<\/p>\n
\u7686\u3055\u307e\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n
\u30d0\u30f3\u30ac\u30ed\u30fc\u30eb\u652f\u5e97\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u306e\u5742\u672c\u3067\u3059\u3002<\/p>\n
\u65e5\u9803\u304a\u5ba2\u69d8\u304b\u3089\u5bc4\u305b\u3089\u308c\u308b\u3054\u8cea\u554f\u306b\u3064\u304d\u307e\u3057\u3066\u3001Q&A\u5f62\u5f0f\u3067\u304a\u7b54\u3048\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u4eca\u9031\u306f\u300c\u901a\u5e38\u306e\u5c45\u4f4f\u8005\u300d\u306e\u5224\u5b9a\u6642\u671f\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u300a\u8cea\u554f\u5185\u5bb9\u300b<\/p>\n
<\/p>\n
2014\u5e7410\u6708\u672b\u306b\u30a4\u30f3\u30c9\u306b\u8d74\u4efb\u3057\u307e\u3057\u305f\u3002<\/p>\n
2016\u5e74\u5ea6\u306b\u304a\u3044\u3066\u81ea\u5206\u306f\u300c\u901a\u5e38\u306e\u5c45\u4f4f\u8005\u300d\u306b\u8a72\u5f53\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u305d\u308c\u3068\u3082\u3001\u300c\u975e\u901a\u5e38\u306e\u5c45\u4f4f\u8005\u300d\u306b\u8a72\u5f53\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n
\u300c\u901a\u5e38\u306e\u5c45\u4f4f\u8005\u300d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u5168\u4e16\u754c\u6240\u5f97\u306b\u8ab2\u7a0e\u3055\u308c\u56fd\u5916\u8cc7\u7523\u306e\u958b\u793a\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3068\u805e\u3044\u305f\u306e\u3067\u3059\u304c\u30012016\u5e74\u5ea6\u306e\u6240\u5f97\u7a0e\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u56fd\u5916\u8cc7\u7523\u306e\u958b\u793a\u7fa9\u52d9\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/p>\n
<\/p>\n
\u300a\u56de\u7b54\u300b<\/p>\n
2016\u5e74\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u975e\u901a\u5e38\u306e\u5c45\u4f4f\u8005\u300d\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u5168\u4e16\u754c\u6240\u5f97\u306b\u5bfe\u3057\u8ab2\u7a0e\u3055\u308c\u308b\u4e8b\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u56fd\u5916\u8cc7\u7523\u306e\u958b\u793a\u7fa9\u52d9\u3082\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n
FY 2016-17 he is resident but not ordinarily a resident and hence his global income is not chargeable to tax in India<\/p>\n
<\/p>\n
\u3057\u304b\u3057\u30012017\u5e74\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u901a\u5e38\u306e\u5c45\u4f4f\u8005\u300d\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u5168\u4e16\u754c\u6240\u5f97\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u56fd\u5916\u8cc7\u7523\u306e\u958b\u793a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n
But for the FY 2017-18 his global income is chargeable to tax<\/p>\n
<\/p>\n
\u307e\u305a\u3001\u5224\u5b9a\u57fa\u6e96\u306b\u306f\u4ee5\u4e0b\u306e\u901a\u308a\uff12\u3064\u306e\u8981\u4ef6\u304c\u3054\u3056\u3044\u307e\u3059\u3002\u3054\u81ea\u8eab\u304c\u3069\u3061\u3089\u306b\u5f53\u3066\u306f\u307e\u308b\u304b\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n
<\/p>\n
- \n
- A. <\/strong>\u57fa\u672c\u8981\u4ef6\u3000<\/strong>Basic conditions<\/strong><\/strong><\/li>\n<\/ol>\n
<\/strong><\/p>\n
\u4ee5\u4e0b\u306e\u8981\u4ef6\u306e\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u3057\u3001\u304b\u3064B\u306e\u8ffd\u52a0\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u306f\u3001\u300c\u901a\u5e38\u306e\u5c45\u4f4f\u8005\u300d\u3067\u306f\u306a\u304f\u300c\u975e\u901a\u5e38\u306e\u5c45\u4f4f\u8005\u300d\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u300c\u975e\u901a\u5e38\u306e\u5c45\u4f4f\u8005\u300d\u306e\u5834\u5408\u3001\u30a4\u30f3\u30c9\u3067\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3055\u308c\u3066\u3044\u308b\u6d3b\u52d5\u304b\u3089\u767a\u751f\u3057\u305f\u6240\u5f97\u306e\u307f\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u99d0\u5728\u54e1\u306e\u65b9\u3067\u3059\u3068\u3001\u65e5\u672c\u3067\u53d7\u3051\u53d6\u308b\u7d66\u4e0e\u3082\u3053\u308c\u306b\u542b\u307e\u308c\u30a4\u30f3\u30c9\u3067\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n
\u300c\u975e\u901a\u5e38\u306e\u5c45\u4f4f\u8005\u300d\u306e\u5834\u5408\u3001\u65e5\u672c\u3067\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u4e0d\u52d5\u7523\u8cc3\u8cb8\u53ce\u5165\u3084\u9280\u884c\u9810\u91d1\u306e\u5229\u606f\u53ce\u5165\u3001\u682a\u5f0f\u306e\u58f2\u8cb7\u53ce\u5165\u306b\u3064\u3044\u3066\u306f\u30a4\u30f3\u30c9\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n
If a person satisfies at least one of the basic condition and none of the additional condition he is know as Resident but not Ordinarily a Resident<\/p>\n
<\/p>\n
\u2460 \u8ab2\u7a0e\u5e74\u5ea6\u306b\u304a\u3044\u3066182\u65e5\u4ee5\u4e0a\u30a4\u30f3\u30c9\u306b\u6ede\u5728<\/p>\n
182 days or more in the FY<\/p>\n
<\/p>\n
\u3082\u3057\u304f\u306f\u3001or<\/p>\n
<\/p>\n
\u2461 \u8ab2\u7a0e\u5e74\u5ea6\u306b\u304a\u3044\u306660\u65e5\u4ee5\u4e0a\u30a4\u30f3\u30c9\u306b\u6ede\u5728\u3057\u3001\u304b\u3064\u904e\u53bb\uff14\u5e74\u9593\u306b\u304a\u3044\u3066365\u65e5\u4ee5\u4e0a\u6ede\u5728<\/p>\n
60 days or more and 365 or more in the 4 years immediately preceding the Relevant FY<\/p>\n
<\/p>\n
<\/p>\n
- \n
- B. <\/strong>\u8ffd\u52a0\u8981\u4ef6<\/strong>Additional Conditions <\/strong><\/li>\n<\/ol>\n
\u5224\u5b9a\u306e\u57fa\u6e96\u65e5\u306f\u524d\u5e74\u306e3\u670831\u65e5\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u6ce8\u610f\u4e0b\u3055\u3044\u3002<\/p>\n
\u6ce8\uff092016\u5e744\u6708\u304b\u30892017\u5e743\u6708\u5206\u306e\u6240\u5f97\u7a0e\u7533\u544a\u306e\u5834\u5408…2016\u5e743\u670831\u65e5\u6642\u70b9\u304c\u4e0b\u8a18\u8981\u4ef6\u306e\u5224\u5b9a\u57fa\u6e96\u65e5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u2460 \u904e\u53bb10\u5e74\u9593\u306e\u9593\u306b\uff12\u5e74\u9593\u4ee5\u4e0a\u5c45\u4f4f\u8005\u3067\u3042\u3063\u305f\u5834\u5408<\/p>\n
Resident in 2 out of 10 years in the immediately Preceding the relevant FY<\/p>\n
<\/p>\n
\u2461 \u904e\u53bb\uff17\u5e74\u9593\u306e\u9593\u306b\u30a4\u30f3\u30c9\u306b\u6ede\u5728\u3057\u3066\u3044\u305f\u5408\u8a08\u65e5\u6570\u304c730\u65e5\u4ee5\u4e0a<\/p>\n
He has been in India for 730 days or more in the immediately Preceding relevant FY<\/p>\n
<\/p>\n
A\u3068B\u306e\u4e21\u65b9\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u300c\u901a\u5e38\u306e\u5c45\u4f4f\u8005\u300d\u306b\u8a72\u5f53\u3057\u3001\u56fd\u5916\u306e\u6240\u5f97\u306b\u3082\u8ab2\u7a0e\u3055\u308c\u308b\u305f\u3081\u56fd\u5916\u8cc7\u7523\u306e\u958b\u793a\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u3053\u306e\u65b9\u306e\u5834\u5408\u3067\u3059\u3068\u30012014\u5e74\u5ea6\u306f\u300c\u975e\u5c45\u4f4f\u8005\u300d\u30012015\u5e74\u5ea6\u30682016\u5e74\u5ea6\u306f\u300c\u975e\u901a\u5e38\u306e\u5c45\u4f4f\u8005\u300d\u30012017\u5e74\u5ea6\u4ee5\u964d\u306f\u300c\u901a\u5e38\u306e\u5c45\u4f4f\u8005\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u3054\u81ea\u8eab\u304c\u3069\u3061\u3089\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u4e0d\u5b89\u306a\u65b9\u306f\u3044\u3064\u3067\u3082\u304a\u554f\u5408\u305b\u9802\u3051\u305f\u3089\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u5f0a\u793e\u3067\u306f\u3001\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3001\u4eba\u4e8b\u52b4\u52d9\u3001\u884c\u653f\u306e\u5bfe\u5fdc\u307e\u3067\u5e45\u5e83\u304f\u30b5\u30dd\u30fc\u30c8\u3092\u884c\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n
\u500b\u5225\u306e\u3054\u76f8\u8ac7\u7b49\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u304a\u6c17\u8efd\u306b\u304a\u554f\u5408\u305b\u4e0b\u3055\u3044\u3002<\/p>\n
<\/p>\n
\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n
\u5742\u672c\u3000\u4f73\u4ee3<\/p>\n
<\/p>\n
- B. <\/strong>\u8ffd\u52a0\u8981\u4ef6<\/strong>Additional Conditions <\/strong><\/li>\n<\/ol>\n
![\"\"](\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/user_image\/25\/3e\/f87806814f508ad6c53afb0652df2969.jpg\")
<\/a>