{"id":622889,"date":"2025-10-24T17:32:13","date_gmt":"2025-10-24T09:32:13","guid":{"rendered":"https:\/\/beta3.law.asia\/?p=622889"},"modified":"2025-10-28T16:22:39","modified_gmt":"2025-10-28T08:22:39","slug":"reasonable-criteria-tax-deductibility-philippines","status":"publish","type":"post","link":"https:\/\/beta3.law.asia\/ja\/reasonable-criteria-tax-deductibility-philippines\/","title":{"rendered":"\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u7b97\u5165\u306e\u5408\u7406\u7684\u57fa\u6e96"},"content":{"rendered":"

\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u5185\u56fd\u6b73\u5165\u5e81\uff08Bureau of Internal Revenue, BIR\uff09\u304c\u767a\u884c\u3057\u305f\u6b73\u5165\u899a\u66f8\u56de\u89a7\u7b2c81-2025\u53f7\uff08Revenue Memorandum Circular No.81-2025\uff09\u306f\u3001\u8cbb\u7528\u3092\u640d\u91d1\u7b97\u5165\u3067\u304d\u308b\u305f\u3081\u306e\u57fa\u6e96\u3092\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u3059\u306a\u308f\u3061\u3001\u5f53\u8a72\u8cbb\u7528\u306f\u6b21\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/p>\n

    \n
  1. \n
      \n
    1. \u901a\u5e38\u304b\u3064\u5fc5\u8981\u3067\u3042\u308b\u3053\u3068\u3001<\/li>\n
    2. \u8ab2\u7a0e\u5e74\u5ea6\u5185\u306b\u652f\u6255\u308f\u308c\u3001\u307e\u305f\u306f\u767a\u751f\u3057\u3066\u3044\u308b\u3053\u3068\u3001<\/li>\n
    3. \u4e8b\u696d\u306e\u958b\u767a\u3001\u7ba1\u7406\u3001\u904b\u55b6\u304a\u3088\u3073\uff0f\u307e\u305f\u306f\u9042\u884c\u306b\u76f4\u63a5\u95a2\u9023\u3057\u3066\u3044\u308b\u3053\u3068\u3001<\/li>\n
    4. \u8acb\u6c42\u66f8\u3001\u8a18\u9332\u305d\u306e\u4ed6\u306e\u95a2\u9023\u66f8\u985e\u306b\u3088\u3063\u3066\u88cf\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3002<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n
      \"Jacqueline
      Jacqueline Ann A Tan<\/strong>
      \u30d1\u30fc\u30c8\u30ca\u30fc\uff08\u7a0e\u52d9\u90e8\u9580\uff09
      ACCRALAW<\/figcaption><\/figure>\n

      \u540c\u56de\u89a7\u306f\u3001\u300c\u901a\u5e38\u306e\u8cbb\u7528\u300d\u3068\u306f\u3001\u7d0d\u7a0e\u8005\u304c\u55b6\u3080\u4e8b\u696d\u306e\u7a2e\u985e\u306b\u304a\u3044\u3066\u4e00\u822c\u7684\u3001\u901a\u5e38\u7684\u304b\u3064\u6163\u7fd2\u7684\u306a\u3082\u306e\u3067\u3042\u308b\u3068\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\u3002\u30d5\u30a3\u30ea\u30d4\u30f3\u6700\u9ad8\u88c1\u5224\u6240\u306e\u5224\u4f8b\u306b\u57fa\u3065\u304d\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8cbb\u7528\u306f\u300c\u901a\u5e38\u300d\u3068\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n

        \n
      1. \n
          \n
        1. \u904e\u5927\u306a\u8cbb\u7528\uff1aBIR\u306f\u3001\u88fd\u9020\u4f1a\u793e\u306e\u30e1\u30c7\u30a3\u30a2\u5e83\u544a\u8cbb\u306e50\uff05\u3092\u300c\u5358\u4e00\u88fd\u54c1\u306e\u5e83\u544a\u3068\u3057\u3066\u306f\u5de8\u984d\u306e\u8cbb\u7528\u300d\u3068\u3057\u3066\u5426\u8a8d\u3057\u307e\u3057\u305f\u3002\u7d0d\u7a0e\u8005\u306f\u30011986\u5e74\u306e\u3044\u308f\u3086\u308b\u30a8\u30c9\u30a5\u30b5\u9769\u547d\uff08\u300c\u30d4\u30fc\u30d7\u30eb\u30fb\u30d1\u30ef\u30fc\u300d\u904b\u52d5\uff09\u5f53\u6642\u306e\u7d4c\u6e08\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u308c\u3070\u59a5\u5f53\u3067\u3042\u308b\u3068\u4e3b\u5f35\u3057\u307e\u3057\u305f\u304c\u3001\u6700\u9ad8\u88c1\u5224\u6240\u306f\u5426\u8a8d\u3092\u652f\u6301\u3057\u3001\u5f53\u8a72\u8cbb\u7528\u304c\u4f1a\u793e\u306e\u7dcf\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u8cbb\u7528\u306e\u307b\u307c\u534a\u5206\u3001\u7ba1\u7406\u8cbb\u306e2\u500d\u306b\u76f8\u5f53\u3059\u308b\u3053\u3068\u304b\u3089\u3001\u904e\u5927\u3067\u3042\u308b\u3068\u5224\u65ad\u3057\u307e\u3057\u305f\u3002<\/li>\n
        2. \u300c\u91d1\u984d\u306e\u5408\u7406\u6027\u30c6\u30b9\u30c8\u300d\u3092\u6e80\u305f\u3055\u306a\u3044\u8cbb\u7528\uff1aBIR\u306f\u30db\u30c6\u30eb\u7d4c\u55b6\u8005\u304c\u8a08\u4e0a\u3057\u305f\u5ba3\u4f1d\u8cbb\u306e50\uff05\u3092\u5426\u8a8d\u3057\u307e\u3057\u305f\u3002\u6700\u9ad8\u88c1\u5224\u6240\u5927\u6cd5\u5ef7\u306f\u3053\u308c\u3092\u652f\u6301\u3057\u3001\u30c9\u30eb\u914d\u5206\u7533\u8acb\u66f8\u306b\u3088\u308a\u3001\u5f53\u8a72\u8cc7\u91d1\u304c\u7d4c\u55b6\u8005\u306e\u59bb\u306b\u3088\u308b\u300c\u533b\u7642\u304a\u3088\u3073\u4e8b\u696d\u76ee\u7684\u300d\u306e\u53cc\u65b9\u306b\u4f7f\u7528\u3055\u308c\u305f\u3053\u3068\u304c\u5224\u660e\u3057\u305f\u3068\u8a8d\u5b9a\u3057\u307e\u3057\u305f\u3002<\/li>\n
        3. \u5b9f\u969b\u306e\u696d\u52d9\u3068\u7121\u95a2\u4fc2\u306a\u7279\u5225\u3001\u7570\u4f8b\u306e\u8cbb\u7528\uff1aBIR\u306f\u3001\u4f1a\u793e\u8cc7\u7523\u306e\u58f2\u5374\u306b\u95a2\u9023\u3057\u3066\u652f\u6255\u308f\u308c\u305f\u300c\u5f79\u54e1\u5831\u916c\u300d\u3092\u5426\u8a8d\u3057\u307e\u3057\u305f\u3002\u6700\u9ad8\u88c1\u5224\u6240\u306f\u3001\u5f53\u8a72\u5f79\u54e1\u304c\u4f55\u3089\u306e\u696d\u52d9\u3092\u884c\u3063\u3066\u304a\u3089\u305a\u3001\u58f2\u5374\u306f\u3059\u3067\u306b\u4ef2\u4ecb\u624b\u6570\u6599\u3092\u53d7\u3051\u53d6\u3063\u305f\u30d6\u30ed\u30fc\u30ab\u30fc\u306b\u3088\u3063\u3066\u5b9f\u65bd\u3055\u308c\u3066\u3044\u305f\u3053\u3068\u304b\u3089\u3001\u30dc\u30fc\u30ca\u30b9\u3092\u652f\u7d66\u3059\u308b\u6839\u62e0\u306f\u306a\u3044\u3068\u5224\u65ad\u3057\u307e\u3057\u305f\u3002<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n

          \u540c\u56de\u89a7\u306f\u307e\u305f\u3001\u300c\u5fc5\u8981\u306a\u8cbb\u7528\u300d\u3068\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u4e8b\u696d\u306e\u767a\u5c55\u306b\u8cc7\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u4e8b\u696d\u306e\u9042\u884c\u306b\u76f4\u63a5\u95a2\u9023\u3057\u3001\u304b\u3064\u305d\u306e\u7d50\u679c\u3068\u3057\u3066\u53ce\u76ca\u306e\u5275\u51fa\u307e\u305f\u306f\u640d\u5931\u306e\u6700\u5c0f\u5316\u306b\u5bc4\u4e0e\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3068\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

          \u300c\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u5185\u306e\u4e8b\u696d\u53ce\u76ca\u3068\u76f4\u63a5\u95a2\u4fc2\u306e\u306a\u3044\u652f\u51fa\u3001\u4f8b\u3048\u3070\u6d77\u5916\u672c\u793e\u3078\u306e\u9001\u91d1\u306b\u8981\u3059\u308b\u8cbb\u7528\u306a\u3069\u306f\u640d\u91d1\u7b97\u5165\u3067\u304d\u306a\u3044\u300d\u3068\u306e\u8a18\u8ff0\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u4e2d\u592e\u9280\u884c\u306b\u652f\u6255\u308f\u308c\u305f\u300c\u30de\u30fc\u30b8\u30f3\u30fb\u30d5\u30a3\u30fc\u300d\u306b\u95a2\u3059\u308b\u4e8b\u4f8b\u304b\u3089\u5f15\u7528\u3055\u308c\u305f\u3082\u306e\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u73fe\u5730\u6cd5\u4eba\u304c\u30cb\u30e5\u30fc\u30e8\u30fc\u30af\u672c\u793e\u306b\u5229\u76ca\u3092\u9001\u91d1\u3059\u308b\u305f\u3081\u306b\u652f\u6255\u3063\u305f\u3082\u306e\u3067\u3057\u305f\u3002\u73fe\u5730\u6cd5\u4eba\u306f\u3001\u3053\u308c\u304c\u4f1a\u793e\u696d\u52d9\u306e\u9042\u884c\u306b\u5fc5\u8981\u306a\u652f\u51fa\u3067\u3042\u308b\u3068\u4e3b\u5f35\u3057\u305f\u304c\u3001\u6700\u9ad8\u88c1\u5224\u6240\u306f\u3001\u5229\u76ca\u306e\u4e00\u90e8\u3092\u672c\u793e\u306b\u9001\u91d1\u3059\u308b\u3053\u3068\u304c\u81ea\u793e\u306e\u4e8b\u696d\u63a8\u9032\u306b\u3069\u306e\u3088\u3046\u306b\u8cc7\u3059\u308b\u306e\u304b\u3092\u793a\u305b\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3001\u3053\u306e\u4e3b\u5f35\u3092\u9000\u3051\u307e\u3057\u305f\u3002<\/p>\n

          \u307e\u305f\u3001\u540c\u56de\u89a7\u306f1967\u5e74\u306e\u6700\u9ad8\u88c1\u5224\u6240\u5927\u6cd5\u5ef7\u5224\u6c7a\u306b\u3082\u8a00\u53ca\u3057\u3066\u304a\u308a\u3001\u300c\u96d1\u8cbb\u300d\u304a\u3088\u3073\u300c\u5f79\u54e1\u306e\u65c5\u8cbb\u300d\u304c\u3001\u66f8\u985e\u306b\u3088\u308b\u5341\u5206\u306a\u8aac\u660e\u3084\u88cf\u4ed8\u3051\u304c\u306a\u304b\u3063\u305f\u305f\u3081\u5426\u8a8d\u3055\u308c\u305f\u4e8b\u4f8b\u3092\u6319\u3052\u3066\u3044\u307e\u3059\u3002<\/p>\n

          \u3057\u304b\u3057\u3001\u6700\u9ad8\u88c1\u5224\u6240\u306f\u3001\u7d0d\u7a0e\u8005\u5074\u306e\u4e3b\u5f35\u3092\u8a8d\u3081\u3001\u4f1a\u8a08\u58eb\u306e\u8a3c\u8a00\u3092\u8003\u616e\u3057\u307e\u3057\u305f\u3002\u3059\u306a\u308f\u3061\u3001\u5f53\u8a72\u8cbb\u7528\u306f\u793e\u9577\u304c\u30de\u30cb\u30e9\u51fa\u5f35\u4e2d\u306b\u8ca0\u62c5\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u9818\u53ce\u66f8\u3084\u8a3c\u6191\u306f1962\u5e743\u670830\u65e5\u306e\u30d0\u30b7\u30e9\u30f3\u706b\u707d\u3067\u713c\u5931\u3057\u305f\u3053\u3068\u3001\u307e\u305f\u8abf\u67fb\u6642\u70b9\u3067\u306f\u9818\u53ce\u66f8\u306e\u4fdd\u5b58\u7fa9\u52d9\u671f\u9593\u304c\u3059\u3067\u306b\u7d4c\u904e\u3057\u3066\u3044\u305f\u3053\u3068\u3092\u8a8d\u5b9a\u3057\u305f\u306e\u3067\u3059\u3002<\/p>\n

          \u7a0e\u6cd5\u306f\u300c\u901a\u5e38\u300d\u304a\u3088\u3073\u300c\u5fc5\u8981\u300d\u3068\u3044\u3046\u8a9e\u3092\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u7b2c34\u6761(A)\u3067\u306f\u3053\u308c\u3089\u3092\u4e00\u5f8b\u306b\u300c\u5408\u7406\u7684\u306a\u7bc4\u56f2\u306e\u63a7\u9664\uff08reasonable allowance\uff09\u300d\u3068\u9650\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u3055\u3089\u306b\u5224\u4f8b\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8981\u7d20\u3082\u8003\u616e\u3059\u3079\u304d\u3067\u3042\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4e8b\u696d\u306e\u6027\u8cea\u3001\u7a2e\u985e\u304a\u3088\u3073\u898f\u6a21\u3001\u58f2\u4e0a\u9ad8\u304a\u3088\u3073\u7d14\u5229\u76ca\u306e\u6c34\u6e96\u3001\u652f\u51fa\u81ea\u4f53\u306e\u6027\u8cea\u3001\u7d0d\u7a0e\u8005\u306e\u610f\u56f3\u3001\u5f53\u6642\u306e\u653f\u6cbb\u7684\u30fb\u7d4c\u6e08\u7684\u72b6\u6cc1\u3001\u652f\u51fa\u3092\u88cf\u4ed8\u3051\u308b\u8a3c\u62e0\u3001\u8abf\u67fb\u6642\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u8005\u306e\u5f01\u660e\u3002\u3053\u308c\u3089\u306e\u8981\u7d20\u3092\u7dcf\u5408\u7684\u306b\u52d8\u6848\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5408\u7406\u7684\u306a\u8a55\u4fa1\u304c\u5c0e\u304b\u308c\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

          \u672c\u7a3f\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u4e00\u822c\u7d19\u300eBusinessWorld\u300f\u306b\u521d\u51fa\u63b2\u8f09\u3055\u308c\u307e\u3057\u305f\u3002\u672c\u6587\u306b\u793a\u3055\u308c\u305f\u898b\u89e3\u304a\u3088\u3073\u610f\u898b\u306f\u7b46\u8005\u500b\u4eba\u306e\u3082\u306e\u3067\u3042\u308a\u3001\u4e00\u822c\u7684\u306a\u60c5\u5831\u63d0\u4f9b\u3092\u76ee\u7684\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u3063\u3066\u3001\u6cd5\u7684\u52a9\u8a00\u3092\u69cb\u6210\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n

          JACQUELINE ANN A. TAN\u306f ACCRALAW \u306e\u7a0e\u91d1\u90e8\u9580\u306e\u30e2\u30cb\u30bf\u30fc\u3067\u3042\u308a\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u3067\u3059\u3002<\/strong><\/em><\/span><\/p>\n

          \"ACCRALAW\"ACCRALAW<\/strong>
          \n22\/F, ACCRALAW Tower, 2nd Avenue corner 30th Street
          \nCrescent Park West, Bonifacio Global City, 1635 Taguig,
          \nMetro Manila, Philippines
          \nwww.accralaw.com<\/a>
          \nContact details<\/strong>:
          \nT: +632 8830 8000
          \nE:           jcalegre@accralaw.com<\/a><\/section>\n","protected":false},"excerpt":{"rendered":"

          \u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u5185\u56fd\u6b73\u5165\u5e81\uff08Bureau of Internal Revenue, BIR\uff09\u304c\u767a\u884c\u3057\u305f\u6b73\u5165\u899a\u66f8\u56de\u89a7\u7b2c81-2025\u53f7\uff08Revenue Memorandum Circular No.81-2025\uff09\u306f\u3001\u8cbb\u7528\u3092\u640d<\/p>\n","protected":false},"author":13501,"featured_media":622415,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"sfsi_plus_gutenberg_text_before_share":"","sfsi_plus_gutenberg_show_text_before_share":"","sfsi_plus_gutenberg_icon_type":"","sfsi_plus_gutenberg_icon_alignemt":"","sfsi_plus_gutenburg_max_per_row":"","meta-author":"Jacqueline Ann A Tan\/ACCRALAW"},"categories":[8404,8530],"tags":[104750,162171,177220,177218,172727,177217,177219,177216,104758,153652,177210,160630,177214,177213,139918,177209,118728,177215,129140,177211,177212],"acf":[],"yoast_head":"\n\n\n\n\n\n\n\n\n\n\n\n\n\t\n\t\n\n\n\n\n\t\n\t\n\t\n