{"id":931,"date":"2024-04-05T14:56:38","date_gmt":"2024-04-05T05:56:38","guid":{"rendered":"https:\/\/jga-tax.jp\/?p=931"},"modified":"2024-04-05T14:56:38","modified_gmt":"2024-04-05T05:56:38","slug":"%e5%a4%96%e5%9b%bd%e8%a6%aa%e4%bc%9a%e7%a4%be%e3%81%b8%e3%81%ae%e3%83%9e%e3%83%8d%e3%82%b8%e3%83%a1%e3%83%b3%e3%83%88%e3%83%95%e3%82%a3%e3%83%bc%e3%81%ae%e6%94%af%e6%89%95%e3%81%84%ef%bd%9e%e7%a7%9f","status":"publish","type":"post","link":"http:\/\/jga-tax.jp\/?p=931","title":{"rendered":"\u5916\u56fd\u89aa\u4f1a\u793e\u3078\u306e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30d5\u30a3\u30fc\u306e\u652f\u6255\u3044\uff5e\u79df\u7a0e\u6761\u7d04\u306e\u5c4a\u51fa\u3057\u3066\u307e\u3059\u304b\uff1f\uff5e"},"content":{"rendered":"<p>\u7686\u69d8\u3053\u3093\u306b\u3061\u306f\u3001<a href=\"https:\/\/jga-tax.jp\/about.html\">JGA\u7a0e\u7406\u58eb\u6cd5\u4eba\/\u7a0e\u7406\u58eb\u306e\u7247\u702c<\/a>\u3067\u3059\u3002\u4eca\u56de\u306e\u30b3\u30e9\u30e0\u306f\u3001\u300c\u5916\u56fd\u89aa\u4f1a\u793e\u3078\u306e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30d5\u30a3\u30fc\u306e\u652f\u6255\u3044\uff5e\u79df\u7a0e\u6761\u7d04\u306e\u5c4a\u51fa\u3057\u3066\u307e\u3059\u304b\uff1f\uff5e\u300d\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f01\u696d\u306e\u591a\u56fd\u7c4d\u5316\u304c\u9032\u307f\u3001\u304b\u3064\u3001\u5186\u5b89\u306e\u5f71\u97ff\u3067\u30b0\u30eb\u30fc\u30d7\u306e\u89aa\u4f1a\u793e\u304c\u5916\u56fd\u8cc7\u672c\u3068\u306a\u308b\u3053\u3068\u306b\u62cd\u8eca\u304c\u304b\u304b\u3063\u3066\u3044\u308b\u6628\u4eca\u306b\u304a\u3044\u3066\u3001\u3053\u306e\u3088\u3046\u306a\u591a\u56fd\u7c4d\u4f01\u696d\u306f\u7ba1\u7406\u90e8\u9580\u3092\u30b0\u30eb\u30fc\u30d7\u306e\uff11\u6cd5\u4eba\u306b\u96c6\u7d04\u3057\u3001\u5404\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u306e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u3092\u884c\u3046\u3053\u3068\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30d5\u30a3\u30fc\u306e\u652f\u6255\u3044\u304c\u4eca\u56de\u306e\u30c6\u30fc\u30de\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<blockquote><p><strong>\u3010\u56fd\u5185\u6cd5\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u95a2\u4fc2\u3011<\/strong><\/p>\n<p>\u5f53\u8a72\u30b0\u30eb\u30fc\u30d7\u306e\uff11\u6cd5\u4eba\uff08\u5916\u56fd\u6cd5\u4eba\uff09\u306b\u5bfe\u3059\u308b\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30d5\u30a3\u30fc\u306e\u652f\u6255\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u65e5\u672c\u306e\u56fd\u5185\u6cd5\u3067\u306f\u300c\u4eba\u7684\u5f79\u52d9\u63d0\u4f9b\u306e\u5bfe\u4fa1\u300d\u3068\u3057\u3066\u300120.42\uff05\u306e\u6e90\u6cc9\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<blockquote><p><strong>\u3010\u79df\u7a0e\u6761\u7d04\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u95a2\u4fc2\u3011<\/strong><\/p>\n<p>\u79df\u7a0e\u6761\u7d04\u306b\u304a\u3044\u3066\u306f\u3001\u3053\u3061\u3089\u306e\u300c\u4eba\u7684\u5f79\u52d9\u63d0\u4f9b\u306e\u5bfe\u4fa1\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u822c\u7684\u306b\u4e8b\u696d\u5229\u5f97\u3068\u3057\u3066OECD\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d047\u6761\u306e\u300cPE\u306a\u3051\u308c\u3070\u8ab2\u7a0e\u306a\u3057\u300d\u306e\u539f\u5247\u306b\u3088\u308a\u3001\u6e90\u6cc9\u5730\u56fd\uff08\u3053\u306e\u5834\u5408\u306b\u306f\u65e5\u672c\uff09\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u3092\u53d7\u3051\u306a\u3044\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p>\u3064\u307e\u308a\u3001\u56fd\u5185\u6cd5\u3067\u306f\u8ab2\u7a0e\u7fa9\u52d9\u304c\u3042\u308a\u3001\u305d\u306e\u4e0a\u4f4d\u6982\u5ff5\u306e\u79df\u7a0e\u6761\u7d04\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u3092\u53d7\u3051\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u53d6\u5f15\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u79df\u7a0e\u6761\u7d04\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u3001\u305d\u306e\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u5f53\u8a72\u30b0\u30eb\u30fc\u30d7\u306e1\u6cd5\u4eba\uff08\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u5916\u56fd\u6cd5\u4eba\uff09\u306f\u3001\u5bfe\u4fa1\u306e\u6700\u521d\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u65e5\u306e\u524d\u65e5\u307e\u3067\u306b\u3001\u652f\u6255\u8005\uff08\u5c45\u4f4f\u8005\u3067\u3042\u308b\u5185\u56fd\u6cd5\u4eba\uff09\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u300c\u79df\u7a0e\u6761\u7d04\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u203b\u30dd\u30a4\u30f3\u30c8\u203b<\/p>\n<p>\u3042\u304f\u307e\u3067\u3082\u63d0\u51fa\u306f\u3001\u5f53\u8a72\u30b0\u30eb\u30fc\u30d7\u306e\uff11\u6cd5\u4eba\u3067\u3042\u308b\u300c\u975e\u5c45\u4f4f\u8005\/\u5916\u56fd\u6cd5\u4eba\u300d\u304c\u884c\u3046\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u5f7c\u3089\u306f\u975e\u5c45\u4f4f\u8005\u3067\u65e5\u672c\u8a9e\u306e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u3001\u652f\u6255\u8005\u3068\u306a\u308b\u300c\u5c45\u4f4f\u8005\/\u5185\u56fd\u6cd5\u4eba\u300d\u304c\u5f7c\u3089\u306b\u5909\u308f\u3063\u3066\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<blockquote><p>\u3010\u79df\u7a0e\u6761\u7d04\u306e\u5c4a\u51fa\u306e\u6ce8\u610f\u70b9\u3011<\/p>\n<p>\u2460\u7279\u5178\u6761\u9805\u306b\u8a72\u5f53\u3057\u306a\u3044\u304b\uff08Treaty Shopping\/\u6761\u7d04\u6f01\u308a\u306b\u8a72\u5f53\u3057\u306a\u3044\u304b\u306e\u5224\u65ad\uff09<\/p>\n<p>\u2461\u5c45\u4f4f\u8005\u8a3c\u660e\u66f8\u306e\u63d0\u51fa\uff08\u76f8\u624b\u56fd\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u3079\u304d\u3082\u306e\u3068\u3055\u308c\u308b\u5c45\u4f4f\u8005\u306e\u8a3c\u660e\uff09<\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p>\u79df\u7a0e\u6761\u7d04\u3092\u9069\u7528\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u65e5\u672c\u306e\u56fd\u5185\u6cd5\u3092\u5229\u7528\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u305f\u3081\u3001\u3053\u306e\u3088\u3046\u306a\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u539f\u5247\u3068\u306a\u308a\u307e\u3059\u3002\u8003\u3048\u65b9\u3067\u306f\u300cPE\u306a\u3051\u308c\u3070\u8ab2\u7a0e\u306a\u3057\u300d\u3068\u306a\u308a\u3001\u7406\u89e3\u3055\u308c\u3066\u3044\u308b\u65b9\u3082\u591a\u3044\u3067\u3059\u304c\u3001\u305d\u308c\u306b\u4f34\u3046\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u3082\u3057\u3063\u304b\u308a\u3068\u8a8d\u8b58\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\uff1c\u53c2\u8003\u60c5\u5831\uff1e<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2888.htm\">\u56fd\u7a0e\u5e81HP\uff1a\u79df\u7a0e\u6761\u7d04\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u3010\u7b46\u8005\u7d39\u4ecb\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/jga-tax.jp\/\"><strong>JGA\u7a0e\u7406\u58eb\u6cd5\u4eba<\/strong><\/a><\/p>\n<p><strong>\u4ee3\u8868\u793e\u54e1\/\u7a0e\u7406\u58eb\u3000\u7247\u702c\u3000\u967d\u5e73<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone wp-image-862 size-thumbnail\" src=\"http:\/\/jga-tax.jp\/wp-content\/themes\/the-thor\/img\/dummy.gif\" data-layzr=\"http:\/\/jga-tax.jp\/wp-content\/uploads\/2023\/12\/A4D04014-150x150.jpg\" alt=\"\" width=\"150\" height=\"150\" \/><\/p>\n<p><span style=\"font-size: 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Note (Thailand)Co.,Ltd.\uff08\u73feBM Accounting Co.,Ltd\uff09\u3092\u7acb\u4e0a\u3052\u3001\u6b21\u3044\u3067\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306ePT. 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