{"id":7822,"date":"2026-03-11T19:58:52","date_gmt":"2026-03-12T02:58:52","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7822"},"modified":"2026-03-11T20:56:03","modified_gmt":"2026-03-12T03:56:03","slug":"nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/","title":{"rendered":"\u6cd5\u4ee4135\/2020\/ND-CP: \u4e21\u89aa\u306f\u4f55\u6b73\u304b\u3089\u6276\u990a\u5bb6\u65cf\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u304b?"},"content":{"rendered":"<p><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Lao-dong-Tien-luong\/Nghi-dinh-135-2020-ND-CP-tuoi-nghi-huu-445512.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u653f\u4ee4135\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> 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class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Dieu_chinh_tuoi_nghi_huu_doi_voi_lao_dong_nam\" >\u7537\u6027\u52b4\u50cd\u8005\u306e\u5b9a\u5e74\u5e74\u9f62\u3092\u8abf\u6574\u3059\u308b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Dieu_chinh_tuoi_nghi_huu_doi_voi_lao_dong_nu\" >\u5973\u6027\u52b4\u50cd\u8005\u306e\u5b9a\u5e74\u5e74\u9f62\u3092\u8abf\u6574\u3059\u308b\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Do_tuoi_nguoi_phu_thuoc_la_cha_me_theo_quy_dinh_nam_2026\" >2026\u5e74\u306b\u898f\u5b9a\u3055\u308c\u308b\u6276\u990a\u5bb6\u65cf\uff08\u89aa\uff09\u306e\u5e74\u9f62\u5236\u9650\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Cach_xac_dinh_thoi_diem_bat_dau_tinh_giam_tru_gia_canh\" >\u500b\u4eba\u63a7\u9664\u306e\u8a08\u7b97\u3092\u958b\u59cb\u3059\u308b\u6642\u671f\u3092\u3069\u306e\u3088\u3046\u306b\u5224\u65ad\u3059\u308b\u304b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Ho_so_chung_minh_nguoi_phu_thuoc_la_cha_me\" >\u6276\u990a\u5bb6\u65cf\u304c\u89aa\u3067\u3042\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Nhung_sai_sot_thuong_gap_khi_ap_dung_Nghi_dinh_1352020ND-CP\" >\u653f\u4ee4135\/2020\/ND-CP\u306e\u9069\u7528\u306b\u304a\u3051\u308b\u3088\u304f\u3042\u308b\u9593\u9055\u3044<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Nghi_dinh_1352020ND-CP_can_cu_xac_dinh_nguoi_phu_thuoc_la_cha_me\"><\/span><b>\u653f\u4ee4135\/2020\/ND-CP\u306f\u3001\u6276\u990a\u5bb6\u65cf\u3092\u6c7a\u5b9a\u3059\u308b\u969b\u306e\u57fa\u6e96\u3068\u3057\u3066\u89aa\u3092\u5b9a\u3081\u3066\u3044\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4135\/2020\/ND-CP\u306f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u5bb6\u65cf\u63a7\u9664\u3092\u7533\u8acb\u3059\u308b\u969b\u306b\u3001\u89aa\u304c\u5c31\u52b4\u5e74\u9f62\u3092\u8d85\u3048\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u6cd5\u7684\u6839\u62e0\u3068\u306a\u308b\u3002\u3053\u306e\u898f\u5b9a\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u5b9a\u5e74\u5e74\u9f62\u304c\u6bce\u5e74\u6bb5\u968e\u7684\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3066\u3044\u308b\u72b6\u6cc1\u306b\u304a\u3044\u3066\u3001\u7279\u306b\u6ce8\u76ee\u306b\u5024\u3059\u308b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u306b\u304a\u3044\u3066\u3082\u3001\u5b9a\u5e74\u9000\u8077\u5e74\u9f62\u306e\u57fa\u6e96\u306f\u524d\u5e74\u3068\u6bd4\u3079\u3066\u5909\u66f4\u3055\u308c\u7d9a\u3051\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u89aa\u304c\u6276\u990a\u5bb6\u65cf\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u969b\u306b\u306f\u3001\u751f\u5e74\u3060\u3051\u3067\u306a\u304f\u751f\u6708\u3082\u8003\u616e\u306b\u5165\u308c\u3001\u6cd5\u4ee4\u306b\u57fa\u3065\u304d\u6b63\u78ba\u306a\u5e74\u9f62\u3092\u7b97\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u7d0d\u7a0e\u8005\u306b\u3068\u3063\u3066\u975e\u5e38\u306b\u91cd\u8981\u306a\u610f\u5473\u3092\u6301\u3061\u307e\u3059\u3002\u89aa\u304c\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f\u5c31\u52b4\u5e74\u9f62\u306b\u9054\u3057\u305f\u6642\u671f\u3092\u6b63\u3057\u304f\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002 <\/span><span style=\"font-weight: 400;\">\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\u3068\u5b9a\u5e74\u9000\u8077\u5e74\u9f62\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u95a2\u4fc2\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u5fc5\u8981\u66f8\u985e\u306e\u6e96\u5099\u3084\u6d3b\u7528\u306b\u304a\u3044\u3066\u3001\u3088\u308a\u7a4d\u6975\u7684\u306a\u884c\u52d5\u3092\u3068\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002 <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u6c7a\u6e08\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\"> \u6b63\u78ba\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_nguoi_phu_thuoc_la_cha_me_theo_luat_thue\"><\/span><b>\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u6276\u990a\u5bb6\u65cf\uff08\u4e21\u89aa\uff09\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6cd5\u5236\u5ea6\u306e\u898f\u5b9a\u306b\u3088\u308c\u3070 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-thu-nhap-ca-nhan-2025-so-109-2025-QH15-665870.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5<\/span><\/a><span style=\"font-weight: 400;\"> \u30d9\u30c8\u30ca\u30e0\u3067\u306f\u3001\u89aa\u3092\u6276\u990a\u5bb6\u65cf\u3068\u5b9a\u7fa9\u3059\u308b\u7bc4\u56f2\u304c\u975e\u5e38\u306b\u5e83\u304f\u3001\u3053\u308c\u306f\u7d0d\u7a0e\u8005\u304c\u524d\u306e\u4e16\u4ee3\u3092\u6276\u990a\u3059\u308b\u7fa9\u52d9\u3092\u53cd\u6620\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u4eba\u3005\u304c\u6276\u990a\u5bb6\u65cf\u3068\u3057\u3066\u767b\u9332\u3059\u308b\u8cc7\u683c\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u8005\u306e\u5b9f\u7236\u3068\u5b9f\u6bcd<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7fa9\u7236\u3001\u7fa9\u6bcd\u3001\u307e\u305f\u306f\u592b\u306e\u7236\u3001\u592b\u306e\u6bcd<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d99\u7236\u3001\u7d99\u6bcd<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u7684\u306b\u8a8d\u3081\u3089\u308c\u305f\u990a\u7236\u307e\u305f\u306f\u990a\u6bcd\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4135\/2020\/ND-CP\u306b\u57fa\u3065\u304d\u3001\u5c31\u52b4\u5e74\u9f62\u7bc4\u56f2\u5916\u306e\u500b\u4eba\u306e\u72b6\u6cc1\u3092\u6b63\u78ba\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u306f\u3001\u7d0d\u7a0e\u624b\u7d9a\u304d\u306b\u304a\u3051\u308b\u6cd5\u7684\u30ea\u30b9\u30af\u306e\u8efd\u6e1b\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u540c\u6642\u306b\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u76e3\u67fb\u3084\u691c\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u969b\u306b\u3001\u7d0d\u7a0e\u8005\u304c\u5341\u5206\u306a\u88cf\u4ed8\u3051\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5b9f\u969b\u306b\u306f\u3001\u7a0e\u52d9\u7533\u544a\u6642\u306b\u6276\u990a\u5bb6\u65cf\u304c\u8cc7\u683c\u3092\u5931\u3046\u30b1\u30fc\u30b9\u306e\u591a\u304f\u306f\u30012021\u5e74\u4ee5\u524d\u306e\u65e7\u5b9a\u5e74\u5e74\u9f62\u306e\u8aa4\u3063\u305f\u9069\u7528\u304c\u539f\u56e0\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u6700\u65b0\u306e\u6b63\u3057\u3044\u898f\u5b9a\u306b\u66f4\u65b0\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_kien_dang_ky_nguoi_phu_thuoc_theo_quy_dinh_hien_hanh\"><\/span><b>\u73fe\u884c\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u6276\u990a\u5bb6\u65cf\u767b\u9332\u306e\u6761\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7825\" aria-describedby=\"caption-attachment-7825\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7825\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-dang-ky-nguoi-phu-thuoc-theo-quy-dinh-Nghi-dinh-135_2020_ND-CP.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 135\/2020\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-dang-ky-nguoi-phu-thuoc-theo-quy-dinh-Nghi-dinh-135_2020_ND-CP.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-dang-ky-nguoi-phu-thuoc-theo-quy-dinh-Nghi-dinh-135_2020_ND-CP-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-dang-ky-nguoi-phu-thuoc-theo-quy-dinh-Nghi-dinh-135_2020_ND-CP-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-dang-ky-nguoi-phu-thuoc-theo-quy-dinh-Nghi-dinh-135_2020_ND-CP-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-dang-ky-nguoi-phu-thuoc-theo-quy-dinh-Nghi-dinh-135_2020_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7825\" class=\"wp-caption-text\">\u6276\u990a\u5bb6\u65cf\u767b\u9332\u306e\u6761\u4ef6\u306f\u653f\u4ee4135\/2020\/ND-CP\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5c31\u52b4\u5e74\u9f62\u3068\u3044\u3046\u8981\u7d20\u306b\u52a0\u3048\u3066\u3001\u7a0e\u6cd5\u306f\u89aa\u306e\u53ce\u5165\u3084\u5c31\u52b4\u80fd\u529b\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u57fa\u6e96\u3082\u5b9a\u3081\u3066\u3044\u308b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306e\u6307\u793a\u306b\u5f93\u3063\u3066 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-111-2013-TT-BTC-Huong-dan-Luat-thue-thu-nhap-ca-nhan-va-Nghi-dinh-65-2013-ND-CP-205356.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u56de\u89a7 111\/2013\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">\u6276\u990a\u5bb6\u65cf\u3067\u3042\u308b\u89aa\u306f\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u540c\u6642\u306b\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_ve_thu_nhap\"><\/span><b>\u53ce\u5165\u8981\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5168\u3066\u306e\u53ce\u5165\u6e90\u304b\u3089\u306e\u5e73\u5747\u6708\u53ce\u5408\u8a08\u306f\u30011,000,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3092\u8d85\u3048\u306a\u3044\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u53ce\u5165\u306b\u306f\u4ee5\u4e0b\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e74\u91d1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e8b\u696d\u304b\u3089\u306e\u53ce\u5165<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u8cc3\u8cb8\u53ce\u5165<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u305d\u306e\u4ed6\u306e\u8ab2\u7a0e\u6240\u5f97\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_ve_kha_nang_lao_dong\"><\/span><b>\u4f5c\u696d\u80fd\u529b\u8981\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e21\u89aa\u304c\u3068\u3082\u306b\u5c31\u52b4\u5e74\u9f62\u3067\u3042\u308b\u5834\u5408\u3001\u6276\u990a\u5bb6\u65cf\u3068\u307f\u306a\u3055\u308c\u308b\u306e\u306f\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306e\u307f\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u969c\u5bb3\u3092\u6301\u3064<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u3042\u308b\u3044\u306f\u3001\u50cd\u304f\u80fd\u529b\u306e\u55aa\u5931\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u533b\u7642\u8a18\u9332\u307e\u305f\u306f\u7ba1\u8f44\u5f53\u5c40\u304b\u3089\u306e\u8a3c\u660e\u66f8\u306b\u3088\u3063\u3066\u78ba\u8a8d\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_cha_me_da_ngoai_do_tuoi_lao_dong\"><\/span><b>\u4e21\u89aa\u304c\u52b4\u50cd\u5e74\u9f62\u3092\u904e\u304e\u3066\u3044\u308b\u5834\u5408\u2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e21\u89aa\u304c\u653f\u4ee4135\/2020\/ND-CP\u3067\u5b9a\u3081\u3089\u308c\u305f\u5b9a\u5e74\u9000\u8077\u5e74\u9f62\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u3001\u7d0d\u7a0e\u8005\u306f\u969c\u5bb3\u3092\u8a3c\u660e\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5bb6\u65cf\u624b\u5f53\u63a7\u9664\u306e\u767b\u9332\u306b\u5fc5\u8981\u306a\u6240\u5f97\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3060\u3051\u3067\u6e08\u307f\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nghi_dinh_1352020ND-CP_quy_dinh_tang_tuoi_nghi_huu\"><\/span><b>\u653f\u4ee4135\/2020\/ND-CP\u306f\u3001\u5b9a\u5e74\u5e74\u9f62\u306e\u5f15\u304d\u4e0a\u3052\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7826\" aria-describedby=\"caption-attachment-7826\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7826\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nghi-dinh-135_2020_ND-CP-xac-dinh-nguoi-phu-thuoc-la-cha-me.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 135\/2020\/N\u0110-CP x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 cha m\u1eb9\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nghi-dinh-135_2020_ND-CP-xac-dinh-nguoi-phu-thuoc-la-cha-me.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nghi-dinh-135_2020_ND-CP-xac-dinh-nguoi-phu-thuoc-la-cha-me-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nghi-dinh-135_2020_ND-CP-xac-dinh-nguoi-phu-thuoc-la-cha-me-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nghi-dinh-135_2020_ND-CP-xac-dinh-nguoi-phu-thuoc-la-cha-me-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nghi-dinh-135_2020_ND-CP-xac-dinh-nguoi-phu-thuoc-la-cha-me-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7826\" class=\"wp-caption-text\">\u653f\u4ee4135\/2020\/ND-CP\u3067\u306f\u3001\u6276\u990a\u5bb6\u65cf\u3092\u89aa\u3068\u5b9a\u7fa9\u3057\u3066\u3044\u308b\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306e\u52b4\u50cd\u6cd5\u5236\u5ea6\u306b\u304a\u3051\u308b\u4e3b\u8981\u306a\u5909\u66f4\u70b9\u306e1\u3064\u306f\u3001\u9577\u671f\u8a08\u753b\u306b\u57fa\u3065\u3044\u3066\u5b9a\u5e74\u5e74\u9f62\u3092\u8abf\u6574\u3059\u308b\u3053\u3068\u3067\u3042\u308b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4135\/2020\/ND-CP\u7b2c4\u6761\u306b\u3088\u308c\u3070\u3001\u901a\u5e38\u306e\u52b4\u50cd\u6761\u4ef6\u4e0b\u306b\u304a\u3051\u308b\u5b9a\u5e74\u5e74\u9f62\u306f\u3001\u4ee5\u4e0b\u306e\u6c34\u6e96\u306b\u9054\u3059\u308b\u307e\u3067\u6bce\u5e74\u6bb5\u968e\u7684\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7537\u6027\uff1a62\u6b73\uff082028\u5e74\u6642\u70b9\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5973\u6027\uff1a60\u6b73\uff082035\u5e74\u6642\u70b9\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u5ea6\u306e\u8ab2\u7a0e\u5e74\u5ea6\u306b\u304a\u3051\u308b\u5b9a\u5e74\u9000\u8077\u5e74\u9f62\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7537\u6027\u52b4\u50cd\u8005\uff1a61\u6b736\u30f6\u6708<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5973\u6027\u52b4\u50cd\u8005\uff1a57\u6b73<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u89aa\u304c\u904e\u52b4\u5e74\u9f62\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u969b\u306b\u3001\u8ab2\u7a0e\u5e74\u5ea6\u306b\u304a\u3051\u308b\u8a72\u5f53\u3059\u308b\u5b9a\u5e74\u5e74\u9f62\u3092\u53c2\u8003\u306b\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_lo_trinh_dieu_chinh_tuoi_nghi_huu_cua_nguoi_lao_dong\"><\/span><b>\u52b4\u50cd\u8005\u306e\u5b9a\u5e74\u5e74\u9f62\u8abf\u6574\u8868\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_chinh_tuoi_nghi_huu_doi_voi_lao_dong_nam\"><\/span><b>\u7537\u6027\u52b4\u50cd\u8005\u306e\u5b9a\u5e74\u5e74\u9f62\u3092\u8abf\u6574\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4135\/2020\/ND-CP\u306f\u3001\u7537\u6027\u52b4\u50cd\u8005\u306e\u5b9a\u5e74\u5e74\u9f62\u3092\u660e\u78ba\u306b\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u653f\u4ee4135\/2020\/ND-CP\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u7537\u6027\u52b4\u50cd\u8005\u306e\u5b9a\u5e74\u5e74\u9f62\u3092\u8abf\u6574\u3057\u305f\u8868\u3092\u4ee5\u4e0b\u306b\u793a\u3057\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u30dc\u30fc\u30c9\uff1a<\/b><span style=\"font-weight: 400;\"> \u653f\u4ee4135\/2020\/ND-CP\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3068\u304a\u308a\u3001\u7537\u6027\u52b4\u50cd\u8005\u306e\u5b9a\u5e74\u5e74\u9f62\u3092\u8abf\u6574\u3059\u308b\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><b>\u9000\u8077\u5e74<\/b><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><b>\u5b9a\u5e74\u9000\u8077\u5e74\u9f62<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">2021<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">60\u6b733\u30f6\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">2022<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">60\u6b736\u30f6\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">2023<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">60\u6b739\u30f6\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">2024<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">61\u6b73<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">61\u6b733\u30f6\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">2026<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">61\u6b736\u30f6\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">2027<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">61\u6b739\u30f6\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">2028\u5e74\u4ee5\u964d<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">62\u6b73<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u8868\u306f\u3001\u7537\u6027\u52b4\u50cd\u8005\u306e\u5b9a\u5e74\u5e74\u9f62\u304c\u653f\u4ee4135\/2020\/ND-CP\u306b\u898f\u5b9a\u3055\u308c\u305f\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u306b\u5f93\u3063\u3066\u6bce\u5e74\u6bb5\u968e\u7684\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u30012028\u5e74\u4ee5\u964d\u306f62\u6b73\u306b\u9054\u3059\u308b\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u5404\u5b9a\u5e74\u5e74\u9f62\u306e\u7bc0\u76ee\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u7d0d\u7a0e\u8005\u306f\u7236\u89aa\u3084\u7537\u6027\u306e\u89aa\u65cf\u304c\u52b4\u50cd\u5e74\u9f62\u3092\u904e\u304e\u305f\u6642\u671f\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3067\u304d\u3001\u5bb6\u65cf\u624b\u5f53\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6276\u990a\u5bb6\u65cf\u3092\u767b\u9332\u3059\u308b\u969b\u306b\u3001\u898f\u5247\u3092\u6b63\u3057\u304f\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3057\u304b\u3057\u3001\u5b9a\u5e74\u5e74\u9f62\u8abf\u6574\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u306f\u7537\u6027\u52b4\u50cd\u8005\u3060\u3051\u306b\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5973\u6027\u52b4\u50cd\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u5f7c\u5973\u305f\u3061\u306e\u52b4\u50cd\u6761\u4ef6\u3084\u793e\u4f1a\u4fdd\u969c\u5236\u5ea6\u306e\u7279\u6027\u306b\u5408\u308f\u305b\u3066\u3001\u7570\u306a\u308b\u8abf\u6574\u7387\u3092\u7528\u3044\u305f\u5225\u306e\u5b9a\u5e74\u5e74\u9f62\u5f15\u304d\u4e0a\u3052\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u304c\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u6b21\u306e\u30bb\u30af\u30b7\u30e7\u30f3\u3067\u306f\u3001\u5973\u6027\u52b4\u50cd\u8005\u306e\u5b9a\u5e74\u5e74\u9f62\u8abf\u6574\u306b\u95a2\u3059\u308b\u73fe\u884c\u306e\u898f\u5b9a\u3092\u8a73\u7d30\u306b\u5206\u6790\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_chinh_tuoi_nghi_huu_doi_voi_lao_dong_nu\"><\/span><b>\u5973\u6027\u52b4\u50cd\u8005\u306e\u5b9a\u5e74\u5e74\u9f62\u3092\u8abf\u6574\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u3067\u306f\u3001\u5973\u6027\u52b4\u50cd\u8005\u306e\u5b9a\u5e74\u5e74\u9f62\u306f\u653f\u4ee4135\/2020\/ND-CP\u306b\u5b9a\u3081\u3089\u308c\u305f\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u306b\u5f93\u3063\u3066\u6bb5\u968e\u7684\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u5b9a\u5e74\u5e74\u9f62\u306f\u6bce\u5e744\u30f6\u6708\u305a\u3064\u5f15\u304d\u4e0a\u3052\u3089\u308c\u30012035\u5e74\u306b\u306f60\u6b73\u306b\u9054\u3057\u307e\u3059\u3002\u3053\u306e\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u7d0d\u7a0e\u8005\u306f\u4e21\u89aa\u304c\u5c31\u52b4\u5e74\u9f62\u3092\u904e\u304e\u305f\u6642\u671f\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3057\u3001\u5bb6\u65cf\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6276\u990a\u5bb6\u65cf\u3092\u6b63\u3057\u304f\u7533\u544a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4ee5\u4e0b\u306b\u3001\u5973\u6027\u52b4\u50cd\u8005\u306e\u5b9a\u5e74\u5e74\u9f62\u3092\u5e74\u3054\u3068\u306b\u307e\u3068\u3081\u305f\u8a73\u7d30\u306a\u8868\u3092\u63b2\u8f09\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u30dc\u30fc\u30c9\uff1a<\/b><span style=\"font-weight: 400;\"> \u653f\u4ee4135\/2020\/ND-CP\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3068\u304a\u308a\u3001\u5973\u6027\u52b4\u50cd\u8005\u306e\u5b9a\u5e74\u5e74\u9f62\u3092\u8abf\u6574\u3059\u308b\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u9000\u8077\u5e74<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5b9a\u5e74\u9000\u8077\u5e74\u9f62<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2021<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">55\u6b734\u30f6\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2022<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">55\u6b738\u30f6\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2023<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">56\u6b73<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2024<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">56\u6b734\u30f6\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">56\u6b738\u30f6\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">57\u6b73<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2027<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">57\u6b734\u30f6\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2028<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">57\u6b738\u30f6\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2029<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">58\u6b73<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2030<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">58\u6b734\u30f6\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2031<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">58\u6b738\u30f6\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2032<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">59\u6b73<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2033<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">59\u6b734\u30f6\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2034<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">59\u6b738\u30f6\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2035\u5e74\u4ee5\u964d\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60\u6b73<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u306f\u3001\u653f\u4ee4135\/2020\/ND-CP\u306b\u57fa\u3065\u304d\u3001\u5973\u6027\u52b4\u50cd\u8005\u306e\u5b9a\u5e74\u5e74\u9f62\u304c2021\u5e74\u306e55\u6b734\u30f6\u6708\u304b\u30892035\u5e74\u306e60\u6b73\u307e\u3067\u6bce\u5e74\u6bb5\u968e\u7684\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5909\u66f4\u306f\u52b4\u50cd\u653f\u7b56\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u6276\u990a\u5bb6\u65cf\u767b\u9332\u6642\u306b\u89aa\u304c\u5c31\u52b4\u5e74\u9f62\u3092\u8d85\u3048\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u91cd\u8981\u306a\u6839\u62e0\u306b\u3082\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7d0d\u7a0e\u8005\u306f\u8ab2\u7a0e\u5e74\u5ea6\u306b\u5bb6\u65cf\u624b\u5f53\u63a7\u9664\u3092\u7533\u544a\u3059\u308b\u969b\u306b\u3001\u5404\u5e74\u306e\u8a72\u5f53\u3059\u308b\u5b9a\u5e74\u5e74\u9f62\u3092\u6b63\u78ba\u306b\u6bd4\u8f03\u3057\u3001\u89aa\u304c\u6276\u990a\u5bb6\u65cf\u3068\u3057\u3066\u306e\u8cc7\u683c\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4ee5\u524d\u306e\u5b9a\u5e74\u5e74\u9f62\u898f\u5b9a\u3068\u306e\u6df7\u540c\u3092\u907f\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u91cd\u8981\u306a\u6ce8\u610f:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2. \u4e0a\u8a18\u306e\u8868\u306f\u3001\u5b9a\u5e74\u9000\u8077\u5e74\u9f62\u304c\u5e74\u3005\u5f90\u3005\u306b\u4e0a\u6607\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u7d0d\u7a0e\u8005\u306f\u81ea\u8eab\u306e\u8ab2\u7a0e\u5e74\u5ea6\u306b\u9069\u7528\u3055\u308c\u308b\u5b9a\u5e74\u9000\u8077\u5e74\u9f62\u3092\u5bb9\u6613\u306b\u5224\u65ad\u3067\u304d\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6ce8\u610f\u3059\u3079\u304d\u70b9\u306e\u4e00\u3064\u306f\u3001\u5b9a\u5e74\u9000\u8077\u5e74\u9f62\u306f\u6708\u5358\u4f4d\u3067\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u6276\u990a\u5bb6\u65cf\u3092\u7279\u5b9a\u3059\u308b\u306b\u306f\u3001\u751f\u5e74\u6708\u65e5\u3060\u3051\u3067\u306a\u304f\u3001\u6b63\u78ba\u306a\u751f\u5e74\u6708\u65e5\uff08\u65e5\u3001\u6708\u3001\u5e74\uff09\u306b\u983c\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Do_tuoi_nguoi_phu_thuoc_la_cha_me_theo_quy_dinh_nam_2026\"><\/span><b>2026\u5e74\u306b\u898f\u5b9a\u3055\u308c\u308b\u6276\u990a\u5bb6\u65cf\uff08\u89aa\uff09\u306e\u5e74\u9f62\u5236\u9650\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4135\/2020\/ND-CP\u306b\u5b9a\u3081\u3089\u308c\u305f\u5b9a\u5e74\u5e74\u9f62\u5f15\u304d\u4e0a\u3052\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u306b\u57fa\u3065\u304d\u30012026\u5e74\u306b\u306f\u6276\u990a\u5bb6\u65cf\u3068\u3057\u3066\u767b\u9332\u3067\u304d\u308b\u89aa\u306e\u51fa\u751f\u5e74\u3092\u7279\u5b9a\u3067\u304d\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u6276\u990a\u5bb6\u65cf\u3067\u3042\u308b\u89aa\u306e\u51fa\u751f\u5e74\u3092\u8abf\u3079\u308b\u305f\u3081\u306e\u8868\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u30dc\u30fc\u30c9\uff1a<\/b><span style=\"font-weight: 400;\"> \u653f\u4ee4135\/2020\/ND-CP\u306f\u3001\u6276\u990a\u5bb6\u65cf\u3092\u767b\u9332\u3059\u308b\u8cc7\u683c\u306e\u3042\u308b\u89aa\u306e\u751f\u5e74\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u7269\u4f53<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5bfe\u8c61\u3068\u306a\u308b\u51fa\u751f\u5e74<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6ce8\u8a18<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5b9f\u7236\u3001\u7fa9\u7236\u3001\u592b\u306e\u7236<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1964\u5e746\u6708\u4ee5\u524d\u306b\u751f\u307e\u308c\u305f\u65b9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u3042\u306a\u305f\u306f2026\u5e74\u306b61\u6b736\u30f6\u6708\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6bcd\u3001\u7fa9\u6bcd\u3001\u592b\u306e\u6bcd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1969\u5e74\u4ee5\u524d\u306b\u751f\u307e\u308c\u305f\u4eba<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2026\u5e74\u306b57\u6b73\u306b\u306a\u308b<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u53c2\u7167\u8868\u306f\u3001\u901a\u5e38\u306e\u52b4\u50cd\u6761\u4ef6\u3067\u96c7\u7528\u3055\u308c\u3066\u3044\u308b\u52b4\u50cd\u8005\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6b21\u306e\u3088\u3046\u306a\u7279\u5225\u306a\u5834\u5408\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65e9\u671f\u9000\u8077<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u52b4\u50cd\u80fd\u529b\u306e\u4f4e\u4e0b\u306b\u3088\u308b\u9000\u8077<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u904e\u9177\u3067\u5371\u967a\u306a\u8077\u696d<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5b9a\u5e74\u5e74\u9f62\u306f\u3001\u4e00\u822c\u898f\u5b9a\u3088\u308a\u3082\u6700\u59275\u6b73\u4f4e\u304f\u8a2d\u5b9a\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u627f\u8a8d\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u3088\u308a\u8a73\u7d30\u306a\u66f8\u985e\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_thoi_diem_bat_dau_tinh_giam_tru_gia_canh\"><\/span><b>\u500b\u4eba\u63a7\u9664\u306e\u8a08\u7b97\u3092\u958b\u59cb\u3059\u308b\u6642\u671f\u3092\u3069\u306e\u3088\u3046\u306b\u5224\u65ad\u3059\u308b\u304b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7a0e\u984d\u63a7\u9664\u3092\u958b\u59cb\u3059\u308b\u9069\u5207\u306a\u6708\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u306f\u3001\u7d0d\u7a0e\u8005\u304c\u5e74\u9593\u7d0d\u7a0e\u984d\u3092\u6700\u9069\u5316\u3059\u308b\u4e0a\u3067\u975e\u5e38\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7a0e\u6cd5\u306b\u3088\u308c\u3070\u3001\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3059\u308b\u6642\u671f\u306f\u3001\u6276\u990a\u7fa9\u52d9\u304c\u767a\u751f\u3057\u305f\u6642\u671f\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u308b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3088\u304f\u3042\u308b\u30b7\u30ca\u30ea\u30aa\u3068\u3057\u3066\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2026\u5e74\u3088\u308a\u524d\u306b\u5c31\u52b4\u5e74\u9f62\u3092\u904e\u304e\u305f\u89aa\u306e\u5834\u5408\uff1a\u6276\u990a\u5bb6\u65cf\u767b\u9332\u3092\u671f\u9650\u5185\u306b\u63d0\u51fa\u3059\u308c\u3070\u3001\u7d0d\u7a0e\u8005\u306f2026\u5e74\u5168\u4f53\u306b\u308f\u305f\u3063\u3066\u63a7\u9664\u3092\u53d7\u3051\u308b\u8cc7\u683c\u304c\u3042\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e21\u89aa\u304c2026\u5e74\u306b\u5b9a\u5e74\u9000\u8077\u3092\u8fce\u3048\u308b\u5834\u5408\uff1a\u3053\u306e\u5834\u5408\u3001\u500b\u4eba\u624b\u5f53\u306f\u901a\u5e38\u3001\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3068\u304a\u308a\u3001\u4e21\u89aa\u306e\u5b9a\u5e74\u9000\u8077\u306e\u7fcc\u6708\u304b\u3089\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u52b4\u50cd\u80fd\u529b\u306e\u4f4e\u4e0b\u306b\u3088\u308a\u65e9\u671f\u9000\u8077\u3059\u308b\u89aa\u5fa1\u3055\u3093\u306e\u5834\u5408\uff1a\u63a7\u9664\u306e\u958b\u59cb\u65e5\u306f\u3001\u533b\u5e2b\u306b\u3088\u308b\u5065\u5eb7\u8a3a\u65ad\u59d4\u54e1\u4f1a\u306e\u8a3a\u65ad\u7d50\u679c\u306e\u78ba\u5b9a\u65e5\u3001\u307e\u305f\u306f\u9000\u8077\u6c7a\u5b9a\u65e5\u306b\u57fa\u3065\u304d\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_chung_minh_nguoi_phu_thuoc_la_cha_me\"><\/span><b>\u6276\u990a\u5bb6\u65cf\u304c\u89aa\u3067\u3042\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7824\" aria-describedby=\"caption-attachment-7824\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7824\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-chung-minh-nguoi-phu-thuoc-la-cha-me-theo-Nghi-dinh-135_2020_ND-CP.jpg\" alt=\"H\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 cha m\u1eb9 theo Ngh\u1ecb \u0111\u1ecbnh 135\/2020\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-chung-minh-nguoi-phu-thuoc-la-cha-me-theo-Nghi-dinh-135_2020_ND-CP.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-chung-minh-nguoi-phu-thuoc-la-cha-me-theo-Nghi-dinh-135_2020_ND-CP-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-chung-minh-nguoi-phu-thuoc-la-cha-me-theo-Nghi-dinh-135_2020_ND-CP-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-chung-minh-nguoi-phu-thuoc-la-cha-me-theo-Nghi-dinh-135_2020_ND-CP-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-chung-minh-nguoi-phu-thuoc-la-cha-me-theo-Nghi-dinh-135_2020_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7824\" class=\"wp-caption-text\">\u653f\u4ee4135\/2020\/ND-CP\u306b\u57fa\u3065\u304d\u3001\u89aa\u3068\u3057\u3066\u306e\u6276\u990a\u5bb6\u65cf\u3067\u3042\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e21\u89aa\u304c\u5e74\u9f62\u3068\u53ce\u5165\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u305f\u5f8c\u3001\u7d0d\u7a0e\u8005\u306f\u7a0e\u52d9\u5f53\u5c40\u307e\u305f\u306f\u6240\u5f97\u652f\u6255\u6a5f\u95a2\u306b\u63d0\u51fa\u3059\u308b\u305f\u3081\u306e\u88cf\u4ed8\u3051\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u901a\u5e38\u3001\u30d5\u30a1\u30a4\u30eb\u306b\u306f\u4ee5\u4e0b\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6276\u990a\u5bb6\u65cf\u306e\u5e02\u6c11\u8eab\u5206\u8a3c\u660e\u66f8\u307e\u305f\u306f\u5e02\u6c11\u8eab\u5206\u8a3c\u660e\u66f8\uff08CCCD\uff09\u306e\u30b3\u30d4\u30fc\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51fa\u751f\u8a3c\u660e\u66f8\u3084\u5c45\u4f4f\u8a3c\u660e\u66f8\u306a\u3069\u3001\u95a2\u4fc2\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5c31\u52b4\u5e74\u9f62\u3067\u3042\u308a\u306a\u304c\u3089\u5c31\u52b4\u80fd\u529b\u3092\u5931\u3063\u305f\u65b9\u3005\u3078\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u969c\u5bb3\u8005\u624b\u5e33<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u533b\u7642\u8a18\u9332\u307e\u305f\u306f\u5065\u5eb7\u8a3a\u65ad\u5831\u544a\u66f8<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6700\u521d\u304b\u3089\u5fc5\u8981\u306a\u66f8\u985e\u3092\u3059\u3079\u3066\u63c3\u3048\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u6276\u990a\u5bb6\u65cf\u767b\u9332\u306e\u624b\u7d9a\u304d\u3092\u8fc5\u901f\u306b\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u306e\u8ffd\u52a0\u60c5\u5831\u63d0\u4f9b\u306e\u8981\u8acb\u3092\u907f\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_khi_ap_dung_Nghi_dinh_1352020ND-CP\"><\/span><b>\u653f\u4ee4135\/2020\/ND-CP\u306e\u9069\u7528\u306b\u304a\u3051\u308b\u3088\u304f\u3042\u308b\u9593\u9055\u3044<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5b9f\u969b\u306b\u306f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7533\u544a\u306b\u304a\u3044\u3066\u3001\u591a\u304f\u306e\u4eba\u304c\u6b21\u306e\u3088\u3046\u306a\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3092\u72af\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65b0\u3057\u3044\u9000\u8077\u5e74\u9f62\u3067\u306f\u306a\u304f\u3001\u4ee5\u524d\u306e\u9000\u8077\u5e74\u9f62\uff08\u7537\u6027\u306f60\u6b73\u3001\u5973\u6027\u306f55\u6b73\uff09\u3092\u4f7f\u7528\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u540c\u4e00\u5e74\u5ea6\u306b\u8907\u6570\u306e\u7d0d\u7a0e\u8005\u304c\u91cd\u8907\u3057\u3066\u6276\u990a\u5bb6\u65cf\u3092\u767b\u9332\u3059\u308b\u3053\u3068\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u89aa\u306e\u53ce\u5165\u304c\u898f\u5b9a\u306e\u4e0a\u9650\u3092\u8d85\u3048\u305f\u5834\u5408\u3067\u3082\u3001\u66f4\u65b0\u306f\u884c\u308f\u308c\u307e\u305b\u3093\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306e\u8aa4\u308a\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u8a18\u9332\u3092\u5be9\u67fb\u3059\u308b\u969b\u306b\u3001\u500b\u4eba\u63a7\u9664\u306e\u9664\u5916\u3084\u8ffd\u5fb4\u8ab2\u7a0e\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u306e\u305f\u3081\u3001\u591a\u304f\u306e\u4f01\u696d\u306f\u73fe\u5728\u3001 <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\"> \u307e\u305f\u306f <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-tu-van-ke-toan\/\"><span style=\"font-weight: 400;\">\u5c02\u9580\u7684\u306a\u7a0e\u52d9\u4f1a\u8a08\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0<\/span><\/a><span style=\"font-weight: 400;\"> \u6700\u7d42\u7684\u306a\u548c\u89e3\u524d\u306b\u8a18\u9332\u3092\u7cbe\u67fb\u3059\u308b\u305f\u3081\u3001\u7279\u306b\u6276\u990a\u5bb6\u65cf\u304c\u8907\u6570\u3044\u308b\u30b1\u30fc\u30b9\u3067\u306f\u306a\u304a\u3055\u3089\u3067\u3042\u308b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4135\/2020\/ND-CP\u306e\u898f\u5b9a\u3092\u7406\u89e3\u3057\u3001\u6b63\u3057\u304f\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u7d0d\u7a0e\u8005\u306f\u4e21\u89aa\u3092\u6276\u990a\u3059\u308b\u969b\u306b\u3001\u5bb6\u65cf\u624b\u5f53\u63a7\u9664\u3092\u53d7\u3051\u308b\u6a29\u5229\u3092\u5408\u6cd5\u7684\u306b\u884c\u4f7f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u9000\u8077\u5e74\u9f62\u304c\u8a08\u753b\u901a\u308a\u306b\u5909\u66f4\u3055\u308c\u308b\u4e2d\u3001\u7d0d\u7a0e\u8005\u306f\u7279\u306b\u4ee5\u4e0b\u306e\u70b9\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5404\u5e74\u306e\u5b9a\u5e74\u9000\u8077\u5e74\u9f62\u306e\u7bc0\u76ee<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e21\u89aa\u306e\u5177\u4f53\u7684\u306a\u8a95\u751f\u6708<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ce\u5165\u8981\u4ef6\u304a\u3088\u3073\u8a3c\u660e\u66f8\u985e<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u521d\u982d\u304b\u3089\u6276\u990a\u5bb6\u65cf\u8a18\u9332\u3092\u7a4d\u6975\u7684\u306b\u898b\u76f4\u3057\u3001\u66f4\u65b0\u3059\u308b\u3053\u3068\u3067\u3001\u5186\u6ed1\u304b\u3064\u6b63\u78ba\u306a\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u624b\u7d9a\u304d\u3092\u78ba\u4fdd\u3057\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u3084\u7f70\u91d1\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh 135\/2020\/N\u0110-CP x\u00e1c \u0111\u1ecbnh \u0111\u1ed9 tu\u1ed5i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 cha m\u1eb9, \u0111\u1eb7c bi\u1ec7t khi tu\u1ed5i ngh\u1ec9 h\u01b0u t\u1ea1i Vi\u1ec7t Nam \u0111ang t\u0103ng theo l\u1ed9 tr\u00ecnh t\u1eebng n\u0103m. Ch\u1ec9 c\u1ea7n \u00e1p d\u1ee5ng sai m\u1ed1c tu\u1ed5i ho\u1eb7c t\u00ednh thi\u1ebfu th\u00e1ng sinh, h\u1ed3 s\u01a1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t n\u0103m 2026, h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh cha m\u1eb9 \u0111\u00e3 ngo\u00e0i \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng, b\u1ea3ng tra c\u1ee9u n\u0103m sinh chi ti\u1ebft v\u00e0 th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7823,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7822","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7822","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=7822"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7822\/revisions"}],"predecessor-version":[{"id":7832,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7822\/revisions\/7832"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7823"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7822"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7822"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7822"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}