\u3053\u3093\u306b\u3061\u306f\u3001\u4e2d\u56fd\u30fb\u4e0a\u6d77\u306e\u8429\u751f\u7530 \u5f18\u6bc5 (\u30cf\u30ae\u30a6\u30c0 \u30d2\u30ed\u30ad)\u3067\u3059\u3002<\/span><\/p>\n \u672c\u65e5\u306f\u300c\u4e2d\u56fd\u306b\u304a\u3051\u308b\u4f01\u696d\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u300d\u306b\u3064\u3044\u3066\u8a18\u8f09\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n <\/p>\n \u4e2d\u56fd\u306e\u5c45\u4f4f\u8005\u4f01\u696d\u306b\u9069\u7528\u3055\u308c\u308b\u4f01\u696d\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306f\u539f\u524725\uff05\u3067\u3059\u3002<\/span><\/p>\n \u3057\u304b\u3057\u3001\u512a\u9047\u63aa\u7f6e\u306b\u3088\u308a\u8efd\u6e1b\u63aa\u7f6e\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3082\u3054\u3056\u3044\u307e\u3059\u3002<\/span><\/p>\n Ex 1. \u30cf\u30a4\u30c6\u30af\u4f01\u696d\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u4f01\u696d\uff1a15\uff05<\/span><\/p>\n Ex 2. \u5c0f\u898f\u6a21\uff08\u8584\u5229\uff09\u4f01\u696d\u306e\u5834\u5408\uff1a20\uff05<\/span><\/p>\n <\/p>\n \u307e\u305f\u3001\u975e\u5c45\u4f4f\u8005\u4f01\u696d\u304c\u4e2d\u56fd\u306b\u6052\u4e45\u7684\u65bd\u8a2d(Permanent Establishment , \u4ee5\u4e0b\u300cPE\u300d)\u3092\u6709\u3059\u308b\u5834\u5408\u3082\u3001PE\u306b\u5e30\u5c5e\u3059\u308b\u3059\u3079\u3066\u306e\u6240\u5f97\u306b\u3064\u3044\u306625\uff05\u306e\u7a0e\u7387\u3067\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n \u53cd\u5bfe\u306b\u3001\u4e2d\u56fd\u56fd\u5185\u306bPE\u3092\u6709\u3057\u306a\u3044\u975e\u5c45\u4f4f\u8005\u4f01\u696d\u304c\u4e2d\u56fd\u56fd\u5185\u6e90\u6cc9\u6240\u5f97(\u914d\u5f53\u3001\u5229\u5b50\u3001\u4f7f\u7528\u6599\u7b49)\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u6240\u5f97\u306e\u652f\u6255\u8005\u304c\u4f01\u696d\u6240\u5f97\u7a0e\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u307e\u3059\u3002<\/span><\/p>\n \u5f53\u8a72\u7a0e\u7387\u306f\u3001\u4f01\u696d\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306f20\uff05\u3067\u3059\u304c\u3001\u540c\u5b9f\u65bd\u6761\u4f8b\u306b\u3088\u308a10\uff05\u306b\u8efd\u6e1b\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n <\/p>\n 2019\u5e741\u67081\u65e5\u3088\u308a\u5b9f\u65bd\u3055\u308c\u3066\u3044\u305f\u3001\u5c0f\u898f\u6a21\u8584\u5229\u4f01\u696d\u306e\u5b9a\u7fa9\u5909\u66f4\u306b\u3088\u308b\u3001<\/span><\/p>\n \u5c0f\u898f\u6a21\u8584\u5229\u4f01\u696d\u306e\u7bc4\u56f2\u62e1\u5927\u306f\u4eca\u5e74\u672b\u3092\u3082\u3063\u3066\u7d42\u4e86\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n <\/p>\n \u65e5\u7cfb\u4f01\u696d\u3067\u3082\u5c0f\u898f\u6a21\u8584\u5229\u4f01\u696d\u306b\u8a8d\u5b9a\u3055\u308c\u308b\u4f01\u696d\u306f\u591a\u3044\u3067\u3059\u3002<\/span><\/p>\n \u5f53\u8a72\u5236\u5ea6\u306f\u3001\u304b\u306a\u308a\u306e\u6e1b\u7a0e\u52b9\u679c\u3092\u6709\u3059\u308b\u3053\u3068\u304b\u3089\u3001\u30d3\u30b8\u30cd\u30b9\u5c55\u958b\u3092\u52a0\u901f\u3055\u305b\u308b\u4e00\u56e0\u3068\u306a\u3063\u3066\u3044\u305f\u3053\u3068\u3082\u3042\u308a\u3001\u5f53\u8a72\u5236\u5ea6\u7d42\u4e86\u5f8c\u306e\u4e2d\u56fd\u5e02\u5834\u52d5\u5411\u306b\u6ce8\u76ee\u304c\u96c6\u307e\u308a\u307e\u3059\u3002<\/span><\/p>\n <\/p>\n \u4eca\u9031\u306f\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n <\/p>\n \u3054\u4e00\u8aad\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/span><\/p>\n <\/p>\n \u6771\u9867\u4f01\u696d\u7ba1\u7406\uff08\u4e0a\u6d77\uff09\u6709\u9650\u516c\u53f8 \/ Tokyo Consulting Firm Shanghai<\/span><\/p>\n \u8429\u751f\u7530 \u5f18\u6bc5<\/span><\/p>\n \u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc\u30fc<\/p>\n \u4e1c\u987e\u4f01\u4e1a\u7ba1\u7406\u54a8\u8be2<\/span>\uff08\u4e0a\u6d77\uff09\u6709\u9650\u516c\u53f8 \/ Tokyo Consulting Firm Shanghai \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
\n<\/span><\/p>\n
\n\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
\n\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
\n\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":"\u3053\u3093\u306b\u3061\u306f\u3001\u4e2d\u56fd\u30fb\u4e0a\u6d77\u306e\u8429\u751f\u7530 \u5f18\u6bc5 (\u30cf\u30ae\u30a6\u30c0 \u30d2\u30ed\u30ad)\u3067\u3059\u3002 \u672c\u65e5\u306f\u300c\u4e2d\u56fd\u306b\u304a\u3051\u308b\u4f01\u696d\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u300d\u306b\u3064\u3044\u3066\u8a18\u8f09\u3057\u3066\u3044\u304d\u307e\u3059\u3002 \u4e2d\u56fd\u306e\u5c45\u4f4f\u8005\u4f01\u696d\u306b\u9069\u7528\u3055\u308c\u308b\u4f01\u696d\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306f\u539f\u524725\uff05\u3067\u3059\u3002 \u3057\u304b\u3057\u3001\u512a […]","protected":false},"author":1,"featured_media":1966,"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":[22,19],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/china_blog\/wp-content\/uploads\/2020\/01\/zeimu.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/payczl-yP","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/posts\/2159"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/comments?post=2159"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/posts\/2159\/revisions"}],"predecessor-version":[{"id":2773,"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/posts\/2159\/revisions\/2773"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/media\/1966"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/media?parent=2159"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/categories?post=2159"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/tags?post=2159"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}