<br />
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{"id":6562,"date":"2026-05-08T06:05:53","date_gmt":"2026-05-08T06:05:53","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/india_blog\/?p=6562"},"modified":"2026-05-08T07:23:14","modified_gmt":"2026-05-08T07:23:14","slug":"%e3%82%a4%e3%83%b3%e3%83%89%e4%ba%88%e7%ae%972026%e3%81%a8%e7%a8%8e%e5%8b%99%e7%ae%a1%e7%90%86%e3%81%ae%e5%a4%89%e5%8c%96-%e2%80%95-form-61a%e3%81%8b%e3%82%89%e8%a6%8b%e3%82%8b%e8%a6%8b","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/india_blog\/%e3%82%a4%e3%83%b3%e3%83%89%e4%ba%88%e7%ae%972026%e3%81%a8%e7%a8%8e%e5%8b%99%e7%ae%a1%e7%90%86%e3%81%ae%e5%a4%89%e5%8c%96-%e2%80%95-form-61a%e3%81%8b%e3%82%89%e8%a6%8b%e3%82%8b%e8%a6%8b\/","title":{"rendered":"\u30a4\u30f3\u30c9\u4e88\u7b972026\u3068\u7a0e\u52d9\u7ba1\u7406\u306e\u5909\u5316  \u2015 Form 61A\u304b\u3089\u898b\u308b\u201c\u898b\u3048\u308b\u7d4c\u6e08\u201d\u3078\u306e\u8ee2\u63db \u2015"},"content":{"rendered":"<hr \/>\n<p><span style=\"font-size: 12pt;\">\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\uff01<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u30a4\u30f3\u30c9\u62e0\u70b9\u306e\u52a0\u90e8\u3000\u65b0\u3067\u3059\uff01<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u3044\u3064\u3082\u30d6\u30ed\u30b0\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u3055\u3066\u3001\u4eca\u56de\u306f\u300c\u30a4\u30f3\u30c9\u306e\u4e88\u7b97\u3068\u7a0e\u52d9\u7ba1\u7406\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u3044\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u30a4\u30f3\u30c9\u306b\u95a2\u3059\u308b\u57fa\u790e\u77e5\u8b58\u304c\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u304b\u3089\u25bc<\/span><br \/>\n<a href=\"https:\/\/tcg-wiki-investment.com\/book\/default\/content\/VbqHX2u2klW8FQZk84ScR931_tWpVhoU1bYObLRd0Ik%3D\"><span style=\"font-size: 12pt;\">\u30fb\u30a4\u30f3\u30c9\u306e\u57fa\u790e\u77e5\u8b58<\/span><\/a><br \/>\n<span style=\"font-size: 12pt;\">\u30a4\u30f3\u30c9\u306b\u95a2\u3059\u308b\u30bb\u30df\u30ca\u30fc\u306b\u53c2\u52a0\u3057\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u304b\u3089\u25bc<\/span><br \/>\n<span style=\"font-size: 12pt;\"><a href=\"https:\/\/kuno-cpa.co.jp\/category\/around-india-east-asia\/india\/\">\u30fb\u30a4\u30f3\u30c9\u95a2\u9023\u30bb\u30df\u30ca\u30fc<\/a><\/span><\/p>\n<hr \/>\n<h2>1. \u30a4\u30f3\u30c9\u4e88\u7b972026\u3067\u5f37\u307e\u308b\u7a0e\u52d9\u60c5\u5831\u306e\u900f\u660e\u5316<\/h2>\n<p><span style=\"font-size: 12pt;\">\u30a4\u30f3\u30c9\u4e88\u7b972026\u3067\u306f\u3001\u30a4\u30f3\u30d5\u30e9\u6295\u8cc7\u3084\u88fd\u9020\u696d\u652f\u63f4\u3068\u3044\u3063\u305f\u6210\u9577\u653f\u7b56\u304c\u6ce8\u76ee\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u5b9f\u52d9\u306e\u89b3\u70b9\u304b\u3089\u898b\u308b\u3068\u3001\u3082\u3046\u4e00\u3064\u91cd\u8981\u306a\u30c6\u30fc\u30de\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u304c\u3001\u7a0e\u52d9\u60c5\u5831\u306e\u900f\u660e\u5316\u3068\u30c7\u30fc\u30bf\u9023\u643a\u306e\u5f37\u5316\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u30a4\u30f3\u30c9\u3067\u306f\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u7533\u544a\u3060\u3051\u306b\u4f9d\u5b58\u3059\u308b\u7a0e\u52d9\u7ba1\u7406\u304b\u3089\u3001\u9280\u884c\u3001\u91d1\u878d\u6a5f\u95a2\u3001\u4f01\u696d\u306a\u3069\u306e\u7b2c\u4e09\u8005\u304c\u63d0\u51fa\u3059\u308b\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u3042\u3089\u304b\u3058\u3081\u53d6\u5f15\u60c5\u5831\u3092\u628a\u63e1\u3059\u308b\u4ed5\u7d44\u307f\u3078\u3068\u79fb\u884c\u304c\u9032\u3093\u3067\u3044\u307e\u3059\u3002\u305d\u306e\u4ee3\u8868\u7684\u306a\u5236\u5ea6\u304c\u3001Form 61A\u3001\u3059\u306a\u308f\u3061Statement of Financial Transactions\u3001SFT\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u306a\u304a\u3001\u672c\u7a3f\u3067\u53c2\u7167\u3059\u308bForm 61A\u306e\u5236\u5ea6\u5185\u5bb9\u306f\u3001\u5f93\u6765\u306eIncome-tax Act, 1961\u306b\u57fa\u3065\u304f\u5b9f\u52d9\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u30a4\u30f3\u30c9\u4e88\u7b972026\u3067\u306f\u30012026\u5e74\u65bd\u884c\u306eIncome-tax Act, 2025\u306b\u57fa\u3065\u304d\u3001SFT\u95a2\u9023\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u30fb\u624b\u6570\u6599\u4f53\u7cfb\u306b\u3064\u3044\u3066\u91cd\u8981\u306a\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4eca\u5f8c\u306e\u5b9f\u52d9\u3067\u306f\u65e7\u6cd5\u4e0a\u306e\u53d6\u6271\u3044\u3068\u65b0\u6cd5\u4e0a\u306e\u6539\u6b63\u5185\u5bb9\u3092\u5206\u3051\u3066\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<hr \/>\n<h2>2. Form 61A\u3068\u306f\u4f55\u304b<\/h2>\n<p><span style=\"font-size: 12pt;\">Form 61A\u3068\u306f\u3001\u4e00\u5b9a\u306e\u9ad8\u984d\u53d6\u5f15\u3084\u6307\u5b9a\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u9280\u884c\u3001\u91d1\u878d\u6a5f\u95a2\u3001\u4f01\u696d\u306a\u3069\u306e\u5831\u544a\u7fa9\u52d9\u8005\u304c\u30a4\u30f3\u30c9\u6240\u5f97\u7a0e\u5f53\u5c40\u3078\u63d0\u51fa\u3059\u308b\u5831\u544a\u30d5\u30a9\u30fc\u30e0\u3067\u3059\u3002\u6b63\u5f0f\u306b\u306fStatement of Financial Transactions\u3001SFT\u3068\u547c\u3070\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u3053\u306e\u5236\u5ea6\u306e\u7279\u5fb4\u306f\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u3067\u306f\u306a\u304f\u3001\u53d6\u5f15\u3092\u628a\u63e1\u3057\u3066\u3044\u308b\u7b2c\u4e09\u8005\u304c\u60c5\u5831\u3092\u7a0e\u52d9\u5f53\u5c40\u3078\u63d0\u51fa\u3059\u308b\u70b9\u306b\u3042\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u7d0d\u7a0e\u8005\u304c\u7533\u544a\u3059\u308b\u524d\u306e\u6bb5\u968e\u3067\u3001\u5f53\u5c40\u5074\u306b\u306f\u3059\u3067\u306b\u4e00\u5b9a\u306e\u53d6\u5f15\u30c7\u30fc\u30bf\u304c\u84c4\u7a4d\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u4e3b\u306a\u5bfe\u8c61\u3068\u306a\u308a\u5f97\u308b\u53d6\u5f15\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n<table>\n<thead>\n<tr>\n<th><b>\u533a\u5206<\/b><\/th>\n<th><b>\u4ee3\u8868\u7684\u306a\u5bfe\u8c61\u53d6\u5f15<\/b><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u9280\u884c\u53d6\u5f15<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u9ad8\u984d\u306a\u73fe\u91d1\u9810\u91d1\u3001\u5b9a\u671f\u9810\u91d1\u3001\u9280\u884c\u53e3\u5ea7\u3092\u901a\u3058\u305f\u4e00\u5b9a\u984d\u4ee5\u4e0a\u306e\u53d6\u5f15<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u8a3c\u5238\u53d6\u5f15<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u682a\u5f0f\u3001\u6295\u8cc7\u4fe1\u8a17\u3001\u793e\u50b5\u306a\u3069\u306e\u53d6\u5f97\u30fb\u58f2\u5374<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u4e0d\u52d5\u7523\u53d6\u5f15<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u4e00\u5b9a\u984d\u4ee5\u4e0a\u306e\u4e0d\u52d5\u7523\u8cfc\u5165\u30fb\u58f2\u5374<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u4e00\u5b9a\u984d\u4ee5\u4e0a\u306e\u30ab\u30fc\u30c9\u5229\u7528\u30fb\u652f\u6255\u3044<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u4f01\u696d\u53d6\u5f15<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u682a\u5f0f\u767a\u884c\u3001\u793e\u50b5\u767a\u884c\u3001\u9ad8\u984d\u306a\u73fe\u91d1\u53d7\u9818\u306a\u3069<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12pt;\">\u3053\u306e\u3088\u3046\u306b\u3001Form 61A\u306f\u5358\u306a\u308b\u7a0e\u52d9\u30d5\u30a9\u30fc\u30e0\u3067\u306f\u306a\u304f\u3001\u4f01\u696d\u3084\u500b\u4eba\u306e\u8cc7\u91d1\u306e\u52d5\u304d\u3092\u53ef\u8996\u5316\u3059\u308b\u305f\u3081\u306e\u60c5\u5831\u53ce\u96c6\u30a4\u30f3\u30d5\u30e9\u3068\u3057\u3066\u6a5f\u80fd\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<hr \/>\n<h2>3. \u7533\u544a\u5b9f\u52d9\u306f\u300c\u81ea\u5df1\u7533\u544a\u300d\u304b\u3089\u300c\u6574\u5408\u6027\u78ba\u8a8d\u300d\u3078<\/h2>\n<p><span style=\"font-size: 12pt;\">Form 61A\u3092\u901a\u3058\u3066\u53ce\u96c6\u3055\u308c\u305f\u60c5\u5831\u306f\u3001\u6240\u5f97\u7a0e\u7533\u544a\u3084Annual Information Statement\u3001AIS\u306a\u3069\u3068\u3082\u9023\u643a\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u914d\u5f53\u53ce\u5165\u3001\u5229\u606f\u53ce\u5165\u3001\u682a\u5f0f\u58f2\u5374\u76ca\u3001\u4e0d\u52d5\u7523\u53d6\u5f15\u306a\u3069\u306f\u3001\u3059\u3067\u306b\u5f53\u5c40\u304c\u628a\u63e1\u3057\u3066\u3044\u308b\u524d\u63d0\u3067\u7533\u544a\u5b9f\u52d9\u304c\u9032\u3080\u30b1\u30fc\u30b9\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u305d\u306e\u7d50\u679c\u3001\u7d0d\u7a0e\u8005\u306e\u5f79\u5272\u306f\u3001\u5358\u306b\u300c\u7533\u544a\u3059\u308b\u3053\u3068\u300d\u304b\u3089\u3001\u300c\u5f53\u5c40\u304c\u628a\u63e1\u3057\u3066\u3044\u308b\u60c5\u5831\u3068\u81ea\u793e\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30c7\u30fc\u30bf\u306e\u6574\u5408\u6027\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u300d\u3078\u3068\u5909\u5316\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u7279\u306b\u30a4\u30f3\u30c9\u3067\u306fPAN\u3092\u57fa\u8ef8\u3068\u3057\u3066\u60c5\u5831\u304c\u7d10\u3065\u3051\u3089\u308c\u308b\u305f\u3081\u3001\u9280\u884c\u30c7\u30fc\u30bf\u3001\u4f1a\u8a08\u5e33\u7c3f\u3001\u7a0e\u52d9\u7533\u544a\u3001\u5f79\u54e1\u30fb\u99d0\u5728\u54e1\u306e\u500b\u4eba\u53d6\u5f15\u304c\u76f8\u4e92\u306b\u95a2\u9023\u3057\u3066\u628a\u63e1\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u3064\u306e\u4e0d\u6574\u5408\u304c\u3001\u5225\u306e\u53d6\u5f15\u3084\u95a2\u9023\u8005\u60c5\u5831\u306b\u307e\u3067\u6ce2\u53ca\u3059\u308b\u70b9\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<hr \/>\n<h2>4. Form 61A\u306f\u91d1\u878d\u6a5f\u95a2\u3060\u3051\u306e\u554f\u984c\u3067\u306f\u306a\u3044<\/h2>\n<p><span style=\"font-size: 12pt;\">Form 61A\u3068\u3044\u3046\u3068\u3001\u9280\u884c\u3084\u91d1\u878d\u6a5f\u95a2\u304c\u63d0\u51fa\u3059\u308b\u3082\u306e\u3068\u3044\u3046\u5370\u8c61\u3092\u6301\u305f\u308c\u304c\u3061\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u3001\u4e00\u822c\u4f01\u696d\u81ea\u8eab\u304c\u5831\u544a\u7fa9\u52d9\u8005\u3068\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u305f\u3068\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u53d6\u5f15\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u30fb\u682a\u5f0f\u306e\u767a\u884c <\/span><br \/>\n<span style=\"font-size: 12pt;\">\u30fb\u793e\u50b5\u306e\u767a\u884c <\/span><br \/>\n<span style=\"font-size: 12pt;\">\u30fb\u9ad8\u984d\u306a\u73fe\u91d1\u53d7\u9818 <\/span><br \/>\n<span style=\"font-size: 12pt;\">\u30fb\u4e0d\u52d5\u7523\u95a2\u9023\u53d6\u5f15 <\/span><br \/>\n<span style=\"font-size: 12pt;\">\u30fb\u305d\u306e\u4ed6\u3001\u6307\u5b9a\u3055\u308c\u305f\u9ad8\u984d\u91d1\u878d\u53d6\u5f15<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u65e5\u7cfb\u4f01\u696d\u306e\u5834\u5408\u3001\u5897\u8cc7\u3001\u89aa\u5b50\u9593\u8cc7\u91d1\u79fb\u52d5\u3001\u5f79\u54e1\u8cb8\u4ed8\u3001\u99d0\u5728\u54e1\u95a2\u9023\u306e\u7cbe\u7b97\u3001\u500b\u4eba\u53e3\u5ea7\u3092\u7d4c\u7531\u3057\u305f\u7acb\u66ff\u306a\u3069\u304c\u3001\u7a0e\u52d9\u30c7\u30fc\u30bf\u4e0a\u3067\u3069\u306e\u3088\u3046\u306b\u898b\u3048\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u91cd\u8981\u306a\u306e\u306f\u3001\u81ea\u793e\u304c\u5358\u306b\u300c\u5831\u544a\u3055\u308c\u308b\u5074\u300d\u306a\u306e\u304b\u3001\u305d\u308c\u3068\u3082Form 61A\u3092\u901a\u3058\u3066\u300c\u5831\u544a\u3059\u308b\u5074\u300d\u306b\u3082\u8a72\u5f53\u3059\u308b\u306e\u304b\u3092\u6574\u7406\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<hr \/>\n<h2>5. \u30a4\u30f3\u30c9\u4e88\u7b972026\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u5909\u66f4\u70b9<\/h2>\n<p><span style=\"font-size: 12pt;\">\u30a4\u30f3\u30c9\u4e88\u7b972026\u3067\u306f\u3001Form 61A\u3001\u3059\u306a\u308f\u3061SFT\u306b\u95a2\u3059\u308b\u672a\u63d0\u51fa\u6642\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u91cd\u8981\u306a\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u5f93\u6765\u306f\u3001Form 61A\u306e\u672a\u63d0\u51fa\u306b\u3064\u3044\u3066\u65e5\u984d\u30d9\u30fc\u30b9\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u79d1\u3055\u308c\u308b\u4ed5\u7d44\u307f\u3068\u3057\u3066\u8aac\u660e\u3055\u308c\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3057\u305f\u3002\u3057\u304b\u3057\u30012026\u5e74\u4ee5\u964d\u306e\u65b0\u5236\u5ea6\u3067\u306f\u3001\u672a\u63d0\u51fa\u306b\u5bfe\u3059\u308b\u8ca0\u62c5\u304c\u300c\u65e5\u984d\u306e\u6cd5\u5b9a\u624b\u6570\u6599\u3001Fee\u300d\u3068\u3057\u3066\u6574\u7406\u3055\u308c\u3001\u4e0a\u9650\u304c\u8a2d\u5b9a\u3055\u308c\u308b\u65b9\u5411\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u7279\u306b\u91cd\u8981\u306a\u70b9\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<table>\n<thead>\n<tr>\n<th><span style=\"font-size: 12pt;\"><b>\u9805\u76ee<\/b><\/span><\/th>\n<th><span style=\"font-size: 12pt;\"><b>\u65e7\u5236\u5ea6\u306e\u7406\u89e3<\/b><\/span><\/th>\n<th><span style=\"font-size: 12pt;\"><b>\u30a4\u30f3\u30c9\u4e88\u7b972026\u5f8c\u306e\u6574\u7406<\/b><\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">Form 61A\u672a\u63d0\u51fa<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u65e5\u984d\u30da\u30ca\u30eb\u30c6\u30a3\u3068\u3057\u3066\u8aac\u660e\u3055\u308c\u308b\u3053\u3068\u304c\u4e00\u822c\u7684<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u65e5\u984d\u306e\u6cd5\u5b9a\u624b\u6570\u6599\u3001Fee\u3068\u3057\u3066\u6574\u7406<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u4e0a\u9650<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u5b9f\u52d9\u4e0a\u3001\u7d2f\u7a4d\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u308b\u53ef\u80fd\u6027<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u4e0a\u965010\u4e07\u30eb\u30d4\u30fc<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u8aa4\u5831\u544a<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u4e0d\u6b63\u78ba\u306a\u5831\u544a\u306b\u5bfe\u3059\u308b\u7f70\u5247\u3042\u308a<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">5\u4e07\u30eb\u30d4\u30fc\u306e\u7f70\u91d1\uff08\u4e0d\u6b63\u78ba\u306a\u60c5\u5831\u306e\u63d0\u4f9b\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u6839\u62e0\u6cd5<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">Income-tax Act, 1961\u3092\u524d\u63d0\u3068\u3057\u305f\u5b9f\u52d9<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">Income-tax Act, 2025\u306b\u57fa\u3065\u304f\u65b0\u4f53\u7cfb\u3078\u79fb\u884c<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12pt;\">\u3053\u306e\u5909\u66f4\u306f\u3001\u5358\u306b\u7f70\u5247\u91d1\u984d\u304c\u5909\u308f\u308b\u3068\u3044\u3046\u8a71\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5236\u5ea6\u4e0a\u3001\u6280\u8853\u7684\u30fb\u624b\u7d9a\u7684\u306a\u4e0d\u5c65\u884c\u306b\u3064\u3044\u3066\u4e00\u5b9a\u306e\u4e0a\u9650\u3092\u8a2d\u3051\u308b\u4e00\u65b9\u3067\u3001\u8aa4\u5831\u544a\u306b\u3064\u3044\u3066\u306f\u660e\u78ba\u306a\u7f70\u91d1\u3092\u8a2d\u3051\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306b\u5bfe\u3057\u3066\u300c\u6b63\u78ba\u306a\u60c5\u5831\u63d0\u51fa\u300d\u3092\u6c42\u3081\u308b\u65b9\u5411\u6027\u304c\u3088\u308a\u660e\u78ba\u306b\u306a\u3063\u305f\u3068\u3044\u3048\u307e\u3059\u3002<\/span><\/p>\n<hr \/>\n<h2>6. \u65e5\u7cfb\u4f01\u696d\u306b\u6c42\u3081\u3089\u308c\u308b\u5b9f\u52d9\u5bfe\u5fdc<\/h2>\n<p><span style=\"font-size: 12pt;\">\u4eca\u5f8c\u306e\u65e5\u7cfb\u4f01\u696d\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u306e\u306f\u3001Form 61A\u3092\u5358\u72ec\u306e\u7a0e\u52d9\u30d5\u30a9\u30fc\u30e0\u3068\u3057\u3066\u898b\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4f1a\u8a08\u3001\u9280\u884c\u3001\u7a0e\u52d9\u7533\u544a\u3001\u793e\u5185\u627f\u8a8d\u30d5\u30ed\u30fc\u3092\u3064\u306a\u3050\u7ba1\u7406\u5236\u5ea6\u3068\u3057\u3066\u6349\u3048\u308b\u3053\u3068\u3067\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u7279\u306b\u4ee5\u4e0b\u306e\u70b9\u306f\u3001\u5b9f\u52d9\u4e0a\u78ba\u8a8d\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u30fb\u81ea\u793e\u304cForm 61A\u306e\u5831\u544a\u7fa9\u52d9\u8005\u306b\u8a72\u5f53\u3059\u308b\u304b <\/span><br \/>\n<span style=\"font-size: 12pt;\">\u30fb\u5897\u8cc7\u3001\u793e\u50b5\u767a\u884c\u3001\u73fe\u91d1\u53d6\u5f15\u306a\u3069\u304c\u5bfe\u8c61\u53d6\u5f15\u306b\u542b\u307e\u308c\u308b\u304b <\/span><br \/>\n<span style=\"font-size: 12pt;\">\u30fb\u9280\u884c\u30c7\u30fc\u30bf\u3068\u4f1a\u8a08\u5e33\u7c3f\u306b\u5dee\u7570\u304c\u306a\u3044\u304b <\/span><br \/>\n<span style=\"font-size: 12pt;\">\u30fbPAN\u306b\u7d10\u3065\u304f\u5f79\u54e1\u30fb\u99d0\u5728\u54e1\u95a2\u9023\u53d6\u5f15\u306b\u4e0d\u6574\u5408\u304c\u306a\u3044\u304b <\/span><br \/>\n<span style=\"font-size: 12pt;\">\u30fbAIS\u3084Form 26AS\u306b\u8868\u793a\u3055\u308c\u308b\u60c5\u5831\u3068\u7533\u544a\u5185\u5bb9\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b\u304b <\/span><br \/>\n<span style=\"font-size: 12pt;\">\u30fb\u672a\u63d0\u51fa\u30fb\u8aa4\u5831\u544a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306e\u793e\u5185\u5bfe\u5fdc\u30d5\u30ed\u30fc\u304c\u3042\u308b\u304b<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u3053\u308c\u3089\u306f\u7a0e\u52d9\u7533\u544a\u6642\u3060\u3051\u306b\u78ba\u8a8d\u3059\u308c\u3070\u3088\u3044\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u65e5\u3005\u306e\u53d6\u5f15\u51e6\u7406\u3001\u8a3c\u6191\u7ba1\u7406\u3001\u9280\u884c\u53e3\u5ea7\u7ba1\u7406\u3001\u89aa\u5b50\u9593\u53d6\u5f15\u7ba1\u7406\u306e\u6bb5\u968e\u304b\u3089\u6574\u5408\u6027\u3092\u610f\u8b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<hr \/>\n<h2>7. \u300c\u898b\u3048\u308b\u7d4c\u6e08\u300d\u3078\u306e\u8ee2\u63db\u3068\u7d4c\u55b6\u7ba1\u7406\u306e\u91cd\u8981\u6027<\/h2>\n<p><span style=\"font-size: 12pt;\">\u30a4\u30f3\u30c9\u4e88\u7b972026\u304c\u793a\u3057\u3066\u3044\u308b\u65b9\u5411\u6027\u306f\u3001\u6295\u8cc7\u74b0\u5883\u3092\u6574\u5099\u3057\u3064\u3064\u3001\u8cc7\u91d1\u306e\u6d41\u308c\u306b\u3064\u3044\u3066\u306f\u3088\u308a\u6b63\u78ba\u306b\u53ef\u8996\u5316\u3057\u3066\u3044\u304f\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u30a4\u30f3\u30c9\u5e02\u5834\u306f\u4f9d\u7136\u3068\u3057\u3066\u6210\u9577\u6a5f\u4f1a\u306b\u6e80\u3061\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u305d\u306e\u4e00\u65b9\u3067\u3001\u4f01\u696d\u3084\u500b\u4eba\u306e\u53d6\u5f15\u306f\u3001PAN\u3001\u9280\u884c\u60c5\u5831\u3001SFT\u3001AIS\u3001\u7a0e\u52d9\u7533\u544a\u3092\u901a\u3058\u3066\u3001\u3053\u308c\u307e\u3067\u4ee5\u4e0a\u306b\u5f53\u5c40\u304b\u3089\u898b\u3048\u308b\u72b6\u614b\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u3053\u306e\u3088\u3046\u306a\u74b0\u5883\u4e0b\u3067\u306f\u3001\u5f93\u6765\u306e\u3088\u3046\u306b\u7533\u544a\u6bb5\u968e\u3067\u5f8c\u304b\u3089\u60c5\u5831\u3092\u6574\u7406\u3059\u308b\u5bfe\u5fdc\u3067\u306f\u4e0d\u5341\u5206\u3067\u3059\u3002\u6c42\u3081\u3089\u308c\u308b\u306e\u306f\u3001\u6700\u521d\u304b\u3089\u6574\u5408\u6027\u3092\u524d\u63d0\u3068\u3057\u305f\u696d\u52d9\u8a2d\u8a08\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u300c\u96a0\u3059\u300d\u3053\u3068\u3092\u524d\u63d0\u3068\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u300c\u6574\u5408\u6027\u3092\u4fdd\u3064\u300d\u3053\u3068\u3092\u524d\u63d0\u3068\u3059\u308b\u3002\u3053\u306e\u767a\u60f3\u306e\u8ee2\u63db\u3053\u305d\u304c\u3001\u4eca\u5f8c\u306e\u30a4\u30f3\u30c9\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3051\u308b\u7a0e\u52d9\u30ea\u30b9\u30af\u7ba1\u7406\u3068\u7d4c\u55b6\u7ba1\u7406\u306e\u6838\u5fc3\u306b\u306a\u308b\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<hr \/>\n<p><span style=\"font-size: 12pt;\">\u3053\u306e\u8a18\u4e8b\u306b\u5bfe\u3059\u308b\u3054\u8cea\u554f\u30fb\u305d\u306e\u4ed6\u30a4\u30f3\u30c9\u306b\u95a2\u3059\u308b\u60c5\u5831\u3078\u306e\u3054\u8cea\u554f\u7b49\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089<br \/>\n\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><a href=\"\/contact-form\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-2884\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2021\/10\/1569173093c7c3c9b08728bed429c801.jpg?resize=276%2C90&#038;ssl=1\" alt=\"\" width=\"276\" height=\"90\" data-recalc-dims=\"1\" \/><\/a><\/p>\n<h2>\u3010PR\u3011\u6d77\u5916\u6700\u65b0\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\u30b5\u30a4\u30c8\u300cWiki Investment\u300d<\/h2>\n<p><a href=\"https:\/\/tcg-wiki-investment.com\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-2871\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2021\/10\/unnamed-2.jpg?resize=417%2C144&#038;ssl=1\" alt=\"\" width=\"417\" height=\"144\" data-recalc-dims=\"1\" \/><\/a><br \/>\n\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067Wiki Investment\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\n<p><span style=\"font-size: 12pt;\">\u9032\u51fa\u4e88\u5b9a\u306e\u56fd\u3001\u9032\u51fa\u3057\u3066\u3044\u308b\u56fd\u306e\u6700\u65b0\u60c5\u5831\u306e\u60c5\u5831\u53ce\u96c6\u3001\u6642\u9593\u304b\u304b\u308a\u307e\u305b\u3093\u304b\uff1f<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u9032\u51fa\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u3001\u305d\u306e\u56fd\u306e\u77e5\u8b58\u3084\u5b9f\u60c5\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c<br \/>\n\u5fc5\u9808\u3068\u306a\u3063\u3066\u304d\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u3057\u304b\u3057\u3001\u60c5\u5831\u304c\u6ea2\u308c\u304b\u3048\u3063\u3066\u3044\u308b\u793e\u4f1a\u3067\u306f<br \/>\n<\/span><span style=\"font-size: 12pt;\"><span style=\"text-decoration: underline; color: #ff6600;\"><strong>\u3069\u308c\u304c\u672c\u5f53\u306b\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u306a\u306e\u304b\uff1f<\/strong><\/span>\u304c\u91cd\u8981\u306b\u306a\u308b\u8981\u7d20\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u305d\u3093\u306a<\/span><span style=\"font-size: 12pt;\"><strong><span style=\"text-decoration: underline;\">\u300c\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u300d\u3092\u307e\u3068\u3081\u305f\u30b5\u30a4\u30c8<\/span><\/strong>\u304c\u3042\u308c\u3070\u3001\u3069\u308c\u3060\u3051\u697d\u306b\u60c5\u5831\u53ce\u96c6\u304c\u3067\u304d\u308b\u3060\u308d\u3046\u2026<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u305d\u306e\u601d\u3044\u304b\u3089\u4f5c\u6210\u3057\u305f\u30b5\u30a4\u30c8\u304c<span style=\"font-size: 14pt;\"><strong>\u300c<a href=\"https:\/\/tcg-wiki-investment.com\/\">Wiki Investment<\/a>\u300d<\/strong><\/span>\u3067\u3059\uff01!<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u5f0a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u306f\u6d77\u591620\u30ab\u56fd\u8d85\u306b\u5c55\u958b\u3057\u3066\u304a\u308a\u3001<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u305d\u306e\u73fe\u5730\u99d0\u5728\u54e1\u304c\u6700\u65b0\u60c5\u5831\u3092\u300cWiki Investment\u300d\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002<br \/>\n<\/span><br \/>\n<a href=\"https:\/\/tcg-wiki-investment.com\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3035 size-full\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2023\/06\/1815d77ccebd1f8570493f8cebd69bee.jpg?resize=260%2C100&#038;ssl=1\" alt=\"\" width=\"260\" height=\"100\" data-recalc-dims=\"1\" \/><\/a><br \/>\n<span style=\"color: #4a4848;\"><em><span style=\"font-size: 14pt;\"><strong>\u3010Wiki Investment\u3067\u4f55\u304c\u3067\u304d\u308b\uff1f<\/strong><\/span><span style=\"font-size: 14pt;\"><strong>\u3011<\/strong><\/span><\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\u30fb\u73fe\u5730\u99d0\u5728\u54e1\u304c\u6bce\u9031<em><u>\u30db\u30c3\u30c8\u306a\u60c5\u5831<\/u><\/em>\u3092\u66f4\u65b0\u3059\u308b<span style=\"color: #ff0000;\"><em><u>News update<\/u><\/em><\/span><\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\u30fb\u73fe\u5730\u306b\u6ede\u5728\u3059\u308b\u65b9\u304b\u3089\u3054\u8cea\u554f\u9802\u304f\u3001<br \/>\n<\/strong><strong>\u3000\u3088\u308a\u5b9f\u52d9\u306b\u6cbf\u3063\u305f\u5185\u5bb9\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b<span style=\"color: #ff0000;\"><em><u>Q\uff06A\u96c6<\/u><\/em><\/span><\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\u30fb\u5f53\u793e\u304c\u51fa\u7248\u3057\u3066\u3044\u308b\u6d77\u5916\u5b9f\u52d9\u672c\u3092<span style=\"color: #ff0000;\"><u>\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316<\/u><\/span>\u3057\u305fTCG\u66f8\u7c4d<\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u306a\u3069\u306e\u65b0\u6a5f\u80fd\u3082\u8ffd\u52a0\u3057\u307e\u3057\u305f\uff01<\/span><\/p>\n<h2>\u7d4c\u55b6\u8005\u30fb\u5e79\u90e8\u5c64\u306e\u65b9\u306b\u304a\u30b9\u30b9\u30e1\u3057\u305f\u3044\u3010\u5168\u3066\u306e\u7d4c\u55b6\u8005\u3078\u8d08\u308bTCG\u30d6\u30ed\u30b0\u3011<\/h2>\n<p><a href=\"https:\/\/kuno-cpa.co.jp\/management-chusho\/\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2886 alignnone\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2021\/10\/06960aad783af41b2533946117f1a73f.jpg?resize=400%2C210&#038;ssl=1\" alt=\"\" width=\"400\" height=\"210\" data-recalc-dims=\"1\" \/><\/a><\/p>\n<p>\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067\u300cTCG\u30d6\u30ed\u30b0\u300d\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\n<p><span style=\"font-size: 12pt;\">\u4f1a\u793e\u7d4c\u55b6\u3084\u90e8\u4e0b\u306e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u3092\u3057\u3066\u3044\u308b\u3068\u3001\u69d8\u3005\u306a\u304a\u60a9\u307f\u3063\u3066\u51fa\u3066\u304d\u307e\u305b\u3093\u304b\uff1f<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u30fb<\/span><span style=\"font-size: 12pt;\">\u3069\u3046\u3057\u305f\u3089\u3001\u4f1a\u793e\u306f\u826f\u304f\u306a\u3063\u3066\u3044\u304f\u3093\u3060\u308d\u3046\u30fb\u30fb\u30fb<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u30fb\u90e8\u4e0b\u304c\u80b2\u3063\u3066\u304f\u308c\u308b\u306b\u306f\u3069\u3046\u3057\u305f\u3089\u3044\u3044\u3093\u3060\u308d\u3046\u30fb\u30fb\u30fb<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u305d\u3046\u3044\u3063\u305f\u304a\u60a9\u307f\u3092\u3082\u3064\u7d4c\u55b6\u5c64\u306e\u7686\u69d8\u306b\u304a\u30b9\u30b9\u30e1\u3057\u3066\u3044\u308b\u30d6\u30ed\u30b0\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3068\u3057\u3066\u3001\u3053\u308c\u307e\u3067\u591a\u304f\u306e\u4f01\u696d\u69d8\u3068\u95a2\u308f\u308a\u3001<br \/>\n\u8ab2\u984c\u3092\u89e3\u6c7a\u3057\u3066\u304d\u305f\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u9054\u306b\u3088\u308b<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u7d4c\u55b6\u8ab2\u984c\u3084\u60a9\u307f\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u30d6\u30ed\u30b0\u3092\u7121\u6599\u516c\u958b\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><strong><span style=\"font-size: 12pt;\">\u3082\u3063\u3068\u4f1a\u793e\u3092\u826f\u304f\u3057\u305f\u3044\uff01\u3001\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306b\u3064\u3044\u3066\u5b66\u3073\u305f\u3044\uff01<\/span><\/strong><\/p>\n<p><span style=\"font-size: 12pt;\">\u305d\u3046\u304a\u8003\u3048\u306e\u7686\u69d8\u306b\u304a\u30b9\u30b9\u30e1\u306e\u30b3\u30f3\u30c6\u30f3\u30c4\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01<\/span><\/p>\n<p><strong><a href=\"https:\/\/kuno-cpa.co.jp\/management-chusho\/\"><span style=\"font-size: 12pt;\">\u30fb\u300c\u5168\u3066\u306e\u7d4c\u55b6\u8005\u3078\u8d08\u308bTCG\u30d6\u30ed\u30b0\u300d\u306f\u3053\u3061\u3089\u304b\u3089<\/span><\/a><\/strong><\/p>\n<hr \/>\n<p><img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"6117\" data-permalink=\"https:\/\/kuno-cpa.co.jp\/india_blog\/transfer-pricing-documentation\/%e5%8a%a0%e9%83%a8%e6%96%b0\/\" data-orig-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2023\/06\/f89d892bbe7054fd97b6f5f26fc24aa7.jpg?fit=1109%2C1479&amp;ssl=1\" data-orig-size=\"1109,1479\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;1&quot;}\" data-image-title=\"\u52a0\u90e8\u65b0\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2023\/06\/f89d892bbe7054fd97b6f5f26fc24aa7.jpg?fit=225%2C300&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2023\/06\/f89d892bbe7054fd97b6f5f26fc24aa7.jpg?fit=768%2C1024&amp;ssl=1\" class=\"wp-image-6117 alignnone\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2023\/06\/f89d892bbe7054fd97b6f5f26fc24aa7.jpg?resize=208%2C277&#038;ssl=1\" alt=\"\" width=\"208\" height=\"277\" srcset=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2023\/06\/f89d892bbe7054fd97b6f5f26fc24aa7.jpg?w=1109&amp;ssl=1 1109w, https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2023\/06\/f89d892bbe7054fd97b6f5f26fc24aa7.jpg?resize=225%2C300&amp;ssl=1 225w, https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2023\/06\/f89d892bbe7054fd97b6f5f26fc24aa7.jpg?resize=768%2C1024&amp;ssl=1 768w\" sizes=\"(max-width: 208px) 100vw, 208px\" data-recalc-dims=\"1\" \/><\/p>\n<p>Tokyo Consulting Firm Private Limited\uff08India\uff09<br \/>\n\u52a0\u90e8\u3000\u65b0\uff08\u304b\u3079\u3000\u3042\u3089\u305f\uff09<\/p>\n<p><strong><span style=\"font-size: 12pt;\">\u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u6700\u65b0\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\u8a72\u5f53\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\u5f53\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 Co., Ltd.\uff09\u306f\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\uff01 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u30a4\u30f3\u30c9\u62e0\u70b9\u306e\u52a0\u90e8\u3000\u65b0\u3067\u3059\uff01 \u3044\u3064\u3082\u30d6\u30ed\u30b0\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002 \u3055\u3066\u3001\u4eca\u56de\u306f\u300c\u30a4\u30f3\u30c9\u306e\u4e88\u7b97\u3068\u7a0e\u52d9\u7ba1\u7406\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u3044\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002 \u30a4\u30f3\u30c9\u306b\u95a2\u3059\u308b\u57fa 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