{"id":10671,"date":"2017-05-03T08:29:18","date_gmt":"2017-05-02T19:29:18","guid":{"rendered":"https:\/\/dev.tora-tora.net\/weblog\/?p=10671"},"modified":"2017-07-24T14:35:49","modified_gmt":"2017-07-24T05:35:49","slug":"newtax","status":"publish","type":"post","link":"https:\/\/dev.tora-tora.net\/weblog\/info\/newtax","title":{"rendered":"\u30ef\u30fc\u30db\u30ea\u306e\u7a0e\u7387\u304c15\uff05\u306b\u6c7a\u5b9a\u3002\u624b\u53d6\u308a\u3092\u8a08\u7b97"},"content":{"rendered":"<p><img decoding=\"async\" src=\"https:\/\/dev.tora-tora.net\/weblog\/wp-content\/uploads\/2016\/12\/tax2.jpg\" alt=\"tax2\" width=\"730\" height=\"499\" class=\"alignnone size-full wp-image-10675\" \/><\/p>\n<p>\u30ef\u30fc\u30db\u30ea\u7a0e\u7387\u304c15%\u306b\u5909\u66f4\u3055\u308c\u307e\u3057\u305f\u3002\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u3067\u30ef\u30fc\u30db\u30ea\u306e\u65b9\u304c\u50cd\u304f\u3068\u624b\u53d6\u308a\u306f\u3076\u3063\u3061\u3083\u3051\u3044\u304f\u3089\u8cb0\u3048\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u3000\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u305f\u30021\u9031\u9593\uff14\uff10\u6642\u9593x\uff16\u30f6\u6708\u9593\u50cd\u3044\u305f\u5834\u5408\u306e\u624b\u53d6\u308a\u306f\u3001\u7d04146\u4e07\u5186\u3002\u8a73\u3057\u304f\u306f\u30d6\u30ed\u30b0\u5185\u306e\u8a08\u7b97\u3092\u5fa1\u89a7\u304f\u3060\u3055\u3044\u3002\uff08\u3042\u304f\u307e\u3067\u3082\u53c2\u8003\u3067\u3059\u3002\u304a\u7d66\u6599\u304c\u591a\u3044\u65b9\u306f\u3082\u3063\u3068\u3082\u3089\u3048\u307e\u3059\u3002\uff09<\/p>\n<h2>\u7a0e\u52d9\u5c40\u304c\u767a\u8868<\/h2>\n<blockquote><p>\nATO\uff1a<a href=\"https:\/\/www.ato.gov.au\/individuals\/international-tax-for-individuals\/coming-to-australia\/working-holiday-makers\/?utm_source=SFG+Japanese+Newsletter&#038;utm_campaign=e57a9f81e9-EMAIL_CAMPAIGN_2016_12_15&#038;utm_medium=email&#038;utm_term=0_9ec6b804b8-e57a9f81e9-132222837\" target=\"_blank\">\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u7a0e\u52d9\u5c40\u306e\u767a\u8868\u8a18\u4e8b<\/a><br \/>\nFrom 1 January 2017, as a working holiday maker the first $37,000 of your income is taxed at 15%, with the balance taxed at ordinary rates.<\/p><\/blockquote>\n<p>\u7c21\u5358\u306b\u8a33\u3059\u3068\u3001 2017\u5e741\u67081\u65e5\u4ee5\u964d\u306f\u3001$37000\uff08\u7d04370\u4e07\u5186\uff09\u307e\u3067\u306e\u53ce\u5165\u306b\u306f\u300115%\u306e\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<h2>\u3053\u308c\u307e\u3067\u306e\u304a\u3055\u3089\u3044<\/h2>\n<p>\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u3067\u306f\uff12\uff10\uff11\uff16\u5e74\u306b\u5165\u3063\u3066\u300c\u30ef\u30fc\u30ad\u30f3\u30b0\u30db\u30ea\u30c7\u30fc\u30d3\u30b6\u306e\u65b9\u304c\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u3067\u50cd\u3044\u305f\u5834\u5408\u306b\u767a\u751f\u3059\u308b\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u300d\u306b\u3064\u3044\u3066\u56fd\u4f1a\u3067\u8b70\u8ad6\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u30ef\u30fc\u30ad\u30f3\u30b0\u30db\u30ea\u30c7\u30fc\u306e\u5e74\u9f62\u3092\uff13\uff10\u6b73\u304b\u3089\uff13\uff15\u6b73\u306b\u5f15\u304d\u4e0a\u3052\u3088\u3046\u3068\u3044\u3046\u8b70\u8ad6\u3068\u540c\u6642\u9032\u884c\u3067\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u30ef\u30fc\u30db\u30ea\u306e\u7a0e\u7387\u3092\u4e0a\u3052\u308b\u3068\u30ef\u30fc\u30db\u30ea\u3067\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u306b\u8a2a\u308c\u308b\u30ef\u30fc\u30db\u30ea\u4eba\u53e3\u304c\u6e1b\u5c11\u3059\u308b\u306e\u3067\u306f\u306a\u3044\u304b\uff1f\u3068\u3044\u3046\u61f8\u5ff5\u304c\u3042\u308a\u3001\u305d\u308c\u306a\u3089\u30ef\u30fc\u30db\u30ea\u306e\u5e74\u9f62\u3092\uff13\uff15\u6b73\u306b\u5f15\u304d\u4e0a\u3052\u3066\u5bfe\u51e6\u3057\u3088\u3046\u3068\u3044\u3046\u30c7\u30a3\u30b9\u30ab\u30c3\u30b7\u30e7\u30f3\u3067\u3059\u3002<\/p>\n<blockquote><p><strong>\u904e\u53bb\u8a18\u4e8b\uff1a<br \/>\u30ef\u30fc\u30db\u30ea\u306e\u5e74\u9f62\u5236\u9650\u304c30\u219235\u6b73\uff1f\u6c17\u306b\u306a\u308b\u5642\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/strong><a class=\"m_entry_ad__more\" href=\"https:\/\/dev.tora-tora.net\/weblog\/visa\/workingholiday\">\u30c8\u30e9\u30c8\u30e9\u30d6\u30ed\u30b0\u3078<\/a><\/p><\/blockquote>\n<p>\uff12\uff10\uff11\uff16\u5e74\u73fe\u5728\u3067\u306f\u3001\u30ef\u30fc\u30ad\u30f3\u30b0\u30db\u30ea\u30c7\u30fc\u306e\u65b9\u306f\u3001\u300c\u4f4e\u6240\u5f97\u8005\u300d\u3068\u307f\u306a\u3055\u308c\u3001\u6240\u5f97\u7a0e\u306f\uff04\uff10\u3068\u3044\u3046\u8a08\u7b97\u3067\u3059\uff08\u4f4e\u6240\u5f97\u8005\uff1d\u5e74\u9593\u306e\u53ce\u5165\u304c\u7d04\uff11\uff18\uff10\u4e07\u5186\u4ee5\u4e0b\uff09\u3002\u30ef\u30fc\u30ad\u30f3\u30b0\u30db\u30ea\u30c7\u30fc\u3067\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u306b\u6765\u3066\u3044\u308b\u65b9\u306f\u3001\uff11\u5e74\u9593\u306e\u534a\u5206\u306f\u65c5\u884c\u3057\u305f\u308a\u52c9\u5f37\u3057\u305f\u308a\u3057\u3066\u3044\u3066\u3001\u5b9f\u969b\u306b\u50cd\u3044\u3066\u3082\u5e74\u9593\u306e\u53ce\u5165\u304c\u7d04\uff11\uff18\uff10\u4e07\u5186\u4ee5\u4e0b\u3068\u3044\u3046\u304b\u305f\u304c\u591a\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>\u30ef\u30fc\u30db\u30ea\u306e\u7a0e\u7387\u306b\u95a2\u3057\u3066\u306f\u3001\u65e5\u672c\u3067\u3082\u5927\u304d\u304f\u30cb\u30e5\u30fc\u30b9\u3068\u306a\u308a\u30c8\u30e9\u30c8\u30e9\u3067\u3082TBS\u30cb\u30e5\u30fc\u30b9\u306e\u8a18\u8005\u306b\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u3092\u53d7\u3051\u305f\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u5185\u5bb9\u306f\u3001<a href=\"http:\/\/www.tbs.co.jp\/n-st\/\" target=\"_blank\">N\u30b9\u30bf<\/a>\u3067\u7d39\u4ecb\u3055\u308c\u3001\u30c8\u30e9\u30c8\u30e9\u306e\u30b9\u30bf\u30c3\u30d5\u304c\u521d\u30c6\u30ec\u30d3\u51fa\u6f14\u3092\u679c\u305f\u3057\u307e\u3057\u305f\u3002<\/p>\n<h2>\u30ef\u30fc\u30db\u30ea\u7a0e\u738715%<\/h2>\n<p>\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u6ede\u5728\u4e2d\u306b\u30ef\u30fc\u30ad\u30f3\u30b0\u30db\u30ea\u30c7\u30fc\u30d3\u30b6\uff08\u30bb\u30ab\u30f3\u30c9\u3092\u542b\u3080\uff09\u3067\u50cd\u3044\u305f\u5834\u5408<\/p>\n<div class=\"table-responsive\">\n<table class=\"table table-bordered table-striped\">\n<tbody>\n<tr>\n<th>\u6c7a\u5b9a\u4e8b\u9805<\/th>\n<td>\u6240\u5f97\u7a0e\u309215%\u652f\u6255\u3046<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>\uff0a\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u6ede\u5728\u4e2d\u306b\u5f97\u305f\u53ce\u5165\u306b\u5bfe\u3059\u308b\u7a0e\u7387\u3067\u3059\u3002<\/p>\n<h2>\u5e74\u91d1\u306f65%<\/h2>\n<p>\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u6ede\u5728\u4e2d\u306b\u30ef\u30fc\u30ad\u30f3\u30b0\u30db\u30ea\u30c7\u30fc\u30d3\u30b6\uff08\u30bb\u30ab\u30f3\u30c9\u3092\u542b\u3080\uff09\u3067\u50cd\u3044\u305f\u5834\u5408<\/p>\n<div class=\"table-responsive\">\n<table class=\"table table-bordered table-striped\">\n<tbody>\n<tr>\n<th>\u6c7a\u5b9a\u4e8b\u9805<\/th>\n<td>\u6bcd\u56fd\u3078\u5e30\u56fd\u3059\u308b\u969b\u306b65%\u3092\u652f\u6255\u3046<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>\uff0a\u30ef\u30fc\u30ad\u30f3\u30b0\u30db\u30ea\u30c7\u30fc\u30d3\u30b6\u304c\u7d42\u4e86\u3057\u3066\u3001\u65e5\u672c\u306a\u3069\u6bcd\u56fd\u3078\u5e30\u56fd\u3059\u308b\u969b\u306b\u3001\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u3067\u8caf\u91d1\u3057\u3066\u3044\u305f\u5e74\u91d1\u306e\u3046\u306165%\u3092\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u653f\u5e9c\u306b\u652f\u6255\u3044\u300135%\u3092\u30ad\u30fc\u30d7\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2>\u624b\u53d6\u308a\u3092\u8a08\u7b97<\/h2>\n<p>\u30ef\u30fc\u30db\u30ea\u7a0e\u7387\u304c15%\u306b\u5909\u66f4\u5f8c\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u3067\u30ef\u30fc\u30db\u30ea\u306e\u65b9\u304c\u50cd\u304f\u3068\u624b\u53d6\u308a\u306f\u3044\u304f\u3089\u8cb0\u3048\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<br \/>\n1\u9031\u9593\uff14\uff10\u6642\u9593\u50cd\u3044\u305f\u5834\u5408\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\uff0a\u6642\u7d66\u306f\uff0417.29\uff08\u7d041700\u5186\uff09<br \/>\n\uff0a\u3082\u3068\u3082\u3068\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u306f\u6642\u7d66\u304c\u9ad8\u3044\u3067\u3059\u3002\u3082\u3061\u308d\u3093\u3082\u3063\u3068\u305f\u304f\u3055\u3093\u6642\u7d66\u3092\u3082\u3089\u3063\u3066\u3044\u308b\u65b9\u3082\u591a\u3044\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u4f8b\u3068\u3057\u3066\u6642\u7d66\u306f\uff0417.29\uff08\u7d041700\u5186\uff09\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div class=\"table-responsive\">\n<table class=\"table table-bordered table-striped\">\n<tbody>\n<tr>\n<th>\uff11\u9031\u9593\u3067\u50cd\u3044\u305f<br \/>\u6642\u9593x\u6642\u7d66<\/th>\n<th>\u6240\u5f97\u7a0e<br \/>15\uff05<\/th>\n<th>\u624b\u53d6\u308a<\/th>\n<\/tr>\n<tr>\n<td>40h\uff58\uff0417.29=$691.60<\/td>\n<td>-\uff04103.74<\/td>\n<td>\uff04587.86<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>\u3064\u307e\u308a\u7c21\u5358\u306b\u3044\u3046\u3068\u300140\u6642\u9593\u50cd\u3044\u3066\u3082\u3089\u3048\u308b\u304a\u7d66\u6599\u304c\uff04587.86\u30c9\u30eb\u3067\u3059\u3002<br \/>\n\u3053\u308c\u3092\u6642\u7d66\u306b\u3059\u308b\u3068\uff11\u6642\u9593\uff0414.69\uff08\u7d041450\u5186\uff09\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u5e74\u91d1\u3092\u8a08\u7b97<\/h2>\n<p>\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u3067\u306f\u304a\u7d66\u6599\u306e9.5%\u304c\u5e74\u91d1\u984d\u3068\u3057\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u30029.5%\u306f\u30bf\u30c3\u30af\u30b9\u3092\u5f15\u304f\u524d\u306e\u91d1\u984d\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u5e74\u91d1\u984d\u306b\u95a2\u3057\u3066\u306f\u3001\u96c7\u7528\u4e3b\uff08\u4f1a\u793e\uff09\u304b\u3089\u3001\u76f4\u63a5\u5e74\u91d1\u3092\u53ce\u3081\u308b\u53e3\u5ea7\u3078\u652f\u6255\u308f\u308c\u307e\u3059\u306e\u3067\u3001\u624b\u53d6\u308a\u3067\u3082\u3089\u3046\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u4f8b\uff1a\uff11\u9031\u9593\u3067\uff14\uff10\u6642\u9593\u50cd\u3044\u305f\u5834\u5408\uff1a<\/p>\n<div class=\"table-responsive\">\n<table class=\"table table-bordered table-striped\">\n<tbody>\n<tr>\n<th>\uff11\u9031\u9593\u3067\u50cd\u3044\u305f<br \/>\u6642\u9593x\u6642\u7d66<\/th>\n<th>\u5e74\u91d1\u984d<br9.5\uff05<\/th>\n<\/tr>\n<tr>\n<td>40h\uff58\uff0417.29=$691.60<\/td>\n<td>$691.60&#215;0.095=$65.70<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>\uff11\u9031\u9593\u306740\u6642\u9593\u50cd\u3044\u305f\u5834\u5408$65.70\uff08\u7d04\uff16\uff15\uff10\uff10\u5186\uff09\u3092\u5e74\u91d1\u984d\u3068\u3057\u3066\u8caf\u91d1\u3057\u3066\u3042\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u4eca\u56de\u306e\u6c7a\u5b9a\u3067\u306f\u3001\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u3067\u8caf\u91d1\u3057\u305f\u5e74\u91d1\u984d\u306b\u95a2\u3057\u3066\u3001\u30ef\u30fc\u30ad\u30f3\u30b0\u30db\u30ea\u30c7\u30fc\u306e\u65b9\u304c<strong>\u6bcd\u56fd\u3078\u5e30\u56fd\u3059\u308b\u3068\u304d\u306b\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u306f65%\u3092\u30ad\u30fc\u30d7\u3059\u308b\u3068\u3044\u3046\u5185\u5bb9<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u5f93\u3063\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"table-responsive\">\n<table class=\"table table-bordered table-striped\">\n<tbody>\n<tr>\n<th>\u5e74\u91d1\u984d<\/th>\n<th>\u5e30\u56fd\u6642\u306e\u624b\u53d6\u308a<\/th>\n<\/tr>\n<tr>\n<td>$65.70<\/td>\n<td>$65.70x$0.35=$23<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>\u7d04\uff16\uff15\uff10\uff10\u5186\u306e\u5e74\u91d1\u3092\u8caf\u91d1\u3057\u3066\u3082\u7d04\uff12\uff12\uff10\uff10\u5186\u3057\u304b\u65e5\u672c\u3078\u6301\u3063\u3066\u5e30\u308c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>6\u30f5\u6708\u9593\u50cd\u3044\u305f\u5834\u5408\u3092\u8a08\u7b97<\/h2>\n<p>2016\u5e74\u73fe\u5728\u3001\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u306e\u30ef\u30fc\u30db\u30ea\u306f\u30011\u3064\u306e\u96c7\u7528\u4e3b\u3067\u6700\u59276\u30f5\u6708\u9593\u50cd\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3082\u3061\u308d\u3093\u30016\u304b\u6708\u5f8c\u306f\u5225\u306e\u4ed5\u4e8b\u3092\u63a2\u3057\u3066\u3055\u3089\u306b\u50cd\u304f\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<br \/>\n\u3053\u3053\u3067\u306f\u30016\u30f5\u6708\u9593\u50cd\u3044\u305f\u5834\u5408\u306e\u8caf\u91d1\u984d\u3092\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046<br \/>\n\u4f8b\uff1b<br \/>\n\uff0a1\u9031\u959340\u6642\u9593\u50cd\u3044\u305f\u5834\u5408\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\uff0a\u6642\u7d66\u306f\uff0417.29\uff08\u7d041700\u5186\uff09<br \/>\n\uff0a\u5e74\u91d1\u306f\u304a\u7d66\u6599\u306e9.5%<\/p>\n<p>\u903140\u6642\u9593\u50cd\u304f\u5834\u5408\u30011\u30f6\u6708\u9593\uff1d160\u6642\u9593\u52b4\u50cd\u30676\u30f5\u6708\u306f960\u6642\u9593\u306e\u52b4\u50cd\u6642\u9593\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"table-responsive\">\n<table class=\"table table-bordered table-striped\">\n<tbody>\n<tr>\n<th>6\u30f5\u6708\u9593\u306e\u304a\u7d66\u6599<\/th>\n<td>960x$17.29=$16598(\u7d04165\u4e07\u5186)\n<\/td>\n<\/tr>\n<tr>\n<th>15%\u306e\u7a0e\u91d1\u984d<\/th>\n<td>$16598.40&#215;15%=$2489\uff08\u7d0424\u4e07\u5186\uff09<\/td>\n<\/tr>\n<tr>\n<th>6\u30f5\u6708\u9593\u306e\u624b\u53d6\u308a\u984d<\/th>\n<td>$16598-$2489=$14109(\u7d04141\u4e07\u5186)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>6\u30f5\u6708\u9593\u50cd\u304f\u3068\u7d04141\u4e07\u5186\u306e\u624b\u53d6\u308a\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u6b21\u306b9.5%\u306e\u5e74\u91d1\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div class=\"table-responsive\">\n<table class=\"table table-bordered table-striped\">\n<tbody>\n<tr>\n<th>6\u30f5\u6708\u9593\u306e\u304a\u7d66\u6599<\/th>\n<td>960x$17.29=$16598(\u7d04165\u4e07\u5186)\n<\/td>\n<\/tr>\n<tr>\n<th>9.5%\u306e\u5e74\u91d1\u984d<\/th>\n<td>$16598.40&#215;9.5%=$1576\uff08\u7d0415\u4e07\u5186\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u5e30\u56fd\u6642\u306b\u6255\u3046\u5e74\u91d1\u306b\u5bfe\u3059\u308b65%\u306e\u7a0e\u91d1<\/th>\n<td>$1576&#215;65%\uff1d$1024<\/td>\n<\/tr>\n<tr>\n<th>\u5e74\u91d1\u306e\u624b\u53d6\u308a\u984d<\/th>\n<td>$1576\u2010$1024=$552\uff08\u7d045\u4e075000\u5186\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>6\u30f5\u6708\u9593\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u3067\u50cd\u304f\u3068\u3001\u5e74\u91d1\u3092\u7d0415\u4e07\u5186\u8caf\u91d1\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u5e74\u91d1\u306f\u76f4\u63a5\u96c7\u7528\u4e3b\u304b\u3089\u3001\u5e74\u91d1\u5c02\u7528\u306e\u53e3\u5ea7\u3078\u652f\u6255\u308f\u308c\u308b\u305f\u3081\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u6ede\u5728\u4e2d\u306b\u306f\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u30d3\u30b6\u304c\u5207\u308c\u3066\u6bcd\u56fd\u3078\u5e30\u56fd\u3059\u308b\u969b\u306b\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u308b\u8acb\u6c42\u3092\u3057\u307e\u3059\u3002\u305d\u306e\u6642\u3001\u7d0415\u4e07\u5186\u8caf\u91d1\u3057\u3066\u3044\u308b\u5e74\u91d1\u304b\u308965%\u304c\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u306e\u56fd\u3078\u304a\u3055\u3081\u3089\u308c\u3066\u6b8b\u308a\u306e35%\u306e\u7d045\u4e075000\u5186\u3092\u53d7\u3051\u53d6\u308a\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"table-responsive\">\n<table class=\"table table-bordered table-striped\">\n<tbody>\n<tr>\n<th>6\u30f5\u6708\u9593\u306e\u624b\u53d6\u308a\u5408\u8a08<\/th>\n<td>\u304a\u7d66\u6599$14109\uff0b\u5e74\u91d1$552\uff1d$14661\uff08\u7d04146\u4e07\u5186\uff09\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>6\u30f5\u6708\u9593\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u3067\u50cd\u304f\u3068\u7d04146\u4e07\u5186\u3092\u53d7\u3051\u53d6\u308a\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3082\u3061\u308d\u3093\u3001\u3082\u3063\u3068\u6642\u7d66\u304c\u9ad8\u3044\u3068\u3053\u308d\u3067\u306f\u3082\u3063\u3068\u3082\u3089\u3048\u307e\u3059\u3002\u4e0a\u8a18\u306f\u3042\u304f\u307e\u3067\u3082\u53c2\u8003\u306b\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>15%\u306e\u652f\u6255\u3044\u65b9\u6cd5<\/h2>\n<p>\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u306e\u5834\u5408\u3001\u6240\u5f97\u7a0e\u306f\u96c7\u7528\u4e3b\uff08\u4f1a\u793e\uff09\u304c\u304a\u7d66\u6599\u304b\u3089\u3066\u3093\u3073\u304d\u3057\u3066\u76f4\u63a5\u56fd\u3078\u652f\u6255\u3046\u30b7\u30b9\u30c6\u30e0\u3067\u3059\u3002\u5f93\u3063\u3066\u3001\u30ef\u30fc\u30ad\u30f3\u30b0\u30db\u30ea\u30c7\u30fc\u306e\u65b9\u304c\u5404\u81ea\u306715%\u306e\u7a0e\u984d\u3092\u652f\u6255\u3046\u624b\u7d9a\u304d\u3092\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u304a\u7d66\u6599\u3092\u3082\u3089\u3063\u305f\u6642\u70b9\u3067\u3059\u3067\u306b15%\u306f\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5e74\u91d1\u3082\u540c\u3058\u3067\u3001\u304a\u7d66\u6599\u306e9.5%\u3092\u96c7\u7528\u4e3b\u304c\u5e74\u91d1\u5c02\u7528\u53e3\u5ea7\u3078\u76f4\u63a5\u652f\u6255\u3044\u307e\u3059\u3002\u5e74\u91d1\u306f65\u6b73\u3067\u9000\u8077\u3059\u308b\u304b\u3001\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u3092\u51fa\u56fd\u3057\u3066\u4eca\u5f8c\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u3067\u306f\u4ed5\u4e8b\u3092\u3057\u306a\u3044\u5834\u5408\u306b\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u30ef\u30fc\u30ad\u30f3\u30b0\u30db\u30ea\u30c7\u30fc\u306e\u5834\u5408\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u6ede\u5728\u4e2d\u306f\u53d7\u3051\u53d6\u308c\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u30ab\u30ca\u30c0\u3084NZ\u3068\u6bd4\u8f03<\/h2>\n<p>\u30ef\u30fc\u30db\u30ea\u3068\u3044\u3048\u3070\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u306e\u6b21\u306b\u4eba\u6c17\u306a\u30ab\u30ca\u30c0\u3084\u30cb\u30e5\u30fc\u30b8\u30fc\u30e9\u30f3\u30c9\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u304c\u3001\u6bd4\u8f03\u3059\u308b\u3068\u3069\u3046\u306a\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<div class=\"table-responsive\">\n<table class=\"table table-bordered table-striped\">\n<tbody>\n<tr>\n<th>\u56fd<\/th>\n<th>\u6240\u5f97\u7a0e<\/th>\n<th>\u6642\u7d66<\/th>\n<th>\u624b\u53d6\u308a<\/th>\n<\/tr>\n<tr>\n<td>AUS<\/td>\n<td>15%<\/td>\n<td>$17.29<\/td>\n<td>$14.69<\/td>\n<\/tr>\n<tr>\n<td>NZ<\/td>\n<td>\u7d0411%<\/td>\n<td>$15.25<\/td>\n<td>$13.42<\/td>\n<\/tr>\n<tr>\n<td>\u30ab\u30ca\u30c0<\/td>\n<td>5~15%<\/td>\n<td>$11.25<\/td>\n<td>$10.68<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>\uff0a\uff04\u8868\u793a\u306f\u305d\u308c\u305e\u308c\u306e\u56fd\u306e\u30c9\u30eb\u3067\u3059\u3002<br \/>\n\uff0a\u7a0e\u7387\u306f\u53ce\u5165\u984d\u3001\u5dde\u3001\u306a\u3069\u3067\u5909\u52d5\u3057\u307e\u3059<br \/>\n\uff0a\u4e0a\u8a18\u306f\u76ee\u5b89\u3068\u3057\u3066\u5fa1\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u306e\u5834\u5408\u6642\u7d66\u304c\u9ad8\u3081\u306a\u306e\u306715%\u3092\u7a0e\u91d1\u3067\u53d6\u3089\u308c\u3066\u3082\u4ed6\u306e\u56fd\u306b\u6bd4\u3079\u308b\u3068\u307e\u3060\u307e\u3060\u3044\u3044\u307b\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<h2>\u30bf\u30c3\u30af\u30b9\u30a8\u30fc\u30b8\u30a7\u30f3\u30c8<\/h2>\n<p>\u30ef\u30fc\u30db\u30ea\u306e\u7a0e\u7387\u306b\u95a2\u3057\u3066\u30c8\u30e9\u30c8\u30e9\u306b\u6ca2\u5c71\u306e\u304a\u554f\u3044\u5408\u308f\u305b\u3092\u3044\u305f\u3060\u304d\u307e\u3057\u305f\u306e\u3067\u3001\u4e0a\u8a18\u306e\u8abf\u67fb\u3092\u3044\u305f\u3057\u307e\u3057\u305f\u3002\u3082\u3063\u3068\u8a73\u3057\u304f\u8cea\u554f\u3057\u305f\u3044\u65b9\u306f\u3001\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u306e\u30bf\u30c3\u30af\u30b9\u30a8\u30fc\u30b8\u30a7\u30f3\u30c8\uff08\u7a0e\u7406\u58eb\uff09\u3078\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002\u30c8\u30e9\u30c8\u30e9\u306b\u306f\u30bf\u30c3\u30af\u30b9\u306e\u62c5\u5f53\u304c\u5728\u7c4d\u3057\u3066\u3044\u305f\u3081\u30bf\u30c3\u30af\u30b9\u306b\u95a2\u3059\u308b\u304a\u554f\u3044\u5408\u308f\u305b\u306f\u53d7\u3051\u4ed8\u3051\u3066\u304a\u308a\u307e\u305b\u3093\u3002\u73fe\u5728\u3082\u3089\u3063\u3066\u3044\u308b\u7d66\u6599\u306b\u95a2\u3059\u308b\u554f\u3044\u5408\u308f\u305b\u3084\u7591\u554f\u306f\u3001\u96c7\u7528\u4e3b\u307e\u305f\u306f\u3001\u30bf\u30c3\u30af\u30b9\u30a8\u30fc\u30b8\u30a7\u30f3\u30c8\u3078\u304a\u9858\u3044\u3057\u307e\u3059\uff01<\/p>\n<blockquote><p><strong>\u904e\u53bb\u8a18\u4e8b\uff1a<br \/>\u30ef\u30fc\u30db\u30ea\u306e\u7a0e\u7387\u304c\u5909\u308f\u308b\u3063\u3066\u3069\u3046\u306a\u306e\uff1f\u5b9f\u306f\u65e5\u672c\u4eba\u306b\u306f\u30c1\u30e3\u30f3\u30b9\uff01<\/strong><a class=\"m_entry_ad__more\" href=\"https:\/\/dev.tora-tora.net\/weblog\/school\/tax\">\u30c8\u30e9\u30c8\u30e9\u30d6\u30ed\u30b0\u3078<\/a><\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>\u30ef\u30fc\u30db\u30ea\u7a0e\u7387\u304c15%\u306b\u5909\u66f4\u3055\u308c\u307e\u3057\u305f\u3002\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u3067\u30ef\u30fc\u30db\u30ea\u306e\u65b9\u304c\u50cd\u304f\u3068\u624b\u53d6\u308a\u306f\u3076\u3063\u3061\u3083\u3051\u3044\u304f\u3089\u8cb0\u3048\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u3000\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u305f\u30021\u9031\u9593\uff14\uff10\u6642\u9593x\uff16\u30f6\u6708\u9593\u50cd\u3044\u305f\u5834\u5408\u306e\u624b\u53d6\u308a\u306f\u3001\u7d04146\u4e07\u5186\u3002\u8a73\u3057\u304f\u306f\u30d6\u30ed\u30b0\u5185\u306e\u8a08\u7b97\u3092\u5fa1\u89a7\u304f\u3060\u3055\u3044\u3002\uff08\u3042\u304f\u307e\u3067\u3082\u53c2 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":10675,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[196,52],"tags":[],"school_blog":[],"class_list":["post-10671","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-job","category-info"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/dev.tora-tora.net\/weblog\/wp-json\/wp\/v2\/posts\/10671","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dev.tora-tora.net\/weblog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dev.tora-tora.net\/weblog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dev.tora-tora.net\/weblog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dev.tora-tora.net\/weblog\/wp-json\/wp\/v2\/comments?post=10671"}],"version-history":[{"count":0,"href":"https:\/\/dev.tora-tora.net\/weblog\/wp-json\/wp\/v2\/posts\/10671\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dev.tora-tora.net\/weblog\/wp-json\/wp\/v2\/media\/10675"}],"wp:attachment":[{"href":"https:\/\/dev.tora-tora.net\/weblog\/wp-json\/wp\/v2\/media?parent=10671"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dev.tora-tora.net\/weblog\/wp-json\/wp\/v2\/categories?post=10671"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dev.tora-tora.net\/weblog\/wp-json\/wp\/v2\/tags?post=10671"},{"taxonomy":"school_blog","embeddable":true,"href":"https:\/\/dev.tora-tora.net\/weblog\/wp-json\/wp\/v2\/school_blog?post=10671"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}