{"id":16353,"date":"2019-01-03T05:21:53","date_gmt":"2019-01-02T18:21:53","guid":{"rendered":"https:\/\/ezytaxonline.com.au\/site\/?p=16353"},"modified":"2020-12-12T19:22:57","modified_gmt":"2020-12-12T09:22:57","slug":"03012019","status":"publish","type":"post","link":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/03012019\/","title":{"rendered":"\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u306e\u7d4c\u8cbb\u3092\u5225\u306e\u89d2\u5ea6\u304b\u3089\u898b\u3066\u307f\u3088\u3046 – \u7d4c\u8cbb\u8a08\u4e0a\u306e\u6839\u5e79\u306f\u3053\u3053\u306b\u3042\u308b"},"content":{"rendered":"

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\u307e\u305a\u3001\u7d4c\u8cbb\u3068\u3044\u3046\u306e\u306f<\/p>\n

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\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u5927\u7fa9\u540d\u5206\u306b\u3088\u3063\u3066\u8ab2\u7a0e\u53ce\u5165\u306e\u305f\u3081\u3067\u3042\u308b\u304b\u3001\u306a\u3044\u304b\u3092\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002\u3053\u308c\u306b\u52a0\u3048\u3001<\/p>\n

\u5927\u7fa9\u540d\u5206\u306e\u5f37\u3055<\/h2>\n

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\u3061\u306a\u307f\u306b\u3001\u7a0e\u6cd5\u306b\u306f\uff5e\u306f\u7d4c\u8cbb\u8a08\u4e0a\u53ef\u3001\uff5e\u306f\u7d4c\u8cbb\u8a08\u4e0a\u4e0d\u53ef\u3068\u306f\u4e00\u5207\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u307e\u305b\u3093\u3002\u904e\u53bb\u306e\u5224\u4f8b\u3084ATO\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3001\u7a0e\u6cd5\u306e\u610f\u5473\u3092\u7406\u89e3\u3057\u3066\u9069\u7528\u3059\u308b\u306e\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u6700\u8fd1\u5909\u66f4\u3055\u308c\u305f\u51fa\u5f35\u3084\u8eca\u306e\u7d4c\u8cbb\u306b\u3064\u3044\u3066\u306eTaxation Ruling\u304cTR 2017\/D6\u3067\u3059\u3002<\/p>\n

\u7a0e\u6cd5\u81ea\u4f53\u3067\u7d4c\u8cbb\u306b\u3064\u3044\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u306e\u306f\u3001Income Tax Assessment ACT 1997\u306eSection 8-1\u306b20\u884c\u307b\u3069\u8f09\u3063\u3066\u3044\u308b\u3082\u306e\u3060\u3051\u3067\u3059\u3002\u305d\u306e\u4e2d\u3067\u30e1\u30a4\u30f3\u3068\u306a\u308b\u306e\u306f\u4ee5\u4e0b\u306e\u305f\u3063\u305f3\u884c\u3002<\/p>\n

You can deduct from your assessable income any loss or outgoing to the extent that:<\/p>\n

(a)\u00a0 it is incurred in gaining or producing your assessable income; or<\/p>\n

(b)\u00a0 it is necessarily incurred in carrying on a business for the purpose of gaining or producing your assessable income.<\/p>\n

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\u3069\u306e\u3088\u3046\u306a\u72b6\u6cc1<\/h3>\n

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\u95a2\u9023\u6027\u306e\u5f37\u3055<\/h3>\n

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\u7686\u69d8\u3082\u9055\u3063\u305f\u89d2\u5ea6\u3067\u7d4c\u8cbb\u3092\u773a\u3081\u3066\u307f\u3066\u306f\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

\u3068\u306f\u3044\u3048\u3001\u3069\u3093\u306a\u3082\u306e\u304c\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u308b\u306e\u304b\u306f\u3053\u3061\u3089<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u3067\u3069\u3093\u306a\u3082\u306e\u304c\u7d4c\u8cbb\u306b\u306a\u308b\u306e\u3060\u308d\u3046\u3001\u3068\u601d\u3063\u3066\u3044\u308b\u65b9\u306f\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u3002 \u307e\u305a\u3001\u7d4c\u8cbb\u3068\u3044\u3046\u306e\u306f \u8ab2\u7a0e\uff08\u7a0e\u91d1\u306e\u304b\u304b\u308b\uff09\u53ce\u5165\u306b”\u3076\u3064\u3051\u308b” \u304c\u4e00\u756a\u5927\u5207\u306a\u539f\u5247\u3067\u3059\u3002 \u7d4c\u8cbb\u3068\u3044\u3046\u306e\u306f\u3001\u3053\u308c\u306fOK … <\/p>\n","protected":false},"author":2,"featured_media":16354,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6,7,8,16,22],"tags":[4,41,19,12,21,60,27],"class_list":{"0":"post-16353","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-6","8":"category-7","9":"category-8","10":"category-16","11":"category-22","12":"tag-ato","13":"tag--ja","14":"tag-19","15":"tag-12","16":"tag-21","17":"tag-60","18":"tag-27"},"_links":{"self":[{"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/posts\/16353","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/comments?post=16353"}],"version-history":[{"count":3,"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/posts\/16353\/revisions"}],"predecessor-version":[{"id":21087,"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/posts\/16353\/revisions\/21087"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/media\/16354"}],"wp:attachment":[{"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/media?parent=16353"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/categories?post=16353"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/tags?post=16353"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}