5\u52d9\u7701<br \/>\n\u3053\u3053\u306b\u542b\u307e\u308c\u308b\u60c5\u5831\u304a\u3088\u3073\u8a18\u8ff0\uff08\u610f\u898b\u306e\u8868\u660e\u3092\u542b\u3080\uff09\u306f\u3001\u4fe1\u983c\u3067\u304d\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u60c5\u5831\u6e90\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u304c\u3001\u305d\u306e\u6b63\u78ba\u6027\u3001\u5b8c\u5168\u6027\u3001\u6b63\u3057\u3055\u306f\u4fdd\u8a3c\u3055\u308c\u307e\u305b\u3093\u3002B&amp;Company Vietnam \u306f\u3001\u3053\u306e\u6587\u66f8\u307e\u305f\u306f\u305d\u306e\u5185\u5bb9\u306e\u4f7f\u7528\u304b\u3089\u751f\u3058\u308b\u76f4\u63a5\u7684\u307e\u305f\u306f\u7d50\u679c\u7684\u306a\u640d\u5931\u306b\u5bfe\u3057\u3066\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u305b\u3093\u3002<\/p>","protected":false},"excerpt":{"rendered":"<p>2014 \u5e74 8 \u6708 6 \u65e5\u3001\u6cd5\u4ee4 218\/2013\/ND-CP \u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u304a\u3088\u3073\u6cd5\u4eba\u7a0e\u6cd5\u306e\u3044\u304f\u3064\u304b\u306e\u6761\u9805\u306e\u4fee\u6b63\u304a\u3088\u3073\u88dc\u8db3\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u3044\u304f\u3064\u304b\u306e\u6761\u9805\u306e\u5b9f\u65bd\u3092\u8a73\u7d30\u306b\u898f\u5b9a\u3057\u3001\u30ac\u30a4\u30c9\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u3001\u7d0d\u7a0e\u8005\u3001\u8ab2\u7a0e\u6240\u5f97\u3001\u975e\u8ab2\u7a0e\u6240\u5f97\u3001\u8ab2\u7a0e\u6240\u5f97\u306e\u6c7a\u5b9a\u3001\u640d\u5931\u304a\u3088\u3073\u640d\u5931\u306e\u7e70\u308a\u8d8a\u3057\u3001\u53ce\u76ca\u3001\u8ab2\u7a0e\u6240\u5f97\u3092\u6c7a\u5b9a\u3059\u308b\u969b\u306e\u63a7\u9664\u307e\u305f\u306f\u63a7\u9664\u3055\u308c\u3066\u3044\u306a\u3044\u8cbb\u7528\u3001\u7a0e\u7387\u3001\u7a0e\u984d\u8a08\u7b97\u65b9\u6cd5\u3001\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3001\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306e\u9069\u7528\u6761\u4ef6\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u5185\u5bb9: \u7b2c 1 \u7ae0: \u7dcf\u5247\u3001\u7b2c 2 \u7ae0: \u7a0e\u984d\u8a08\u7b97\u306e\u6839\u62e0\u304a\u3088\u3073\u65b9\u6cd5\u3001\u7b2c 3 \u7ae0: \u4e0d\u52d5\u7523\u8b72\u6e21\u6240\u5f97\u3001\u7b2c 4 \u7ae0: \u6cd5\u4eba\u7a0e\u306e\u512a\u9047\u63aa\u7f6e\u3001\u7b2c 5 \u7ae0: \u5b9f\u65bd\u898f\u5b9a\u3001\u51fa\u5178:<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[85],"tags":[718,1244],"class_list":["post-2983","post","type-post","status-publish","format-standard","hentry","category-vietnam-briefing","tag-business-en","tag-regulations-procedures-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v15.1.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Decree for detail and guide of the implementation of law on enterprise income tax - B-Company<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/b-company.jp\/ja\/new-corporate-income-tax-ordinance-en\/\" \/>\n<meta property=\"og:locale\" content=\"ja_JP\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Decree for detail and guide of the implementation of law on enterprise income tax - B-Company\" \/>\n<meta property=\"og:description\" content=\"06-08-2014 Decree 218\/2013\/ND-CP&nbsp;regulates in detail and guides the implementation of a number of articles of the Law on corporate income tax and the Law on amending and supplementing a number of articles of the Law on corporate income tax including: taxpayer, taxable income, Exempt income, determination of taxable income, loss and loss carrying; revenues, deducted or undeducted expenses when determining the taxable income, tax rate, method of tax calculation, tax incentives and conditions for application of tax incentives. 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