{"id":4154,"date":"2026-08-12T15:58:08","date_gmt":"2026-08-12T07:58:08","guid":{"rendered":"https:\/\/russellbedford.com.my\/?p=4154"},"modified":"2026-08-12T15:58:13","modified_gmt":"2026-08-12T07:58:13","slug":"%e4%ba%ba%e6%9d%90%e7%a2%ba%e4%bf%9d%e3%83%bb%e5%83%8d%e3%81%8d%e6%96%b9%e6%94%b9%e9%9d%a9%e3%82%92%e5%be%8c%e6%8a%bc%e3%81%97%e3%81%99%e3%82%8b%e8%bf%bd%e5%8a%a0%e6%8e%a7%e9%99%a4%e3%81%8c%e5%ae%98","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\/%e4%ba%ba%e6%9d%90%e7%a2%ba%e4%bf%9d%e3%83%bb%e5%83%8d%e3%81%8d%e6%96%b9%e6%94%b9%e9%9d%a9%e3%82%92%e5%be%8c%e6%8a%bc%e3%81%97%e3%81%99%e3%82%8b%e8%bf%bd%e5%8a%a0%e6%8e%a7%e9%99%a4%e3%81%8c%e5%ae%98\/","title":{"rendered":"\u4eba\u6750\u78ba\u4fdd\u30fb\u50cd\u304d\u65b9\u6539\u9769\u3092\u5f8c\u62bc\u3057\u3059\u308b\u8ffd\u52a0\u63a7\u9664\u304c\u5b98\u5831\u3067\u516c\u8868\u3055\u308c\u307e\u3057\u305f"},"content":{"rendered":"

\u3053\u3093\u306b\u3061\u306f\u3002 <\/p>\n\n\n\n

\u30e9\u30c3\u30bb\u30eb\u30d9\u30c3\u30c9\u30d5\u30a9\u30fc\u30c9\u306e\u6fa4\u67f3\u3067\u3059\u3002 <\/p>\n\n\n\n

2025\u5e74\u5ea6\u4e88\u7b97\u6848\u3067\u767a\u8868\u3055\u308c\u3066\u3044\u305f\u300c\u96c7\u7528\u30fb\u50cd\u304d\u65b9\u95a2\u9023\u306e\u512a\u9047\u7a0e\u5236\u300d\u304c\u30012026 \u5e74 6 \u6708\u304b\u3089 7 \u6708\u306b\u304b\u3051\u3066\u76f8\u6b21\u3044\u3067\u5b98\u5831\u3067\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002 <\/p>\n\n\n\n

\u3044\u305a\u308c\u3082\u8ab2\u7a0e\u5e74\u5ea6\uff08YA\uff092025 \u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002 <\/p>\n\n\n\n

\u4eca\u56de\u306f\u3001\u65e5\u7cfb\u4f01\u696d\u306e\u7d4c\u55b6\u5c64\u30fb\u4eba\u4e8b\u7dcf\u52d9\u90e8\u9580\u306b\u95a2\u308f\u308a\u306e\u6df1\u3044 3 \u5236\u5ea6\u3092\u6574\u7406\u3057\u307e\u3059\u3002 <\/p>\n\n\n\n

1. \u30d5\u30ec\u30ad\u30b7\u30d6\u30eb\u30ef\u30fc\u30af\u5c0e\u5165\u8cbb\u7528\u306e 50% \u8ffd\u52a0\u63a7\u9664 <\/p>\n\n\n\n

\u6839\u62e0\u6cd5\u4ee4\uff1a Income Tax (Deduction for the Costs of Implementation of Flexible Work Arrangements) Rules 2026 <\/p>\n\n\n\n

\u5728\u5b85\u52e4\u52d9\u3084\u67d4\u8edf\u306a\u52e4\u52d9\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3068\u3044\u3063\u305f\u30d5\u30ec\u30ad\u30b7\u30d6\u30eb\u30ef\u30fc\u30af\uff08FWA\uff09\u3092\u5c0e\u5165\u3059\u308b\u96c7\u7528\u4e3b\u306b\u5bfe\u3057\u3001\u9069\u683c\u652f\u51fa\u306e 50% \u306e\u8ffd\u52a0\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002 <\/p>\n\n\n\n

\u5bfe\u8c61\u3068\u306a\u308b\u652f\u51fa\u306f\u3001 <\/p>\n\n\n\n

(1) \u5f93\u696d\u54e1\u306e\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u8cbb\u7528\u306a\u3069\u80fd\u529b\u958b\u767a\uff08capacity development\uff09\u306b\u95a2\u3059\u308b\u8cbb\u7528 <\/p>\n\n\n\n

(2) \u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u53d6\u5f97\u8cbb\u7528 <\/p>\n\n\n\n

\u306e\uff12\u3064\u3067\u3059\u3002 <\/p>\n\n\n\n

\n

\u30fb\u63a7\u9664\u306e\u7dcf\u984d\u4e0a\u9650\uff1aRM500,000 <\/p>\n\n\n\n

\u30fb\u4e00\u5ea6\u9650\u308a\u306e\u9069\u7528 <\/p>\n\n\n\n

\u30fbTalentCorp \u306b\u3088\u308b\u8a8d\u8a3c\u304c\u5fc5\u8981 <\/p>\n\n\n\n

\u30fb\u7533\u8acb\u671f\u9593\uff1a2025 \u5e74 1 \u6708 1 \u65e5\u301c2027 \u5e74 12 \u6708 31 \u65e5 <\/p>\n<\/div>\n\n\n\n

\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u57fa\u76e4\u3084\u30b3\u30e9\u30dc\u30ec\u30fc\u30b7\u30e7\u30f3\u30c4\u30fc\u30eb\u3078\u306e\u6295\u8cc7\u3001\u52e4\u52d9\u5236\u5ea6\u6574\u5099\u306b\u4f34\u3046\u7814\u4fee\u306a\u3069\u304c\u5bfe\u8c61\u306b\u306a\u308a\u5f97\u307e\u3059\u3002 <\/p>\n\n\n\n

\u5c0e\u5165\u3092\u691c\u8a0e\u4e2d\u30fb\u5b9f\u65bd\u6e08\u307f\u306e\u4f01\u696d\u306f\u3001TalentCorp \u8a8d\u8a3c\u306e\u8981\u4ef6\u30fb\u624b\u7d9a\u3092\u65e9\u3081\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002 <\/p>\n\n\n\n

2. \u5973\u6027\u306e\u8077\u5834\u5fa9\u5e30\u63a1\u7528\u306b\u5bfe\u3059\u308b 50% \u8ffd\u52a0\u63a7\u9664 <\/p>\n\n\n\n

\u6839\u62e0\u6cd5\u4ee4\uff1a Income Tax (Deduction for Employment of Approved Individual) Rules 2026 <\/p>\n\n\n\n

\u4e00\u5b9a\u671f\u9593\u96e2\u8077\u3057\u3066\u3044\u305f\u5973\u6027\uff08approved individual\uff09\u3092\u518d\u96c7\u7528\u3057\u305f\u96c7\u7528\u4e3b\u306b\u5bfe\u3057\u3001\u305d\u306e\u8005\u306b\u652f\u6255\u3046\u5831\u916c\u306e 50% \u306e\u8ffd\u52a0\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002 <\/p>\n\n\n\n

\n

\u30fb\u63a7\u9664\u5bfe\u8c61\u671f\u9593\uff1a\u6700\u9577 12 \u304b\u6708\u9023\u7d9a <\/p>\n\n\n\n

\u30fbTalentCorp \u306b\u3088\u308b\u9069\u683c\u6027\u306e\u78ba\u8a8d\u304c\u5fc5\u8981 <\/p>\n\n\n\n

\u30fb\u9069\u7528\uff1aYA2025\u301cYA2027 <\/p>\n<\/div>\n\n\n\n

\u3042\u308f\u305b\u3066\u3001\u5f93\u696d\u54e1\u5074\uff08\u672c\u4eba\u5074\uff09\u306b\u3082\u5225\u9014\u306e\u63aa\u7f6e\u304c\u3042\u308a\u3001\u5bfe\u8c61\u3068\u306a\u308b\u5973\u6027\u672c\u4eba\u306e\u96c7\u7528\u6240\u5f97\u306b\u4e00\u5b9a\u306e\u6240\u5f97\u7a0e\u514d\u9664\u304c\u4e0e\u3048\u3089\u308c\u307e\u3059\uff08TalentCorp \u306e\u30ad\u30e3\u30ea\u30a2\u30fb\u30ab\u30e0\u30d0\u30c3\u30af\u67a0\u7d44\u307f\u3002\u6700\u4f4e\u6708\u984d\u7d66\u4e0e\u3084\u5951\u7d04\u671f\u9593\u306a\u3069\u306e\u8981\u4ef6\u3042\u308a\uff09\u3002 <\/p>\n\n\n\n

\u3064\u307e\u308a\u300c\u96c7\u3046\u5074\u306e\u6cd5\u4eba\u7a0e\u300d\u3068\u300c\u5fa9\u8077\u3059\u308b\u672c\u4eba\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u300d\u306e\u53cc\u65b9\u306b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u69cb\u56f3\u3067\u3059\u3002 <\/p>\n\n\n\n

\u63a1\u7528\u7af6\u4e89\u529b\u3092\u9ad8\u3081\u308b\u6750\u6599\u3068\u3057\u3066\u3001\u30aa\u30d5\u30a1\u30fc\u6642\u306b\u672c\u4eba\u5074\u306e\u514d\u9664\u3092\u8a34\u6c42\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002 <\/p>\n\n\n\n

3. \u89aa\u30fb\u7956\u7236\u6bcd\u306e\u30b1\u30a2\u624b\u5f53\u306b\u5bfe\u3059\u308b\u8ffd\u52a0\u63a7\u9664 <\/p>\n\n\n\n

\u6839\u62e0\u6cd5\u4ee4\uff1a Income Tax (Deduction for Payment of Care Allowance of Parents and Grandparents) Rules 2026 <\/p>\n\n\n\n

\u5f93\u6765\u3001\u96c7\u7528\u4e3b\u304c\u5f93\u696d\u54e1\u306b\u652f\u7d66\u3059\u308b\u80b2\u5150\u624b\u5f53\u306b\u3064\u3044\u3066\u306f\u8ffd\u52a0\u63a7\u9664\u30fb\u6240\u5f97\u7a0e\u514d\u9664\u306e\u67a0\u7d44\u307f\u304c\u3042\u308a\u307e\u3057\u305f\u3002 <\/p>\n\n\n\n

\u4eca\u56de\u3001\u3053\u308c\u304c \u89aa\u30fb\u990a\u89aa\u30fb\u7956\u7236\u6bcd\u306e\u4ecb\u8b77\uff08elderly care\uff09\u306b\u3082\u62e1\u5927\u3055\u308c\u307e\u3057\u305f\u3002 <\/p>\n\n\n\n

\u96c7\u7528\u4e3b\u304c\u5f93\u696d\u54e1\u306b\u652f\u7d66\u3059\u308b\u4ecb\u8b77\u624b\u5f53\u306b\u3064\u3044\u3066\u8ffd\u52a0\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\uff08\u5f93\u6765\u306e\u80b2\u5150\u624b\u5f53\u3068\u540c\u69d8\u306e\u67a0\u7d44\u307f\uff09\u3002 <\/p>\n\n\n\n

\u5f93\u696d\u54e1\u5074\u3067\u3082\u3001\u3053\u308c\u307e\u3067\u5b50\uff0812 \u6b73\u4ee5\u4e0b\uff09\u306b\u4fc2\u308b\u80b2\u5150\u624b\u5f53\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u3066\u3044\u305f\u5e74\u9593 RM3,000 \u307e\u3067\u306e\u63a7\u9664\u304c\u3001\u89aa\u30fb\u7956\u7236\u6bcd\u306e\u4ecb\u8b77\u624b\u5f53\u306b\u3082\u62e1\u5927\u3055\u308c\u3066\u3044\u307e\u3059\u3002 <\/p>\n\n\n\n

\u4ecb\u8b77\u3068\u4ed5\u4e8b\u306e\u4e21\u7acb\u3092\u652f\u3048\u308b\u798f\u5229\u539a\u751f\u3092\u3001\u7a0e\u52d9\u30e1\u30ea\u30c3\u30c8\u3068\u3068\u3082\u306b\u8a2d\u8a08\u3067\u304d\u307e\u3059\u3002 <\/p>\n\n\n\n

\u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8 <\/p>\n\n\n\n

YA2025 \u304b\u3089\u9069\u7528\u306e\u305f\u3081\u30012025 \u5e74\u4e2d\u306e\u95a2\u9023\u652f\u51fa\u306f 2026 \u5e74\u306e\u7533\u544a\u3067\u63a7\u9664\u3092\u691c\u8a0e\u3067\u304d\u307e\u3059\u3002\u307e\u305a\u306f 2025 \u5e74\u306e\u8a72\u5f53\u8cbb\u7528\u306e\u68da\u5378\u3057\u3092\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002 <\/p>\n\n\n\n

\u30d5\u30ec\u30ad\u30b7\u30d6\u30eb\u30ef\u30fc\u30af\u3068\u5973\u6027\u5fa9\u8077\u63a1\u7528\u306f\u3001\u3044\u305a\u308c\u3082 TalentCorp \u306e\u4e8b\u524d\u78ba\u8a8d\u30fb\u8a8d\u8a3c\u304c\u8981\u4ef6\u3067\u3059\u3002\u793e\u5185\u306e\u8a3c\u6191\uff08\u898f\u7a0b\u3001\u5951\u7d04\u3001\u652f\u6255\u8a18\u9332\u3001\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u5185\u5bb9\uff09\u3092\u65e9\u3081\u306b\u6574\u3048\u3066\u304a\u304f\u3068\u3001\u7533\u8acb\u30fb\u76e3\u67fb\u5bfe\u5fdc\u304c\u30b9\u30e0\u30fc\u30ba\u3067\u3059\u3002 <\/p>\n\n\n\n

\u30d5\u30ec\u30ad\u30b7\u30d6\u30eb\u30ef\u30fc\u30af\u8cbb\u7528\u306e\u63a7\u9664\u306f \u4e00\u5ea6\u9650\u308a\u30fb\u4e0a\u9650 RM500,000 \u306e\u305f\u3081\u3001\u3069\u306e\u8cbb\u7528\u3092\u3069\u306e\u5e74\u5ea6\u3067\u8a08\u4e0a\u3059\u308b\u304b\u3001\u6295\u8cc7\u8a08\u753b\u3068\u3042\u308f\u305b\u305f\u8a2d\u8a08\u304c\u6709\u52b9\u3067\u3059\u3002 <\/p>\n\n\n\n

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