{"id":5484,"date":"2025-11-13T08:26:00","date_gmt":"2025-11-13T01:26:00","guid":{"rendered":"https:\/\/businesshubasia.com\/?p=5484"},"modified":"2025-11-25T13:38:31","modified_gmt":"2025-11-25T06:38:31","slug":"pmk-no-72-of-2025-unlocking-strategic-tax-benefits-for-business-owners","status":"publish","type":"post","link":"https:\/\/stage-env-2026.businesshubasia.com\/ja\/pmk-no-72-of-2025-unlocking-strategic-tax-benefits-for-business-owners\/","title":{"rendered":"2025\u5e74\u9996\u76f8\u4ee4\u7b2c72\u53f7\uff1a\u4e8b\u696d\u4e3b\u306e\u305f\u3081\u306e\u6226\u7565\u7684\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306e\u5b9f\u73fe"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u8ca1\u52d9\u7701\u306f2025\u5e7410\u6708\u3001\u653f\u5e9c\u8ca0\u62c5\u6240\u5f97\u7a0e\uff08PPh\u7b2c21\u6761DTP\uff09\u30d7\u30ed\u30b0\u30e9\u30e0\u306b\u57fa\u3065\u304f\u4e3b\u8981\u7523\u696d\u3078\u306e\u8ca1\u653f\u652f\u63f4\u3092\u62e1\u5927\u3059\u308b2025\u5e74\u898f\u5247\u7b2c72\u53f7\uff08PMK 72\/2025\uff09\u3092\u767a\u884c\u3057\u307e\u3057\u305f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u898f\u5236\u306f2025\u5e74PMK\u7b2c10\u53f7\u3092\u6539\u6b63\u3059\u308b\u3082\u306e\u3067\u3001\u7e4a\u7dad\u3001\u5c65\u7269\u3001\u5bb6\u5177\u3001\u76ae\u9769\u88fd\u54c1\u306a\u3069\u306e\u88fd\u9020\u696d\u3060\u3051\u3067\u306a\u304f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4e3b\u8981\u306a\u7d4c\u6e08\u63a8\u9032\u529b\u306e\u4e00\u3064\u3067\u3042\u308b\u89b3\u5149\u90e8\u9580\u3082\u542b\u307e\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u4e3b\u306b\u3068\u3063\u3066\u3001\u3053\u306e\u653f\u7b56\u306f\u5358\u306a\u308b\u4e00\u6642\u7684\u306a\u6e1b\u7a0e\u4ee5\u4e0a\u306e\u610f\u5473\u3092\u6301\u3061\u307e\u3059\u3002\u307e\u3059\u307e\u3059\u53b3\u3057\u3055\u3092\u5897\u3059\u7d4c\u6e08\u74b0\u5883\u306b\u304a\u3044\u3066\u3001\u8ca1\u52d9\u306e\u56de\u5fa9\u529b\u3092\u5f37\u5316\u3057\u3001\u5f93\u696d\u54e1\u6e80\u8db3\u5ea6\u3092\u5411\u4e0a\u3055\u305b\u3001\u7af6\u4e89\u529b\u3092\u9ad8\u3081\u308b\u305f\u3081\u306e\u6226\u7565\u7684\u6a5f\u4f1a\u306a\u306e\u3067\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>PMK 72\/2025\u304c\u4f01\u696d\u306b\u63d0\u4f9b\u3059\u308b\u3082\u306e<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/jdih.kemenkeu.go.id\/dok\/pmk-72-tahun-2025\" target=\"_blank\" rel=\"noopener\">PMK 72\/2025<\/a> \u5bfe\u8c61\u3068\u306a\u308b\u96c7\u7528\u4e3b\u306f\u3001\u7279\u5b9a\u306e\u671f\u9593\u3001\u5f93\u696d\u54e1\u6240\u5f97\u7a0e\uff08PPh 21\uff09\u306e\u8ca0\u62c5\u3092\u653f\u5e9c\u306b\u79fb\u8ee2\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>2025\u5e741\u6708\uff5e12\u6708<\/strong> \u7523\u696d\u5206\u91ce\u5411\u3051\u3002.<\/li>\n\n\n\n<li><strong>2025\u5e7410\u6708\uff5e12\u6708<\/strong> \u89b3\u5149\u5206\u91ce\u5411\u3051\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u96c7\u7528\u4e3b\u306f\u5f93\u696d\u54e1\u306bPPh21\u3092\u63a7\u9664\u305b\u305a\u306b\u7dcf\u6240\u5f97\u306e\u5168\u984d\u3092\u652f\u6255\u3044\u3001\u653f\u5e9c\u304c\u5b9f\u8cea\u7684\u306b\u7a0e\u91d1\u3092\u8ca0\u62c5\u3057\u307e\u3059\u3002\u3053\u306e\u512a\u9047\u63aa\u7f6e\u306f\u3001\u5373\u6642\u306e\u76f4\u63a5\u7684\u306a\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8efd\u6e1b\u3068\u9577\u671f\u7684\u306a\u9593\u63a5\u7684\u306a\u751f\u7523\u6027\u5411\u4e0a\u306e\u4e21\u65b9\u3092\u3082\u305f\u3089\u3059\u305f\u3081\u3001\u4e8b\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u306b\u3068\u3063\u3066\u6975\u3081\u3066\u91cd\u8981\u3067\u3059\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-wp-embed is-provider-business-hub-asia wp-block-embed-business-hub-asia\"><div class=\"wp-block-embed__wrapper\">\nhttps:\/\/stage-env-2026.businesshubasia.com\/navigating-pmk-no-72-of-2025-why-expert-tax-consultation-is-essential-for-your-business\/\n<\/div><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>PMK 72\/2025\u306e\u30d3\u30b8\u30cd\u30b9\u4e0a\u306e\u5229\u70b9<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. \u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u6d41\u52d5\u6027\u306e\u6539\u5584<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bfe\u8c61\u3068\u306a\u308b\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308bPPh 21\u306e\u7d0d\u4ed8\u304c\u4e0d\u8981\u306b\u306a\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u6bce\u6708\u3088\u308a\u591a\u304f\u306e\u904b\u8ee2\u8cc7\u91d1\u3092\u4fdd\u6709\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u6d41\u52d5\u6027\u306e\u5229\u70b9\u306f\u3001\u4ee5\u4e0b\u306e\u7528\u9014\u306b\u518d\u914d\u5206\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u539f\u6750\u6599\u3084\u30b9\u30da\u30a2\u30d1\u30fc\u30c4\u306e\u8cfc\u5165\u3002.<\/li>\n\n\n\n<li>\u751f\u7523\u80fd\u529b\u306e\u62e1\u5927\u3002.<\/li>\n\n\n\n<li>\u9700\u8981\u306e\u5c11\u306a\u3044\u671f\u9593\u306e\u904b\u7528\u30b3\u30b9\u30c8\u3092\u30ab\u30d0\u30fc\u3057\u307e\u3059\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u7279\u306b\u4e2d\u5c0f\u4f01\u696d\u3084\u8f38\u51fa\u696d\u8005\u306b\u3068\u3063\u3066\u3001\u6d41\u52d5\u6027\u306e\u5411\u4e0a\u306f\u4e8b\u696d\u7d99\u7d9a\u6027\u3068\u7d4c\u55b6\u5b89\u5b9a\u6027\u306e\u5411\u4e0a\u306b\u76f4\u63a5\u3064\u306a\u304c\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. \u7d66\u4e0e\u30b3\u30b9\u30c8\u306e\u6700\u9069\u5316<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u898f\u5236\u306b\u3088\u308a\u3001\u4f01\u696d\u7d4c\u55b6\u8005\u306f\u7dcf\u8cc3\u91d1\u3092\u4e0a\u3052\u308b\u3053\u3068\u306a\u304f\u3001\u5f93\u696d\u54e1\u306e\u624b\u53d6\u308a\u7d66\u4e0e\u3092\u7dad\u6301\u3001\u3042\u308b\u3044\u306f\u5897\u984d\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308b\u3002.<br>\u3053\u308c\u306f\u5b9f\u8cea\u7684\u306b\u8cc3\u91d1\u88dc\u52a9\u91d1\u3068\u3057\u3066\u6a5f\u80fd\u3057\u3001\u653f\u5e9c\u304c\u8cc7\u91d1\u3092\u63d0\u4f9b\u3057\u307e\u3059\u304c\u3001\u96c7\u7528\u4e3b\u306e\u7d66\u4e0e\u30b7\u30b9\u30c6\u30e0\u3092\u901a\u3058\u3066\u652f\u7d66\u3055\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305f\u3001\u4f01\u696d\u306b\u8ffd\u52a0\u30b3\u30b9\u30c8\u3092\u304b\u3051\u305a\u306b\u5f93\u696d\u54e1\u306b\u9ad8\u3044\u7d14\u53ce\u5165\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u3001\u4e0d\u78ba\u5b9f\u306a\u7d4c\u6e08\u30b5\u30a4\u30af\u30eb\u306b\u304a\u3051\u308b\u8cc3\u91d1\u7d1b\u4e89\u3092\u56de\u907f\u3059\u308b\u306e\u306b\u3082\u5f79\u7acb\u3061\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. \u5f93\u696d\u54e1\u306e\u58eb\u6c17\u3068\u5b9a\u7740\u7387\u306e\u5f37\u5316<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f93\u696d\u54e1\u304c\u7a0e\u91d1\u63a7\u9664\u306a\u3057\u3067\u7d66\u4e0e\u5168\u984d\u3092\u53d7\u3051\u53d6\u308b\u3068\u3001\u58eb\u6c17\u3068\u5fe0\u8aa0\u5fc3\u306f\u81ea\u7136\u306b\u5411\u4e0a\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u96e2\u8077\u7387\u306e\u9ad8\u3044\u696d\u754c\uff08\u7e4a\u7dad\u3001\u30db\u30b9\u30d4\u30bf\u30ea\u30c6\u30a3\u306a\u3069\uff09\u3067\u306f\u3001\u3053\u308c\u306b\u3088\u308a\u63a1\u7528\u304a\u3088\u3073\u7814\u4fee\u306e\u30b3\u30b9\u30c8\u304c\u5927\u5e45\u306b\u524a\u6e1b\u3055\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3055\u3089\u306b\u3001\u96c7\u7528\u4e3b\u306f\u652f\u63f4\u7684\u304b\u3064\u9806\u5fdc\u6027\u306e\u3042\u308b\u7d44\u7e54\u3068\u3057\u3066\u81ea\u3089\u3092\u5dee\u5225\u5316\u3057\u3001\u793e\u5185\u6587\u5316\u3068\u793e\u4f1a\u7684\u30a4\u30e1\u30fc\u30b8\u3092\u5f37\u5316\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. \u56de\u5fa9\u3068\u6210\u9577\u306b\u304a\u3051\u308b\u7af6\u4e89\u512a\u4f4d\u6027<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">PMK 72\/2025\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7523\u696d\uff08\u7e4a\u7dad\u3001\u5c65\u7269\u3001\u89b3\u5149\u306a\u3069\uff09\u306f\u3001\u8f38\u51fa\u96c6\u7d04\u578b\u304b\u3064\u52b4\u50cd\u96c6\u7d04\u578b\u3067\u3059\u3002\u3053\u306e\u512a\u9047\u63aa\u7f6e\u3092\u65e9\u671f\u306b\u5c0e\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u4e8b\u696d\u4e3b\u306f\u4ee5\u4e0b\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u88fd\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u3042\u305f\u308a\u306e\u5358\u4f4d\u30b3\u30b9\u30c8\u304c\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002.<\/li>\n\n\n\n<li>\u56fd\u5185\u5916\u3067\u3088\u308a\u7af6\u4e89\u529b\u306e\u3042\u308b\u4fa1\u683c\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002.<\/li>\n\n\n\n<li>\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u3001\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u3001\u5e02\u5834\u62e1\u5927\u306e\u305f\u3081\u306b\u8cc7\u672c\u3092\u89e3\u653e\u3057\u307e\u3059\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u8ca1\u653f\u7684\u6551\u6e08\u63aa\u7f6e\u3092\u81ea\u793e\u306e\u5e45\u5e83\u3044\u6226\u7565\u306b\u7d44\u307f\u8fbc\u3080\u4f01\u696d\u306f\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9075\u5b88\u3092\u9045\u3089\u305b\u305f\u308a\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u6d3b\u7528\u3057\u306a\u304b\u3063\u305f\u308a\u3059\u308b\u7af6\u5408\u4ed6\u793e\u3088\u308a\u3082\u5148\u306b\u6210\u9577\u3092\u52a0\u901f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>5. \u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u8a55\u5224\u306e\u5411\u4e0a<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">PMK 72\/2025\u306e\u9069\u5207\u306a\u5b9f\u65bd\u306f\u3001\u898f\u5236\u9075\u5b88\u3068\u6210\u719f\u5ea6\u3092\u793a\u3059\u3082\u306e\u3067\u3042\u308a\u3001\u3053\u308c\u3089\u306f\u653f\u5e9c\u6a5f\u95a2\u3001\u76e3\u67fb\u4eba\u3001\u6295\u8cc7\u5bb6\u304b\u3089\u9ad8\u304f\u8a55\u4fa1\u3055\u308c\u308b\u8cc7\u8cea\u3067\u3059\u3002\u653f\u5e9c\u306e\u30d7\u30ed\u30b0\u30e9\u30e0\u306b\u65e9\u671f\u306b\u9069\u5fdc\u3059\u308b\u4f01\u696d\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5c06\u6765\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6 \u30b9\u30ad\u30fc\u30e0\u3067\u3088\u308a\u30b9\u30e0\u30fc\u30ba\u306a\u627f\u8a8d\u30d7\u30ed\u30bb\u30b9\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/li>\n\n\n\n<li>\u91d1\u878d\u6a5f\u95a2\u3084\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u306e\u4fe1\u983c\u95a2\u4fc2\u3092\u69cb\u7bc9\u3057\u307e\u3059\u3002.<\/li>\n\n\n\n<li>\u4e0d\u9069\u5207\u306a\u7a0e\u52d9\u51e6\u7406\u306b\u95a2\u9023\u3059\u308b\u76e3\u67fb\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3057\u307e\u3059\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u9577\u671f\u7684\u306b\u306f\u3001\u7a4d\u6975\u7684\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306f\u4f01\u696d\u306e\u56de\u5fa9\u529b\u3068\u5229\u5bb3\u95a2\u4fc2\u8005\u306e\u4fe1\u983c\u306b\u8ca2\u732e\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>6. \u9577\u671f\u7684\u306a\u6226\u7565\u7684\u5229\u76ca<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">PMK 72\/2025 \u306f\u671f\u9593\u9650\u5b9a\u306e\u63aa\u7f6e\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u4f53\u7cfb\u7684\u306a\u653f\u5e9c\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u5b9f\u88c5\u3057\u305f\u7d4c\u9a13\u306f\u3001\u4f01\u696d\u306e\u5185\u90e8\u7a0e\u52d9\u30ac\u30d0\u30ca\u30f3\u30b9 \u30b7\u30b9\u30c6\u30e0\u3092\u5f37\u5316\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<br>\u3053\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306b\u57fa\u3065\u3044\u3066\u6587\u66f8\u5316\u3001\u76e3\u8996\u3001\u5831\u544a\u3092\u884c\u3046\u4f01\u696d\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u5f97\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8ca1\u653f\u306e\u4ed5\u7d44\u307f\u3092\u3088\u308a\u6df1\u304f\u7406\u89e3\u3059\u308b\u3002.<\/li>\n\n\n\n<li>\u5c06\u6765\u7684\u306a\u653f\u5e9c\u95a2\u9023\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u307e\u305f\u306f\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306b\u5bfe\u3059\u308b\u6e96\u5099\u3002.<\/li>\n\n\n\n<li>\u62e1\u5f35\u6027\u3068\u6295\u8cc7\u6e96\u5099\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u3001\u3088\u308a\u5f37\u529b\u306a\u8ca1\u52d9\u5831\u544a\u6587\u5316\u3002.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30d3\u30b8\u30cd\u30b9\u30a4\u30f3\u30d1\u30af\u30c8\u306e\u4f8b<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u5074\u9762<\/strong><\/th><th><strong>PMK 72\/2025\u306a\u3057<\/strong><\/th><th><strong>PMK 72\/2025\u306b\u3088\u308a<\/strong><\/th><\/tr><\/thead><tbody><tr><td><strong>\u5f93\u696d\u54e1\u306e\u624b\u53d6\u308a\u7d66\u4e0e<\/strong><\/td><td>PPh 21 \u3067\u5dee\u3057\u5f15\u304b\u308c\u307e\u3059\uff08\u7d14\u6e1b\u984d\uff09<\/td><td>\u7d66\u4e0e\u5168\u984d\u53d7\u9818\uff08\u7a0e\u91d1\u306f\u653f\u5e9c\u8ca0\u62c5\uff09<\/td><\/tr><tr><td><strong>\u4f01\u696d\u306e\u6d41\u52d5\u6027<\/strong><\/td><td>\u6708\u3005\u306e\u7a0e\u91d1\u306e\u652f\u6255\u3044\u306b\u3088\u308a\u6e1b\u984d<\/td><td>\u6539\u5584\u3055\u308c\u305f\u904b\u7528\u8cc7\u91d1\u306e\u78ba\u4fdd<\/td><\/tr><tr><td><strong>\u5f93\u696d\u54e1\u306e\u58eb\u6c17<\/strong><\/td><td>\u4e2d\u7acb\u307e\u305f\u306f\u4f4e\u3044<\/td><td>\u6e80\u8db3\u5ea6\u3068\u5b9a\u7740\u7387\u306e\u5411\u4e0a<\/td><\/tr><tr><td><strong>\u7af6\u4e89\u4e0a\u306e\u5730\u4f4d<\/strong><\/td><td>\u6a19\u6e96\u4fa1\u683c<\/td><td>\u4fa1\u683c\u8abf\u6574\u3084\u518d\u6295\u8cc7\u306e\u67d4\u8edf\u6027\u304c\u5411\u4e0a<\/td><\/tr><tr><td><strong>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30b9\u30bf\u30f3\u30c7\u30a3\u30f3\u30b0<\/strong><\/td><td>\u4e00\u822c\u7d0d\u7a0e\u8005<\/td><td>\u653f\u5e9c\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u53c2\u52a0\u8005\u3068\u3057\u3066\u8a8d\u5b9a<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30d3\u30b8\u30cd\u30b9\u30aa\u30fc\u30ca\u30fc\u5411\u3051\u306e\u5b9f\u88c5\u306e\u30d2\u30f3\u30c8<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5229\u76ca\u3092\u6700\u5927\u5316\u3059\u308b\u305f\u3081\u306b\u3001\u4e8b\u696d\u4e3b\u306f\u6b21\u306e\u3053\u3068\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u7a0e\u52d9\u7dcf\u5c40 (DGT) \u306b\u767b\u9332\u3055\u308c\u305f\u6b63\u3057\u3044 KLU (\u4e8b\u696d\u5206\u985e\u30b3\u30fc\u30c9) \u3092\u4f7f\u7528\u3057\u3066\u8cc7\u683c\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002.<\/li>\n\n\n\n<li>PMK 72\/2025 \u306e\u4ed8\u9332 A \uff5e C \u3067\u8981\u6c42\u3055\u308c\u3066\u3044\u308b\u3001\u5f93\u696d\u54e1\u30ea\u30b9\u30c8\u3001\u7a0e\u52d9\u30b7\u30fc\u30c8\u3001\u7d66\u4e0e\u8a08\u7b97\u306e\u8a3c\u62e0\u306a\u3069\u306e\u6587\u66f8\u3092\u6e96\u5099\u3057\u307e\u3059\u3002.<\/li>\n\n\n\n<li>\u5931\u683c\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001OSS-RBA \u304a\u3088\u3073 DGT \u30c7\u30fc\u30bf\u3092\u66f4\u65b0\u3057\u307e\u3059\u3002.<\/li>\n\n\n\n<li>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u6b63\u78ba\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u307e\u305f\u306f\u793e\u5185\u8ca1\u52d9\u30c1\u30fc\u30e0\u3068\u9023\u643a\u3057\u307e\u3059\u3002.<\/li>\n\n\n\n<li>\u5f93\u696d\u54e1\u3068\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306b\u3064\u3044\u3066\u900f\u660e\u6027\u3092\u6301\u3063\u3066\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u3068\u308a\u3001\u5584\u610f\u3068\u4fe1\u983c\u3092\u7bc9\u304d\u307e\u3059\u3002.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">2025\u5e74\u9996\u76f8\u4ee4\u7b2c72\u53f7\u306f\u3001\u5358\u306a\u308b\u8ca1\u653f\u898f\u5236\u306b\u3068\u3069\u307e\u3089\u306a\u3044\u6226\u7565\u7684\u6a5f\u4f1a\u3092\u63d0\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4e8b\u696d\u4e3b\u306f\u8ca1\u52d9\u306e\u5b89\u5b9a\u6027\u3092\u5f37\u5316\u3057\u3001\u5f93\u696d\u54e1\u306e\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8\u3092\u5411\u4e0a\u3055\u305b\u3001\u5e02\u5834\u7af6\u4e89\u529b\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u7a4d\u6975\u7684\u304b\u3064\u8cac\u4efb\u3092\u6301\u3063\u3066\u5c0e\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u6b21\u306e\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5373\u6642\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u6551\u6e08\u3092\u78ba\u4fdd\u3057\u3001,<\/li>\n\n\n\n<li>\u5f93\u696d\u54e1\u306e\u6e80\u8db3\u5ea6\u3092\u9ad8\u3081\u3001<\/li>\n\n\n\n<li>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u30d1\u30f3\u30c7\u30df\u30c3\u30af\u5f8c\u306e\u6210\u9577\u8a08\u753b\u306b\u6cbf\u3063\u305f\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3068\u56de\u5fa9\u529b\u306e\u8a55\u5224\u3092\u69cb\u7bc9\u3057\u307e\u3059\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">PMK 72\/2025\u3092\u6d3b\u7528\u3057\u3066\u7a0e\u91d1\u3092\u7bc0\u7d04\u3057\u305f\u3044\u3001\u5c06\u6765\u3092\u898b\u636e\u3048\u305f\u30d3\u30b8\u30cd\u30b9\u30ea\u30fc\u30c0\u30fc\u306b\u3068\u3063\u3066\u3001\u30d3\u30b8\u30cd\u30b9\u30cf\u30d6\u30a2\u30b8\u30a2\u306f <a href=\"https:\/\/stage-env-2026.businesshubasia.com\/ja\/tax-consulting-indonesia\/\">\u5c02\u9580\u7684\u306a\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b9\u30b5\u30fc\u30d3\u30b9\u3092\u901a\u3058\u3066\u304a\u624b\u4f1d\u3044\u3044\u305f\u3057\u307e\u3059<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>In October 2025, the Indonesian Ministry of Finance issued Regulation No. 72 of 2025 (PMK 72\/2025), expanding fiscal support to key industries under the Government-Borne Income Tax (PPh Article 21 DTP) program. This regulation modifies PMK No. 10 of 2025 and now includes not only manufacturing industries\u2014such as textiles, footwear, furniture, and leather goods\u2014but also the tourism sector, one of Indonesia\u2019s core economic drivers. For business owners, this policy represents more than just a temporary tax break. It\u2019s a strategic opportunity to strengthen financial resilience, improve employee satisfaction, and enhance competitiveness in an increasingly challenging economic landscape. What PMK 72\/2025 Offers to Businesses PMK 72\/2025 allows eligible employers to transfer [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":5486,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"country":[9],"service-category":[],"class_list":["post-5484","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-updates","country-indonesia"],"acf":[],"_links":{"self":[{"href":"https:\/\/stage-env-2026.businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/5484","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/stage-env-2026.businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/stage-env-2026.businesshubasia.com\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/stage-env-2026.businesshubasia.com\/ja\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/stage-env-2026.businesshubasia.com\/ja\/wp-json\/wp\/v2\/comments?post=5484"}],"version-history":[{"count":0,"href":"https:\/\/stage-env-2026.businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/5484\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stage-env-2026.businesshubasia.com\/ja\/wp-json\/wp\/v2\/media\/5486"}],"wp:attachment":[{"href":"https:\/\/stage-env-2026.businesshubasia.com\/ja\/wp-json\/wp\/v2\/media?parent=5484"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stage-env-2026.businesshubasia.com\/ja\/wp-json\/wp\/v2\/categories?post=5484"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stage-env-2026.businesshubasia.com\/ja\/wp-json\/wp\/v2\/tags?post=5484"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/stage-env-2026.businesshubasia.com\/ja\/wp-json\/wp\/v2\/country?post=5484"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/stage-env-2026.businesshubasia.com\/ja\/wp-json\/wp\/v2\/service-category?post=5484"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}