{"id":4105,"date":"2026-06-06T16:47:45","date_gmt":"2026-06-06T08:47:45","guid":{"rendered":"https:\/\/russellbedford.com.my\/?p=4105"},"modified":"2026-06-06T16:47:49","modified_gmt":"2026-06-06T08:47:49","slug":"%e5%a4%96%e5%9b%bd%e4%ba%ba%e5%be%93%e6%a5%ad%e5%93%a1%e3%81%ae%e3%83%9e%e3%83%ac%e3%83%bc%e3%82%b7%e3%82%a2%e8%aa%b2%e7%a8%8e%e5%8f%96%e6%89%b1%e3%81%84%ef%bc%9a%e3%83%91%e3%83%96%e3%83%aa%e3%83%83","status":"publish","type":"post","link":"https:\/\/russellbedford.com.my\/ja\/%e3%83%8b%e3%83%a5%e3%83%bc%e3%82%b9%e3%83%ac%e3%82%bf%e3%83%bc\/%e5%a4%96%e5%9b%bd%e4%ba%ba%e5%be%93%e6%a5%ad%e5%93%a1%e3%81%ae%e3%83%9e%e3%83%ac%e3%83%bc%e3%82%b7%e3%82%a2%e8%aa%b2%e7%a8%8e%e5%8f%96%e6%89%b1%e3%81%84%ef%bc%9a%e3%83%91%e3%83%96%e3%83%aa%e3%83%83\/","title":{"rendered":"\u5916\u56fd\u4eba\u5f93\u696d\u54e1\u306e\u30de\u30ec\u30fc\u30b7\u30a2\u8ab2\u7a0e\u53d6\u6271\u3044\uff1a\u30d1\u30d6\u30ea\u30c3\u30af\u30eb\u30fc\u30ea\u30f3\u30b0\u6539\u8a02\uff08PR No. 2\/2026\uff09"},"content":{"rendered":"<p>\u00a0\u3053\u3093\u306b\u3061\u306f\u3002&nbsp;<\/p>\n\n\n\n<p>\u30e9\u30c3\u30bb\u30eb\u30d9\u30c3\u30c9\u30d5\u30a9\u30fc\u30c9\u306e\u6fa4\u67f3\u3067\u3059\u3002&nbsp;<\/p>\n\n\n\n<p>2026\u5e743\u670827\u65e5\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u5185\u56fd\u6b73\u5165\u5e81\uff08LHDN\uff09\u306f\u3001\u5916\u56fd\u4eba\u5f93\u696d\u54e1\u306e\u30de\u30ec\u30fc\u30b7\u30a2\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\u30d1\u30d6\u30ea\u30c3\u30af\u30eb\u30fc\u30ea\u30f3\u30b0\u3092\u6539\u8a02\u3057\u3001PR No. 2\/2026\u3092\u516c\u8868\u3057\u307e\u3057\u305f\uff082025\u5e74\u5ea6\u8ab2\u7a0e\u5e74\u5ea6\u4ee5\u964d\u9069\u7528\uff09\u3002&nbsp;<\/p>\n\n\n\n<p>\u672cPR\u306f\u65e7PR No. 8\/2011\u3092\u7f6e\u304d\u63db\u3048\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u65e5\u672c\u304b\u3089\u306e\u51fa\u5411\u8005\u30fb\u77ed\u671f\u6d3e\u9063\u8005\u3092\u53d7\u3051\u5165\u308c\u308b\u65e5\u7cfb\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u5b9f\u52d9\u4e0a\u91cd\u8981\u306a\u5f71\u97ff\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p>\uff081\uff09\u300c\u5916\u56fd\u7a0e\u300d\u304a\u3088\u3073\u300c\u5916\u56fd\u6240\u5f97\u300d\u306e\u5b9a\u7fa9\u306e\u66f4\u65b0&nbsp;<\/p>\n\n\n\n<p>\u300c\u5916\u56fd\u7a0e\u300d\uff08Foreign tax\uff09\u304a\u3088\u3073\u300c\u5916\u56fd\u6240\u5f97\u300d\uff08Foreign income\uff09\u306e\u5b9a\u7fa9\u304c\u660e\u6587\u5316\u30fb\u66f4\u65b0\u3055\u308c\u307e\u3057\u305f\u3002&nbsp;<\/p>\n\n\n\n<p>\u7279\u306b\u300c\u5916\u56fd\u6240\u5f97\u300d\u306f\u3001\u5358\u72ec\u30af\u30ec\u30b8\u30c3\u30c8\uff08Unilateral credit\uff09\u3068\u53cc\u52d9\u30af\u30ec\u30b8\u30c3\u30c8\uff08Bilateral credit\uff09\u3067\u5b9a\u7fa9\u304c\u7570\u306a\u308b\u70b9\u304c\u660e\u78ba\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p>\u5358\u72ec\u30af\u30ec\u30b8\u30c3\u30c8\u306e\u5834\u5408\uff1a\u30de\u30ec\u30fc\u30b7\u30a2\u5916\u304b\u3089\u751f\u3058\u3001\u304b\u3064\u5916\u56fd\u7a0e\u304c\u8ab2\u3055\u308c\u305f\u6240\u5f97&nbsp;<\/p>\n\n\n\n<p>\u53cc\u52d9\u30af\u30ec\u30b8\u30c3\u30c8\u306e\u5834\u5408\uff1a\u30de\u30ec\u30fc\u30b7\u30a2\u5185\u5916\u304b\u3089\u751f\u3058\u3001\u304b\u3064\u5916\u56fd\u7a0e\u304c\u8ab2\u3055\u308c\u305f\u6240\u5f97&nbsp;<\/p>\n\n\n\n<p>\u65e5\u672c\u30fb\u30de\u30ec\u30fc\u30b7\u30a2\u9593\u306b\u306f\u79df\u7a0e\u6761\u7d04\uff08DTA\uff09\u304c\u7de0\u7d50\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u65e5\u672c\u304b\u3089\u306e\u51fa\u5411\u8005\u306f\u539f\u5247\u3068\u3057\u3066\u53cc\u52d9\u30af\u30ec\u30b8\u30c3\u30c8\uff08Bilateral credit\uff09\u306e\u9069\u7528\u3092\u53d7\u3051\u307e\u3059\u3002\u30de\u30ec\u30fc\u30b7\u30a2\u3067\u8ab2\u7a0e\u3055\u308c\u305f\u6240\u5f97\u306b\u5bfe\u3057\u65e5\u672c\u3067\u3082\u8ab2\u7a0e\u304c\u751f\u3058\u308b\u5834\u5408\u306b\u306f\u3001\u6761\u7d04\u306b\u57fa\u3065\u304f\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u3053\u306e\u5b9a\u7fa9\u306e\u9055\u3044\u304c\u5b9f\u52d9\u306b\u5f71\u97ff\u3057\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p>\uff082\uff09\u8ab2\u7a0e\u539f\u5247\u306e\u660e\u78ba\u5316\uff1a\u52e4\u52d9\u5730\u4e3b\u7fa9\u306e\u518d\u78ba\u8a8d&nbsp;<\/p>\n\n\n\n<p>\u96c7\u7528\u6240\u5f97\u306f\u305d\u306e\u8077\u52d9\u304c\u9042\u884c\u3055\u308c\u305f\u5834\u6240\u3001\u3059\u306a\u308f\u3061\u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5185\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u3068\u3044\u3046\u300c\u52e4\u52d9\u5730\u4e3b\u7fa9\u300d\u306e\u539f\u5247\u304c\u6539\u3081\u3066\u660e\u8a18\u3055\u308c\u307e\u3057\u305f\u3002\u96c7\u7528\u5951\u7d04\u306e\u7de0\u7d50\u5730\u3084\u5831\u916c\u306e\u652f\u6255\u5730\u306f\u95a2\u4fc2\u3042\u308a\u307e\u305b\u3093\u3002&nbsp;<\/p>\n\n\n\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u3068\u96c7\u7528\u95a2\u4fc2\u3092\u7dad\u6301\u3057\u305f\u307e\u307e\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u5b50\u4f1a\u793e\u306b\u51fa\u5411\u30fb\u51fa\u5f35\u30fb\u6d3e\u9063\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u3067\u8077\u52d9\u3092\u9042\u884c\u3057\u3066\u3044\u308b\u671f\u9593\u306e\u5831\u916c\u306f\u30de\u30ec\u30fc\u30b7\u30a2\u306e\u56fd\u5185\u7a0e\u6cd5\u306b\u57fa\u3065\u304d\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u3067\u306e\u52e4\u52d9\u306b\u4ed8\u968f\u3057\u3066\u30b5\u30fc\u30c9\u30ab\u30f3\u30c8\u30ea\u30fc\uff08\u4f8b\uff1a\u30bf\u30a4\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u7b49\uff09\u3067\u306e\u696d\u52d9\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u671f\u9593\u306e\u6240\u5f97\u3082\u30de\u30ec\u30fc\u30b7\u30a2\u6e90\u6cc9\u3068\u300c\u307f\u306a\u3055\u308c\u300d\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002&nbsp;<\/p>\n\n\n\n<p>\uff083\uff0960\u65e5\u514d\u7a0e\u306e\u53d6\u6271\u3044\u306e\u660e\u78ba\u5316\uff1a\u300c\u81ea\u52d5\u9069\u7528\u300d\u3067\u306f\u306a\u304f\u306a\u3063\u305f&nbsp;<\/p>\n\n\n\n<p>\u4eca\u56de\u306e\u6539\u8a02\u3067\u5b9f\u52d9\u4e0a\u6700\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u5909\u66f4\u70b9\u304c\u3053\u306e\u70b9\u3067\u3059\u3002&nbsp;<\/p>\n\n\n\n<p>\u30de\u30ec\u30fc\u30b7\u30a2\u306e\u6240\u5f97\u7a0e\u6cd5\u3067\u306f\u30011\u8ab2\u7a0e\u5e74\u5ea6\u306b\u304a\u3051\u308b\u5916\u56fd\u4eba\u306e\u52e4\u52d9\u671f\u9593\u304c\u5408\u8a0860\u65e5\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u305d\u306e\u96c7\u7528\u6240\u5f97\u306f\u30de\u30ec\u30fc\u30b7\u30a2\u8ab2\u7a0e\u304b\u3089\u514d\u9664\u3055\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u65b0PR\u3067\u306f\u3001\u3053\u306e60\u65e5\u514d\u7a0e\u306f\u300c\u81ea\u52d5\u7684\u300d\u306b\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3053\u3068\u304c\u660e\u6587\u5316\u3055\u308c\u307e\u3057\u305f\u3002&nbsp;<\/p>\n\n\n\n<p>\u4ee5\u4e0b\u3001PR No. 2\/2026 \u7b2c9\u9805\u3088\u308a\u629c\u7c8b&nbsp;<\/p>\n\n\n\n<p>\u300c60\u65e5\u514d\u7a0e\u306f\u81ea\u52d5\u7684\u306b\u4ed8\u4e0e\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002\u514d\u7a0e\u306e\u7533\u8acb\u306f\u78ba\u5b9a\u7533\u544a\u66f8\uff08Income Tax Return&nbsp;Form\uff09\u306e\u63d0\u51fa\u6642\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u3001\u7533\u544a\u8005\u306f\u81ea\u3089\u304c\u514d\u7a0e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u6b73\u5165\u5e81\u9577\u5b98\u306b\u5bfe\u3057\u3066\u8a3c\u660e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u300d&nbsp;<\/p>\n\n\n\n<p>\u300cThe tax exemption for employment period of 60-days is not automatically given. A claim for exemption can be made at the time of submission of the ITRF, as it is necessary for the foreign nationals claiming exemption to prove to the Director General that they are entitled to qualify for the&nbsp;exemption.\u300d&nbsp;<\/p>\n\n\n\n<p>\u3059\u306a\u308f\u3061\u3001\u51fa\u5f35\u30fb\u77ed\u671f\u6d3e\u9063\u3067\u30de\u30ec\u30fc\u30b7\u30a2\u5165\u56fd\u3059\u308b\u5916\u56fd\u4eba\u5f93\u696d\u54e1\u304c60\u65e5\u4ee5\u5185\u306e\u52e4\u52d9\u3067\u3042\u308b\u3053\u3068\u3092\u7406\u7531\u306b\u7533\u544a\u3092\u7701\u7565\u3057\u305f\u5834\u5408\u3001\u514d\u7a0e\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u300c60\u65e5\u300d\u306e\u7b97\u5b9a\u306b\u304a\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002&nbsp;<\/p>\n\n\n\n<p>\u2022 60\u65e5\u306e\u5224\u5b9a\u306f\u7269\u7406\u7684\u6ede\u5728\u65e5\u6570\u3067\u306f\u306a\u304f\u300c\u96c7\u7528\u671f\u9593\uff08employment period\uff09\u300d\u3067\u884c\u3046&nbsp;<\/p>\n\n\n\n<p>\u2022 \u540c\u4e00\u8ab2\u7a0e\u5e74\u5ea6\u4e2d\u306b\u8907\u6570\u56de\u306b\u308f\u305f\u3063\u3066\u884c\u308f\u308c\u305f\u52e4\u52d9\u671f\u9593\u3082\u5408\u7b97\u3055\u308c\u308b&nbsp;<\/p>\n\n\n\n<p>\u2022 \u540c\u4e00\u8ab2\u7a0e\u5e74\u5ea6\u4e2d\u306b\u8907\u6570\u306e\u96c7\u7528\u4e3b\u306e\u3082\u3068\u3067\u306e\u52e4\u52d9\u671f\u9593\u3082\u5408\u7b97\u3055\u308c\u308b&nbsp;<\/p>\n\n\n\n<p>\u2022 \u300c\u4ed8\u968f\u696d\u52d9\uff08incidental 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class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/forms.office.com\/r\/LUW8NxTf2v\" target=\"_blank\" 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