\u3053\u3093\u306b\u3061\u306f\u3001\u4e2d\u56fd\u30fb\u4e0a\u6d77\u306e\u7530\u4e2d\u52c7\u3067\u3059\u3002\u672c\u65e5\u306f\u3001\u51fa\u5f35\u8005\u306ePE\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u307e\u3059\u3002<\/p>\n

\u4e2d\u56fd\u3067\u52e4\u52d9\u3059\u308b\u77ed\u671f\u6ede\u5728\u8005\u304cPE\u8a8d\u5b9a\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u4e2d\u56fd\u306b\u304a\u3051\u308b\u77ed\u671f\u6ede\u5728\u8005\u514d\u7a0e\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002PE\u3068\u306f\u3001\uff08Permanent Establishment\uff09\u6052\u4e45\u7684\u65bd\u8a2d\u3068\u8a33\u3055\u308c\u307e\u3059\u3002PE\u8a8d\u5b9a\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u62e0\u70b9\u304c\u306a\u304f\u3068\u3082\u3001\u4e2d\u56fd\u306b\u5b9f\u969b\u306b\u62e0\u70b9\u304c\u3042\u308b\u3068\u7a0e\u52d9\u4e0a\u6271\u308f\u308c\u307e\u3059\u3002\u3069\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u306bPE\u8a8d\u5b9a\u3055\u308c\u308b\u306e\u304b\u3092\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n

\u6839\u62e0\u898f\u5b9a\u3068\u306a\u308b\u306e\u306f\u3001\u65e5\u4e2d\u79df\u7a0e\u6761\u7d04\u3000\u7b2c5\u6761\u3067\u3059\u3002<\/p>\n

\u7b2c5\u67613 \uff1a\u5efa\u7bc9\u5de5\u4e8b\u73fe\u5834\u53c8\u306f\u5efa\u8a2d\u3001\u7d44\u7acb\u5de5\u4e8b\u82e5\u3057\u304f\u306f\u636e\u4ed8\u5de5\u4e8b\u82e5\u3057\u304f\u306f\u3053\u308c\u3089\u306b\u95a2\u9023\u3059\u308b\u76e3\u7763\u6d3b\u52d5\u306f\u30016\u304b\u6708\u3092\u8d85\u3048\u308b\u671f\u9593\u5b58\u7d9a\u3059\u308b\u5834\u5408\u306b\u9650\u308a\u3001\u300c\u6052\u4e45\u7684\u65bd\u8a2d\u300d(PE)\u3068\u3059\u308b\u3002
\u7b2c5\u67615 \uff1a\u65e5\u672c\u306e\u4f01\u696d\u304c\u4e2d\u56fd\u56fd\u5185\u306b\u304a\u3044\u3066\u4f7f\u7528\u4eba\u305d\u306e\u4ed6\u306e\u8077\u54e1\u3092\u901a\u3058\u3066\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306e\u5f79\u52d9\u3092\u63d0\u4f9b\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u6d3b\u52d5\u304c\u5358\u4e00\u306e\u5de5\u4e8b\u307e\u305f\u306f\u8907\u6570\u306e\u95a2\u9023\u5de5\u4e8b\u306b\u3064\u3044\u306612\u7b87\u6708\u306e\u9593\u306b6\u7b87\u6708\u3092\u8d85\u3048\u308b\u671f\u9593\u884c\u306a\u308f\u308c\u308b\u3068\u304d\u306b\u9650\u308a\u3001\u5f53\u8a72\u65e5\u672c\u306e\u4f01\u696d\u306f\u3001\u4e2d\u56fd\u56fd\u5185\u306b\u300c\u6052\u4e45\u7684\u65bd\u8a2d\u300d(PE)\u3092\u6709\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u308b\u3002<\/p>\n

\u77ed\u671f\u6ede\u5728\u8005\u514d\u7a0e\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u66a6\u5e74\u3067\u6ede\u5728\u65e5\u6570\u304c183\u65e5\u3092\u8d85\u3048\u306a\u3051\u308c\u3070\u3001\u3044\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u3068\u3053\u308d\u304c\u3001\u3053\u306e\u898f\u5b9a\u306b\u3088\u308a\u66a6\u5e74\u306b\u95a2\u4fc2\u306a\u304f\u3001\u9023\u7d9a\u3059\u308b\uff11\uff12\u30ab\u6708\u306e\u9593\u306b6\u304b\u6708\u3092\u8d85\u3048\u308b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u696d\u52d9\u7b49\u304c\u3042\u308a\u3001\u305d\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u696d\u52d9\u304cPE\u8a8d\u5b9a\u3055\u308c\u308c\u3070\u3001
183\u65e5\u3092\u8d85\u3048\u305a\u3068\u3082\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3010\u304a\u77e5\u3089\u305b\u3011<\/p>\n

 <\/p>\n

\u4e2d\u56fd\u52b4\u50cd\u6cd5\u30bb\u30df\u30ca\u30fc\u958b\u50ac<\/strong><\/p>\n

<\/span><\/p>\n

\u4e2d\u56fd\u52b4\u50cd\u6cd5\u306e\u6982\u8981\u3068\u30c8\u30e9\u30d6\u30eb\u4e8b\u4f8b\u306b\u5b66\u3076\u300e\u52b4\u52d9\u30ea\u30b9\u30af\u7ba1\u7406\u300f\u306e\u57fa\u672c\u30dd\u30a4\u30f3\u30c8<\/span><\/strong><\/p>\n

\uff5e\u4e2d\u56fd\u5f01\u8b77\u58eb\u306b\u3088\u308b\u52b4\u50cd\u6cd5\u53ca\u3073\u8fd1\u6642\u306e\u6cd5\u6539\u6b63\u306e\u89e3\u8aac\u3068\u4e8b\u4f8b\u89e3\u8aac\uff5e<\/p>\n

<\/strong><\/p>\n

\u300a\u6771\u4eac\u300b2014\u5e745\u670827\u65e5\uff08\u706b) \u958b\u50ac\uff01<\/p>\n

 \u672c\u30bb\u30df\u30ca\u30fc\u3067\u306f\u3001\u4e2d\u56fd\u306e\u52b4\u50cd\u5951\u7d04\u6cd5\u306b\u3064\u3044\u3066\u4e2d\u56fd\u6cd5\u5f8b\u306b\u7cbe\u901a\u3057\u305f\u5f01\u8b77\u58eb\u306e\u89b3\u70b9\u304b\u3089\u89e3\u8aac\u3092\u884c\u3044\u4e2d\u56fd\u3067\u4e8b\u696d\u3092\u884c\u3044\u3001\u4e2d\u56fd\u3067\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3059\u308b\u969b\u306e\u30dd\u30a4\u30f3\u30c8\u3001\u7559\u610f\u70b9\u3001\u30c8\u30e9\u30d6\u30eb\u4e8b\u4f8b\u3001\u5bfe\u51e6\u6cd5\u306b\u3064\u3044\u3066\u5b66\u7fd2\u3057\u3066\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/span><\/p>\n

\u307e\u305f\u3001\u6700\u8fd1\u306e\u6cd5\u6539\u6b63\u60c5\u5831\u3084\u6d3e\u9063\u52b4\u50cd\u8005\u3092\u53d7\u3051\u5165\u308c\u308b\u969b\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\uff11.\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u4e2d\u56fd\u52b4\u50cd\u6cd5<\/strong>
\u3000\u3000\uff08\uff11\uff09\u52b4\u50cd\u6cd5\u306e\u6982\u8981
\u3000\u3000\uff08\uff12\uff09\u4e2d\u56fd\u52b4\u50cd\u6761\u4ef6\u4e00\u89a7
\u3000\u3000\uff08\uff13\uff09\u96c7\u7528\u5951\u7d04\u66f8\/\u5c31\u696d\u898f\u5247
\u3000\u3000\uff08\uff14\uff09\u96c7\u7528\u5f62\u614b\uff08\u8a66\u7528\u671f\u9593\u3001\u6709\u671f\u96c7\u7528\u5951\u7d04\u3001\u6d3e\u9063\u5951\u7d04\uff09
\u3000\u3000\uff08\uff15\uff09\u96c7\u7528\u5f62\u614b\uff08\u77ed\u6642\u9593\u52b4\u50cd\u3001\u6d3e\u9063\u52b4\u50cd\u8005\uff09
\u3000\u3000\uff08\uff16\uff09\u5951\u7d04\u306e\u89e3\u9664\u3001\u89e3\u96c7
\u3000\u3000\uff08\uff17\uff09\u7d4c\u6e08\u88dc\u511f\u91d1
\u3000\u3000\uff08\uff18\uff09\u52b4\u50cd\u7d1b\u4e89\u89e3\u6c7a\u306e\u30d7\u30ed\u30bb\u30b9<\/p>\n

\uff12.\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u6cd5\u6539\u6b63<\/strong>
\u3000\u3000\uff08\uff11\uff09\u4e2d\u56fd\u52b4\u50cd\u5951\u7d04\u6cd5\u6539\u6b63\uff082013\u5e747\u67081\u65e5\u65bd\u884c\uff09
\u3000\u3000\uff08\uff12\uff09\u52b4\u52d9\u6d3e\u9063\u66ab\u5b9a\u898f\u5b9a\uff082013\u5e74\uff13\u6708\uff11\u65e5\u5b9f\u65bd\uff09<\/p>\n

\uff13.\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u52b4\u52d9\u30c8\u30e9\u30d6\u30eb\u4e8b\u4f8b<\/strong>
\u3000\u3000\uff08\uff11\uff09\u6d3e\u9063\u5f93\u696d\u54e1\u96c7\u7528\u6642\u306e\u30c8\u30e9\u30d6\u30eb\u4e8b\u4f8b
\u3000\u3000\uff08\uff12\uff09\u4e2d\u56fd\u56fd\u5185\u3067\u5916\u56fd\u7c4d\u5f93\u696d\u54e1\u63a1\u7528\u6642\u306e\u30c8\u30e9\u30d6\u30eb\u4e8b\u4f8b
\u3000\u3000\uff08\uff13\uff09\u66f8\u9762\u3067\u306e\u52b4\u50cd\u5951\u7d04\u7de0\u7d50\u9045\u5ef6\u306b\u304a\u3051\u308b\u30c8\u30e9\u30d6\u30eb\u4e8b\u4f8b
\u3000\u3000\uff08\uff14\uff09\u52b4\u50cd\u5951\u7d04\u5ef6\u9577\u306b\u304a\u3051\u308b\u30c8\u30e9\u30d6\u30eb\u4e8b\u4f8b
\u3000\u3000\uff08\uff15\uff09\u6e1b\u7d66\u306b\u304a\u3051\u308b\u30c8\u30e9\u30d6\u30eb\u4e8b\u4f8b
\u3000\u3000\uff08\uff16\uff09\u96c6\u56e3\u5951\u7d04\u3068\u500b\u5225\u5951\u7d04\u306b\u304a\u3051\u308b\u30c8\u30e9\u30d6\u30eb\u4e8b\u4f8b
\u3000\u3000\uff08\uff17\uff09\u6b8b\u696d\u4ee3\u306e\u652f\u6255\u3044\u306b\u304a\u3051\u308b\u30c8\u30e9\u30d6\u30eb\u4e8b\u4f8b
\u3000\u3000\uff08\uff18\uff09\u4f01\u696d\u79d8\u5bc6\u306e\u6f0f\u3048\u3044\u304a\u3051\u308b\u30c8\u30e9\u30d6\u30eb\u4e8b\u4f8b<\/p>\n

 <\/p>\n

\u8a73\u3057\u304f\u306f\u3053\u3061\u3089<\/a>\u304b\u3089<\/p>\n

 <\/p>\n

\u4ee5\u4e0a<\/p>\n

 <\/p>\n

\uff1c\u65b0\u30b5\u30fc\u30d3\u30b9\u767b\u5834\uff1e<\/strong><\/p>\n

                          <\/span><\/p>\n

<\/a><\/p>\n

<\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u3053\u3093\u306b\u3061\u306f\u3001\u4e2d\u56fd\u30fb\u4e0a\u6d77\u306e\u7530\u4e2d\u52c7\u3067\u3059\u3002\u672c\u65e5\u306f\u3001\u51fa\u5f35\u8005\u306ePE\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u307e\u3059\u3002 \u4e2d\u56fd\u3067\u52e4\u52d9\u3059\u308b\u77ed\u671f\u6ede\u5728\u8005\u304cPE\u8a8d\u5b9a\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u4e2d\u56fd\u306b\u304a\u3051\u308b\u77ed\u671f\u6ede\u5728\u8005\u514d\u7a0e\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002PE\u3068\u306f\u3001\uff08Permanen […]","protected":false},"author":1,"featured_media":1966,"comment_status":"open","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-cr","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/posts\/771"}],"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=771"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/posts\/771\/revisions"}],"predecessor-version":[{"id":1475,"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/posts\/771\/revisions\/1475"}],"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=771"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/categories?post=771"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/tags?post=771"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}