\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n

\u30c1\u30a7\u30f3\u30ca\u30a4\u99d0\u5728\u54e1\u306e\u4e2d\u6751\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3068PE\u8a8d\u5b9a\u8ab2\u7a0e\u306f\u6d77\u5916\u5b50\u4f1a\u793e\u3092\u6301\u3064\u591a\u304f\u306e\u4f01\u696d\u306e\u61f8\u5ff5\u70b9\u3060\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

\u5b9a\u7fa9\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306f\u300c\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u9593\u53d6\u5f15\u306b\u304a\u3044\u3066\u3001\u4fa1\u683c\u64cd\u4f5c\u3092\u884c\u3046\u4e8b\u3067\u4e0d\u5f53\u306b\u5229\u76ca\u3092\u4ed6\u56fd\u306b\u79fb\u8ee2\u3059\u308b\u3053\u3068\u3092\u9632\u6b62\u3059\u308b\u7a0e\u5236\u300d\u3001PE\u8a8d\u5b9a\u8ab2\u7a0e\u306f\u300cPE\u304c\u5b58\u5728\u3057\u306a\u3044\u56fd\u306b\u304a\u3044\u3066\u3001PE\u304c\u5b58\u5728\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u8ab2\u7a0e\u304c\u884c\u308f\u308c\u308b\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

PE\u3068\u306fPermanent Establishment\u306e\u7565\u8a9e\u3067\u3001\u65e5\u672c\u8a9e\u8a33\u3067\u306f\u6052\u4e45\u7684\u65bd\u8a2d\u306b\u306a\u308a\u307e\u3059\u3002\u4e00\u822c\u7684\u306b\u300cPE\u306a\u304f\u3057\u3066\u8ab2\u7a0e\u306a\u3057\u300d\u3068\u3044\u3046\u8003\u3048\u65b9\u304c\u3001\u4e8b\u696d\u6240\u5f97\u8ab2\u7a0e\u306e\u56fd\u969b\u7684\u306a\u30eb\u30fc\u30eb\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u7279\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306f\u4e8b\u52d9\u6240\u3092\u69cb\u3048\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001PE\u304c\u3042\u308b\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306f\u904e\u53bb\u306e\u30d6\u30ed\u30b0\u3067\u89e6\u308c\u305f\u3053\u3068\u304c\u3042\u308b\u306e\u3067\u3001\u672c\u65e5\u306fPE\u8a8d\u5b9a\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u57f7\u7b46\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u56fd\u5185\u6cd5\u3084\u79df\u7a0e\u6761\u7d04\u3001OECD\u30e2\u30c7\u30eb\u6761\u7d04\u306b\u3088\u308b\u3068\u3001PE\u306f\u4e3b\u306b\u652f\u5e97PE\u3068\u5efa\u8a2dPE\u3001\u4ee3\u7406\u54c1PE\u306e3\u3064\u306e\u7a2e\u985e\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u652f\u5e97PE\u30fb\u30fb\u30fb\u652f\u5e97\u3001\u51fa\u5f35\u6240\u3001\u4e8b\u52d9\u6240\u3001\u5de5\u5834\u3001\u5009\u5eab\u696d\u8005\u306e\u5009\u5eab\u3001\u9271\u5c71\u30fb\u63a1\u77f3\u5834\u7b49<\/p>\n

\uff08\u305f\u3060\u3057\u3001\u8cc7\u7523\u306e\u4fdd\u7ba1\u30fb\u8cfc\u5165\u304c\u76ee\u7684\u306e\u5834\u5408\u3001\u60c5\u5831\u63d0\u4f9b\u30fb\u5e02\u5834\u8abf\u67fb\u306a\u3069\u4e8b\u696d\u306e\u88dc\u52a9\u7684\u6d3b\u52d5\u306e\u5834\u5408\u306f\u652f\u5e97PE\u3068\u306f\u307f\u306a\u3055\u308c\u307e\u305b\u3093\u3002\uff09<\/p>\n

 <\/p>\n

\u5efa\u8a2dPE\u30fb\u30fb\u30fb\u636e\u4ed8\u3001\u5efa\u8a2d\u3001\u7d44\u7acb\u306a\u3069\u306e\u5efa\u8a2d\u4f5c\u696d\u7b49\u306e\u305f\u3081\u306e\u5f79\u52d9\u63d0\u4f9b\u3067\u30011\u5e74\u3092\u8d85\u3048\u3066\u884c\u3046\u5834\u5408<\/p>\n

 <\/p>\n

\u4ee3\u7406\u54c1PE\u30fb\u30fb\u30fb\u7269\u7406\u7684\u306bPE\u3092\u6709\u3057\u3066\u3044\u306a\u3044\u304c\u3001\u975e\u5c45\u4f4f\u8005\u3084\u5916\u56fd\u6cd5\u4eba\u306e\u305f\u3081\u306b\u4ee3\u7406\u4eba\u304c\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u308b\u3068\u307f\u306a\u3055\u308c\u308b\u5834\u5408<\/p>\n

 <\/p>\n

\u4eca\u56de\u306f\u652f\u5e97PE\u306b\u3064\u3044\u3066\u8a73\u8ff0\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

\u652f\u5e97PE\u304b\u3069\u3046\u304b\u306e\u691c\u8a0e\u3067\u306f\u3001\u300c\u4e8b\u696d\u3092\u884c\u3046\u4e00\u5b9a\u306e\u5834\u6240\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u300d\u3092\u898b\u307e\u3059\u3002<\/p>\n

\u4e8b\u696d\u3092\u884c\u3046\u4e00\u5b9a\u306e\u5834\u6240\u3068\u306f\u3001<\/p>\n

A \u4f01\u696d\u304c\u81ea\u7531\u306b\u4f7f\u3046\u3053\u3068\u306e\u3067\u304d\u308b\u5efa\u7269\u3084\u6a5f\u68b0\u306a\u3069\u306e\u8a2d\u5099\u3092\u6709\u3059\u308b\u4e8b\u696d\u306e\u5834\u6240<\/p>\n

B \u4e8b\u696d\u306e\u5834\u6240\u304c\u4e00\u5b9a<\/p>\n

C \u5916\u56fd\u4f01\u696d\u306e\u4e8b\u696d\u304c\u305d\u306e\u5834\u6240\u3092\u901a\u3057\u3066\u3044\u308b<\/p>\n

 <\/p>\n

\u3068\u5b9a\u7fa9\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u3060\u3051\u3067\u306f\u63b4\u307f\u3069\u3053\u308d\u304c\u306a\u3044\u306e\u3067\u5177\u4f53\u4f8b\u3092\u3042\u3052\u307e\u3057\u3087\u3046\u3002<\/p>\n

 <\/p>\n

\u65e5\u672c\u4f01\u696d\u306e\u55b6\u696d\u30de\u30f3\u304c\u30a4\u30f3\u30c9\u306e\u5f97\u610f\u5148\u306e\u30aa\u30d5\u30a3\u30b9\u3092\u5b9a\u671f\u7684\u306b\u8a2a\u554f\u3059\u308b\u30b1\u30fc\u30b9<\/p>\n

\u30a4\u30f3\u30c9\u306e\u5f97\u610f\u5148\u30aa\u30d5\u30a3\u30b9\u306f\u65e5\u672c\u4f01\u696d\u55b6\u696d\u30de\u30f3\u304c\u81ea\u7531\u306b\u4f7f\u3046\u3053\u3068\u306e\u3067\u304d\u308b\u5834\u6240\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u8981\u4ef6A\u3092\u6e80\u305f\u3057\u3066\u3044\u307e\u305b\u3093\u3002\u5f93\u3063\u3066\u4e00\u822c\u8ad6\u3067\u306fPE\u3068\u307f\u306a\u3055\u308c\u306a\u3044\u3001\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4e00\u65b9\u3067\u4f8b\u3048\u3070\u3001\u65e5\u672c\u4f01\u696d\u304c\u30a4\u30f3\u30c9\u4f01\u696d\u3092\u65b0\u305f\u306b\u8cb7\u53ce\u3057\u3066\u3001\u4e21\u8005\u3067\u7de0\u7d50\u3057\u305f\u5951\u7d04\u8981\u9805\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u3092\u78ba\u5b9f\u306b\u3059\u308b\u305f\u3081\u306b\u65e5\u672c\u4eba\u304c\u30a4\u30f3\u30c9\u4f01\u696d\u306b\u99d0\u5728\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u65e5\u672c\u4eba\u306f\u65e5\u672c\u4f01\u696d\u306b\u95a2\u9023\u3057\u305f\u696d\u52d9\u3092\u884c\u3063\u3066\u304a\u308a\u3001\u30a4\u30f3\u30c9\u4f01\u696d\u306b\u306f\u65e5\u672c\u4eba\u304c\u81ea\u7531\u306b\u4f7f\u3048\u308b\u5834\u6240\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3001\u307e\u305f\u4e00\u5b9a\u306e\u5834\u6240\u3068\u3044\u3046\u8981\u4ef6\u3082\u6e80\u305f\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u65e5\u672c\u4f01\u696d\u306f\u30a4\u30f3\u30c9\u306b\u652f\u5e97PE\u3092\u6709\u3057\u3066\u3044\u308b\u3068\u307f\u306a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u652f\u5e97PE\u5185\u3067\u306e\u6d3b\u52d5\u306b\u3088\u3063\u3066\u7523\u51fa\u3055\u308c\u305f\u5229\u76ca\u306b\u5bfe\u3057\u3066\u30a4\u30f3\u30c9\u56fd\u3067\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u672c\u65e5\u306f\u4ee5\u4e0a\u3067\u3059\u3002<\/p>\n

 <\/p>\n

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

\u30c1\u30a7\u30f3\u30ca\u30a4\u30de\u30cd\u30fc\u30b8\u30e3\u30fc<\/p>\n

\u4e2d\u6751\u3000\u5320\u543e\uff08\u306a\u304b\u3080\u3089\u3000\u3057\u3087\u3046\u3054\uff09<\/p>\n

<\/p>\n

TEL: +91 9599458263 \/ E-MAIL: nakamura.shogo@tokyoconsultinggroup.com<\/a><\/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\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

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002 \u30c1\u30a7\u30f3\u30ca\u30a4\u99d0\u5728\u54e1\u306e\u4e2d\u6751\u3067\u3059\u3002   \u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3068PE\u8a8d\u5b9a\u8ab2\u7a0e\u306f\u6d77\u5916\u5b50\u4f1a\u793e\u3092\u6301\u3064\u591a\u304f\u306e\u4f01\u696d\u306e\u61f8\u5ff5\u70b9\u3060\u3068\u601d\u3044\u307e\u3059\u3002 \u5b9a\u7fa9\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306f\u300c\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u9593\u53d6\u5f15\u306b\u304a\u3044\u3066\u3001\u4fa1\u683c\u64cd\u4f5c\u3092\u884c\u3046 […]","protected":false},"author":1,"featured_media":4058,"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":"","_mi_skip_tracking":false,"jetpack_post_was_ever_published":false,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_options":[]},"categories":[24,17],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2019\/05\/zeimu.png?fit=1625%2C878&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycFi-tM","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/1846"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/comments?post=1846"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/1846\/revisions"}],"predecessor-version":[{"id":5824,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/1846\/revisions\/5824"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/media\/4058"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/media?parent=1846"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/categories?post=1846"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/tags?post=1846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}