{"id":33793,"date":"2015-12-08T06:29:44","date_gmt":"2015-12-08T06:29:44","guid":{"rendered":"https:\/\/prelive.ceosuite.com\/blog\/corporate-taxation-and-employers-mandatory-contributions-in-korea\/"},"modified":"2026-10-08T10:47:25","modified_gmt":"2026-10-08T10:47:25","slug":"corporate-taxation-and-employers-mandatory-contributions-in-korea-2","status":"publish","type":"blog","link":"https:\/\/www.ceosuite.com\/ja-jp\/blog\/corporate-taxation-and-employers-mandatory-contributions-in-korea-2\/","title":{"rendered":"\u97d3\u56fd\u306b\u304a\u3051\u308b\u6cd5\u4eba\u8ab2\u7a0e\u3068\u96c7\u7528\u4e3b\u306e\u6cd5\u5b9a\u62e0\u51fa\u91d1"},"content":{"rendered":"\n<div block-name=\"ceo-blog-detail\"\n    class=\"ceo-blog-detail md:pt-[60px] pt-10 pb-20 \">\n    <div class=\"container\">\n        <div class=\"container-xs\">\n            <div class=\"mb-[21px]\">\n                <a href=\"https:\/\/www.ceosuite.com\/ja-jp\/blog\/\"\n                    onclick=\"if (document.referrer &#038;&#038; document.referrer.includes(window.location.hostname)) { window.history.back(); return false; }\"\n                    class=\"inline-flex text-body-small font-normal leading-[150%] text-black group\">\n                    <img decoding=\"async\" src=\"https:\/\/www.ceosuite.com\/wp-content\/themes\/ceo-suite\/resources\/images\/icons\/back.svg\" alt=\"back\"\n                        class=\"object-contain mr-2 group-hover:-translate-x-1 transition-transform\">\n                    <span>\u623b\u308b<\/span>\n                <\/a>\n            <\/div>\n            <div class=\"border-b border-b-natural-stroke pb-10\">\n                <h1\n                    class=\" heading5-small font-semibold text-black  leading-[normal] mb-[10px]\">\u97d3\u56fd\u306b\u304a\u3051\u308b\u6cd5\u4eba\u8ab2\u7a0e\u3068\u96c7\u7528\u4e3b\u306e\u6cd5\u5b9a\u62e0\u51fa\u91d1<\/h1>\n                <div\n                    class=\"flex items-center flex-wrap justify-between pb-[10px] mb-5 border-b border-b-natural-stroke\">\n                    <div class=\"flex items-center\">\n                                                    <a href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=https:\/\/www.ceosuite.com\/ja-jp\/blog\/corporate-taxation-and-employers-mandatory-contributions-in-korea-2\/\" target=\"_blank\"\n                                class=\"w-9 h-9 min-w-9 inline-flex items-center justify-center aspect-square md:mr-4 mr-2 last:mr-0 hover:opacity-70 transition-opacity\">\n                                <img decoding=\"async\" src=\"https:\/\/www.ceosuite.com\/wp-content\/themes\/ceo-suite\/resources\/images\/blog\/facebook.svg\"\n                                    alt=\"facebook\" class=\"object-contain\">\n                            <\/a>\n                        \n                                                    <a href=\"https:\/\/www.linkedin.com\/shareArticle?url=https:\/\/www.ceosuite.com\/ja-jp\/blog\/corporate-taxation-and-employers-mandatory-contributions-in-korea-2\/&#038;title=\u97d3\u56fd\u306b\u304a\u3051\u308b\u6cd5\u4eba\u8ab2\u7a0e\u3068\u96c7\u7528\u4e3b\u306e\u6cd5\u5b9a\u62e0\u51fa\u91d1&#038;summary=&#038;source=CEO%20Suite\" target=\"_blank\"\n                                class=\"w-9 h-9 min-w-9 inline-flex items-center justify-center aspect-square md:mr-4 mr-2 last:mr-0 hover:opacity-70 transition-opacity\">\n                                <img decoding=\"async\" src=\"https:\/\/www.ceosuite.com\/wp-content\/themes\/ceo-suite\/resources\/images\/blog\/linkedin.svg\"\n                                    alt=\"linkedin\" class=\"object-contain\">\n                            <\/a>\n                        \n                                                    <a href=\"https:\/\/www.instagram.com\/\" target=\"_blank\" class=\"w-9 h-9 min-w-9 inline-flex items-center justify-center aspect-square md:mr-4 mr-2 last:mr-0 hover:opacity-70 transition-opacity\" rel=\"noopener\">\n                                <img decoding=\"async\" src=\"https:\/\/www.ceosuite.com\/wp-content\/themes\/ceo-suite\/resources\/images\/blog\/mdi_instagram.svg\"\n                                    alt=\"mdi_instagram\" class=\"object-contain\">\n                            <\/a>\n                        \n                                                    <a href=\"javascript:void(0)\" onclick=\"copyLink()\"\n                                class=\"w-9 h-9 min-w-9 inline-flex items-center justify-center aspect-square md:mr-4 mr-2 last:mr-0\">\n                                <img decoding=\"async\" src=\"https:\/\/www.ceosuite.com\/wp-content\/themes\/ceo-suite\/resources\/images\/blog\/link.svg\" alt=\"link\"\n                                    class=\"object-contain\">\n                            <\/a>\n                                            <\/div>\n                    <div>\n                        <span\n                            class=\"text-eyebrow font-medium leading-[160%]  inline-block uppercase text-grey-dark\">Dec 08, 2015<\/span>\n                    <\/div>\n                <\/div>\n                <div class=\"mb-5\">\n                                            <img decoding=\"async\" src=\"https:\/\/www.ceosuite.com\/wp-content\/uploads\/2026\/09\/taxpie.jpg\" alt=\"\u97d3\u56fd\u306b\u304a\u3051\u308b\u6cd5\u4eba\u8ab2\u7a0e\u3068\u96c7\u7528\u4e3b\u306e\u6cd5\u5b9a\u62e0\u51fa\u91d1\" class=\"aspect-[1200\/688] object-cover w-full\">\n                                    <\/div>\n                <div class=\"text-body-extra-small font-normal leading-[160%] text-grey blog-content\">\n                    <p>\u57f7\u7b46\uff1a <strong>Joseph Zoh<\/strong><br \/>\n\u97d3\u56fd\u306e\u7a0e\u52d9\u30fb\u8ca1\u52d9\u30b5\u30fc\u30d3\u30b9\u5c02\u9580\u5bb6\u3001<br \/>\n\u9867\u5ba2\u306e\u7a0e\u52d9\u30fb\u8ca1\u52d9\u8981\u4ef6\u306b\u95a2\u3057\u3066 CEO SUITE \u3068\u63d0\u643a\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n<a href=\"mailto:jz@jzassociate.com\">jz@jzassociate.com<\/a><\/p>\n<p><strong>1. \u6cd5\u4eba\u6240\u5f97\u7a0e\uff0811% \/ 22% \/ 24.2%\uff09<\/strong><\/p>\n<p>\u7a0e\u7387\u306f\u7d2f\u9032\u7684\u306b\u9069\u7528\u3055\u308c\u3001EBT\uff08\u7a0e\u5f15\u524d\u5229\u76ca\uff09\u304c2\u5104\u97d3\u56fd\u30a6\u30a9\u30f3\u307e\u3067\u306f11%\u3001200\u5104\u97d3\u56fd\u30a6\u30a9\u30f3\u672a\u6e80\u3067\u3042\u308c\u307022%\u3001200\u5104\u97d3\u56fd\u30a6\u30a9\u30f3\u3092\u8d85\u3048\u308b\u5229\u76ca\u306b\u306f24.2%\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>EBT\u304c300\u5104\u97d3\u56fd\u30a6\u30a9\u30f3\u306e\u5834\u5408\u3001\u7a0e\u984d\u306e\u8a08\u7b97\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\uff1a<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6490\" src=\"https:\/\/www.ceosuite.com\/wp-content\/uploads\/2026\/10\/2015_12_table1.jpg\" alt=\"table1\" width=\"324\" height=\"102\" \/><\/p>\n<p><strong>\u4ed6\u306e\u30a2\u30b8\u30a2\u306e\u90fd\u5e02\u3068\u6bd4\u3079\u308b\u3068\u3069\u3046\u3067\u3057\u3087\u3046\u304b\uff1f<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6491\" src=\"https:\/\/www.ceosuite.com\/wp-content\/uploads\/2026\/10\/2015_12_table2.jpg\" alt=\"table2\" width=\"249\" height=\"121\" \/><\/p>\n<p><strong>\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u671f\u9650\u306f\u3044\u3064\u3067\u3059\u304b\uff1f<\/strong><br \/>\n\u4f1a\u8a08\u5e74\u5ea6\u7d42\u4e86\u5f8c3\u304b\u6708\u4ee5\u5185\u3067\u3059\uff08\u4f1a\u8a08\u5e74\u5ea6\u672b\u304c12\u6708\u306e\u5834\u5408\u3001\u7533\u544a\u306f\u7fcc\u5e743\u6708\u307e\u3067\u306b\u884c\u3046\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\uff09\u3002\u3059\u3079\u3066\u306e\u4e8b\u696d\u4f53\u306f\u3001\u8cc7\u683c\u306e\u3042\u308b\u516c\u8a8d\u7a0e\u52d9\u4ee3\u7406\u4eba\u3092\u901a\u3058\u3066\u30018\u6708\u307e\u3067\u306b\u4e2d\u9593\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>2. \u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09<\/strong><br \/>\nVAT\u306e\u7a0e\u7387\u306f\u3001\u571f\u5730\u3001\u672a\u52a0\u5de5\u306e\u8fb2\u7523\u7269\u30fb\u6c34\u7523\u7269\u4ee5\u5916\u306e\u3042\u3089\u3086\u308b\u8cfc\u5165\u54c1\u306b\u5bfe\u3057\u306610%\u3067\u3042\u308a\u3001\u4e8b\u696d\u7d4c\u8cbb\u306e\u4e00\u90e8\u3068\u306a\u308b\u5834\u5408\u306f\u3001\u56db\u534a\u671f\u3054\u3068\u306e\u7533\u544a\u306b\u3088\u3063\u3066\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><strong>3. \u793e\u4f1a\u4fdd\u969c\u5236\u5ea6\uff08SSP\uff09<\/strong><br \/>\n\u7d44\u7e54\u304c\u97d3\u56fd\u3067\u4eba\u3092\u96c7\u7528\u3059\u308b\u969b\uff08\u6b63\u793e\u54e1\u3001\u671f\u9593\u96c7\u7528\u8005\u3001\u30d1\u30fc\u30c8\u30bf\u30a4\u30de\u30fc\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b5\u30fc\u306e\u3044\u305a\u308c\u3067\u3042\u3063\u3066\u3082\uff09\u306e\u7fa9\u52d9\u7684\u306a\u62e0\u51fa\u91d1\u306e\u4e00\u90e8\u3067\u3059\u3002\u898f\u5b9a\u306b\u3088\u308b\u3068\u3001\u56fd\u6c11\u5e74\u91d1\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u3001\u96c7\u7528\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u306e\u534a\u5206\u306f\u5f93\u696d\u54e1\u304c\u8ca0\u62c5\u3057\u3001\u6b8b\u308a\u306e\u534a\u5206\u306f\u96c7\u7528\u4e3b\u304c\u8ca0\u62c5\u3057\u307e\u3059\u3002\u3053\u306e\u8cbb\u7528\u306f\u3001\u7dcf\u4eba\u4ef6\u8cbb\uff08\u7d66\u4e0e\u3001\u8cc3\u91d1\u3001\u305d\u306e\u4ed6\u306e\u5f93\u696d\u54e1\u6240\u5f97\uff09\u306e\u7d048\uff5e10%\u306b\u76f8\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p><strong>4. \u9000\u8077\u57fa\u91d1\uff08RF\uff09<\/strong><br \/>\n\u5f93\u696d\u54e1\uff08\u6b63\u793e\u54e1\u3001\u5b9a\u671f\u96c7\u7528\u8005\u3001\u30d1\u30fc\u30c8\u30bf\u30a4\u30de\u30fc\uff09\u306e\u3044\u305a\u308c\u304b\u304c1\u5e74\u4ee5\u4e0a\u52e4\u52d9\u3057\u305f\u5834\u5408\u306b\u767a\u751f\u3059\u308b\u3001\u8ffd\u52a0\u306e\u52b4\u50cd\u95a2\u9023\u8cbb\u7528\u3067\u3059\u3002\u9000\u8077\u91d1\u306f\u52e4\u7d9a1\u5e74\u306b\u3064\u304d1\u304b\u6708\u5206\u306e\u7d66\u4e0e\u306b\u76f8\u5f53\u3057\u3001\u901a\u5e38\u306f\u5e74\u9593\u7d66\u4e0e\u307e\u305f\u306f\u8cc3\u91d1\u306e\u7d048.34%\u3067\u3059\u3002<\/p>\n                <\/div>\n            <\/div>\n            \n                            <div class=\"mt-20\">\n                    <h4 class=\"heading5 font-semibold text-grey mb-10\">\u6700\u8fd1\u306e\u6295\u7a3f<\/h4>\n                    <div class=\"grid lg:grid-cols-3 sm:grid-cols-2 2xl:gap-10 gap-6\">\n                            <div class=\"overflow-hidden\">\n        <a href=\"https:\/\/www.ceosuite.com\/ja-jp\/blog\/global-connectivity-using-our-network-as-your-regional-passport-2\/\" class=\"block group\">\n            <div class=\"overflow-hidden\">\n                <img decoding=\"async\" src=\"https:\/\/www.ceosuite.com\/wp-content\/uploads\/2026\/07\/Discover-how-CEO-SUITEs-network-of-premium-workspaces-across-Asia-1024x683.png\"\n                    alt=\"\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u63a5\u7d9a\u6027\uff1a\u5f53\u793e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3092\u5730\u57df\u306e\u300c\u30d1\u30b9\u30dd\u30fc\u30c8\u300d\u3068\u3057\u3066\u6d3b\u7528\u3059\u308b\" class=\"aspect-[380\/298] object-cover w-full group-hover:scale-105 transition-all duration-300\">\n            <\/div>\n            <div class=\"3xl:px-6 xl:px-5 px-4 py-5 bg-white\">\n                <p class=\"text-body-extra-small font-medium text-grey leading-[normal] mb-4\">\n13\/07\/2026<\/p>\n                <h6 class=\"text-body-medium font-medium leading-[normal] text-black mb-3 line-clamp-1\">\n\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u63a5\u7d9a\u6027\uff1a\u5f53\u793e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3092\u5730\u57df\u306e\u300c\u30d1\u30b9\u30dd\u30fc\u30c8\u300d\u3068\u3057\u3066\u6d3b\u7528\u3059\u308b<\/h6>\n                <div class=\"text-body-small font-normal leading-[160%] text-grey line-clamp-2 mb-4\">\n                <\/div>\n                <div>\n                    <button class=\"text-body-small font-medium leading-[normal] text-black inline-flex items-center \">\n                        <span class=\"inline-block mr-3 group-hover:mr-4 transition-all duration-300\">\u7d9a\u304d\u3092\u8aad\u3080<\/span>\n                        <img decoding=\"async\" src=\"https:\/\/www.ceosuite.com\/wp-content\/themes\/ceo-suite\/resources\/images\/icons\/link-arrow-black.svg\"\n                            alt=\"link\">\n                    <\/button>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n    <div class=\"overflow-hidden\">\n        <a href=\"https:\/\/www.ceosuite.com\/ja-jp\/blog\/service-excellence-anticipating-needs-before-they-become-requests-2\/\" class=\"block group\">\n            <div class=\"overflow-hidden\">\n                <img decoding=\"async\" src=\"https:\/\/www.ceosuite.com\/wp-content\/uploads\/2026\/07\/Discover-how-CEO-SUITE-delivers-service-excellence-through-premium-workspaces-1024x682.png\"\n                    alt=\"\u5353\u8d8a\u3057\u305f\u30b5\u30fc\u30d3\u30b9\uff1a\u8981\u671b\u3068\u306a\u308b\u524d\u306b\u30cb\u30fc\u30ba\u3092\u5148\u8aad\u307f\u3059\u308b\" class=\"aspect-[380\/298] object-cover w-full group-hover:scale-105 transition-all duration-300\">\n            <\/div>\n            <div class=\"3xl:px-6 xl:px-5 px-4 py-5 bg-white\">\n                <p class=\"text-body-extra-small font-medium text-grey leading-[normal] mb-4\">\n13\/07\/2026<\/p>\n                <h6 class=\"text-body-medium font-medium leading-[normal] text-black mb-3 line-clamp-1\">\n\u5353\u8d8a\u3057\u305f\u30b5\u30fc\u30d3\u30b9\uff1a\u8981\u671b\u3068\u306a\u308b\u524d\u306b\u30cb\u30fc\u30ba\u3092\u5148\u8aad\u307f\u3059\u308b<\/h6>\n                <div class=\"text-body-small font-normal leading-[160%] text-grey line-clamp-2 mb-4\">\n                <\/div>\n                <div>\n                    <button class=\"text-body-small font-medium leading-[normal] text-black inline-flex items-center \">\n                        <span class=\"inline-block mr-3 group-hover:mr-4 transition-all duration-300\">\u7d9a\u304d\u3092\u8aad\u3080<\/span>\n                        <img decoding=\"async\" src=\"https:\/\/www.ceosuite.com\/wp-content\/themes\/ceo-suite\/resources\/images\/icons\/link-arrow-black.svg\"\n                            alt=\"link\">\n                    <\/button>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n    <div class=\"overflow-hidden\">\n        <a href=\"https:\/\/www.ceosuite.com\/ja-jp\/blog\/business-setup-your-gateway-to-the-worlds-fastest-growing-markets-2\/\" class=\"block group\">\n            <div class=\"overflow-hidden\">\n                <img decoding=\"async\" src=\"https:\/\/www.ceosuite.com\/wp-content\/uploads\/2026\/06\/Your-Gateway-to-the-Worlds-Fastest-Growing-Markets-1024x682.png\"\n                    alt=\"\u4e8b\u696d\u8a2d\u7acb\uff1a\u4e16\u754c\u3067\u6700\u3082\u6210\u9577\u306e\u901f\u3044\u5e02\u5834\u3078\u306e\u5165\u53e3\" class=\"aspect-[380\/298] object-cover w-full group-hover:scale-105 transition-all duration-300\">\n            <\/div>\n            <div class=\"3xl:px-6 xl:px-5 px-4 py-5 bg-white\">\n                <p class=\"text-body-extra-small font-medium text-grey leading-[normal] mb-4\">\n24\/06\/2026<\/p>\n                <h6 class=\"text-body-medium font-medium leading-[normal] text-black mb-3 line-clamp-1\">\n\u4e8b\u696d\u8a2d\u7acb\uff1a\u4e16\u754c\u3067\u6700\u3082\u6210\u9577\u306e\u901f\u3044\u5e02\u5834\u3078\u306e\u5165\u53e3<\/h6>\n                <div class=\"text-body-small font-normal leading-[160%] text-grey line-clamp-2 mb-4\">\n                <\/div>\n                <div>\n                    <button class=\"text-body-small font-medium leading-[normal] text-black inline-flex items-center \">\n                        <span class=\"inline-block mr-3 group-hover:mr-4 transition-all duration-300\">\u7d9a\u304d\u3092\u8aad\u3080<\/span>\n                        <img decoding=\"async\" src=\"https:\/\/www.ceosuite.com\/wp-content\/themes\/ceo-suite\/resources\/images\/icons\/link-arrow-black.svg\"\n                            alt=\"link\">\n                    <\/button>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n                    <\/div>\n                <\/div>\n                    <\/div>\n    <\/div>\n<\/div>\n<script>\n    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