{"id":497,"date":"2026-05-15T23:39:25","date_gmt":"2026-05-15T14:39:25","guid":{"rendered":"https:\/\/www.hukugyo.website\/mike\/thailand-tax-filing-pnd91-complete-guide\/"},"modified":"2026-05-16T12:04:56","modified_gmt":"2026-05-16T03:04:56","slug":"thailand-tax-filing-pnd91-complete-guide","status":"publish","type":"post","link":"https:\/\/www.hukugyo.website\/mike\/thailand-tax-filing-pnd91-complete-guide\/","title":{"rendered":"\u30102026\u5e74\u7248\u3011\u30bf\u30a4\u78ba\u5b9a\u7533\u544a(PND91)\u5b8c\u5168\u30ac\u30a4\u30c9\uff5c\u7533\u544a\u671f\u9650\u30fb\u63a7\u9664\u4e00\u89a7\u30fbe-Filing\u624b\u9806"},"content":{"rendered":"<article class=\"tk-article\">\n<header class=\"tk-article-header\">\n<h1>\u30102026\u5e74\u7248\u3011\u30bf\u30a4\u78ba\u5b9a\u7533\u544a(PND91)\u5b8c\u5168\u30ac\u30a4\u30c9\uff5c\u7533\u544a\u671f\u9650\u30fb\u63a7\u9664\u4e00\u89a7\u30fbe-Filing\u624b\u9806<\/h1>\n<div class=\"tk-meta-bar\">\n<span class=\"tk-meta-item\">\ud83d\udcc5 \u66f4\u65b0: 2026-05-13<\/span><br \/>\n<span class=\"tk-meta-item\">\ud83d\udccd \u30bf\u30a4\u6b73\u5165\u5c40<\/span><br \/>\n<span class=\"tk-meta-item\">\u23f0 \u671f\u9650 3\/31\u30fbe-Filing 4\/8<\/span><br \/>\n<span class=\"tk-meta-item\">\ud83d\udcca \u7d2f\u90328\u6bb5\u968e<\/span>\n<\/div>\n<\/header>\n<div class=\"tk-callout tk-callout-info\">\n<strong>\u3053\u306e\u8a18\u4e8b\u3067\u308f\u304b\u308b\u3053\u3068<\/strong><\/p>\n<ul>\n<li>\u30bf\u30a4\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a(PND91)\u306e\u7533\u544a\u671f\u9650\u3068\u7533\u544a\u65b9\u6cd5<\/li>\n<li>\u7d2f\u9032\u8ab2\u7a0e8\u6bb5\u968e\u306e\u6700\u65b0\u7a0e\u7387\u3068\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u4ed5\u7d44\u307f<\/li>\n<li>2026\u5e74\u5ea6\u7248\u30fb\u4e3b\u8981\u63a7\u9664\u4e00\u89a7(\u672c\u4eba\u30fb\u914d\u5076\u8005\u30fb\u89aa\u30fb\u4fdd\u967a\u30fbiDeCo\u7b49)<\/li>\n<li>e-Filing\u3067\u306e\u96fb\u5b50\u7533\u544a\u624b\u9806(\u30bf\u30a4\u8a9e\u306e\u307f\u3060\u304c\u65e5\u672c\u4eba\u3067\u3082\u53ef\u80fd)<\/li>\n<\/ul>\n<\/div>\n<h2>\u30bf\u30a4\u78ba\u5b9a\u7533\u544a(PND91)\u3068\u306f|\u99d0\u5728\u54e1\u304c\u77e5\u308b\u3079\u304d\u57fa\u672c<\/h2>\n<p>\u30bf\u30a4\u3067\u306f\u3001\u30bf\u30a4\u56fd\u5185\u3067<strong>1\u66a6\u5e74\u306b180\u65e5\u4ee5\u4e0a\u6ede\u5728\u3059\u308b\u8005(\u30bf\u30a4\u5c45\u4f4f\u8005)<\/strong>\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7533\u544a\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u300c<strong>PND91(\u0e20.\u0e07.\u0e14.91)<\/strong>\u300d\u3068\u547c\u3073\u3001\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97(\u4e8b\u696d\u30fb\u6295\u8cc7\u30fb\u8cc3\u6599\u7b49)\u304c\u3042\u308b\u5834\u5408\u306f\u300cPND90\u300d\u3092\u4f7f\u3044\u307e\u3059\u3002<\/p>\n<p>\u591a\u304f\u306e\u65e5\u672c\u4eba\u99d0\u5728\u54e1\u306f\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u4eee\u6255\u3044\u306b\u904e\u304e\u305a\u3001<strong>\u5e74\u306b1\u56de\u78ba\u5b9a\u7533\u544a\u3067\u7cbe\u7b97<\/strong>\u3059\u308b\u3053\u3068\u304c\u6cd5\u5f8b\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u63a7\u9664\u3092\u6d3b\u7528\u3057\u306a\u3044\u3068\u6255\u3044\u904e\u304e\u306b\u306a\u308b\u305f\u3081\u3001\u81ea\u5206\u306e\u63a7\u9664\u6761\u4ef6\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<div class=\"tk-callout tk-callout-warn\">\n<strong>\u7533\u544a\u5bfe\u8c61\u8005\u306e\u5224\u5b9a\u57fa\u6e96<\/strong><br \/>\n<strong>\u5c45\u4f4f\u8005(Resident)<\/strong>: 1\u66a6\u5e74(1\/1\u301c12\/31)\u4e2d\u306b\u30bf\u30a4\u306b180\u65e5\u4ee5\u4e0a\u6ede\u5728 \u2192 \u5168\u4e16\u754c\u6240\u5f97\u304c\u8ab2\u7a0e\u5bfe\u8c61(2024\u5e74\u4ee5\u964d\u306e\u6d77\u5916\u6240\u5f97\u9001\u91d1\u5206\u542b\u3080)<br \/>\n<strong>\u975e\u5c45\u4f4f\u8005(Non-Resident)<\/strong>: 180\u65e5\u672a\u6e80 \u2192 \u30bf\u30a4\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306e\u307f\u304c\u8ab2\u7a0e\u5bfe\u8c61<br \/>\n\u72ec\u8eab\u8005\u306e\u5834\u5408\u3001\u5e74\u9593\u8ab2\u7a0e\u6240\u5f97\u304c<strong>12\u4e07\u30d0\u30fc\u30c4\u8d85<\/strong>(\u6708\u53ce\u7d041\u4e07\u30d0\u30fc\u30c4\u8d85)\u3067\u7533\u544a\u7fa9\u52d9\u767a\u751f\u3002\n<\/div>\n<h2>2026\u5e74\u306e\u7533\u544a\u671f\u9650|3\u670831\u65e5 \/ e-Filing \u306a\u30894\u67088\u65e5<\/h2>\n<div class=\"tk-table-wrap\">\n<table class=\"tk-table\">\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u65e5\u4ed8<\/th>\n<th>\u5099\u8003<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5bfe\u8c61\u671f\u9593<\/td>\n<td>2025\u5e741\u67081\u65e5\u301c2025\u5e7412\u670831\u65e5<\/td>\n<td>\u66a6\u5e74\u30d9\u30fc\u30b9<\/td>\n<\/tr>\n<tr>\n<td>\u7533\u544a\u671f\u9650(\u7d19)<\/td>\n<td>2026\u5e743\u670831\u65e5(\u706b)<\/td>\n<td>\u6b73\u5165\u5c40\u7a93\u53e3\u30fb\u90f5\u9001<\/td>\n<\/tr>\n<tr>\n<td>\u7533\u544a\u671f\u9650(e-Filing)<\/td>\n<td>2026\u5e744\u67088\u65e5(\u6c34)<\/td>\n<td>\u6b73\u5165\u5c40Web\u30b7\u30b9\u30c6\u30e0\u7d4c\u7531\u30fb7\u65e5\u5ef6\u9577<\/td>\n<\/tr>\n<tr>\n<td>\u7d0d\u7a0e\u671f\u9650<\/td>\n<td>\u7533\u544a\u3068\u540c\u6642<\/td>\n<td>\u5206\u5272\u6255\u3044\u5bfe\u5fdc\u3042\u308a(3\u30f6\u67083\u56de)<\/td>\n<\/tr>\n<tr>\n<td>\u9084\u4ed8\u51e6\u7406<\/td>\n<td>\u7533\u544a\u304b\u308930\u301c90\u65e5<\/td>\n<td>\u9280\u884c\u632f\u8fbc or PromptPay<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"tk-callout tk-callout-tip\">\n<strong>e-Filing \u304c\u65ad\u7136\u304a\u3059\u3059\u3081<\/strong><br \/>\n\u6b73\u5165\u5c40\u516c\u5f0f\u30b5\u30a4\u30c8(rd.go.th)\u304b\u3089\u96fb\u5b50\u7533\u544a\u3059\u308b\u3068\u3001<strong>\u7533\u544a\u671f\u9650\u304c7\u65e5\u5ef6\u9577<\/strong>\u3055\u308c\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u8a08\u7b97\u30df\u30b9\u81ea\u52d5\u30c1\u30a7\u30c3\u30af\u30fb\u63a7\u9664\u5165\u529b\u30ac\u30a4\u30c9\u4ed8\u304d\u30fb\u9084\u4ed8\u51e6\u7406\u304c\u65e9\u3044\u306e3\u5927\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u30bf\u30a4\u8a9e\u306e\u307f\u306e\u30a4\u30f3\u30bf\u30fc\u30d5\u30a7\u30fc\u30b9\u3067\u3059\u304c\u3001Google\u7ffb\u8a33\u3067\u5341\u5206\u5bfe\u5fdc\u53ef\u80fd\u3002\n<\/div>\n<h2>\u30bf\u30a4\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7d2f\u9032\u7a0e\u7387|8\u6bb5\u968e(2026\u5e74)<\/h2>\n<p>\u30bf\u30a4\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u306f<strong>8\u6bb5\u968e\u306e\u7d2f\u9032\u8ab2\u7a0e<\/strong>\u3067\u3059\u30022024\u5e74\u30fb2025\u5e74\u306b\u7a0e\u7387\u6539\u6b63\u306f\u306a\u304f\u30012026\u5e74\u3082\u4ee5\u4e0b\u306e\u7a0e\u7387\u304c\u7d99\u7d9a\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"tk-table-wrap\">\n<table class=\"tk-table\">\n<thead>\n<tr>\n<th>\u8ab2\u7a0e\u6240\u5f97(\u30d0\u30fc\u30c4)<\/th>\n<th>\u7a0e\u7387<\/th>\n<th>\u6bb5\u968e\u5225\u7a0e\u984d(\u6700\u5927)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>0 \u301c 150,000<\/td>\n<td>0%(\u514d\u7a0e)<\/td>\n<td>0B<\/td>\n<\/tr>\n<tr>\n<td>150,001 \u301c 300,000<\/td>\n<td>5%<\/td>\n<td>7,500B<\/td>\n<\/tr>\n<tr>\n<td>300,001 \u301c 500,000<\/td>\n<td>10%<\/td>\n<td>20,000B<\/td>\n<\/tr>\n<tr>\n<td>500,001 \u301c 750,000<\/td>\n<td>15%<\/td>\n<td>37,500B<\/td>\n<\/tr>\n<tr>\n<td>750,001 \u301c 1,000,000<\/td>\n<td>20%<\/td>\n<td>50,000B<\/td>\n<\/tr>\n<tr>\n<td>1,000,001 \u301c 2,000,000<\/td>\n<td>25%<\/td>\n<td>250,000B<\/td>\n<\/tr>\n<tr>\n<td>2,000,001 \u301c 5,000,000<\/td>\n<td>30%<\/td>\n<td>900,000B<\/td>\n<\/tr>\n<tr>\n<td>5,000,001 \u301c<\/td>\n<td>35%<\/td>\n<td>\u2212<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>\u4f8b: \u5e74\u9593\u8ab2\u7a0e\u6240\u5f9780\u4e07\u30d0\u30fc\u30c4\u306e\u5834\u5408\u3001\u7a0e\u984d\u306f<strong>0+7,500+20,000+37,500+10,000=75,000\u30d0\u30fc\u30c4<\/strong>(\u5404\u6bb5\u968e\u306e\u6bb5\u968e\u5225\u7a0e\u984d\u3092\u5408\u7b97)\u3002\u65e5\u672c\u306e\u7d2f\u9032\u3068\u540c\u3058\u69cb\u9020\u3067\u3001\u8d85\u904e\u5206\u306e\u307f\u9ad8\u3044\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2>\u63a7\u9664\u306e3\u5c64\u69cb\u9020|\u7d66\u4e0e\u6240\u5f97\u63a7\u9664+\u4eba\u7684\u63a7\u9664+\u305d\u306e\u4ed6\u63a7\u9664<\/h2>\n<h3>\u7b2c1\u5c64: \u7d66\u4e0e\u6240\u5f97\u63a7\u9664(\u81ea\u52d5)<\/h3>\n<p>\u7d66\u4e0e\u6240\u5f97\u306e<strong>50%\u3001\u4e0a\u965010\u4e07\u30d0\u30fc\u30c4<\/strong>\u304c\u81ea\u52d5\u7684\u306b\u7d4c\u8cbb\u3068\u3057\u3066\u63a7\u9664\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u9078\u629e\u4e0d\u8981\u30fb\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u8a18\u5165\u3059\u308b\u3060\u3051\u3067\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u7b2c2\u5c64: \u4eba\u7684\u63a7\u9664(\u5bb6\u65cf\u69cb\u6210)<\/h3>\n<div class=\"tk-table-wrap\">\n<table class=\"tk-table\">\n<thead>\n<tr>\n<th>\u63a7\u9664\u9805\u76ee<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u6761\u4ef6<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u672c\u4eba\u63a7\u9664<\/td>\n<td>60,000B<\/td>\n<td>\u7121\u6761\u4ef6\u30fb\u5168\u54e1\u9069\u7528<\/td>\n<\/tr>\n<tr>\n<td>\u914d\u5076\u8005\u63a7\u9664<\/td>\n<td>60,000B<\/td>\n<td>\u914d\u5076\u8005\u306b\u6240\u5f97\u304c\u306a\u3044\u5834\u5408\u306e\u307f<\/td>\n<\/tr>\n<tr>\n<td>\u5b50\u4f9b\u63a7\u9664(1\u4eba\u76ee)<\/td>\n<td>30,000B<\/td>\n<td>20\u6b73\u672a\u6e80 or 25\u6b73\u672a\u6e80\u306e\u5c31\u5b66\u4e2d<\/td>\n<\/tr>\n<tr>\n<td>\u5b50\u4f9b\u63a7\u9664(2\u4eba\u76ee\u4ee5\u964d\u30fb2018\u5e74\u4ee5\u964d\u51fa\u751f)<\/td>\n<td>60,000B<\/td>\n<td>\u4e0a\u8a18+1\u4eba\u306b\u3064\u304d30,000B\u8ffd\u52a0<\/td>\n<\/tr>\n<tr>\n<td>\u89aa\u63a7\u9664(\u914d\u5076\u8005\u306e\u89aa\u542b\u3080)<\/td>\n<td>30,000B\/\u4eba<\/td>\n<td>60\u6b73\u4ee5\u4e0a\u30fb\u5e74\u53ce3\u4e07B\u4ee5\u4e0b\u30fb\u6700\u59274\u540d<\/td>\n<\/tr>\n<tr>\n<td>\u969c\u5bb3\u8005\u6276\u990a\u63a7\u9664<\/td>\n<td>60,000B\/\u4eba<\/td>\n<td>\u672c\u4eba\u307e\u305f\u306f\u6276\u990a\u5bb6\u65cf\u304c\u969c\u5bb3\u8005<\/td>\n<\/tr>\n<tr>\n<td>\u51fa\u7523\u63a7\u9664<\/td>\n<td>\u6700\u592760,000B<\/td>\n<td>\u598a\u5a66\u5065\u8a3a\u30fb\u51fa\u7523\u8cbb\u7528\u306e\u5b9f\u8cbb<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3>\u7b2c3\u5c64: \u305d\u306e\u4ed6\u63a7\u9664(\u4efb\u610f\u3067\u6d3b\u7528)<\/h3>\n<div class=\"tk-table-wrap\">\n<table class=\"tk-table\">\n<thead>\n<tr>\n<th>\u63a7\u9664\u9805\u76ee<\/th>\n<th>\u4e0a\u9650<\/th>\n<th>\u6761\u4ef6<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u793e\u4f1a\u4fdd\u967a\u6599(Social Security)<\/td>\n<td>9,000B\/\u5e74<\/td>\n<td>\u7d66\u4e0e\u304b\u3089\u81ea\u52d5\u5929\u5f15\u304d\u5206<\/td>\n<\/tr>\n<tr>\n<td>\u9000\u8077\u57fa\u91d1(Provident Fund)<\/td>\n<td>\u7d66\u4e0e15%\u30fb\u4e0a\u965050\u4e07B<\/td>\n<td>\u4f1a\u793e\u306e\u5236\u5ea6\u306b\u52a0\u5165\u6642<\/td>\n<\/tr>\n<tr>\n<td>RMF(\u8001\u5f8c\u8cc7\u91d1\u6295\u4fe1)<\/td>\n<td>\u6240\u5f9730%\u30fb\u4e0a\u965050\u4e07B<\/td>\n<td>5\u5e74\u4ee5\u4e0a\u4fdd\u6709\u30fb55\u6b73\u4ee5\u964d\u53d6\u5d29<\/td>\n<\/tr>\n<tr>\n<td>SSF(\u7a4d\u7acb\u6295\u4fe1)<\/td>\n<td>\u6240\u5f9730%\u30fb\u4e0a\u965020\u4e07B<\/td>\n<td>10\u5e74\u4ee5\u4e0a\u4fdd\u6709<\/td>\n<\/tr>\n<tr>\n<td>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/td>\n<td>10\u4e07B(\u533b\u7642\u542b\u3080)<\/td>\n<td>\u30bf\u30a4\u306e\u4fdd\u967a\u4f1a\u793e\u306e\u5951\u7d04<\/td>\n<\/tr>\n<tr>\n<td>\u533b\u7642\u4fdd\u967a\u6599\u63a7\u9664<\/td>\n<td>2.5\u4e07B(\u751f\u547d\u3068\u5408\u7b9710\u4e07B)<\/td>\n<td>\u672c\u4eba\u5206<\/td>\n<\/tr>\n<tr>\n<td>\u89aa\u306e\u533b\u7642\u4fdd\u967a\u6599\u63a7\u9664<\/td>\n<td>15,000B\/\u5e74<\/td>\n<td>\u89aa\u304c60\u6b73\u4ee5\u4e0a\u30fb\u5e74\u53ce3\u4e07B\u4ee5\u4e0b<\/td>\n<\/tr>\n<tr>\n<td>\u4f4f\u5b85\u30ed\u30fc\u30f3\u5229\u606f\u63a7\u9664<\/td>\n<td>10\u4e07B\/\u5e74<\/td>\n<td>\u30bf\u30a4\u56fd\u5185\u4e0d\u52d5\u7523<\/td>\n<\/tr>\n<tr>\n<td>\u5bc4\u4ed8\u91d1\u63a7\u9664<\/td>\n<td>\u6240\u5f9710%\u307e\u3067<\/td>\n<td>\u8a8d\u5b9a\u56e3\u4f53\u3078\u306e\u5bc4\u4ed8<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"tk-callout tk-callout-warn\">\n<strong>\u9000\u8077\u95a2\u9023\u63a7\u9664\u306e\u5408\u7b97\u4e0a\u9650<\/strong><br \/>\nProvident Fund\u30fbRMF\u30fbSSF\u30fbpension life insurance\u306e<strong>\u5408\u8a08\u4e0a\u9650\u306f50\u4e07\u30d0\u30fc\u30c4\/\u5e74<\/strong>\u3002\u3053\u308c\u3092\u8d85\u3048\u3066\u3082\u5404\u4e0a\u9650\u306f\u4f7f\u3048\u307e\u3059\u304c\u3001\u8d85\u904e\u5206\u306f\u63a7\u9664\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002\n<\/div>\n<h2>\u7533\u544a\u66f8(PND91)\u306e\u4e3b\u306a\u8a18\u5165\u9805\u76ee<\/h2>\n<p>PND91\u306f4\u30da\u30fc\u30b8\u69cb\u6210\u3067\u3001\u4ee5\u4e0b\u306e\u9806\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h3>Page 1: \u672c\u4eba\u60c5\u5831<\/h3>\n<ul>\n<li>\u540d\u524d\u30fb\u30bf\u30a4\u8a9e\u8868\u8a18(\u30d1\u30b9\u30dd\u30fc\u30c8\u8a18\u8f09\u3069\u304a\u308a)<\/li>\n<li>\u7d0d\u7a0e\u8005\u756a\u53f7(13\u6841\u30fbTax ID)<\/li>\n<li>\u30d1\u30b9\u30dd\u30fc\u30c8\u756a\u53f7<\/li>\n<li>\u4f4f\u6240(\u30bf\u30a4\u56fd\u5185\u30fbTM30 \u3068\u4e00\u81f4\u3055\u305b\u308b)<\/li>\n<li>\u914d\u5076\u8005\u60c5\u5831(\u8a72\u5f53\u8005\u306e\u307f)<\/li>\n<\/ul>\n<h3>Page 2: \u6240\u5f97\u660e\u7d30<\/h3>\n<ul>\n<li>\u7d66\u4e0e\u6240\u5f97(Section 40(1))<\/li>\n<li>\u6e90\u6cc9\u5fb4\u53ce\u6e08\u984d(50 Tawi 2\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u91d1\u984d)<\/li>\n<li>\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306fPND90\u306b\u5207\u66ff\u5fc5\u8981<\/li>\n<\/ul>\n<h3>Page 3: \u63a7\u9664\u660e\u7d30<\/h3>\n<ul>\n<li>\u4eba\u7684\u63a7\u9664(\u672c\u4eba\u30fb\u914d\u5076\u8005\u30fb\u5b50\u30fb\u89aa)<\/li>\n<li>\u5404\u7a2e\u4fdd\u967a\u6599\u30fb\u6295\u4fe1\u30fb\u4f4f\u5b85\u30ed\u30fc\u30f3\u5229\u606f<\/li>\n<li>\u5bc4\u4ed8\u91d1<\/li>\n<\/ul>\n<h3>Page 4: \u8a08\u7b97\u6b04<\/h3>\n<ul>\n<li>\u8ab2\u7a0e\u6240\u5f97\u7b97\u51fa<\/li>\n<li>\u6bb5\u968e\u5225\u7a0e\u984d\u8a08\u7b97<\/li>\n<li>\u9084\u4ed8\u984d or \u8ffd\u7d0d\u984d<\/li>\n<li>\u9280\u884c\u53e3\u5ea7\u60c5\u5831(\u9084\u4ed8\u6642)<\/li>\n<\/ul>\n<div class=\"tk-callout tk-callout-tip\">\n<strong>50 Tawi 2(\u6e90\u6cc9\u5fb4\u53ce\u7968)\u3068\u306f<\/strong><br \/>\n\u30bf\u30a4\u8a9e\u306e\u6b63\u5f0f\u540d\u79f0\u300c\u0e2b\u0e19\u0e31\u0e07\u0e2a\u0e37\u0e2d\u0e23\u0e31\u0e1a\u0e23\u0e2d\u0e07\u0e01\u0e32\u0e23\u0e2b\u0e31\u0e01\u0e20\u0e32\u0e29\u0e35 \u0e13 \u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22\u300d\u3001\u66f8\u5f0f\u756a\u53f7\u300c50 \u0e17\u0e27\u0e34(50 Tawi)\u300d\u3068\u547c\u3070\u308c\u308b\u96c7\u7528\u4e3b\u767a\u884c\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3002\u4f1a\u793e\u304c\u5e74\u5ea6\u7d42\u4e86\u5f8c\u306b\u767a\u884c(\u76ee\u5b891\u6708\u672b\u301c2\u6708)\u3002\u3053\u308c\u304c\u306a\u3044\u3068\u7533\u544a\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u5fc5\u305a\u53d7\u3051\u53d6\u308a\u3001\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\n<\/div>\n<h2>e-Filing\u7533\u544a\u624b\u9806|\u6b73\u5165\u5c40Web\u30b7\u30b9\u30c6\u30e0<\/h2>\n<h3>\u6e96\u5099\u7269<\/h3>\n<ul>\n<li>13\u6841\u306e\u30bf\u30a4\u7d0d\u7a0e\u8005\u756a\u53f7(Tax ID)<\/li>\n<li>\u30d1\u30b9\u30ef\u30fc\u30c9(\u521d\u56de\u767b\u9332\u6642\u306b\u8a2d\u5b9a)<\/li>\n<li>50 Tawi 2(\u6e90\u6cc9\u5fb4\u53ce\u7968)\u306e\u6570\u5024<\/li>\n<li>\u63a7\u9664\u8a3c\u660e\u66f8(\u4fdd\u967a\u30fb\u6295\u4fe1\u30fb\u5bc4\u4ed8\u306a\u3069)\u306e\u6570\u5024<\/li>\n<li>\u9084\u4ed8\u5148\u306e\u30bf\u30a4\u9280\u884c\u53e3\u5ea7\u756a\u53f7<\/li>\n<\/ul>\n<h3>\u7533\u544a\u30b9\u30c6\u30c3\u30d7<\/h3>\n<ol>\n<li><strong>\u6b73\u5165\u5c40\u516c\u5f0f\u30b5\u30a4\u30c8\u306b\u30a2\u30af\u30bb\u30b9<\/strong>: <code>https:\/\/www.rd.go.th\/<\/code> \u2192 \u300c\u0e22\u0e37\u0e48\u0e19\u0e41\u0e1a\u0e1a\u0e17\u0e32\u0e07\u0e2d\u0e34\u0e19\u0e40\u0e17\u0e2d\u0e23\u0e4c\u0e40\u0e19\u0e47\u0e15(\u30aa\u30f3\u30e9\u30a4\u30f3\u7533\u544a)\u300d<\/li>\n<li><strong>\u521d\u56de\u767b\u9332<\/strong>: \u7d0d\u7a0e\u8005\u756a\u53f7\u30fb\u30d1\u30b9\u30dd\u30fc\u30c8\u756a\u53f7\u30fb\u96fb\u8a71\u756a\u53f7\u3067\u767b\u9332(\u521d\u5e74\u5ea6\u306e\u307f)<\/li>\n<li><strong>\u30ed\u30b0\u30a4\u30f3\u5f8c\u3001PND91 \u3092\u9078\u629e<\/strong><\/li>\n<li><strong>\u672c\u4eba\u60c5\u5831\u30fb\u6240\u5f97\u30fb\u63a7\u9664\u3092\u5165\u529b<\/strong>(Google\u7ffb\u8a33\u4f75\u7528\u304c\u73fe\u5b9f\u7684)<\/li>\n<li><strong>\u81ea\u52d5\u8a08\u7b97\u7d50\u679c\u3092\u78ba\u8a8d<\/strong>(\u6bb5\u968e\u5225\u7a0e\u984d\u8a08\u7b97\u304c\u81ea\u52d5\u8868\u793a\u3055\u308c\u308b)<\/li>\n<li><strong>\u9084\u4ed8 or \u8ffd\u7d0d\u306e\u9078\u629e<\/strong>: \u9084\u4ed8\u6642\u306f\u9280\u884c\u53e3\u5ea7\u5165\u529b<\/li>\n<li><strong>\u9001\u4fe1 \u2192 \u78ba\u8a8d\u30e1\u30fc\u30eb\u3092\u53d7\u4fe1<\/strong><\/li>\n<li><strong>\u8ffd\u7d0d\u304c\u3042\u308b\u5834\u5408\u306f\u6c7a\u6e08<\/strong>: \u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\/QR\u30b3\u30fc\u30c9\/\u9280\u884c\u632f\u8fbc<\/li>\n<\/ol>\n<h3>\u9084\u4ed8\u307e\u3067\u306e\u65e5\u6570<\/h3>\n<p>e-Filing\u5f8c\u3001<strong>30\u301c90\u65e5\u3067\u9084\u4ed8\u91d1\u304c\u9280\u884c\u53e3\u5ea7\u306b\u632f\u308a\u8fbc\u307e\u308c\u308b<\/strong>\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u30aa\u30ea\u30b8\u30ca\u30eb\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u305f\u5834\u5408\u306f\u3001\u8ffd\u52a0\u90f5\u9001\u304c\u5fc5\u8981(\u51e6\u7406\u671f\u9593\u304c\u3055\u3089\u306b\u5ef6\u9577)\u3002<\/p>\n<h2>\u6b73\u5165\u5c40\u306e\u4e3b\u8981\u7a93\u53e3|\u30bf\u30a4\u56fd\u5185<\/h2>\n<div class=\"tk-place\">\n<h4>1. \u30d0\u30f3\u30b3\u30af\u6b73\u5165\u5c40\u672c\u90e8<\/h4>\n<p><strong>\u4f4f\u6240<\/strong>: 90 Soi Phaholyothin 7, Phaholyothin Rd, Phayathai, Bangkok 10400<br \/>\n<strong>\u6700\u5bc4\u99c5<\/strong>: BTS\u30a2\u30fc\u30ea\u30fc\u99c5(Ari) 1\u756a\u51fa\u53e3\u304b\u3089\u5f92\u6b6910\u5206<br \/>\n<strong>\u55b6\u696d\u6642\u9593<\/strong>: \u6708\u301c\u91d1 8:30\u301c16:30(\u663c\u4f11\u307f12:00\u301c13:00)<br \/>\n<strong>\u5099\u8003<\/strong>: \u5168\u56fd\u306e\u6b73\u5165\u5c40\u3092\u7d71\u62ec\u3059\u308b\u672c\u90e8\u3002\u7a93\u53e3\u5bfe\u5fdc\u30fb\u82f1\u8a9e\u5bfe\u5fdc\u30b9\u30bf\u30c3\u30d5\u3042\u308a\u3002<\/p>\n<\/div>\n<div class=\"tk-place\">\n<h4>2. \u30d0\u30f3\u30b3\u30af\u6b73\u5165\u5c40 \u533a\u5f79\u6240\u7a93\u53e3<\/h4>\n<p><strong>\u4f4f\u6240<\/strong>: \u5404\u533a\u5f79\u6240\u5185\u306b\u7a93\u53e3\u3042\u308a<br \/>\n<strong>\u4f8b<\/strong>: Wattana\u30fbKlong Toey\u30fbSukhumvit \u30a8\u30ea\u30a2\u99d0\u5728\u54e1\u306f\u30ef\u30c3\u30bf\u30ca\u533a(Watthana)\u6b73\u5165\u5c40\u3092\u5229\u7528<br \/>\n<strong>\u55b6\u696d\u6642\u9593<\/strong>: \u6708\u301c\u91d1 8:30\u301c16:30<br \/>\n<strong>\u5099\u8003<\/strong>: \u7d19\u7533\u544a\u30fb\u63a7\u9664\u8a3c\u660e\u66f8\u539f\u672c\u63d0\u51fa\u6642\u306b\u5229\u7528\u3002\u6df7\u96d1\u5ea6\u306f\u672c\u90e8\u3088\u308a\u5c11\u306a\u3081\u3002<\/p>\n<\/div>\n<h2>FAQ|\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<div class=\"tk-faq-item\">\n<h3>Q1. \u65e5\u672c\u3067\u306e\u7a0e\u91d1\u3068\u30bf\u30a4\u3067\u306e\u7a0e\u91d1\u306f\u4e8c\u91cd\u8ab2\u7a0e\u306b\u306a\u3089\u306a\u3044?<\/h3>\n<p>\u65e5\u672c\u3068\u30bf\u30a4\u306f<strong>\u300c\u65e5\u30bf\u30a4\u79df\u7a0e\u6761\u7d04\u300d<\/strong>\u3092\u7de0\u7d50\u3057\u3066\u304a\u308a\u3001\u4e8c\u91cd\u8ab2\u7a0e\u306f\u539f\u5247\u56de\u907f\u3055\u308c\u307e\u3059\u3002\u30bf\u30a4\u3067\u652f\u6255\u3063\u305f\u7a0e\u91d1\u306f\u3001\u65e5\u672c\u306e\u78ba\u5b9a\u7533\u544a\u3067\u300c\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u300d\u3068\u3057\u3066\u7533\u544a\u3059\u308c\u3070\u3001\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u304b\u3089\u5dee\u3057\u5f15\u3051\u307e\u3059(\u65e5\u672c\u306b\u5c45\u4f4f\u3059\u308b\u5834\u5408)\u3002\u8a73\u7d30\u306f\u65e5\u672c\u306e\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3092\u63a8\u5968\u3002<\/p>\n<\/div>\n<div class=\"tk-faq-item\">\n<h3>Q2. \u30bf\u30a4\u8a9e\u304c\u5206\u304b\u3089\u306a\u3044\u3051\u3069\u81ea\u5206\u3067\u7533\u544a\u3067\u304d\u308b?<\/h3>\n<p>\u306f\u3044\u3001\u53ef\u80fd\u3067\u3059\u3002e-Filing \u306f Google\u7ffb\u8a33\u306e\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u7ffb\u8a33\u6a5f\u80fd\u3067\u5341\u5206\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u63a7\u9664\u9805\u76ee\u306e\u5165\u529b\u30df\u30b9\u306f\u8ffd\u7d0d\u30ea\u30b9\u30af\u306b\u76f4\u7d50\u3059\u308b\u305f\u3081\u3001\u521d\u5e74\u5ea6\u306f<strong>\u4f1a\u8a08\u4e8b\u52d9\u6240\u4ee3\u884c(\u8cbb\u75282,000\u301c5,000B)<\/strong>\u3092\u4f7f\u3046\u306e\u3082\u5408\u7406\u7684\u30022\u5e74\u76ee\u4ee5\u964d\u306f\u81ea\u529b\u3067\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u65b9\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"tk-faq-item\">\n<h3>Q3. \u9084\u4ed8\u304c\u3042\u308b\u304b\u8ffd\u7d0d\u304c\u3042\u308b\u304b\u5148\u306b\u5206\u304b\u308b?<\/h3>\n<p>\u306f\u3044\u3001e-Filing \u306a\u3089\u5165\u529b\u9014\u4e2d\u3067\u81ea\u52d5\u8a08\u7b97\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002\u4e00\u822c\u7684\u306a\u99d0\u5728\u54e1(\u5e74\u53ce100\u301c200\u4e07B\u30fb\u914d\u5076\u8005\u63a7\u9664\u3042\u308a)\u306f<strong>\u9084\u4ed8\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044<\/strong>\u3067\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u306f\u63a7\u9664\u3092\u8003\u616e\u305b\u305a\u6700\u5927\u7a0e\u7387\u3067\u8a08\u7b97\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u63a7\u9664\u3092\u7533\u544a\u3059\u308b\u3068\u5dee\u984d\u5206\u304c\u9084\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"tk-faq-item\">\n<h3>Q4. \u7533\u544a\u3057\u5fd8\u308c\u305f\u5834\u5408\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u306f?<\/h3>\n<p>\u7533\u544a\u671f\u9650\u3092\u904e\u304e\u308b\u3068<strong>\u8ffd\u5fb4\u7a0e1.5%\/\u6708<\/strong>(\u5e74\u738718%)+\u7f70\u91d1\u6700\u59272,000\u30d0\u30fc\u30c4\u3002\u3055\u3089\u306b\u5ef6\u6ede\u671f\u9593\u304c\u9577\u3044\u3068\u3001\u8abf\u67fb\u5bfe\u8c61\u306b\u306a\u308a\u904e\u53bb5\u5e74\u5206\u307e\u3067\u9061\u53ca\u8abf\u67fb\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u3002\u6c17\u3065\u3044\u305f\u3089\u901f\u3084\u304b\u306b\u4efb\u610f\u7533\u544a\u3059\u308b\u306e\u304c\u5b89\u5168\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"tk-faq-item\">\n<h3>Q5. \u30bf\u30a4\u3067\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u53ce\u5165(\u682a\u5f0f\u6295\u8cc7\u306a\u3069)\u304c\u3042\u308b\u5834\u5408\u306f?<\/h3>\n<p>\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306f<strong>PND91\u3067\u306f\u306a\u304fPND90<\/strong>\u3092\u4f7f\u3044\u307e\u3059\u3002\u682a\u5f0f\u8b72\u6e21\u76ca\u306f\u539f\u5247\u975e\u8ab2\u7a0e(\u30bf\u30a4\u8a3c\u5238\u53d6\u5f15\u6240\u4e0a\u5834\u9298\u67c4)\u3001\u914d\u5f53\u91d1\u306f10%\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\u304c\u539f\u5247\u3002\u6d77\u5916\u306e\u682a\u5f0f\u53d6\u5f15\u3084\u6697\u53f7\u8cc7\u7523\u53d6\u5f15\u306f2024\u5e74\u4ee5\u964d\u300c\u30bf\u30a4\u3078\u306e\u9001\u91d1\u6642\u306b\u8ab2\u7a0e\u300d\u5bfe\u8c61\u306b\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u5c02\u9580\u5bb6\u76f8\u8ac7\u3092\u63a8\u5968\u3002<\/p>\n<\/div>\n<div class=\"tk-faq-item\">\n<h3>Q6. LTF \/ RMF \/ SSF \u306e\u9055\u3044\u306f?<\/h3>\n<p><strong>LTF(Long Term Fund)<\/strong>\u306f2019\u5e74\u3067\u63a7\u9664\u5ec3\u6b62\u3002\u73fe\u5728\u4f7f\u3048\u308b\u306e\u306f<strong>RMF<\/strong>(\u8001\u5f8c\u8cc7\u91d1\u7279\u5316\u30fb55\u6b73\u307e\u3067\u53d6\u5d29\u4e0d\u53ef)\u3068<strong>SSF(Super Savings Fund)<\/strong>(10\u5e74\u4ee5\u4e0a\u4fdd\u6709)\u3002RMF\u306f\u6240\u5f9730%\u30fb\u4e0a\u965050\u4e07B\u3001SSF\u306f\u6240\u5f9730%\u30fb\u4e0a\u965020\u4e07B\u3002\u4e21\u65b9\u4f7f\u3048\u307e\u3059\u304c\u3001\u5e74\u91d1\u95a2\u9023\u5408\u7b97\u4e0a\u965050\u4e07B\u306b\u306f\u6ce8\u610f\u3002<\/p>\n<\/div>\n<div class=\"tk-faq-item\">\n<h3>Q7. \u65e5\u672c\u5e30\u56fd\u5f8c\u306b\u30bf\u30a4\u306e\u9084\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u308c\u308b?<\/h3>\n<p>\u306f\u3044\u3001\u53ef\u80fd\u3067\u3059\u3002\u30bf\u30a4\u56fd\u5185\u9280\u884c\u53e3\u5ea7\u3092\u89e3\u7d04\u3057\u306a\u3051\u308c\u3070\u3001\u9084\u4ed8\u91d1\u306f\u53e3\u5ea7\u306b\u632f\u308a\u8fbc\u307e\u308c\u307e\u3059\u3002<strong>\u9280\u884c\u53e3\u5ea7\u3092\u7dad\u6301<\/strong>\u3057\u3001\u5e741\u56de\u7a0b\u5ea6\u306f\u30aa\u30f3\u30e9\u30a4\u30f3\u30a2\u30af\u30bb\u30b9\u3057\u3066\u6b8b\u9ad8\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u9589\u9396\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u5225\u9014\u4ee3\u7406\u4eba\u6307\u5b9a\u3084\u90f5\u9001\u5c0f\u5207\u624b\u306a\u3069\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"tk-faq-item\">\n<h3>Q8. \u99d0\u5728\u54e1\u624b\u5f53(\u4f4f\u5b85\u624b\u5f53\u30fb\u5bb6\u65cf\u624b\u5f53)\u306f\u8ab2\u7a0e\u5bfe\u8c61?<\/h3>\n<p>\u539f\u5247\u3059\u3079\u3066\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002<strong>\u7d66\u4e0e+\u5404\u7a2e\u624b\u5f53=\u7dcf\u652f\u7d66\u984d<\/strong>\u304c\u8ab2\u7a0e\u6240\u5f97\u306e\u5143\u306b\u306a\u308a\u307e\u3059\u3002\u4f8b\u5916\u3068\u3057\u3066\u3001\u696d\u52d9\u4e0a\u306e\u51fa\u5f35\u65c5\u8cbb\u30fb\u898f\u5b9a\u5185\u306e\u901a\u52e4\u624b\u5f53\u306a\u3069\u306f\u975e\u8ab2\u7a0e\u6271\u3044\u306e\u5834\u5408\u3042\u308a\u3002\u4f1a\u793e\u306e\u7d4c\u7406\u90e8\u9580\u306b\u300c\u8ab2\u7a0e\u6271\u3044\u9805\u76ee\u30ea\u30b9\u30c8\u300d\u3092\u78ba\u8a8d\u3059\u308b\u306e\u304c\u78ba\u5b9f\u3067\u3059\u3002<\/p>\n<\/div>\n<h2>\u30bf\u30a4\u30af\u30e9\u30b7\u306e\u95a2\u9023\u8a18\u4e8b<\/h2>\n<div class=\"tk-related-cards\">\n<a href=\"https:\/\/www.hukugyo.website\/mike\/thailand-marriage-spouse-visa-complete-guide\/\" class=\"tk-related-card is-cat-visa\"><\/p>\n<div class=\"tk-related-card-body\">\n<div class=\"tk-related-card-cat\">\ud83d\udcc2 \u30d3\u30b6\u30fb\u884c\u653f<\/div>\n<div class=\"tk-related-card-title\">\u30bf\u30a4\u7d50\u5a5a\u30d3\u30b6(Non-O)\u5b8c\u5168\u30ac\u30a4\u30c9<\/div>\n<div class=\"tk-related-card-meta\"><span>\ud83d\udc68\u200d\ud83d\udcbc \u99d0\u5728\u54e1<\/span><\/div>\n<\/div>\n<p><\/a><br \/>\n<a href=\"https:\/\/www.hukugyo.website\/mike\/arrival-30days-checklist\/\" class=\"tk-related-card is-cat-visa\"><\/p>\n<div class=\"tk-related-card-body\">\n<div class=\"tk-related-card-cat\">\ud83d\udcc2 \u30d3\u30b6\u30fb\u884c\u653f<\/div>\n<div class=\"tk-related-card-title\">\u7740\u4efb30\u65e5\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u5b8c\u5168\u30ac\u30a4\u30c9<\/div>\n<div class=\"tk-related-card-meta\"><span>\ud83d\udc68\u200d\ud83d\udcbc \u99d0\u5728\u54e1<\/span><\/div>\n<\/div>\n<p><\/a><br \/>\n<a href=\"https:\/\/www.hukugyo.website\/mike\/90day-report-tm47-complete-guide\/\" class=\"tk-related-card is-cat-visa\"><\/p>\n<div class=\"tk-related-card-body\">\n<div class=\"tk-related-card-cat\">\ud83d\udcc2 \u30d3\u30b6\u30fb\u884c\u653f<\/div>\n<div class=\"tk-related-card-title\">90\u65e5\u30ec\u30dd\u30fc\u30c8(TM47)\u5b8c\u5168\u30ac\u30a4\u30c9<\/div>\n<div class=\"tk-related-card-meta\"><span>\ud83d\udc68\u200d\ud83d\udcbc \u99d0\u5728\u54e1<\/span><\/div>\n<\/div>\n<p><\/a>\n<\/div>\n<div class=\"tk-line-cta\">\n<h3>\u30bf\u30a4\u751f\u6d3b\u306e\u6700\u65b0\u60c5\u5831\u3092LINE\u3067\u53d7\u3051\u53d6\u308b<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u30fb\u7a0e\u5236\u6539\u6b63\u30fb\u884c\u653f\u624b\u7d9a\u304d\u3092\u67082\u56de\u304a\u5c4a\u3051\u3002<\/p>\n<p><a href=\"https:\/\/lin.ee\/VI5ioNu\" class=\"tk-line-button\">LINE\u53cb\u3060\u3061\u8ffd\u52a0<\/a>\n<\/div>\n<\/article>\n","protected":false},"excerpt":{"rendered":"<p>\u30102026\u5e74\u7248\u3011\u30bf\u30a4\u78ba\u5b9a\u7533\u544a(PND91)\u5b8c\u5168\u30ac\u30a4\u30c9\uff5c\u7533\u544a\u671f\u9650\u30fb\u63a7\u9664\u4e00\u89a7\u30fbe-Filing\u624b\u9806 \ud83d\udcc5 \u66f4\u65b0: 2026-05-13 \ud83d\udccd \u30bf\u30a4\u6b73\u5165\u5c40 \u23f0 \u671f\u9650 3\/\u2026<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[1153,752,1152,1151,1154,1155],"class_list":["post-497","post","type-post","status-publish","format-standard","hentry","category-tax","tag-e-filing","tag-pnd91","tag-1152","tag-1151","tag-1154","tag-1155"],"_links":{"self":[{"href":"https:\/\/www.hukugyo.website\/mike\/wp-json\/wp\/v2\/posts\/497","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hukugyo.website\/mike\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hukugyo.website\/mike\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hukugyo.website\/mike\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hukugyo.website\/mike\/wp-json\/wp\/v2\/comments?post=497"}],"version-history":[{"count":1,"href":"https:\/\/www.hukugyo.website\/mike\/wp-json\/wp\/v2\/posts\/497\/revisions"}],"predecessor-version":[{"id":652,"href":"https:\/\/www.hukugyo.website\/mike\/wp-json\/wp\/v2\/posts\/497\/revisions\/652"}],"wp:attachment":[{"href":"https:\/\/www.hukugyo.website\/mike\/wp-json\/wp\/v2\/media?parent=497"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hukugyo.website\/mike\/wp-json\/wp\/v2\/categories?post=497"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hukugyo.website\/mike\/wp-json\/wp\/v2\/tags?post=497"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}