\u6700\u8fd1\u3067\u306f\u30012025\u5e747\u670822\u65e5\u306b\u306f\u7e4a\u7dad\u539f\u6599\u306e\u8f38\u5165\u306b\u5bfe\u3059\u308bAIT\u304c\u64a4\u5ec3\u3055\u308c\u308b\u306a\u3069\u3001\u5236\u5ea6\u306f\u6d41\u52d5\u7684\u3067\u3059<\/span>\u3002<\/span><\/div>\n

\uff1c\u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5\u306b\u304a\u3051\u308b\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u53d6\u5f15\u3068\u6e90\u6cc9<\/strong><\/span>\u7a0e\u5236\u5ea6\uff1e<\/strong><\/span><\/div>\n
<\/div>\n
\n
\u76ee\u6b21<\/p>
1<\/span> \u3010\u4e3b\u306a\u5bfe\u8c61\u9805\u76ee\u3068\u7a0e\u7387\u3011<\/a>
1.1<\/span> \u25a0 \u5229\u5b50\uff08Interest\uff09<\/a><\/li>
1.2<\/span> \u25a0 \u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u30fc\u30fb\u6280\u8853\u6599\uff08Royalties and Technical Fees\uff09<\/a><\/li>
1.3<\/span> \u25a0 \u914d\u5f53\uff08Dividends\uff09<\/a><\/li><\/ul><\/li>
2<\/span> \u3010\u79df\u7a0e\u6761\u7d04\uff08DTA\uff1aDouble Taxation Avoidance Agreement\uff09\u3011<\/a><\/li>
3<\/span> \u3010\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u3011<\/a><\/li><\/ul><\/div>\n
\u3010\u4e3b\u306a\u5bfe\u8c61\u9805\u76ee\u3068\u7a0e\u7387\u3011<\/span><\/h3>\n
\u25a0 \u5229\u5b50\uff08Interest\uff09<\/span><\/h4>\n
\n
\n
\u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5\u304b\u3089\u306e\u5229\u5b50\u652f\u6255\u3044\u306b\u5bfe\u3057\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u306610%\u306e\u6e90\u6cc9\u7a0e<\/strong>\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/li>\n
\n
\u305f\u3060\u3057\u3001**\u7d0d\u7a0e\u8005\u8b58\u5225\u756a\u53f7\uff08TIN\uff09\u3092\u6301\u305f\u306a\u3044\u53d7\u53d6\u8005\u306b\u5bfe\u3057\u3066\u306f\u3001\u7a0e\u7387\u304c<\/strong>\u52a0\u7b97\uff08\u6700\u5927\u30671.5\u500d\uff09**\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n
\u25a0 \u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u30fc\u30fb\u6280\u8853\u6599\uff08Royalties and Technical Fees\uff09<\/span><\/h4>\n\n
\n
\u77e5\u7684\u8ca1\u7523\u306e\u4f7f\u7528\u6599\u3001\u6280\u8853\u652f\u63f4\u8cbb\u7528\u306a\u3069\u306b\u5bfe\u3057\u3066\u306f\u300110%\u306e\u6e90\u6cc9\u7a0e<\/strong>\u304c\u4e00\u822c\u7684\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/li>\n
\n
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\u25a0 \u914d\u5f53\uff08Dividends\uff09<\/span><\/h4>\n
\n
\n
\u914d\u5f53\u91d1\u306e\u652f\u6255\u3044\u306b\u5bfe\u3057\u3066\u306f\u3001\u53d7\u9818\u8005\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u306b\u3088\u308a\u6e90\u6cc9\u7a0e\u7387\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n
\n
\n
\u975e\u5c45\u4f4f\u306e\u6cd5\u4eba<\/strong>\uff1a\u6700\u9ad820%<\/strong><\/p>\n<\/li>\n
\n
\u79df\u7a0e\u6761\u7d04\u7de0\u7d50\u56fd\u306e\u6cd5\u4eba<\/strong>\uff1a15%<\/strong><\/p>\n<\/li>\n
\n
\u682a\u5f0f\u306e25%\u4ee5\u4e0a\u3092\u4fdd\u6709\u3059\u308b\u5916\u56fd\u6cd5\u4eba\u682a\u4e3b<\/strong>\uff1a10%\u306b\u8efd\u6e1b<\/strong><\/p>\n<\/li>\n
\n
\u56fd\u5916\u5c45\u4f4f\u306e\u5916\u56fd\u4eba\u500b\u4eba<\/strong>\uff1a\u6700\u9ad830%\uff08\u305f\u3060\u3057\u6761\u7d04\u9069\u7528\u6642\u306f\u8efd\u6e1b\u3042\u308a\uff09<\/strong><\/p>\n<\/li>\n<\/ul>\n<\/li>\n
\n
\u5b9f\u969b\u306e\u7a0e\u7387\u306f\u3001\u79df\u7a0e\u6761\u7d04\u306e\u9069\u7528\u306b\u3088\u308a\u3055\u3089\u306b\u8efd\u6e1b\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\uff08\u5f8c\u8ff0\uff09\u3002<\/p>\n<\/li>\n<\/ul>\n
\u3010\u79df\u7a0e\u6761\u7d04\uff08DTA\uff1aDouble Taxation Avoidance Agreement\uff09\u3011<\/span><\/h3>\n
\u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5\u653f\u5e9c\u306f\u3001\u4e8c\u91cd\u8ab2\u7a0e\u3092\u56de\u907f\u3057\u56fd\u969b\u6295\u8cc7\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u306b\u300141\u30ab\u56fd\u4ee5\u4e0a<\/strong>\u3068\u79df\u7a0e\u6761\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5bfe\u8c61\u56fd\u5916\u3078\u306e\u9001\u91d1\u306b\u304b\u304b\u308b\u6e90\u6cc9\u7a0e\u7387\u306f\u3001\u6761\u7d04\u306b\u57fa\u3065\u3044\u3066\u8efd\u6e1b\u307e\u305f\u306f\u514d\u9664\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n
\n
\n
\u65e5\u672c\u3068\u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5<\/strong>\u306f\u30011991\u5e742\u6708\u306b\u79df\u7a0e\u6761\u7d04\u3092\u7de0\u7d50\u6e08\u307f<\/strong>\u3067\u3059\u3002<\/p>\n
\n
\n
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\n
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\n
\u30a4\u30c4\u3001\u30bf\u30a4\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3001\u30ab\u30ca\u30c0 \u306a\u3069\u3002<\/p>\n
\u3010\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u3011<\/span><\/h3>\n
\n
\n
\u79df\u7a0e\u6761\u7d04\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f<\/strong>\u3001\u4e8b\u524d\u306b\u7a0e\u52d9\u5f53\u5c40\u3078\u306e\u5c4a\u3051\u51fa\u3084\u3001**\u5c45\u4f4f\u8a3c\u660e\u66f8\uff08Tax Residency Certificate, TRC\uff09**\u306a\u3069\u306e\u8a3c\u660e\u66f8\u985e\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<\/li>\n
\n
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\n
TIN\uff08\u7d0d\u7a0e\u8005\u756a\u53f7\uff09\u304c\u306a\u3044\u5834\u5408\u3001\u6a19\u6e96\u6e90\u6cc9\u7a0e\u7387\u306b**\u52a0\u7b97\u7a0e\uff08\u4f8b\uff1a+50%\uff09**\u304c\u9069\u7528\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
\n<\/div>\n
\uff1c\u7d0d\u4ed8\u671f\u65e5\u3068\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\uff1e<\/strong><\/span><\/p>\n
\u4ee5\u4e0b\u304c\u3001\u6e90\u6cc9\u7a0e\u306e\u7d0d\u4ed8\u671f\u65e5\u3068\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n
\u7d0d\u4ed8\u671f\u65e5\uff1a\u652f\u6255\u5f8c\u306e\u7fcc\u6708\u306e2\u9031\u9593\u76ee\u307e\u3067<\/p>\n
\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\uff1a\u534a\u671f\u7533\u544a\uff08\u8ab2\u7a0e\u5e74\u5ea6\u304c7\u6708\uff5e\u7fcc\u5e746\u6708\u672b\u306e\u5834\u5408\u30011\u670831\u65e5\uff087\u6708\uff5e12\u6708\u5206\uff09\u30017\u670831\u65e5\uff081\u6708\uff5e6\u6708\uff09\u304c\u7533\u544a\u671f\u65e5\u3068\u306a\u308a\u307e\u3059\u3002\uff09<\/p>\n
<\/p>\n
\u534a\u671f\u7533\u544a\u6642\u306b\u306f\u3001\u4eca\u307e\u3067\u7d0d\u7a0e\u3057\u305f\u6642\u306e\u7d0d\u4ed8\u66f8\u30b3\u30d4\u30fc\u3092\u3059\u3079\u3066\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n
<\/p>\n
Tokyo Consulting Firm Limited<\/p>\n
Tel: +88-017-9984-2931<\/p>\n
E-mail watanabe.tadaoki@tokyoconsultinggroup.com<\/p>\n
\u304a\u554f\u3044\u5408\u308f\u305b\u306f\u4ee5\u4e0b\u306e\u30dc\u30bf\u30f3\u304b\u3089\uff01<\/p>\n
$\"\"$ <\/a>\u00a0<\/span><\/p>\n
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<\/p>\n
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