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\u7686\u69d8\u3000\u3053\u3093\u306b\u3061\u306f<\/p>\n

\u30a4\u30f3\u30c9\u30e0\u30f3\u30d0\u30a4\u99d0\u5728\u54e1\u306e\u8c37\u5ddd\u3067\u3059\u3002\u3064\u3044\u306b\u30a4\u30b1\u30a2\u304c\u30a4\u30f3\u30c9\u30cf\u30a4\u30c7\u30e9\u30d0\u30fc\u30c9\u306b\u7b2c1\u53f7\u5e97\u3092\u30aa\u30fc\u30d7\u30f3\u3057\u307e\u3059\u306d\uff01 2025\u5e74\u307e\u3067\u306b\u30a4\u30f3\u30c9\u56fd\u518525\u5e97\u8217\u307e\u3067\u62e1\u5927\u3092\u4e88\u5b9a\u3057\u3066\u304a\u308a\u30012019\u5e74\u306b\u306f\u30e0\u30f3\u30d0\u30a4\u3067\u7b2c2\u53f7\u5e97\u304c\u30aa\u30fc\u30d7\u30f3\u3055\u308c\u308b\u3068\u306e\u3053\u3068\u3002\u5317\u6b27\u30c7\u30b6\u30a4\u30f3\u3068\u30a4\u30f3\u30c9\u306e\u30c6\u30ad\u30b9\u30bf\u30a4\u30eb\u6587\u5316\u304c\u3069\u3046\u878d\u5408\u3055\u308c\u3066\u3044\u304f\u306e\u304b\u3001\u697d\u3057\u307f\u3067\u3059\uff01<\/p>\n

 <\/p>\n

\u3055\u3066\u3001\u672c\u65e5\u306f\u30a4\u30f3\u30c9\u3067\u306ePE\u306b\u95a2\u3059\u308b\u30b1\u30fc\u30b9\u3092\u3054\u7d39\u4ecb\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

\u7686\u69d8\u3082\u3088\u304f\u3054\u5b58\u3058\u306e\u97d3\u56fd\u5927\u4f01\u696dSamsung\u3001\u30a4\u30f3\u30c9\u3067\u306fSamsung India Electronics Private Limited\uff08\u4ee5\u4e0b\u3001\u300cSIEL\u793e\u300d\uff09\u3068\u3057\u3066\u5b50\u4f1a\u793e\u304c\u3042\u308a\u307e\u3059\u3002\u89aa\u4f1a\u793e\u3067\u3042\u308bSamsung Electronics Co. Ltd.\uff08\u4ee5\u4e0b\u3001\u300cSEC\u793e\u300d\uff09\u306f\u305d\u306e\u5f93\u696d\u54e1\u3092SIEL\u793e\u3068\u306e\u76f8\u4e92\u306e\u5408\u610f\u306e\u4e0b\u3001\u51fa\u5411\u793e\u54e1\u3068\u3057\u3066SIEL\u793e\u306e\u7ba1\u8f44\u4e0b\u3067\u52e4\u52d9\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u5f93\u696d\u54e1\u306f\u6bcd\u56fd\u30fb\u97d3\u56fd\u3067\u306e\u5bb6\u5ead\u6276\u990a\u7b49\u306e\u500b\u4eba\u7684\u306a\u51fa\u8cbb\u306b\u5145\u5f53\u3055\u305b\u308b\u305f\u3081\u306b\u7d66\u4e0e\u306e\u4e00\u90e8\u3092SEC\u793e\u304b\u3089\u76f4\u63a5\u97d3\u56fd\u3067\u53d7\u9818\u3057\u3001\u5f53\u8a72\u8cbb\u7528\u306fSIEL\u793e\u304b\u3089SEC\u793e\u306b\u6255\u3044\u623b\u3057\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n

\u3053\u306e\u3088\u3046\u306a\u51fa\u5411\u793e\u54e1\u306b\u95a2\u3057\u3066\u3001Assessment officer\uff08\u7a0e\u52d9\u5f53\u5c40\u306e\u8abf\u67fb\u6a5f\u95a2\uff09\u306fSEC\u793e\u306b\u5bfe\u3059\u308b\u30ce\u30fc\u30c6\u30a3\u30b9\u3092\u767a\u884c\u3057\u3001\u904e\u53bb6\u5e74\u9593\uff08Assessment Year 2004-05\u5e74\uff5e2009-10\u5e74\u5206\uff09\u306e\u7a0e\u52d9\u8abf\u67fb\u3092\u884c\u3044\u307e\u3057\u305f\u3002SEC\u793e\u306f\u5168\u3066\u306e\u5e74\u5ea6\u306b\u304a\u3044\u3066\u30a4\u30f3\u30c9\u3067\u6240\u5f97\u7a0e\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u307e\u3057\u305f\u304c\u3001SIEL\u793e\u304b\u3089\u306e\u6d3b\u52d5\u306b\u3088\u308b\u6240\u5f97\u306b\u95a2\u3057\u3066\u7533\u544a\u3057\u3066\u3044\u305f\u3082\u306e\u306e\u3001\u51fa\u5411\u793e\u54e1\u306e\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u3084\u6280\u8853\u652f\u63f4\u3067\u5f97\u305f\u6240\u5f97\u306b\u95a2\u3057\u3066\u306f\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n

Assessment Officer\u306fAssessment Order\uff08\u6700\u7d42\u8abf\u67fb\u7d50\u679c\uff09\u3092\u767a\u884c\u3057\u3001SEC\u306e\u51fa\u5411\u793e\u54e1\u304c\u30a4\u30f3\u30c9\u306b\u304a\u3044\u3066PE\uff08Permanent Establishment:\u6052\u4e45\u7684\u65bd\u8a2d\uff09\u306b\u8a72\u5f53\u3059\u308b\u3068\u3057\u307e\u3057\u305f\u3002<\/p>\n

\u305d\u308c\u306b\u5bfe\u3057\u3066SEC\u793e\u306fDispute Resolution Panel\uff08\u203b \u56fd\u969b\u7a0e\u52d9\u306b\u3088\u308b\u7d1b\u4e89\u3092\u30d2\u30a2\u30ea\u30f3\u30b0\u3059\u308b\u59d4\u54e1\u4f1a\u306e\u3088\u3046\u306a\u3068\u3053\u308d\uff09\u306b\u5bfe\u3057\u3066\u7570\u8b70\u7533\u3057\u7acb\u3066\u3092\u884c\u3044\u307e\u3057\u305f\u3002Assessment Officer\u306f\u540c\u59d4\u54e1\u4f1a\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u6307\u6458\u4e8b\u9805\u3092\u660e\u78ba\u306b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

a)    SIEL\u793e\u5168\u4f53\u3092SEC\u306ePE\u3068\u3057\u3066\u6271\u3046\u3079\u304d\u3068\u3044\u3046\u70b9<\/p>\n

b)    SEC\u304b\u3089\u306e\u51fa\u5411\u793e\u54e1\u3092\u901a\u3057\u3066\u3001\u6771\u5357\u30a4\u30f3\u30c9\u306e\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u7ba1\u7406\u3092\u884c\u3063\u3066\u3044\u308b\u3068\u3057\u3066SEC\u793e\u306e\u4ee3\u7406PE\uff08Agent PE\uff09\u304c\u5b58\u5728\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u70b9<\/p>\n

c)    \u51fa\u5411\u793e\u54e1\u304cSEC\u793e\u306e\u4ee3\u308f\u308a\u306bSIEL\u793e\u306b\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u3068\u3057\u3066\u30b5\u30fc\u30d3\u30b9PE\uff08Service PE\uff09\u304c\u5b58\u5728\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u70b9\u3000\uff08\u203b\u30b5\u30fc\u30d3\u30b9PE\uff1a\u89aa\u4f1a\u793e\u306e\u5f93\u696d\u54e1\u304c\u3001\u6d77\u5916\u306e\u5b50\u4f1a\u793e\u306b\u8d74\u304d\u6280\u8853\u652f\u63f4\u7b49\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5f93\u696d\u54e1\u81ea\u8eab\u304cPE\u306b\u8a72\u5f53\u3055\u308c\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3001\u8fd1\u5e74\u5f62\u6210\u3055\u308c\u305f\u65b0\u305f\u306aPE\u306e\u6982\u5ff5\u3067\u3059\u3002\uff09<\/p>\n

\u3055\u3066\u3001Dispute Resolution Panel\u306f\u4e21\u793e\u306e\u30d2\u30a2\u30ea\u30f3\u30b0\u3001\u8abf\u67fb\u3092\u7d4c\u305f\u4e0a\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u7d50\u8ad6\u3092\u51fa\u3057\u307e\u3057\u305f\u3002<\/p>\n

\u2460     SIEL\u793e\u306f\u30a4\u30f3\u30c9\u306e\u6cd5\u898f\u5236\u3092\u9075\u5b88\u3057\u305f\u4e0a\u3067\u8a2d\u7acb\u3055\u308c\u305f\u4f1a\u793e\u3067\u3042\u3063\u3066\u3001PE\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044<\/p>\n

\u2461    \u6771\u5357\u30a4\u30f3\u30c9\u306e\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u7ba1\u7406\u306b\u5bfe\u3057\u3066\u4ee3\u7406PE\u306f\u5b58\u5728\u3057\u306a\u3044<\/p>\n

\u2462    DTAA\uff08\u30a4\u30f3\u30c9\u30fb\u97d3\u56fd\u79df\u7a0e\u6761\u7d04\uff09\u306b\u898f\u5b9a\u304c\u306a\u3044\u305f\u3081\u3001\u30b5\u30fc\u30d3\u30b9PE\u306f\u5b58\u5728\u3057\u306a\u3044<\/p>\n

\u3053\u308c\u3067PE\u8a8d\u5b9a\u3055\u308c\u306a\u3044\u304b\u3068\u601d\u3063\u305f\u3064\u304b\u306e\u9593\u3001Dispute Resolution Panel\u306fSIEL\u793e\u3092SEC\u793e\u306eFixed place PE\uff08\u89aa\u4f1a\u793e\u304c\u4e8b\u696d\u3092\u884c\u3046\u5834\u6240\uff09\u3068\u3057\u3066\u898b\u306a\u3059\u3001\u3068\u306e\u7d50\u8ad6\u3092\u51fa\u3057\u307e\u3057\u305f\u3002\u51fa\u5411\u793e\u54e1\u304c\u5b9a\u671f\u7684\u306bSEC\u793e\u3068\u306e\u9023\u7d61\u3092\u53d6\u3063\u3066\u3044\u308b\u4e8b\u3001SIEL\u793e\u306e\u5546\u54c1\u8ca9\u58f2\u4fa1\u683c\u3084\u5e02\u5834\u6226\u7565\u306a\u3069\u306e\u5927\u4e8b\u306a\u6c7a\u5b9a\u4e8b\u9805\u304cSEC\u306e\u6a29\u9650\u306b\u59d4\u306d\u3089\u308c\u3066\u3044\u305f\u3053\u3068\u3001\u307e\u305f\u3001\u51fa\u5411\u793e\u54e1\u306e\u30b5\u30fc\u30d3\u30b9\u304c\u7d50\u679c\u7684\u306b\u306fSIEL\u793e\u3092\u8d8a\u3048\u3066SEC\u793e\u306b\u3082\u5229\u76ca\u3092\u3082\u305f\u3089\u3059\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u7b49\u304cFixed place PE\u3068\u3057\u3066\u5224\u65ad\u3059\u308b\u7406\u7531\u3068\u306a\u3063\u305f\u3088\u3046\u3067\u3059\u3002\u3055\u3089\u306b\u3001\u4ed6\u306e\u591a\u304f\u306eSEC\u793e\u306e\u793e\u54e1\u304c\u51fa\u5f35\u3068\u3044\u3046\u5f62\u3067\u983b\u7e41\u306b\u30a4\u30f3\u30c9\u306b\u6765\u3066\u3044\u305f\u4e8b\u3082PE\u3092\u52a9\u9577\u3059\u308b\u8981\u56e0\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n

\u3053\u306e\u5224\u6c7a\u306b\u3088\u3063\u3066\u3001SEC\u793e\u306f\u7a0e\u52d9\u5f53\u5c40\u306eAppeal\uff08Assessment\u3067\u4e0d\u670d\u3060\u3063\u305f\u5834\u5408\u306b\u7533\u8acb\u3059\u308b\u9ad8\u7b49\u6a5f\u95a2\uff09\u306b\u4e0d\u670d\u7533\u8acb\u3092\u884c\u3044\u307e\u3057\u305f\u3002<\/p>\n

\u3055\u3066\u3001\u6b21\u56de\u3067\u306f\u3053\u306eAppeal\u6a5f\u95a2\u3067\u306e\u5224\u6c7a\u304c\u3069\u306e\u3088\u3046\u306b\u306a\u3063\u305f\u306e\u304b\u3001\u3054\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\uff01<\/p>\n

 <\/p>\n

\u4eca\u9031\u306f\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u6700\u5f8c\u307e\u3067\u304a\u8aad\u307f\u9802\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3057\u305f\u3002<\/p>\n

 <\/p>\n

Tokyo Consulting Firm Private Limited<\/p>\n

\u30e0\u30f3\u30d0\u30a4\u99d0\u5728\u54e1<\/p>\n

\u8c37\u5ddd \u5343\u88d5\uff08\u305f\u306b\u304c\u308f\u3000\u3061\u3072\u308d\uff09<\/p>\n

TEL: +91 7678007312 \/ E-MAIL: tanigawa.chihiro@tokyoconsultinggroup.com<\/a><\/p>\n

 <\/p>\n

<\/p>\n

\u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u57fa\u306b\u3001\u7d30\u5fc3\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\u5f53\u8a72\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\u5f0a\u793e\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u4e26\u3073\u306bTokyo Consulting Firm Private Limited, Tokyo Consulting Firm Human Resources Private Limited\uff09\u306f\u3001\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/p>\n

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