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    6. 経営者のための会計税務解説 第10回

    経営者のための会計税務解説 第10回

    20 Feb 2018

    経営者のための会計税務解説 第10回

    経営者のための会計税務解説

    フィリピン会計・税務・ビジネス用語集その1

    P&A グラントソントン Japan Desk Director 伏見 将一 

    フィリピンでビジネスをしているとフィリピン人と仕事の会話やメールでやり取り、また政府機関からの通達等の中に、フィリピン独特の略語や専門用語が散りばめられていて、理解を妨げることがある。

     例えば、以下のような文章がある。回答は後述。

    1. We need to file ITR and AFS with BIR by April 15.
    2. Filing of GIS with SEC is a reportorial requirement of the company.
    3. The method of depreciation of your company’s PPE is straight line method. 
    4. Your company’s 5% GI is computed by subtracting COGS from revenue.

     本稿では、フィリピンで事業活動をする上で頻出の会計・税務・ビジネス用語集について紹介する。

    ・政府系機関関連

    略語

    正式名所

    日本語

    BIR

    Bureau of Internal Revenue

    内国歳入局(日本の国税庁にあたる)

    BOA

    Board of Accountancy

    会計審議会

    BOC

    Bureau of Customs

    関税局

    BOI

    Board of Investment

    投資委員会

    BSP

    Bangko Sentral ng Pilipinas

    フィリピン中央銀行

    DOF

    Department of Finance

    財務省

    DOLE

    Department of Labor and Employment

    労働雇用省

    DTI

    Department of Trade and Industry

    貿易産業省

    HDMF

    Home Development Mutual Fund

    持家促進相互基金

    NSO

    National Statistics Office

    国家統計局

    PEZA

    Philippine Economic Zone Authority

    フィリピン経済特区庁理事会(経済特区の設立及び運営を行う)

    Philhealth

    Philhealth

    健康保険公社(公的医療保険)

    POEA

    Philippine Overseas Employment Agency

    フィリピン海外雇用庁

    PRC

    Professional Regulation Commission

    専門職規制委員会

    SEC

    Security and Exchange Commission

    証券取引委員会(日本の法務局のような位置づけで、会社の登記や管理を行う)

    SSS

    Social Security System

    社会保障制度

    SC

    Supreme Court

    最高裁判所

    TESDA

    Technical Education and Skills Development Authority

    技術教育雇用教育庁

     

    ・会社法及びビジネス用語

    略語

    正式名称

    日本語

    AOI

    Articles of Incorporation

    会社定款(会社の住所、事業目的、発起人、株式数や種類などが明記)

    ACS

    Authorized Capital Stock

    授権資本

    ByLaws

    ByLaws

    付属定款(主に株主、役員間に関する取り決めが明記)

    Corp. Sec.

    Corporate Secretary

    秘書役

    DO

    Department Order

    省令

    EO

    Executive Order

    行政命令

    GIS

    General Information Sheet

    年次報告書(財務情報以外の企業情報開示の役割を果たし、現在の株主情報、発行株式数、払込金額などが記載)

    IPP

    Investment Priority Plan

    投資優先計画(BOIが毎年発表する計画でこのIPPの対象業種に投資する企業には法人税免税などの優遇政策が与えられる)

    IRR

    Implementing Rules and Regulations

    施行細則

    IPO

    Initial Public Offering

    新規株式公開

    MC

    Memorandum Circular

    覚書通達

    OFW

    Overseas Filipino Workers

    海外で出稼ぎするフィリピン人労働者/在外フィリピン人労働者

    PCAB

    Philippine Contractors Accreditation Board

    フィリピン建設業許可委員会

    PEZA

    Philippine Economic Zone Authority

    フィリピン経済区庁(フィリピン各地にある公営、および民営の輸出加工区に投資する企業に対し各種優遇措置を付与している。)

    Quorum

    Quorum

    定足数

    RA

    Republic Act

    共和国法

    Resident Agent

    Resident Agent

    居住代理人(支店・駐在員事務所の法的手続きについて本店を代表して行う人)

    RHQ

    Regional Headquarter

    地域統括会社

    ROHQ

    Regional Operating Headquarters

    地域経営統括本部

    Sec. Cert.

    Secretary’s Certificate

    秘書役の証明(取締決議内容に関する証明書で秘書役が作成、発行する。)

    SME

    Small and Medium Enterprise

    中小企業

    SPA

    Special Power of Attorney

    特定委任状

    STB

    Stock Transfer Book

    株式譲渡帳簿

    TIMTA

    Tax Incentive Management and Transparency Act

    税務インセンティブの管理と透明性に関する法

    ・会計関連

    AFS

    Audited Financial Statements

    監査済み財務諸表(資本金15万ペソの企業は会計監査を受けなければならない。決算から3ヵ月と15日以内に法人税とともにBIRへ提出、BIR受領印つきのAFSをSECへ提出しなければならない。)

    Annual Statutory Audit

    Annual Statutory Audit

    年次法定監査

    APIC

    Additional Paid-In Capital

    追加払込資本

    AR

    Accounting Relievable

    売掛金

    AP

    Accounting Payable

    買掛金

    B/S

    Balance Sheet

    貸借対照表

    CAPEX

    Capital Expenditure

    設備投資

    CAS

    Computerized Accounting System

    コンピュータ会計システム(コンピュータを利用した会計処理システムのことで、利用にはBIRの許可を要する。)

    C/F

    Cash Flow

    キャッシュフロー

    COGS

    Cost of Goods

    売上原価

    FA

    Financial Advisor

    財務アドバイザー

    FY

    Fiscal Year

    会計年度(フィリピンでは一般的に12月決算が多いが、企業によって選択が可能)

    DTA

    Deferred Tax Asset

    繰延税金資産

    DTL

    Deferred Tax Liability

    繰延税金夫妻

    GI

    Gross Income

    総所得

    DD

    Due Diligence

    企業の資産価値を適正に評価する手続き

    Goodwill

    Goodwill

    のれん代

    I/S

    Income Statement

    損益計算書

    NOLCO

    Net Operating Loss Carry Over

    繰越欠損金

    OPEX

    Operational Expense

    運営費

    PFRS

    Philippine Financial Reporting Standard

    フィリピン会計基準(国際会計基準(IFRS)と同等)

    PPA

    Purchase Price Allocation

    取得原価配分

    SGA

    Selling, general, administrative expense

    販売管理費

    次回は税務関連用語について紹介する。

     例文答え)

    1. We need to file Annual ITR and AFS with BIR by April 15. 
      • 4月15日までに年次法人税の申告と監査済み財務諸表の提出を税務署にしなければならない。

        ※ITR: Income Tax Return は次号で紹介

    2. Filing of GIS with SEC is a reportorial requirement of the company.
      • 会社は年次報告書を証券取引委員会へ提出する事が求められている。

    3. The method of depreciation of your company’s PPE is straight line method. 

      • 貴社の有形固定資産の償却方法は定額方法である。

    4. Your company’s 5% GI is computed by subtracting COGS from revenue.

      • 貴社の粗利の5%総所得は、売上から売上原価を引いた額に基づき計算される。

     

    お問い合わせ、相談は:

    P&Aジャパンデスク(Japan.Desk@ph.gt.com )まで。

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