\u7686\u69d8\u3000\u3053\u3093\u306b\u3061\u306f
\n\u30a4\u30f3\u30c9\u30e0\u30f3\u30d0\u30a4\u99d0\u5728\u54e1\u306e\u8c37\u5ddd\u3067\u3059\u3002\u4eca\u5e74\u306e\u30e0\u30f3\u30d0\u30a4\u306f\u4f8b\u5e74\u306b\u6bd4\u3079\u3066\u6dbc\u3057\u304f\u3001\u3080\u3057\u308d\u808c\u5bd2\u304f\u306a\u308b\u4e8b\u304c\u591a\u3044\u3067\u3059\u306d\u3002
\n\u3055\u3066\u3001\u672c\u65e5\u3082\u304a\u5ba2\u69d8\u304b\u3089\u5bc4\u305b\u3089\u308c\u305f\u3054\u8cea\u554f\u306b\u304a\u7b54\u3048\u3057\u307e\u3059\u3002<\/p>\n

Q: \u73fe\u5728\u3001\u5f0a\u793e\u30a4\u30f3\u30c9\u6cd5\u4eba\u306e\u65e5\u672c\u4eba\u99d0\u5728\u54e1\u306e\u7d66\u4e0e\u306b\u3064\u3044\u3066\u306f\u30a4\u30f3\u30c9\u5074\u3067\u751f\u6d3b\u6700\u4f4e\u9650\u306e\u7d66\u4e0e\u3092\u652f\u7d66\u3001\u65e5\u672c\u3067\u5927\u90e8\u5206\u306e\u7d66\u4e0e\u3092\u652f\u7d66\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u3053\u306e\u65e5\u672c\u3067\u81f3\u6025\u3057\u3066\u3044\u308b\u7d66\u4e0e\u984d\u3067\u3059\u304c\u3001\u5c06\u6765\u7684\u306b\u306f\u30a4\u30f3\u30c9\u6cd5\u4eba\u306e\u5168\u984d\u8ca0\u62c5\u3068\u3057\u305f\u3044\u3068\u8003\u3048\u3066\u304a\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u3069\u306e\u3088\u3046\u306a\u30b9\u30ad\u30fc\u30e0\u306b\u3059\u308c\u3070\u826f\u3044\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n

A:\u65e5\u672c\u5074\u3067\u306e\u7d66\u4e0e\u306b\u3064\u3044\u3066\u3082\u5c06\u6765\u7684\u306b\u30a4\u30f3\u30c9\u6cd5\u4eba\u8ca0\u62c5\u304c\u5168\u984d\u8ca0\u62c5\u3059\u308b\u5834\u5408\u306f\u3001\u65e5\u672c\u5074\u304c\u4e00\u6642\u7acb\u3066\u66ff\u3048\u3066\u6255\u3063\u305f\u7d66\u4e0e\u306b\u3064\u3044\u3066\u30a4\u30f3\u30c9\u6cd5\u4eba\u306b\u8acb\u6c42\u3057\u3001\u30a4\u30f3\u30c9\u6cd5\u4eba\u304c\u6e05\u7b97\u652f\u6255\u3044\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308b\u304b\u3068\u5b58\u3058\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u6642\u3001\u4ee5\u4e0b\u306e2\u70b9\u306e\u30ea\u30b9\u30af\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002
\n\uff11\uff0e\u30a4\u30f3\u30c9\u6cd5\u4eba\u304c\u672c\u793e\u306e\u4ee3\u308f\u308a\u306b\u672c\u793e\u306e\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u3068\u3057\u3066PE\uff08Permanent Establishment: \u6052\u4e45\u7684\u65bd\u8a2d\uff09\u3068\u3057\u3066\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027
\n\uff12\uff0e\u7cbe\u7b97\u6642\u306b\u201cImport of Services\u201d\u3068\u3057\u3066GST\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u53ef\u80fd\u6027<\/p>\n

\u3053\u306e2\u70b9\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u3001\u300c\u51fa\u5411\u5951\u7d04\u66f8\u300d\u3092\u9069\u5207\u306b\u4f5c\u6210\u3057\u3001\u6574\u5099\u3057\u3066\u304a\u304f\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002
\n\u5185\u5bb9\u3068\u3057\u3066\u306f\u4e3b\u306b\u4ee5\u4e0b\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u542b\u3081\u3066\u304a\u304f\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

********************************************************************
\ni. Japanese expat and India subsidiary both have independent right to extend or
\nterminate employment contract without involvement of HQ in such decision.
\n\u65e5\u672c\u4eba\u99d0\u5728\u54e1\u30fb\u30a4\u30f3\u30c9\u6cd5\u4eba\u5171\u306b\u672c\u793e\u306e\u627f\u8a8d\u306a\u304f\u3001\u96c7\u7528\u5951\u7d04\u66f8\u3092\u66f4\u65b0\u3001\u3082\u3057\u304f\u306f\u6253\u3061\u5207\u308b\u6a29\u5229\u304c\u3042\u308b\u3053\u3068<\/p>\n

ii. Salaries paid overseas by HQ is just matter of convenience for expat and such salaries is claimed reimbursements (by way of either debit note or invoice issued by HQ) without any mark up or service fees charged by HQ
\n\u672c\u793e\u304b\u3089\u99d0\u5728\u54e1\u306e\u65e5\u672c\u53e3\u5ea7\u306b\u652f\u7d66\u3055\u308c\u3066\u3044\u308b\u7d66\u4e0e\u306f\u5358\u306a\u308b\u5229\u4fbf\u6027\u306b\u57fa\u3065\u304f\u3082\u306e\u3067\u3001\u5f8c\u306b\u30de\u30fc\u30af\u30a2\u30c3\u30d7\u3084\u30b5\u30fc\u30d3\u30b9\u30d5\u30a3\u30fc\u304c\u672c\u793e\u304b\u3089\u8ab2\u3055\u308c\u308b\u4e8b\u306a\u304f\u3001\u30a4\u30f3\u30c9\u6cd5\u4eba\u3088\u308a\u6e05\u7b97\u3055\u308c\u308b\u3053\u3068\uff08Debit Note\u3084Invoice\u306e\u767a\u884c\u3069\u3061\u3089\u3067\u306e\u65b9\u6cd5\u3067\u3082\u53ef\u80fd\uff09<\/p>\n

iii. Proper and complete documentation is being prepared and maintained by both HQ and Indian subsidiary. For instance, appointment letter issued to expat by Indian subsidiary expressly mentions the amount salaries to be in Japan and Japanese salaries slip to substantiate reimbursement etc.
\n\u672c\u793e\u3001\u30a4\u30f3\u30c9\u6cd5\u4eba\u306e\u4e21\u65b9\u306b\u304a\u3044\u3066\u9069\u5207\u306a\u66f8\u985e\u306e\u6574\u5099\u304c\u5fc5\u8981\uff08\u4f8b\u3048\u3070\u3001\u30a4\u30f3\u30c9\u6cd5\u4eba\u304b\u3089\u99d0\u5728\u54e1\u306b\u5bfe\u3057\u3066\u767a\u884c\u3059\u308bAppointment Letter\u306b\u306f\u3001\u5f8c\u306e\u6e05\u7b97\u3092\u5b9f\u8a3c\u3059\u308b\u305f\u3081\u306e\u65e5\u672c\u7d66\u4e0e\u984d\u3068\u3001\u7d66\u4e0e\u660e\u7d30\u3092\u8a18\u8f09\u3057\u3066\u304a\u304f\u306e\u304c\u671b\u307e\u3057\u3044\uff09<\/p>\n

iv. There is no express reporting by expat to HQ on management issues pertaining to Indian operations.
\n\u65e5\u672c\u4eba\u99d0\u5728\u54e1\u304b\u3089\u672c\u793e\u306b\u3001\u30a4\u30f3\u30c9\u6cd5\u4eba\u306e\u4e8b\u696d\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u7d4c\u55b6\u5224\u65ad\u306a\u3069\u306e\u5831\u544a\u304c\u7121\u3044\u3053\u3068
\n********************************************************************<\/p>\n

\u5b9f\u969b\u306b\u3053\u306e\u300c\u51fa\u5411\u5951\u7d04\u66f8\u300d\u3092\u30c9\u30e9\u30d5\u30c8\u3059\u308b\u969b\u306f\u3001\u5f0a\u793e\u4f1a\u8a08\u58eb\u30fb\u5f01\u8b77\u58eb\u306b\u3088\u308b\u4f5c\u6210\u30fb\u30ec\u30d3\u30e5\u30fc\u304c\u53ef\u80fd\u3067\u3059\u306e\u3067\u3001
\n\u3054\u5165\u7528\u306e\u969b\u306f\u304a\u554f\u5408\u305b\u9802\u3051\u308c\u3070\u3068\u5b58\u3058\u307e\u3059\u3002<\/p>\n

\u4eca\u9031\u306f\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002
\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

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n

\u8c37\u5ddd\u3000\u5343\u88d5<\/p>\n

<\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/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

 <\/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","protected":false},"excerpt":{"rendered":"\u7686\u69d8\u3000\u3053\u3093\u306b\u3061\u306f \u30a4\u30f3\u30c9\u30e0\u30f3\u30d0\u30a4\u99d0\u5728\u54e1\u306e\u8c37\u5ddd\u3067\u3059\u3002\u4eca\u5e74\u306e\u30e0\u30f3\u30d0\u30a4\u306f\u4f8b\u5e74\u306b\u6bd4\u3079\u3066\u6dbc\u3057\u304f\u3001\u3080\u3057\u308d\u808c\u5bd2\u304f\u306a\u308b\u4e8b\u304c\u591a\u3044\u3067\u3059\u306d\u3002 \u3055\u3066\u3001\u672c\u65e5\u3082\u304a\u5ba2\u69d8\u304b\u3089\u5bc4\u305b\u3089\u308c\u305f\u3054\u8cea\u554f\u306b\u304a\u7b54\u3048\u3057\u307e\u3059\u3002 Q: \u73fe\u5728\u3001\u5f0a\u793e\u30a4\u30f3\u30c9\u6cd5\u4eba\u306e\u65e5\u672c\u4eba\u99d0\u5728\u54e1\u306e\u7d66 […]","protected":false},"author":1,"featured_media":1918,"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":"","_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":[19,24],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2018\/12\/\u52b4\u52d9.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycFi-Sp","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/3373"}],"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=3373"}],"version-history":[{"count":3,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/3373\/revisions"}],"predecessor-version":[{"id":5892,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/3373\/revisions\/5892"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/media\/1918"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/media?parent=3373"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/categories?post=3373"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/tags?post=3373"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}