{"id":6815,"date":"2025-12-30T17:00:23","date_gmt":"2025-12-30T10:00:23","guid":{"rendered":"https:\/\/vinatpt.com\/2026%e5%b9%b4%e3%81%ae%e5%80%8b%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e%e6%8e%a7%e9%99%a4%e3%81%ae%e4%b8%bb%e3%81%aa%e5%a4%89%e6%9b%b4%e7%82%b9\/"},"modified":"2026-03-26T16:48:41","modified_gmt":"2026-03-26T09:48:41","slug":"2026%e5%b9%b4%e3%81%ae%e5%80%8b%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e%e6%8e%a7%e9%99%a4%e3%81%ae%e4%b8%bb%e3%81%aa%e5%a4%89%e6%9b%b4%e7%82%b9","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/ja\/2026%e5%b9%b4%e3%81%ae%e5%80%8b%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e%e6%8e%a7%e9%99%a4%e3%81%ae%e4%b8%bb%e3%81%aa%e5%a4%89%e6%9b%b4%e7%82%b9\/","title":{"rendered":"2026\u5e74\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u63a7\u9664\u306e\u4e3b\u306a\u5909\u66f4\u70b9"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-4270\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vietnam-Personal-Allowances-2026_-Family-Deductions-Explained-2-Vina-TPT.webp\" alt=\"\u30d9\u30c8\u30ca\u30e0\u306e\u500b\u4eba\u63a7\u96642026\u5e74\u7248_\u6276\u990a\u63a7\u9664\u306e\u89e3\u8aac - Vina TPT\" width=\"2400\" height=\"1260\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vietnam-Personal-Allowances-2026_-Family-Deductions-Explained-2-Vina-TPT.webp 2400w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vietnam-Personal-Allowances-2026_-Family-Deductions-Explained-2-Vina-TPT-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vietnam-Personal-Allowances-2026_-Family-Deductions-Explained-2-Vina-TPT-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vietnam-Personal-Allowances-2026_-Family-Deductions-Explained-2-Vina-TPT-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vietnam-Personal-Allowances-2026_-Family-Deductions-Explained-2-Vina-TPT-1536x806.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vietnam-Personal-Allowances-2026_-Family-Deductions-Explained-2-Vina-TPT-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2400px) 100vw, 2400px\" \/><\/h2>\n<h2><b><span data-contrast=\"none\">1. 2026\u5e74\u304b\u3089\u306e\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u6240\u5f97\u9650\u5ea6\u984d\u306e\u6982\u8981<\/span><\/b><\/h2>\n<p>2026\u5e74\u304b\u3089\u500b\u4eba\u63a7\u9664\u984d\u304c\u6708\u984d1,550\u4e07\u30c9\u30f3\u306b\u6b63\u5f0f\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3053\u3068\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u5236\u5ea6\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u5909\u66f4\u3067\u3042\u308b\u3002\u3053\u306e\u5909\u66f4\u306e\u76ee\u7684\u306f\u3001\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u3001\u73fe\u5728\u306e\u751f\u6d3b\u8cbb\u3092\u3088\u308a\u6b63\u78ba\u306b\u53cd\u6620\u3055\u305b\u308b\u3053\u3068\u3067\u3042\u308b\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u306b\u5bfe\u3059\u308b\u63a7\u9664\u984d\u306f\u6708\u984d1,100\u4e07\u30c9\u30f3\u304b\u30891,550\u4e07\u30c9\u30f3\u306b\u3001\u6276\u990a\u5bb6\u65cf1\u4eba\u5f53\u305f\u308a\u306b\u5bfe\u3059\u308b\u63a7\u9664\u984d\u306f\u6708\u984d620\u4e07\u30c9\u30f3\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3002<\/p>\n<p>\u3053\u306e\u5909\u66f4\u306b\u3088\u308a\u8ab2\u7a0e\u6240\u5f97\u9650\u5ea6\u984d\u304c\u5f15\u304d\u4e0b\u3052\u3089\u308c\u3001\u5e73\u5747\u6240\u5f97\u8005\u3001\u7279\u306b\u5e7c\u3044\u5b50\u4f9b\u3084\u305d\u306e\u4ed6\u306e\u6276\u990a\u5bb6\u65cf\u304c\u3044\u308b\u4eba\u306b\u3068\u3063\u3066\u5b9f\u8cea\u7684\u306a\u652f\u63f4\u3068\u306a\u308b\u30022026\u5e74\u5ea6\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u3053\u306e\u65b0\u898f\u5b9a\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7d4c\u6e08\u7684\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u7d0d\u7a0e\u8005\u304c\u7d4c\u6e08\u72b6\u6cc1\u306b\u5408\u308f\u305b\u3066\u3088\u308a\u7a4d\u6975\u7684\u306b\u500b\u4eba\u8ca1\u52d9\u8a08\u753b\u3092\u7acb\u3066\u308b\u3053\u3068\u306b\u3082\u5f79\u7acb\u3064\u3002<\/p>\n<h2><strong><span class=\"TextRun SCXW32248136 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\">2. 2026\u5e74\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u500b\u4eba\u63a7\u9664\u984d<\/span><\/strong><\/h2>\n<p data-start=\"0\" data-end=\"194\">\u6c7a\u8b70\u306b\u5f93\u3063\u3066\u3001\u30012026\u5e74\u8ab2\u7a0e\u5e74\u5ea6\u4ee5\u964d\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306b\u9069\u7528\u3055\u308c\u308b\u500b\u4eba\u63a7\u9664\u984d\u304c\u5927\u5e45\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3042\u308b\u3002<\/p>\n<ul data-start=\"196\" data-end=\"432\">\n<li data-start=\"196\" data-end=\"332\">\n<p data-start=\"198\" data-end=\"332\">\u2022\u7d0d\u7a0e\u8005\u672c\u4eba\u63a7\u9664\u984d\uff1a\u6708\u984d1,550\u4e07\u30c9\u30f3\uff08\u5e74\u95931\u51048,600\u4e07\u30c9\u30f3\u76f8\u5f53\uff09\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3002<\/p>\n<\/li>\n<li data-start=\"333\" data-end=\"432\">\n<p data-start=\"335\" data-end=\"432\">\u2022\u6276\u990a\u89aa\u65cf\u63a7\u9664\u984d\uff1a\u5bfe\u8c61\u3068\u306a\u308b\u6276\u990a\u89aa\u65cf1\u4eba\u306b\u3064\u304d\u6708\u984d620\u4e07\u30c9\u30f3\u3068\u306a\u308b\u3002<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"434\" data-end=\"478\"><strong>\u4f8b1\uff1a\u6276\u990a\u89aa\u65cf\u304c\u3044\u306a\u3044\u500b\u4eba<\/strong><\/p>\n<ul data-start=\"480\" data-end=\"559\">\n<li data-start=\"480\" data-end=\"518\">\n<p data-start=\"482\" data-end=\"518\">\u2022\u6708\u53ce\uff1a1,800\u4e07\u30c9\u30f3<\/p>\n<\/li>\n<li data-start=\"519\" data-end=\"559\">\n<p data-start=\"521\" data-end=\"559\">\u2022\u500b\u4eba\u63a7\u9664\u984d\uff1a1,550\u4e07\u30c9\u30f3<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"561\" data-end=\"770\">\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f250\u4e07\u30c9\u30f3\u306e\u307f\u3067\u3042\u308b\u3002\u8ffd\u52a0\u306e\u5f37\u5236\u4fdd\u967a\u6599\u3092\u63a7\u9664\u3059\u308c\u3070\u3001\u3053\u306e\u500b\u4eba\u306f\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p data-start=\"772\" data-end=\"825\"><strong>\u4f8b2\uff1a\u6276\u990a\u5bb6\u65cf\u304c1\u540d\u3044\u308b\u500b\u4eba<\/strong><\/p>\n<ul data-start=\"827\" data-end=\"963\">\n<li data-start=\"827\" data-end=\"865\">\n<p data-start=\"829\" data-end=\"865\">\u30fb\u6708\u53ce\uff1a25,000,000\u30c9\u30f3<\/p>\n<\/li>\n<li data-start=\"866\" data-end=\"908\">\n<p data-start=\"868\" data-end=\"908\">\u2022\u500b\u4eba\u63a7\u9664\u984d\uff1a1,550\u4e07\u30c9\u30f3<\/p>\n<\/li>\n<li data-start=\"909\" data-end=\"963\">\n<p data-start=\"911\" data-end=\"963\">\u30fb\u6276\u990a\u5bb6\u65cf\u63a7\u9664\uff08\u6276\u990a\u5bb6\u65cf1\u540d\uff09\uff1a6,200,000\u30c9\u30f3<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"965\" data-end=\"1054\">\u8ab2\u7a0e\u6240\u5f97\u306e\u8a08\u7b97\uff1a25,000,000 &#8211; 15,500,000 &#8211; 6,200,000 = 3,300,000\u30c9\u30f3<\/p>\n<p data-start=\"1056\" data-end=\"1154\" data-is-last-node=\"\" data-is-only-node=\"\">\u3053\u306e\u6240\u5f97\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u7d2f\u9032\u7a0e\u7387\u8868\u306b\u57fa\u3065\u304f\u6700\u4f4e\u7a0e\u7387\u533a\u5206\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<h2><strong><span class=\"TextRun SCXW152090619 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\">3. \u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6276\u990a\u5bb6\u65cf\u3068\u306f\u8ab0\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/strong><\/h2>\n<p data-start=\"0\" data-end=\"200\">\u901a\u9054\u30fb\u7b2c111\/2013\/TT-BTC\u53f7\u7b2c9\u6761\u7b2c1\u9805d\u9805\u306b\u5f93\u3063\u3066\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u500b\u4eba\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6276\u990a\u5bb6\u65cf\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u30b0\u30eb\u30fc\u30d7\u304c\u542b\u307e\u308c\u308b\u3002<\/p>\n<h3 aria-level=\"3\"><b>3.1.\u00a0 \u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u5b50\u4f9b<\/b><\/h3>\n<ul>\n<li data-start=\"236\" data-end=\"305\">\n<p data-start=\"238\" data-end=\"305\">\u30fb18\u6b73\u672a\u6e80\u306e\u5b50\u4f9b\uff08\u6708\u3054\u3068\u306b\u8a08\u7b97\uff09<\/p>\n<\/li>\n<li data-start=\"306\" data-end=\"378\">\n<p data-start=\"308\" data-end=\"378\">\u30fb18\u6b73\u4ee5\u4e0a\u3067\u3001\u969c\u5bb3\u304c\u3042\u308a\u52b4\u50cd\u3067\u304d\u306a\u3044\u5b50\u4f9b<\/p>\n<\/li>\n<li data-start=\"379\" data-end=\"781\">\n<p data-start=\"381\" data-end=\"781\">\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u307e\u305f\u306f\u6d77\u5916\u306e\u5927\u5b66\u3001\u77ed\u671f\u5927\u5b66\u3001\u5c02\u9580\u5b66\u6821\u3001\u307e\u305f\u306f\u5c02\u9580\u9ad8\u6821\u306b\u901a\u3046\u5b50\u4f9b\uff0818\u6b73\u4ee5\u4e0a\u3067\u9ad8\u6821\u5728\u5b66\u4e2d\uff08\u9ad8\u682112\u5e74\u751f\u306e6\u6708\u304b\u30899\u6708\u307e\u3067\u306e\u5927\u5b66\u5165\u5b66\u8a66\u9a13\u306e\u5408\u683c\u767a\u8868\u5f85\u3061\u671f\u9593\u3092\u542b\u3080\uff09\u3092\u542b\u3080\uff09\u3067\u3001\u53ce\u5165\u304c\u306a\u3044\u304b\u3001\u5e73\u5747\u6708\u53ce\u304c100\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u4ee5\u4e0b\u306e\u5b50\u4f9b<\/p>\n<\/li>\n<\/ul>\n<h3 aria-level=\"3\"><b>3.2.\u00a0 \u7d0d\u7a0e\u8005\u306e\u914d\u5076\u8005<\/b><\/h3>\n<ul data-start=\"815\" data-end=\"1063\">\n<li data-start=\"815\" data-end=\"955\">\n<p data-start=\"817\" data-end=\"955\">\uf0b7 \u52b4\u50cd\u5e74\u9f62\u5185\uff1a\u969c\u304c\u3044\u8005\u3001\u52b4\u50cd\u4e0d\u80fd\u8005\u3001\u7121\u53ce\u5165\u8005\u3001\u307e\u305f\u306f\u5e73\u5747\u6708\u53ce\u304c100\u4e07VND\u4ee5\u4e0b\u3067\u3042\u308b\u3002<\/p>\n<\/li>\n<li data-start=\"956\" data-end=\"1063\">\n<p data-start=\"958\" data-end=\"1063\">\u52b4\u50cd\u5e74\u9f62\u5916\uff1a\u7121\u53ce\u5165\u8005\u3001\u307e\u305f\u306f\u5e73\u5747\u6708\u53ce\u304c100\u4e07VND\u4ee5\u4e0b\u3067\u3042\u308b\u3002<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1065\" data-end=\"1186\">\u5177\u4f53\u7684\u306b\u306f\u3001\u653f\u4ee4\u30fb<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Lao-dong-Tien-luong\/Nghi-dinh-135-2020-ND-CP-tuoi-nghi-huu-445512.aspx?anchor=dieu_4\" target=\"_blank\" rel=\"noopener\">\u7b2c135\/2020\/ND-CP<\/a>\u53f7\u7b2c4\u6761\u7b2c1\u9805\u306b\u57fa\u3065\u304d\u30012025\u5e74\u306e\u6cd5\u5b9a\u5b9a\u5e74\u5e74\u9f62\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3042\u308b\u3002<\/p>\n<ul data-start=\"1187\" data-end=\"1280\">\n<li data-start=\"1187\" data-end=\"1232\">\n<p data-start=\"1189\" data-end=\"1232\">\u7537\u6027\u5f93\u696d\u54e1\uff1a61\u6b733\u304b\u6708<\/p>\n<\/li>\n<li data-start=\"1233\" data-end=\"1280\">\n<p data-start=\"1235\" data-end=\"1280\">\u5973\u6027\u5f93\u696d\u54e1\uff1a56\u6b738\u304b\u6708<\/p>\n<\/li>\n<\/ul>\n<h3 aria-level=\"3\"><b>3.3.\u00a0 \u4e21\u89aa\u53ca\u3073\u7fa9\u7406\u306e\u4e21\u89aa<\/b><\/h3>\n<p data-start=\"1318\" data-end=\"1423\">\u7d99\u7236\u3001\u7d99\u6bcd\u3001\u6cd5\u7684\u306b\u8a8d\u3081\u3089\u308c\u305f\u990a\u7236\u6bcd\u3092\u542b\u3080\uff1a<\/p>\n<ul data-start=\"1424\" data-end=\"1672\">\n<li data-start=\"1424\" data-end=\"1564\">\n<p data-start=\"1426\" data-end=\"1564\">\uf0b7 \u52b4\u50cd\u5e74\u9f62\u5185\uff1a\u969c\u304c\u3044\u8005\u3001\u52b4\u50cd\u4e0d\u80fd\u8005\u3001\u7121\u53ce\u5165\u8005\u3001\u307e\u305f\u306f\u5e73\u5747\u6708\u53ce\u304c100\u4e07VND\u4ee5\u4e0b\u3067\u3042\u308b\u3002<\/p>\n<\/li>\n<li data-start=\"1565\" data-end=\"1672\">\n<p data-start=\"1567\" data-end=\"1672\">\u52b4\u50cd\u5e74\u9f62\u5916\uff1a\u7121\u53ce\u5165\u8005\u3001\u307e\u305f\u306f\u5e73\u5747\u6708\u53ce\u304c100\u4e07VND\u4ee5\u4e0b\u3067\u3042\u308b\u3002<\/p>\n<\/li>\n<\/ul>\n<h3 aria-level=\"3\"><b>3.4. \u7d0d\u7a0e\u8005\u306b\u3088\u3063\u3066\u3001\u76f4\u63a5\u6276\u990a\u3055\u308c\u3066\u3044\u308b\u305d\u306e\u4ed6\u306e\u500b\u4eba<\/b><\/h3>\n<ul data-start=\"1736\" data-end=\"1976\">\n<li data-start=\"1736\" data-end=\"1770\">\n<p data-start=\"1738\" data-end=\"1770\">\uf0b7 \u5144\u5f1f\u59c9\u59b9<\/p>\n<\/li>\n<li data-start=\"1771\" data-end=\"1808\">\n<p data-start=\"1773\" data-end=\"1808\">\uf0b7 \u7956\u7236\u6bcd\uff08\u7236\u65b9\u307e\u305f\u306f\u6bcd\u65b9\uff09<\/p>\n<\/li>\n<li data-start=\"1809\" data-end=\"1848\">\n<p data-start=\"1811\" data-end=\"1848\">\uf0b7 \u53d4\u7236\u30fb\u53d4\u6bcd\uff08\u7236\u65b9\u307e\u305f\u306f\u6bcd\u65b9\uff09<\/p>\n<\/li>\n<li data-start=\"1849\" data-end=\"1904\">\n<p data-start=\"1851\" data-end=\"1904\">\uf0b7 \u7525\u30fb\u59ea\uff08\u5144\u5f1f\u59c9\u59b9\u306e\u5b50\uff09<\/p>\n<\/li>\n<li data-start=\"1905\" data-end=\"1976\">\n<p data-start=\"1907\" data-end=\"1976\">\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f\u6276\u990a\u80fd\u529b\u306e\u306a\u3044\u305d\u306e\u4ed6\u306e\u500b\u4eba<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1978\" data-end=\"2318\" data-is-last-node=\"\" data-is-only-node=\"\">\u6ce8: \u3053\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u306e\u500b\u4eba\u306f\u3001\u7d4c\u6e08\u7684\u652f\u63f4\u3092\u53d7\u3051\u3066\u304a\u3089\u305a\u3001\u7d0d\u7a0e\u8005\u306b\u3088\u3063\u3066\u3001\u76f4\u63a5\u652f\u63f4\u3055\u308c\u3066\u304a\u308a\u3001\u901a\u9054\u30fb\u7b2c 111\/2013\/TT-BTC\u53f7 \u306e\u7b2c 9 \u6761\u7b2c 1 \u9805\u306e\u30dd\u30a4\u30f3\u30c8 d \u306b\u6307\u5b9a\u3055\u308c\u3066\u3044\u308b\u53ce\u5165\u30ec\u30d9\u30eb\u3068\u52b4\u50cd\u80fd\u529b\u306b\u95a2\u3059\u308b\u6cd5\u7684\u306b\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u305f\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306e\u307f\u3001\u9069\u683c\u306a\u6276\u990a\u5bb6\u65cf\u3068\u307f\u306a\u3055\u308c\u308b\u3002<\/p>\n<p data-start=\"1978\" data-end=\"2318\" data-is-last-node=\"\" data-is-only-node=\"\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-4271\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vietnam-Personal-Allowances-2026_-Family-Deductions-Explained-1-Vina-TPT.webp\" alt=\"\u30d9\u30c8\u30ca\u30e0\u306e\u500b\u4eba\u63a7\u96642026\u5e74\u7248_\u6276\u990a\u63a7\u9664\u306e\u89e3\u8aac - Vina TPT\" width=\"2400\" height=\"1260\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vietnam-Personal-Allowances-2026_-Family-Deductions-Explained-1-Vina-TPT.webp 2400w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vietnam-Personal-Allowances-2026_-Family-Deductions-Explained-1-Vina-TPT-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vietnam-Personal-Allowances-2026_-Family-Deductions-Explained-1-Vina-TPT-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vietnam-Personal-Allowances-2026_-Family-Deductions-Explained-1-Vina-TPT-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vietnam-Personal-Allowances-2026_-Family-Deductions-Explained-1-Vina-TPT-1536x806.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vietnam-Personal-Allowances-2026_-Family-Deductions-Explained-1-Vina-TPT-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2400px) 100vw, 2400px\" \/><\/p>\n<h2><b><span data-contrast=\"none\">4. 2026\u5e74\u304b\u3089\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u8a08\u7b97\u306b\u304a\u3051\u308b\u500b\u4eba\u63a7\u9664\u306e\u6c7a\u5b9a\u65b9\u6cd5<\/span><\/b><\/h2>\n<h3 aria-level=\"3\"><b>4.1. \u30b9\u30c6\u30c3\u30d71\uff1a\u5bfe\u8c61\u671f\u9593\u4e2d\u306e\u8ab2\u7a0e\u6240\u5f97\u7dcf\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u3002<\/b><\/h3>\n<p data-start=\"0\" data-end=\"174\">\u8ab2\u7a0e\u6240\u5f97\u7dcf\u984d\u306b\u306f\u3001\u8a72\u5f53\u3059\u308b\u8ab2\u7a0e\u8a55\u4fa1\u671f\u9593\u4e2d\u306b\u767a\u751f\u3057\u305f\u3059\u3079\u3066\u306e\u7d66\u4e0e\u3001\u8cc3\u91d1\u53ca\u3073\u540c\u69d8\u306e\u624b\u5f53\u304c\u542b\u307e\u308c\u308b\u3002<\/p>\n<h3 aria-level=\"3\"><b>4.2. \u30b9\u30c6\u30c3\u30d72\uff1a\u7d0d\u7a0e\u8005\u63a7\u9664\u53ca\u3073\u6276\u990a\u63a7\u9664\u306e\u9069\u7528<\/b><\/h3>\n<p data-start=\"176\" data-end=\"436\">\u500b\u4eba\u63a7\u9664\u306f\u6708\u984d1,550\u4e07\u30c9\u30f3\u306e\u7a0e\u7387\u3067\u76f4\u63a5\u63a7\u9664\u3055\u308c\u308b\u3002\u9069\u683c\u304b\u3064\u6cd5\u7684\u306b\u767b\u9332\u3055\u308c\u305f\u6276\u990a\u5bb6\u65cf1\u4eba\u306b\u3064\u304d\u3001\u6708\u984d620\u4e07\u30c9\u30f3\u304c\u8ffd\u52a0\u63a7\u9664\u3055\u308c\u308b\u3002<\/p>\n<p data-start=\"438\" data-end=\"509\">\u5bb6\u65cf\u63a7\u9664\u5408\u8a08\u984d = \u500b\u4eba\u63a7\u9664 + \u6276\u990a\u5bb6\u65cf\u63a7\u9664<\/p>\n<p data-start=\"511\" data-end=\"990\">\u3057\u305f\u304c\u3063\u3066\u30012026\u5e74\u4ee5\u964d\u3001\u6276\u990a\u5bb6\u65cf\u304c\u3044\u306a\u3044\u500b\u4eba\u306f\u6708\u984d\u6240\u5f97\u304c1,550\u4e07\u30c9\u30f3\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306e\u307f\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3002\u4e00\u65b9\u3001\u9069\u683c\u306a\u6276\u990a\u5bb6\u65cf\u304c1\u4eba\u3044\u308b\u500b\u4eba\u306f\u3001\u6708\u984d\u6240\u5f97\u304c2,170\u4e07\u30c9\u30f3\u3092\u8d85\u3048\u308b\u3068PIT\u306e\u652f\u6255\u3044\u304c\u958b\u59cb\u3055\u308c\u308b\u3002\u3053\u308c\u3089\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306f\u3001\u5f93\u696d\u54e1\u304c\u8ab2\u7a0e\u6240\u5f97\u3068PIT\u306e\u7d0d\u7a0e\u984d\u3092\u5bb9\u6613\u306b\u898b\u7a4d\u3082\u308b\u306e\u306b\u5f79\u7acb\u3064\u305f\u3081\u3001\u65b0\u5236\u5ea6\u306e\u65bd\u884c\u6642\u306b\u7a4d\u6975\u7684\u306b\u500b\u4eba\u8ca1\u52d9\u8a08\u753b\u3092\u7acb\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<h3 aria-level=\"3\"><b>4.3. \u4f8b\uff1a<\/b><\/h3>\n<p>C\u3055\u3093\u306f\u7d66\u4e0e\u6240\u5f97\u8005\u3067\u3001\u6276\u990a\u5bfe\u8c61\u3068\u306a\u308b\u5bb6\u65cf\u30922\u540d\u767b\u9332\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u30fb\u6708\u53ce\uff1a30,000,000\u30c9\u30f3<\/p>\n<p>\u30fb\u500b\u4eba\u63a7\u9664\uff1a\u6708\u984d15,500,000\u30c9\u30f3<\/p>\n<p>\u30fb\u6276\u990a\u63a7\u9664\uff1a6,200,000\u30c9\u30f3 \u00d7 2 = \u6708\u984d12,400,000\u30c9\u30f3<\/p>\n<p>\u30fb\u8ab2\u7a0e\u6240\u5f97\uff1a30,000,000\u30c9\u30f3 &#8211; 15,500,000\u30c9\u30f3 &#8211; 12,400,000\u30c9\u30f3 = \u6708\u984d2,100,000\u30c9\u30f3<\/p>\n<p>\u7d2f\u9032\u8ab2\u7a0e\u5236\u5ea6\u306b\u57fa\u3065\u304f\u3068\u3001\u6708\u984d210\u4e07\u30c9\u30f3\u306e\u8ab2\u7a0e\u6240\u5f97\u306f\u7a0e\u73875%\u306e\u533a\u52061\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u984d\uff1a2,100,000 \u00d7 5% = \u6708\u984d105,000 VND<\/p>\n<p>\u3053\u306e\u4f8b\u306f\u30012026\u5e74\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u65b0\u3057\u3044\u500b\u4eba\u63a7\u9664\u984d\u306e\u57fa\u6e96\u306b\u3088\u308a\u3001\u6276\u990a\u5bb6\u65cf\u306e\u591a\u3044\u7d0d\u7a0e\u8005\u304c\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u304c\u5927\u5e45\u306b\u8efd\u6e1b\u3055\u308c\u3001\u7d14\u53ce\u5165\u304c\u5897\u52a0\u3059\u308b\u305f\u3081\u3001\u5927\u304d\u306a\u6069\u6075\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u308b\u3002<\/p>\n<h2><strong><span class=\"TextRun SCXW125822864 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\">5. VINA TPT\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u5916\u56fd\u4eba\u306e\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u7d0d\u7a0e\u624b\u7d9a\u304d\u3092\u652f\u63f4\u3059\u308b\u3002<\/span> <\/strong><\/h2>\n<p>Vina TPT\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u3067\u50cd\u304f\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u306b\u5bfe\u3057\u3001\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u30b5\u30dd\u30fc\u30c8\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u3002\u73fe\u5730\u306e\u6cd5\u4ee4\u3092\u9075\u5b88\u3057\u3064\u3064\u3001\u4f01\u696d\u306e\u624b\u7d9a\u304d\u3092\u7c21\u7d20\u5316\u3059\u308b\u3002<\/p>\n<ul>\n<li aria-level=\"1\">\u2022\u3000\u66f8\u985e\u5be9\u67fb\uff1a\u96c7\u7528\u5951\u7d04\u66f8\u3084\u7d66\u4e0e\u660e\u7d30\u66f8\u3084\u7a0e\u984d\u63a7\u9664\u66f8\u985e\u3084\u6d77\u5916\u6240\u5f97\u8a18\u9332\u3084\u95a2\u9023\u8acb\u6c42\u66f8\u7b49\u3092\u7cbe\u67fb\u3057\u3001\u3059\u3079\u3066\u306e\u30c7\u30fc\u30bf\u304c\u6b63\u78ba\u304b\u3064\u5b8c\u5168\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/li>\n<li aria-level=\"1\">\u2022\u3000\u7a0e\u984d\u8a08\u7b97\uff1a\u8ab2\u7a0e\u6240\u5f97\u3092\u8a08\u7b97\u3057\u3001\u5bb6\u65cf\u63a7\u9664\u53ca\u3073\u6276\u990a\u63a7\u9664\u3092\u9069\u7528\u3057\u3001\u4e8c\u91cd\u8ab2\u7a0e\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306e\u4e8c\u91cd\u8ab2\u7a0e\u56de\u907f\u5354\u5b9a\uff08DTA\uff09\u306e\u9069\u5207\u306a\u9069\u7528\u3092\u78ba\u4fdd\u3059\u308b\u3002<\/li>\n<li aria-level=\"1\">\u2022\u3000\u7d0d\u7a0e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3068\u63d0\u51fa\uff1aPIT\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u985e\u3092\u4f5c\u6210\u3057\u3001\u96fb\u5b50\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0\u3092\u901a\u3058\u3066\u3001\u307e\u305f\u306f\u4f01\u696d\u306b\u4ee3\u308f\u3063\u3066\u63d0\u51fa\u3059\u308b\u3002\u30d9\u30c8\u30ca\u30e0\u8a9e\u53ca\u3073\u82f1\u8a9e\u306e\u30d0\u30a4\u30ea\u30f3\u30ac\u30eb\u30ec\u30dd\u30fc\u30c8\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u3001\u72b6\u6cc1\u628a\u63e1\u3092\u5bb9\u6613\u306b\u3059\u308b\u3002<\/li>\n<li aria-level=\"1\">\u2022\u3000\u9084\u4ed8\u30b5\u30dd\u30fc\u30c8\uff1a\u9084\u4ed8\u7533\u8acb\u306e\u4f5c\u6210\u53ca\u3073\u72b6\u6cc1\u628a\u63e1\u3092\u652f\u63f4\u3057\u3001\u7a0e\u52d9\u5c40\u3068\u306e\u9023\u643a\u306b\u3088\u308a\u3001\u8fc5\u901f\u304b\u3064\u900f\u660e\u6027\u306e\u3042\u308b\u9084\u4ed8\u3092\u5b9f\u73fe\u3059\u308b\u3002<\/li>\n<li aria-level=\"1\">\u2022\u3000\u7d99\u7d9a\u7684\u306a\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\uff1a\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u4ee3\u7406\u3001\u8ffd\u52a0\u66f8\u985e\u306e\u8acb\u6c42\u3001\u304a\u554f\u3044\u5408\u308f\u305b\u3078\u306e\u5bfe\u5fdc\u7b49\u3001\u884c\u653f\u4e0a\u306e\u8981\u4ef6\u306e\u52b9\u7387\u7684\u306a\u7ba1\u7406\u3092\u652f\u63f4\u3059\u308b\u3002<\/li>\n<\/ul>\n<div class=\"flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has(invalid_tags_codes_0|)&gt;*]:pointer-events-auto scroll-mt-invalid_tags_codes_1|\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-694ca4bd-38ec-8322-a2af-0477573d76dd-38\" data-testid=\"conversation-turn-130\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"ef78146e-b356-48d9-9715-16acc1079de4\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-invalid_tags_codes_2|\">\n<div class=\"markdown prose dark:prose-invert w-full break-words light markdown-new-styling\">\n<p data-start=\"0\" data-end=\"123\" data-is-last-node=\"\" data-is-only-node=\"\">\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3068\u30a8\u30f3\u30c9\u30c4\u30fc\u30a8\u30f3\u30c9\u306e\u30b5\u30dd\u30fc\u30c8\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u3059\u3050Vina TPT\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n<p style=\"text-align: center;\" data-start=\"0\" data-end=\"123\" data-is-last-node=\"\" data-is-only-node=\"\"><a href=\"https:\/\/vinatpt.com\/ja\/%e3%81%8a%e5%95%8f%e3%81%84%e5%90%88%e3%82%8f%e3%81%9b\/\" class=\"button alert is-bevel\" style=\"border-radius:99px;\">\n\t\t<span>\u7121\u6599\u76f8\u8ac7\u306e\u3054\u4e88\u7d04\u306f\u3053\u3061\u3089<\/span>\n\t<\/a>\n\n<p data-start=\"0\" data-end=\"123\" data-is-last-node=\"\" data-is-only-node=\"\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-4179\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vina-tpt-tax-consultant-chau-kim-hien.webp\" alt=\"\u30d9\u30c8\u30ca\u30e0\u3067\u306e\u4f1a\u793e\u8a2d\u7acb\" width=\"1440\" height=\"600\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vina-tpt-tax-consultant-chau-kim-hien.webp 1440w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vina-tpt-tax-consultant-chau-kim-hien-300x125.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vina-tpt-tax-consultant-chau-kim-hien-1024x427.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vina-tpt-tax-consultant-chau-kim-hien-768x320.webp 768w\" sizes=\"auto, (max-width: 1440px) 100vw, 1440px\" \/><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"z-0 flex min-h-[46px] justify-start\"><\/div>\n<div class=\"mt-3 w-full empty:hidden\">\n<div class=\"text-center\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<div class=\"pointer-events-none h-px w-px absolute bottom-0\" aria-hidden=\"true\" data-edge=\"true\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>1. 2026\u5e74\u304b\u3089\u306e\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u6240\u5f97\u9650\u5ea6\u984d\u306e\u6982\u8981 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