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{"id":1737,"date":"2019-07-10T08:56:50","date_gmt":"2019-07-10T08:56:50","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/bangladesh_blog\/?p=1737"},"modified":"2021-10-07T05:12:37","modified_gmt":"2021-10-07T05:12:37","slug":"bangladesh-about-bilateral-tax-treaty","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/bangladesh-about-bilateral-tax-treaty\/","title":{"rendered":"\u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5\u3068\u306e\u4e8c\u56fd\u9593\u79df\u7a0e\u6761\u7d04\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>\u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5\u306f34\u30f5\u56fd\u3068\u4e8c\u56fd\u9593\u79df\u7a0e\u6761\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u307e\u3059\uff08\u4e0b\u56f3\u53c2\u7167\uff09\u3002\u56fd\u969b\u30d3\u30b8\u30cd\u30b9\u304c\u52a0\u901f\u3057\u3001\u65e5\u7cfb\u4f01\u696d\u3082\u65e5\u672c\u304b\u3089\u306e\u6295\u8cc7\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u7d71\u62ec\u62e0\u70b9\u304b\u3089\u306e\u51fa\u8cc7\u3082\u898b\u3089\u308c\u307e\u3059\u3002\u307e\u305f\u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5\u652f\u793e\u304b\u3089\u306e\u51fa\u5411\u3067\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u304c\u4e8c\u56fd\u9593\u3067\u767a\u751f\u3057\u3066\u304f\u308b\u30b1\u30fc\u30b9\u3082\u898b\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u5f93\u3063\u3066\u3001\u4e8b\u524d\u306b\u3069\u306e\u56fd\u3068\u306e\u79df\u7a0e\u6761\u7d04\u304c\u7de0\u7d50\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u3053\u306e\u79df\u7a0e\u6761\u7d04\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u7a0e\u52d9\u7f72\uff08NBR\uff1aNational Board of Revenue\uff09\u3078\u500b\u5225\u306b\u7533\u8acb\u3092\u884c\u3063\u3066\u3044\u305f\u3060\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"font-weight: 400;\">\u3000<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">Sl.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u56fd\u540d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u767a\u52b9\u65e5<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\uff08\u6708\/\u65e5\/\u5e74\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Sl.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u56fd\u540d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u767a\u52b9\u65e5<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\uff08\u6708\/\u65e5\/\u5e74\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30a4\u30ae\u30ea\u30b9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\/1\/1978<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30d9\u30eb\u30ae\u30fc<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\/1\/1998<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1\/1\/1980<\/span><\/td>\n<td><span style=\"font-weight: 400;\">19<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30bf\u30a4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\/1\/1999<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30b9\u30a6\u30a7\u30fc\u30c7\u30f3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\/1\/1984<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30dd\u30fc\u30e9\u30f3\u30c9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\/1\/2000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u97d3\u56fd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\/1\/1984<\/span><\/td>\n<td><span style=\"font-weight: 400;\">21<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30d5\u30a3\u30ea\u30d4\u30f3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\/1\/2004<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30ab\u30ca\u30c0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\/1\/1982<\/span><\/td>\n<td><span style=\"font-weight: 400;\">22<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\/1\/2005<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30d1\u30ad\u30b9\u30bf\u30f3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1\/1\/1980<\/span><\/td>\n<td><span style=\"font-weight: 400;\">23<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30c8\u30eb\u30b3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\/1\/2004<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30eb\u30fc\u30de\u30cb\u30a2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\/1\/1989<\/span><\/td>\n<td><span style=\"font-weight: 400;\">24<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30ce\u30eb\u30a6\u30a7\u30fc<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\/1\/2006<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30b9\u30ea\u30e9\u30f3\u30ab<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\/1\/1989<\/span><\/td>\n<td><span style=\"font-weight: 400;\">25<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\/1\/2007<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30d5\u30e9\u30f3\u30b9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\/1\/1989<\/span><\/td>\n<td><span style=\"font-weight: 400;\">26<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30a2\u30e1\u30ea\u30ab<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\/1\/2007<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30de\u30ec\u30fc\u30b7\u30a2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1\/1\/1982<\/span><\/td>\n<td><span style=\"font-weight: 400;\">27<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30b9\u30a4\u30b9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\/1\/2008<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u65e5\u672c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\/1\/1992<\/span><\/td>\n<td><span style=\"font-weight: 400;\">28<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30aa\u30de\u30fc\u30f3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\/1\/2009<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">12<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30a4\u30f3\u30c9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\/1\/1993<\/span><\/td>\n<td><span style=\"font-weight: 400;\">29<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30df\u30e3\u30f3\u30de\u30fc<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\/1\/2012<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">13<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30c9\u30a4\u30c4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\/1\/1990<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30e2\u30fc\u30ea\u30b7\u30e3\u30b9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\/1\/2012<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">14<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30aa\u30e9\u30f3\u30c0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\/1\/1995<\/span><\/td>\n<td><span style=\"font-weight: 400;\">31<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30b5\u30a6\u30b8\u30a2\u30e9\u30d3\u30a2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10\/1\/2011<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">15<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30a4\u30bf\u30ea\u30a2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\/1\/1980<\/span><\/td>\n<td><span style=\"font-weight: 400;\">32<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30a2\u30e9\u30d6\u9996\u9577\u56fd\u9023\u90a6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\/1\/2012<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">16<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30c7\u30f3\u30de\u30fc\u30af<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\/1\/1997<\/span><\/td>\n<td><span style=\"font-weight: 400;\">33<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30d9\u30e9\u30eb\u30fc\u30b7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\/1\/2014<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">17<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e2d\u56fd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\/1\/1998<\/span><\/td>\n<td><span style=\"font-weight: 400;\">34<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30af\u30a6\u30a7\u30fc\u30c8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2014\u5e742\u670814\u65e5\u7f72\u540d\u6e08\u3001\u672a\u767a\u52b9<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Tokyo Consulting Firm Limited<br \/>\n<span style=\"font-size: 12pt;\">\u6e21\u908a\u3000\u5fe0\u8208<\/span><br \/>\n<img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"1473\" data-permalink=\"https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/tadaoki_watanabe\/\" data-orig-file=\"https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/wp-content\/uploads\/2018\/12\/tadaoki_watanabe.jpg\" data-orig-size=\"1185,1280\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;1&quot;}\" data-image-title=\"tadaoki_watanabe\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/wp-content\/uploads\/2018\/12\/tadaoki_watanabe-278x300.jpg\" data-large-file=\"https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/wp-content\/uploads\/2018\/12\/tadaoki_watanabe-948x1024.jpg\" class=\"alignnone wp-image-1473\" src=\"http:\/\/kuno-cpa.co.jp\/bangladesh_blog\/wp-content\/uploads\/2018\/12\/tadaoki_watanabe-278x300.jpg\" alt=\"\" width=\"97\" height=\"105\" srcset=\"https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/wp-content\/uploads\/2018\/12\/tadaoki_watanabe-278x300.jpg 278w, https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/wp-content\/uploads\/2018\/12\/tadaoki_watanabe-768x830.jpg 768w, https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/wp-content\/uploads\/2018\/12\/tadaoki_watanabe-948x1024.jpg 948w, https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/wp-content\/uploads\/2018\/12\/tadaoki_watanabe.jpg 1185w\" sizes=\"(max-width: 97px) 100vw, 97px\" \/><\/p>\n<p><span style=\"font-size: 12pt;\">Tel: +88-017-99842931<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">E-mail watanabe.tadaoki@tokyoconsultinggroup.com<\/span><\/p>\n<p><span style=\"font-size: 9pt;\">\u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u6700\u65b0\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306e\u6b63\u78ba\u6027\u53ca\u3073\u5b89\u5168\u6027\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a72\u5f53\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u88ab\u3063\u305f\u3044\u304b\u306a\u308b\u640d\u5bb3\u306b\u3064\u3044\u3066\u3082\u60c5\u5831\u63d0\u4f9b\u8005\u53ca\u3073\u5f53\u793e\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u4e26\u3073\u306bTokyo Consulting Firm Co., Ltd.\uff09\u306f\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"&nbsp; \u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5\u306f34\u30f5\u56fd\u3068\u4e8c\u56fd\u9593\u79df\u7a0e\u6761\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u307e\u3059\uff08\u4e0b\u56f3\u53c2\u7167\uff09\u3002\u56fd\u969b\u30d3\u30b8\u30cd\u30b9\u304c\u52a0\u901f\u3057\u3001\u65e5\u7cfb\u4f01\u696d\u3082\u65e5\u672c\u304b\u3089\u306e\u6295\u8cc7\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u7d71\u62ec\u62e0\u70b9\u304b\u3089\u306e\u51fa\u8cc7\u3082\u898b\u3089\u308c\u307e\u3059\u3002\u307e\u305f\u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5\u652f\u793e\u304b\u3089\u306e\u51fa\u5411\u3067\u3001\u500b\u4eba\u6240\u5f97 [&hellip;]","protected":false},"author":1,"featured_media":1682,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true},"categories":[22,18],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/wp-content\/uploads\/2019\/05\/\u7a0e\u52d9.jpg","jetpack_shortlink":"https:\/\/wp.me\/paycv9-s1","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/wp-json\/wp\/v2\/posts\/1737"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/wp-json\/wp\/v2\/comments?post=1737"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/wp-json\/wp\/v2\/posts\/1737\/revisions"}],"predecessor-version":[{"id":2187,"href":"https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/wp-json\/wp\/v2\/posts\/1737\/revisions\/2187"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/wp-json\/wp\/v2\/media\/1682"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/wp-json\/wp\/v2\/media?parent=1737"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/wp-json\/wp\/v2\/categories?post=1737"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/wp-json\/wp\/v2\/tags?post=1737"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}