\u3053\u3093\u306b\u3061\u306f\u3001\u30a4\u30f3\u30c9\u30fb\u30e0\u30f3\u30d0\u30a4\u4e8b\u52d9\u6240\u99d0\u5728\u54e1\u306e\u9234\u6728\u3067\u3059\u3002<\/span><\/span><\/p>\n <\/span><\/p>\n \u4eca\u56de\u306f\u30a4\u30f3\u30c9\u306b\u6765\u3089\u308c\u308b\u51fa\u5f35\u8005\u306e\u65b9\u306b\u95a2\u3059\u308b\u30a4\u30f3\u30c9\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/span><\/span><\/p>\n <\/span><\/p>\n \u30a4\u30f3\u30c9\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u5224\u5b9a\u3067\u300c\u901a\u5e38\u306e\u5c45\u4f4f\u8005\u3001\u975e\u901a\u5e38\u306e\u5c45\u4f4f\u8005\u3001\u975e\u5c45\u4f4f\u8005\u300d\u306e\u533a\u5206\u304c\u307e\u305a\u57fa\u672c\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u3053\u306e\u5224\u5b9a\u533a\u5206\u306b\u5fdc\u3058\u3066\u3001\u8ab2\u7a0e\u95a2\u4fc2\u3092\u898b\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/span><\/p>\n <\/span><\/p>\n \u2460 <\/span><\/span><\/span>\u975e\u5c45\u4f4f\u8005\u306e\u5834\u5408<\/span><\/span><\/p>\n →<\/span>\u30a4\u30f3\u30c9\u3067\u767a\u751f\u3057\u305f\u6240\u5f97\u5206\u306e\u307f\u8ab2\u7a0e\u3002<\/span><\/span><\/p>\n <\/span><\/p>\n \u3000<\/span>\u307b\u3068\u3093\u3069\u306e\u51fa\u5f35\u8005\u306e\u65b9\u306f\u3053\u3061\u3089\u306e\u975e\u5c45\u4f4f\u8005\u306b\u8a72\u5f53\u3059\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u306e\u3067\u3001\u30a4\u30f3\u30c9\u6cd5\u4eba\u304c\u51fa\u5f35\u8005\u306e\u7d66\u4e0e\u3092\u8ca0\u62c5\u3057\u3066\u3044\u306a\u3044\u9650\u308a\u3001\u7279\u306b\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u4e8b\u306b\u3064\u3044\u3066\u306f\u6c17\u306b\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/span><\/p>\n <\/span><\/p>\n \uff08\u975e\u5c45\u4f4f\u8005\u306f\u4e0b\u8a18\u306b\u8a72\u5f53\u3057\u306a\u3044<\/span><\/strong>\u65b9\u3092\u6307\u3057\u307e\u3059\u3002\uff09<\/span><\/span><\/p>\n \u30fb\u8ab2\u7a0e\u5e74\u5ea6\u306b\u304a\u3044\u3066182<\/span>\u65e5\u4ee5\u4e0a\u6ede\u5728\u3057\u3066\u3044\u308b<\/span><\/span><\/p>\n \u30fb60<\/span>\u65e5\u4ee5\u4e0a\u6ede\u5728\u3057\u3066\u304b\u3064\u904e\u53bb4<\/span>\u5e74\u9593\u306e\u6ede\u5728\u671f\u9593\u304c365<\/span>\u65e5\u3092\u8d85\u3048\u308b<\/span><\/span><\/p>\n <\/span><\/p>\n \u2461 <\/span><\/span><\/span>\u975e\u901a\u5e38\u306e\u5c45\u4f4f\u8005\u306b\u3042\u305f\u308b\u5834\u5408<\/span><\/span><\/p>\n →\u30a4\u30f3\u30c9\u3067\u767a\u751f\u3057\u305f\u306e\u6240\u5f97\u5206\u306e\u307f\u8ab2\u7a0e\u3055\u308c\u3001<\/span><\/span><\/p>\n \u89aa\u4f1a\u793e\u304c\u8ca0\u62c5\u3057\u3066\u3044\u308b\u3001\u30a4\u30f3\u30c9\u3067\u6d3b\u52d5\u3057\u305f\u5206\u306e\u7d66\u4e0e\u3082\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/span><\/span><\/p>\n \u30a4\u30f3\u30c9\u3078\u306e\u51fa\u5f35\u56de\u6570\u306e\u591a\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u306b\u8a72\u5f53\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n <\/span><\/p>\n \uff08\u975e\u901a\u5e38\u306e\u5c45\u4f4f\u8005\u306f\u4e0b\u8a18\u306b\u8a72\u5f53\u3059\u308b<\/span><\/strong>\u65b9\u3092\u6307\u3057\u307e\u3059\u3002\uff09<\/span><\/span><\/p>\n \u3000\u3000\u30fb\u8ab2\u7a0e\u5e74\u5ea6\u306b\u304a\u3044\u3066182<\/span>\u65e5\u4ee5\u4e0a\u6ede\u5728\u3057\u3066\u3044\u308b\u304c\u3001<\/span><\/span><\/p>\n \u904e\u53bb10<\/span>\u5e74\u9593\u306e\u3046\u30619<\/span>\u5e74\u9593\u306f\u30a4\u30f3\u30c9\u3067\u975e\u5c45\u4f4f\u8005\u3067\u3042\u3063\u305f\u3002<\/span><\/span><\/p>\n \u3000\u3000\u30fb\u8ab2\u7a0e\u5e74\u5ea6\u306b\u304a\u3044\u3066182<\/span>\u65e5\u4ee5\u4e0a\u6ede\u5728\u3057\u3066\u3044\u306a\u3044\u304c\u3001<\/span><\/span><\/p>\n \u3000\u3000\u3000\u4e0a\u8a18\u2460\u975e\u5c45\u4f4f\u8005\u306e\u6761\u4ef6\u304b\u3089\u5916\u308c\u308b\u65b9\u3002<\/span><\/span><\/p>\n <\/span><\/p>\n \u307e\u305f<\/span>\u51fa\u5f35\u8005\u306e\u30a4\u30f3\u30c9\u6ede\u5728\u304c\u8ab2\u7a0e\u5e74\u5ea6\uff08\u53c8\u306f\u524d\u5e74\u5ea6\u3092\u901a\u3058\u3066\uff09\u5e74\u9593<\/span>183<\/span>\u65e5\u4ee5\u5185\u306e\u5834\u5408\u3001<\/span><\/span><\/p>\n \u5225\u9014\u3001\u65e5\u5370\u79df\u7a0e\u6761\u7d04\u306e\u898f\u5b9a\u3082\u77e5\u3063\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n <\/span><\/p>\n \uff08\u65e5\u5370\u79df\u7a0e\u6761\u7d04\u306e\u77ed\u671f\u6ede\u5728\u8005\u514d\u7a0e\u306e\u898f\u5b9a\uff09<\/span><\/span><\/p>\n \u65e5\u672c\u304b\u3089\u306e\u99d0\u5728\u54e1\u3067\u306f\u306a\u304f\u51fa\u5f35\u8005\u304c\u8ab2\u7a0e\u5e74\u5ea6<\/span>12<\/span>\u30ab\u6708\u9593\u5185\u306b\u30a4\u30f3\u30c9\u306b\u3044\u308b\u65e5\u6570\u304c<\/span><\/span><\/p>\n 183<\/span>\u65e5\u4ee5\u5185\u306e\u5834\u5408\u3001\u300c\u77ed\u671f\u6ede\u5728\u8005\u514d\u7a0e\u300d\u3068\u3044\u3046\u3082\u306e\u304c\u3042\u308a\u3001<\/span><\/span><\/p>\n \u6ede\u5728\u65e5\u6570\u306e\u6761\u4ef6\u306b\u52a0\u3048\u3001<\/span><\/span><\/p>\n \u30fb\u7d66\u4e0e\u8cde\u4e0e\u7b49\u304c\u65e5\u672c\u304b\u3089\u306e\u307f\u652f\u6255\u308f\u308c\u3066\u3044\u308b<\/span><\/span><\/p>\n \u30fb\u30a4\u30f3\u30c9\u6cd5\u4eba\u304b\u3089\u7d66\u4e0e\u8cde\u4e0e\u7b49\u304c\u8ca0\u62c5\u3055\u308c\u3066\u3044\u306a\u3044\uff08\u51fa\u5f35\u624b\u5f53\u3082\u542b\u3080\uff09<\/span><\/span><\/p>\n \u3053\u3068\u3092\u6761\u4ef6\u306b\u3001\u30a4\u30f3\u30c9\u3067\u306f\u514d\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n <\/span><\/p>\n \u203b\u305f\u3060\u3057<\/span>PE<\/span>\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u5834\u5408\u306f\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u3002<\/span><\/span><\/p>\n \u203b\u305f\u3060\u3057\u5c11\u3057\u3067\u3082\u30a4\u30f3\u30c9\u6cd5\u4eba\u304c\u8ca0\u62c5\u3059\u308b\u7d66\u4e0e\u8cde\u4e0e\u7b49\u304c\u3042\u308c\u3070\u3001\u4e0a\u8a18\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3002<\/span><\/span><\/p>\n <\/span><\/p>\n \u6ede\u5728\u304c183<\/span>\u65e5\u3092\u8d85\u3048\u305f\u51fa\u5f35\u8005\u306e\u65b9\u304c\u975e\u901a\u5e38\u306e\u5c45\u4f4f\u8005\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001<\/span><\/span><\/p>\n \u89aa\u4f1a\u793e\u304c\u8ca0\u62c5\u3057\u3066\u3044\u308b\u7d66\u4e0e\u8ca0\u62c5\u5206\u3092\u5b50\u4f1a\u793e\u304c\u89aa\u4f1a\u793e\u306b\u652f\u6255\u3044\u3092\u884c\u3044\u3001\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n <\/span><\/p>\n \u3053\u308c\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u4e0a\u3001\u89aa\u4f1a\u793e\u304c\u5b50\u4f1a\u793e\u306e\u8cbb\u7528\u8ca0\u62c5\u3092\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u3068\u306a\u308a\u554f\u984c\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n \u307e\u305f\u5f53\u8a72\u51fa\u5f35\u8005\u304c\u65e5\u672c\u6cd5\u4eba\u306e\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u308b\u306e\u304b\u3001\u30a4\u30f3\u30c9\u6cd5\u4eba\u306e\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u308b\u306e\u304b\u4e0d\u660e\u78ba\u306b\u306a\u308b\u305f\u3081\u3001PE<\/span>\u8a8d\u5b9a\u306b\u3064\u3044\u3066\u3082\u30ea\u30b9\u30af\u304c\u4f34\u3044\u307e\u3059\u3002<\/span><\/span><\/p>\n \u51fa\u5f35\u8005\u306e\u696d\u52d9\u5185\u5bb9\u304c\u3057\u3063\u304b\u308a\u533a\u5206\u3055\u308c\u3066\u3044\u308c\u3070\u3001<\/span><\/span><\/p>\n \u3042\u308b\u7a0b\u5ea6<\/span>PE<\/span>\uff08Permanent Establishent<\/span>\uff09<\/span>\u30ea\u30b9\u30af\u306f\u8efd\u6e1b\u3055\u308c\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/span><\/p>\n \u696d\u52d9\u5185\u5bb9\u3092\u3057\u3063\u304b\u308a\u533a\u5206\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u3064\u3044\u3066\u306f\u3001<\/span><\/span><\/p>\n \u4e8b\u524d\u306b\u51fa\u5f35\u8ca0\u62c5\u91d1\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\u3092\u7d50\u3073\u3001<\/span><\/span><\/p>\n \u51fa\u5f35\u8005\u306e\u696d\u52d9\u7bc4\u56f2\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u3001\u5b9f\u614b\u304c\u305d\u308c\u306b\u5373\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u30ea\u30b9\u30af\u56de\u907f\u306b\u3064\u306a\u304c\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/span><\/p>\n <\/span><\/p>\n \u2462\u901a\u5e38\u306e\u5c45\u4f4f\u8005\u306b\u3042\u305f\u308b\u5834\u5408<\/span><\/span><\/p>\n \u3000→\u5168\u4e16\u754c\u6240\u5f97\u3067\u6240\u5f97\u7a0e\u8a08\u7b97\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/span><\/p>\n \u3000\u3000\u305f\u3060\u3001\u51fa\u5f35\u8005\u306e\u3068\u3044\u3046\u7acb\u5834\u3067\u5c45\u4f4f\u8005\u306b\u8a72\u5f53\u3059\u308b\u4e8b\u306f\u307b\u307c\u306a\u3044\u3068\u601d\u3044\u307e\u3059\u306e\u3067\u3001<\/span><\/span><\/p>\n \u4eca\u56de\u306f\u8aac\u660e\u3092\u7701\u304d\u307e\u3059\u3002<\/span><\/span><\/p>\n <\/span><\/p>\n \uff08\u901a\u5e38\u306e\u5c45\u4f4f\u8005\u306f\u4e0b\u8a18\u306b\u8a72\u5f53\u3059\u308b<\/span><\/strong>\u65b9\u3092\u6307\u3057\u307e\u3059\u3002\uff09<\/span><\/span><\/p>\n \u3000\u3000\u30fb\u8ab2\u7a0e\u5e74\u5ea6\u306b\u304a\u3044\u3066183<\/span>\u65e5\u4ee5\u4e0a\u6ede\u5728\u3057\u3001\u4e0a\u8a18\u2461\u306b\u8a72\u5f53\u3057\u306a\u3044\u65b9\u3002<\/span><\/span><\/p>\n <\/span><\/p>\n <\/span><\/p>\n \u307e\u305f\u3001\u8ab2\u7a0e\u95a2\u4fc2\u3068\u306f\u5225\u306b\u51fa\u5f35\u8005\u304cPF<\/span>\uff08Provident Fund<\/span>\uff09\u306e\u9069\u7528\u3082\u53d7\u3051\u308b\u306e\u304b\u3068\u3044\u3046\u70b9\u3082\u6c17\u306b\u306a\u308b\u3068\u3053\u308d\u3067\u3059\u304c\u3001\u305d\u306e\u51fa\u5f35\u8005\u304c\u5b50\u4f1a\u793e\u3068\u96c7\u7528\u95a2\u4fc2\u304c\u306a\u3044\u9650\u308a\u3001<\/span>PF<\/span>\u306e\u9069\u7528\u306b\u306f\u306a\u3089\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u305f\u3060\u3001<\/span>PE<\/span>\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u5834\u5408\u306f\u3001\u540c\u6642\u306b<\/span>PF<\/span>\u3082\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001PE<\/span>\u8a8d\u5b9a\u306b\u306f\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n PE<\/span>\u8a8d\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001\u307e\u305f\u5225\u9014\u30d6\u30ed\u30b0\u306b\u3066\u3054\u7d39\u4ecb\u51fa\u6765\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u3053\u3093\u306b\u3061\u306f\u3001\u30a4\u30f3\u30c9\u30fb\u30e0\u30f3\u30d0\u30a4\u4e8b\u52d9\u6240\u99d0\u5728\u54e1\u306e\u9234\u6728\u3067\u3059\u3002 \u4eca\u56de\u306f\u30a4\u30f3\u30c9\u306b\u6765\u3089\u308c\u308b\u51fa\u5f35\u8005\u306e\u65b9\u306b\u95a2\u3059\u308b\u30a4\u30f3\u30c9\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3057\u307e\u3059\u3002 \u30a4\u30f3\u30c9\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u5224\u5b9a\u3067\u300c\u901a\u5e38\u306e\u5c45\u4f4f\u8005\u3001\u975e\u901a\u5e38\u306e\u5c45 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