\u76ee\u6b21<\/p>

1<\/span> \u524d\u6255\u6cd5\u4eba\u7a0e(PREPAYMENT OF THE TAX ON INCOME, PToI, PPT)<\/a><\/li>
2<\/span> \u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff08Withholding tax, WHT\uff09\u306e\u514d\u7a0e<\/a><\/li>
3<\/span> \u975e\u5c45\u4f4f\u8005\u3078\u306e\u652f\u6255\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff08Withholding tax, WHT\uff09<\/a>
- 3.1<\/span> \u300c\u7ba1\u7406\u30b5\u30fc\u30d3\u30b9\uff08management service\uff09\u300d<\/a><\/li>
- 3.2<\/span> \u300c\u6280\u8853\u30b5\u30fc\u30d3\u30b9\uff08technical service\uff09\u300d<\/a><\/li><\/ul><\/li>
- 4<\/span> \u3010 Wiki-Investment\u00a0\u3011<\/a>
  - 4.1<\/span> \uff5e \u300e\u6d77\u5916\u6295\u8cc7\u306e\u8d64\u672c\u30b7\u30ea\u30fc\u30ba\u300f\u3001\u5f85\u671b\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\uff01 \uff5e\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/div>\n
    \u524d\u6255\u6cd5\u4eba\u7a0e(PREPAYMENT OF THE TAX ON INCOME, PToI, PPT)<\/strong><\/span><\/h2>\n
    \u524d\u6255\u6cd5\u4eba\u7a0e\u3068\u3057\u3066\u6bce\u6708\u7533\u544a\u3059\u308b\u3082\u306e\u306f\u3001\u30e1\u30a4\u30f3\u4e8b\u696d\u6d3b\u52d5\u306e\u53ce\u5165\u304a\u3088\u3073\u5b50\u4f1a\u793e\uff08\u88dc\u52a9\uff09\u53ce\u5165\u3068\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002
    \n\u5b50\u4f1a\u793e\uff08\u88dc\u52a9\uff09\u53ce\u5165\u3068\u306f\u3001\u4e0d\u52d5\u7523\u306e\u8cc3\u8cb8\u6599\u3001\u7b2c\u4e09\u8005\u306b\u7121\u6599\u3067\u63d0\u4f9b\u3055\u308c\u308b\u4e0d\u52d5\u7523\uff08\u53ce\u5165\u306f\u5e02\u5834\u4fa1\u683c\uff09\u3001\u30b9\u30bf\u30c3\u30d5\u306b\u7121\u6599\u3067\u63d0\u4f9b\u3055\u308c\u308b\u4e0d\u52d5\u7523\uff08\u53ce\u5165\u306f\u5e02\u5834\u4fa1\u683c\uff09\u306e\u3053\u3068\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n
    \u3057\u304b\u3057\u3001\u52b4\u50cd\u6cd5\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u3001\u30b9\u30af\u30e9\u30c3\u30d7\u306e\u8ca9\u58f2\u3001\u4e8b\u52d9\u6a5f\u5668\u306e\u30ec\u30f3\u30bf\u30eb\u3001\u5305\u88c5\u696d\u52d9\u304b\u3089\u306e\u53ce\u5165\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u9664\u304b\u308c\u307e\u3059\u3002<\/p>\n
    \u3053\u308c\u307e\u3067\u306f\u3001\u524d\u6255\u6cd5\u4eba\u7a0e\u306f\u201c\u58f2\u4e0a\u9ad8\u201d\u306e1%\u3068\u3057\u3066\u3044\u305f\u305f\u3081\u3001\u4eca\u56de\u306e\u7701\u4ee4\u306b\u3066\u3088\u308a\u660e\u77ad\u306b\u306a\u3063\u305f\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n
    <\/p>\n
    \u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff08Withholding tax, WHT\uff09\u306e\u514d\u7a0e<\/strong><\/span><\/h2>\n
    \u4eca\u56de\u3088\u308a\u4e0b\u8a18\u5185\u5bb9\u304c\u8ffd\u52a0WHT\u306e\u514d\u9664\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n
    \n
    \u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u30fc\u306e\u652f\u6255\u3044\uff08VAT\u767b\u9332\u4f01\u696d\u9593\u306e\u53d6\u5f15\u306b\u5bfe\u3057\u3066\uff09<\/li>\n
    50,000\u30ea\u30a8\u30eb\uff0812.5USD\uff09\u672a\u6e80\u306e\u30b5\u30fc\u30d3\u30b9\u6599\u91d1<\/li>\n
    \u8cc3\u501f\u6599\u306e\u652f\u6255\u3044\uff08VAT\u767b\u9332\u4f01\u696d\u9593\u306e\u53d6\u5f15\u306b\u5bfe\u3057\u3066\uff09<\/li>\n<\/ul>\n
    \u3053\u308c\u307e\u3067\u306f\u3001VAT\u767b\u9332\u4f01\u696d\u9593\u306e\u53d6\u5f15\u306e\u5834\u5408\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u30fc\u3001\u5229\u606f\u3001\u8cc3\u501f\u6599\u4ee5\u5916\u306f\u514d\u9664\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3057\u305f\u3002
    \n\u4eca\u56de\u306e\u7701\u4ee4\u306b\u3088\u3063\u3066\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u95a2\u3059\u308b\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u30fc\u3068\u8cc3\u501f\u6599\u3082\u514d\u7a0e\u306b\u542b\u307e\u308c\u307e\u3057\u305f\u3002<\/p>\n
    \u3053\u308c\u306b\u3088\u308a\u3001VAT\u4f01\u696d\u9593\u306e\u53d6\u5f15\u3067\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u652f\u6255\u304c\u5fc5\u8981\u3068\u306a\u308b\u3082\u306e\u306f\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u4ee5\u5916\u306e\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u30fc\u3068\u5229\u606f\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n
    <\/p>\n
    \u975e\u5c45\u4f4f\u8005\u3078\u306e\u652f\u6255\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff08Withholding tax, WHT\uff09<\/strong><\/span><\/h2>\n
    \u4eca\u56de\u306e\u7701\u4ee4\u306b\u3088\u308a\u3001\u975e\u5c45\u4f4f\u8005\u3078\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306b\u3064\u3044\u3066\u4e0b\u8a18\uff11\u3064\u304c\u5bfe\u8c61\u3068\u3057\u3066\u8ffd\u52a0\u3055\u308c\u307e\u3057\u305f\u3002
    \n\u300c\u91d1\u878d\u8cc7\u7523\u307e\u305f\u306f\u6295\u8cc7\u8cc7\u7523\u304b\u3089\u306e\u5229\u76ca\u3001\u307e\u305f\u306f\u30ab\u30f3\u30dc\u30b8\u30a2\u4f01\u696d\u306e\u76f4\u63a5\u682a\u5f0f\u306e\u58f2\u5374\u306b\u3088\u308b\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u300d<\/p>\n
    \u307e\u305f\u300c\u7ba1\u7406\u30b5\u30fc\u30d3\u30b9\uff08management service\uff09\u300d\u304a\u3088\u3073\u300c\u6280\u8853\u30b5\u30fc\u30d3\u30b9\uff08technical service\uff09\u300d\u3068\u3044\u3046\u7528\u8a9e\u306b\u5bfe\u3057\u3066\u3001\u4eca\u56de\u306e\u7701\u4ee4\u306b\u3066\u3001\u3088\u308a\u5177\u4f53\u7684\u306b\u5b9a\u7fa9\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n
    <\/p>\n
    \u300c\u7ba1\u7406\u30b5\u30fc\u30d3\u30b9\uff08management service\uff09\u300d<\/span><\/h3>\n
    \u4e8b\u696d\u904b\u55b6\u306e\u7ba1\u7406\u304c\u6a5f\u80fd\u3059\u308b\u305f\u3081\u30b5\u30fc\u30d3\u30b9\u3092\u6307\u3057\u3001\u5177\u4f53\u7684\u306b\u306f\u3001\u30b9\u30bf\u30c3\u30d5\u63a1\u7528\u3001\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u3001\u8ca9\u58f2\u4ee3\u7406\u5e97\u306e\u7ba1\u7406\u306a\u3069\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n
    <\/p>\n
    \u300c\u6280\u8853\u30b5\u30fc\u30d3\u30b9\uff08technical service\uff09\u300d<\/span><\/h3>\n
    \u79d1\u5b66\u3001\u7269\u7406\u5b66\u3001\u533b\u5b66\u3001\u6b6f\u5b66\u3001\u85ac\u7406\u5b66\u3001\u6cd5\u5f8b\u3001\u6cd5\u5f8b\u3001\u6c34\u7406\u5b66\u3001\u751f\u7406\u5b66\u3001\u82b8\u8853\u3001\u6559\u80b2\u3001\u5de5\u5b66\u3001\u5efa\u7bc9\u3001\u7814\u7a76\u3001\u4f1a\u8a08\u3001\u7d4c\u6e08\u3001\u798f\u7949\u3001\u539f\u5b50\u529b\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u3092\u6307\u3057\u307e\u3059\u3002
    \n\u300c\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u300d\u3068\u3044\u3046\u7528\u8a9e\u306f\u3001\u6280\u8853\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u719f\u7df4\u8005\u307e\u305f\u306f\u5c02\u9580\u5bb6\u306b\u3088\u308b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002<\/p>\n
    Management service\u3084technical service\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u308c\u307e\u3067\u306f\u66d6\u6627\u3067\u3042\u3063\u305f\u305f\u3081\u306b\u3001\u305d\u308c\u305e\u308c\u306e\u4f01\u696d\u306e\u90fd\u5408\u3067\u826f\u3044\u69d8\u306b\u5229\u7528\u3055\u308c\u3066\u304a\u308a\u307e\u3057\u305f\u3002
    \n\u4eca\u56de\u306e\u5b9a\u7fa9\u3082management service\u306b\u95a2\u3057\u3066\u306f\u3001\u660e\u8a18\u3055\u308c\u305f\u3082\u306e\u306e\u300c\u4e8b\u696d\u904b\u55b6\u306e\u7ba1\u7406\u304c\u6a5f\u80fd\u3059\u308b\u305f\u3081\u30b5\u30fc\u30d3\u30b9\u300d\u3068\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u3053\u308c\u306b\u95a2\u3059\u308b\u5185\u5bb9\u3067\u3042\u308c\u3070\u3001\u9069\u7528\u7bc4\u56f2\u306f\u5e83\u3044\u3068\u8003\u3048\u3066\u3082\u826f\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n
    <\/p>\n
    \u4eca\u56de\u306f\u3001\u4ee5\u4e0a\u3068\u3044\u305f\u3057\u307e\u3059\u3002
    \n\u305d\u306e\u4ed6\u3054\u8cea\u554f\u306a\u3069\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u304a\u6c17\u8efd\u306b\u304a\u7533\u3057\u4ed8\u3051\u304f\u3060\u3055\u3044\u307e\u305b\u3002<\/p>\n
    \u8aad\u3093\u3067\u9802\u304d\u6709\u96e3\u3046\u3054\u3056\u3044\u307e\u3059\u3002\u7686\u69d8\u306e\u304a\u5f79\u306b\u7acb\u3066\u3066\u304a\u308a\u307e\u3059\u3068\u5e78\u3044\u3067\u3059\u3002<\/p>\n
    \n
    \u3010<\/span> W<\/span>iki-<\/span>I<\/span>nvestment\u00a0\u3011<\/span><\/span><\/span><\/strong><\/span><\/h2>\n
    \uff5e \u300e\u6d77\u5916\u6295\u8cc7\u306e\u8d64\u672c<\/span>\u30b7\u30ea\u30fc\u30ba\u300f\u3001\u5f85\u671b\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\uff01 \uff5e\u00a0<\/strong><\/span><\/h3>\n
    \u6d77\u5916\u9032\u51fa\u306e\u5bfe\u5fdc\u56fd\u657030\u304b\u56fd<\/span>\uff01<\/strong>\u3000\u30d3\u30b8\u30cd\u30b9\u30b5\u30dd\u30fc\u30c8\u4f01\u696d\u6570550\u793e<\/span>\u4ee5\u4e0a\uff01\uff01<\/strong>
    \n\u65b0\u8208\u56fd\u3092\u4e2d\u5fc3\u306b\u6d77\u5916\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\uff08\u4f1a\u8a08\u3001\u7a0e\u52d9\u3001\u52b4\u52d9\u3001\u57fa\u790e\u77e5\u8b58\u3001\u8a2d\u7acb\u3001M&A\u306a\u3069\uff09\u3092\u307e\u3068\u3081\u305f\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\uff01<\/p>\n
    \u5404\u56fd\u306e\u30d3\u30b8\u30cd\u30b9\u57fa\u790e\u60c5\u5831\u306b\u52a0\u3048\u3001\u6700\u65b0\u306e\u6cd5\u6539\u6b63\u3084\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u306b\u3064\u3044\u3066\u3001\u9010\u4e00\u66f4\u65b0\u3057\u3066\u304a\u308a\u307e\u3059\uff01
    \n\u4ee5\u4e0b\u3001URL\u3088\u308a\u7121\u6599\u4f1a\u54e1\u767b\u9332<\/strong><\/span>\uff0824\u6642\u9593\u304a\u8a66\u3057\uff09\u3082\u53ef\u80fd\u3067\u3059\u306e\u3067\u3001\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01
    \nURL\uff1ahttps:\/\/www.wiki-investment.jp<\/a><\/b><\/p>\n
    \n
    \u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u00a0 \u30ab\u30f3\u30dc\u30b8\u30a2\u62e0\u70b9
    \n\u5b89\u85e4 \u670b\u7f8e
    \n $\"\"$ <\/p>\n
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