\u76ee\u6b21<\/p>
- 1<\/span> \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u9032\u51fa\u306b\u304b\u304b\u308f\u308b\u7a0e\u52d9<\/a>
- 1.1<\/span> \u25a0\u62e0\u70b9\u3092\u8a2d\u3051\u305a\u306b\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u5834\u5408<\/a><\/li>
- 1.2<\/span> \u25a0\u62e0\u70b9\u3092\u8a2d\u7f6e\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u5834\u5408<\/a><\/li>
- 1.3<\/span> \uff3b\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u3092\u8a2d\u3051\u3066\u6d3b\u52d5\u3059\u308b\u5834\u5408\uff3d<\/a><\/li>
- 1.4<\/span> \u25a0\u307f\u306a\u3057\u5229\u76ca\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e (pph15)<\/a><\/li>
- 1.5<\/span> \uff3b\u652f\u5e97\u306a\u3069\u306e\u55b6\u696d\u62e0\u70b9\u3092\u8a2d\u3051\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u5834\u5408\uff3d<\/a><\/li>
- 1.6<\/span> \u30fb\u65e2\u5b58\u6cd5\u4eba\u3078\u306e\u8cc7\u672c\u53c2\u52a0<\/a><\/li>
- 1.7<\/span> \u65b0\u8a2d\u6cd5\u4eba\u306b\u518d\u6295\u8cc7\u3059\u308b\u5834\u5408<\/a><\/li>
- 1.8<\/span> \u65e2\u5b58\u6cd5\u4eba\u306b\u518d\u6295\u8cc7\u3059\u308b\u5834\u5408<\/a><\/li>
- 1.9<\/span> \uff3b\u73fe\u5730\u6cd5\u4eba\u3092\u8a2d\u3051\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u5834\u5408\uff3d<\/a><\/li><\/ul><\/li>
- 2<\/span> \u3010 Wiki-Investment\u00a0\u3011<\/a>
- 2.1<\/span> \uff5e \u300e\u6d77\u5916\u6295\u8cc7\u306e\u8d64\u672c\u30b7\u30ea\u30fc\u30ba\u300f\u3001\u5f85\u671b\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\uff01 \uff5e\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/div>\n
\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u9032\u51fa\u306b\u304b\u304b\u308f\u308b\u7a0e\u52d9<\/span><\/h2>\n
\u6d77\u5916\u306b\u9032\u51fa\u3059\u308b\u4e0a\u3067\u3001\u4e8b\u524d\u306b\u691c\u8a0e\u3059\u3079\u304d\u7a0e\u52d9\u4e0a\u306e\u7559\u610f\u4e8b\u9805\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n
- \n
- \u30fb\u73fe\u5730\u56fd\u306e\u7a0e\u5236\u306e\u628a\u63e1\uff08\u3069\u306e\u3088\u3046\u306a\u7a0e\u76ee\u304c\u5b58\u5728\u3059\u308b\u304b\uff09<\/li>\n
- \u30fb\u6295\u8cc7\u306b\u5bfe\u3059\u308b\u512a\u9047\u5236\u5ea6\u7b49\u306e\u6709\u7121\u3001\u305d\u306e\u5185\u5bb9<\/li>\n
- \u30fb\u53d6\u5f15\u56fd\u3068\u306e\u79df\u7a0e\u6761\u7d04\u306e\u6709\u7121\u3001\u305d\u306e\u5185\u5bb9<\/li>\n
- \u30fb\u53d6\u5f15\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u5236\u5ea6\uff08\u53d6\u5f15\u3092\u884c\u3046\u306b\u3042\u305f\u308a\u3001\u3069\u306e\u3088\u3046\u306a\u7a0e\u52d9\u30ea\u30b9\u30af\u304c\u3042\u308b\u304b\uff09<\/li>\n
- \u30fb\u73fe\u5730\u56fd\u3067\u751f\u307f\u51fa\u3055\u308c\u305f\u5229\u76ca\u306e\u9084\u6d41\u30b9\u30ad\u30fc\u30e0<\/li>\n<\/ul>\n
\u73fe\u5730\u306b\u62e0\u70b9\u3092\u8a2d\u3051\u305a\u306b\u65e5\u672c\u304b\u3089\u306e\u8f38\u51fa\u8ca9\u58f2\u3001\u4ee3\u7406\u5e97\u3092\u901a\u3058\u305f\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u95a2\u9023\u3059\u308b\u7a0e\u91d1\u306e\u7a2e\u985e\u3082\u5c11\u306a\u3044\u3067\u3059\u304c\u3001\u73fe\u5730\u306b\u62e0\u70b9\u3092\u8a2d\u3051\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u5185\u56fd\u6cd5\u4eba\u3068\u3057\u3066\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u79df\u7a0e\u6cd5\u306b\u57fa\u3065\u304d\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u25a0\u62e0\u70b9\u3092\u8a2d\u3051\u305a\u306b\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u5834\u5408<\/span><\/h3>\n
\u62e0\u70b9\u3092\u8a2d\u3051\u305a\u306b\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4f1a\u793e\u3068\u53d6\u5f15\u3092\u884c\u3046\u5834\u5408\u3067\u3082\u3001\u305d\u306e\u53d6\u5f15\u306b\u4ed8\u968f\u3057\u3066\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u62e0\u70b9\u304c\u5b58\u5728\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3044\u3066\u306f\u5916\u56fd\u6cd5\u4eba\u3068\u307f\u306a\u3055\u308c\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3044\u3066\u767a\u751f\u3057\u305f\u6240\u5f97\u306b\u306e\u307f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u79df\u7a0e\u6cd5\u306b\u57fa\u3065\u304d\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n
\u307e\u305f\u3001\u62e0\u70b9\u304c\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3044\u3066\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff1aPermanent\u3000Establishment\uff09\u8a8d\u5b9a\u3068\u3044\u3046\u5f62\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\uff08P.321\u300c\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u79df\u7a0e\u6761\u7d04\u300d\u3092\u53c2\u7167\uff09\u3002<\/p>\n
<\/p>\n
\u25a0\u62e0\u70b9\u3092\u8a2d\u7f6e\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u5834\u5408<\/span><\/h3>\n
\u73fe\u5730\u306e\u53d6\u5f15\u304c\u672c\u683c\u7684\u306b\u958b\u59cb\u3059\u308b\u3068\u3001\u73fe\u5730\u306b\u62e0\u70b9\u3092\u8a2d\u3051\u3066\u30d3\u30b8\u30cd\u30b9\u5c55\u958b\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u3001\u305d\u308c\u305e\u308c\u306e\u9032\u51fa\u5f62\u614b\u3054\u3068\u306b\u95a2\u9023\u3059\u308b\u7a0e\u52d9\u898f\u5b9a\u3092\u691c\u8a3c\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n
<\/p>\n
\uff3b\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u3092\u8a2d\u3051\u3066\u6d3b\u52d5\u3059\u308b\u5834\u5408\uff3d<\/span><\/h3>\n
\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u306b\u3064\u3044\u3066\u306f\u55b6\u696d\u6d3b\u52d5\u304c\u7981\u6b62\u3055\u308c\u3066\u304a\u308a\u3001\u57fa\u672c\u7684\u306b\u6240\u5f97\u306f\u767a\u751f\u3057\u306a\u3044\u305f\u3081\u3001\u7a0e\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u304c\u751f\u3058\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u3053\u306e\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u304cPE\u3068\u8a8d\u5b9a\u3055\u308c\u308b\u5834\u5408\u306f\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u55b6\u696d\u62e0\u70b9\u304c\u3042\u308b\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u3001\u5916\u56fd\u6cd5\u4eba\u3068\u3057\u3066\u6240\u5f97\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u25a0\u307f\u306a\u3057\u5229\u76ca\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e (pph15)<\/span><\/h3>\n
\u7279\u5b9a\u4e8b\u696d\u4f1a\u793e\u304a\u3088\u3073\u4e00\u5b9a\u306e\u5546\u696d\u7701\u7ba1\u8f44\u306e\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u306b\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002
\n\u6ce81\uff1a\u672c\u793e\u304c\u65e5\u672c\u306e\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u306e\u5834\u5408\u3001\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304d\u5b9f\u52b9\u7a0e\u7387\u306f0.37\uff05\u3002<\/p>\n<\/p>\n
\u539f\u5247\u3001\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u306f\u55b6\u696d\u6d3b\u52d5\u3092\u7981\u3058\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u6cd5\u4eba\u7a0e\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u56fd\u7a0e\u5c40\u306f\u3001\u5b9f\u969b\u306f\u55b6\u696d\u6d3b\u52d5\u3092\u3057\u3066\u3044\u308b\u3060\u308d\u3046\u3068\u3057\u3066\u3001\u4e00\u90e8\u306e\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u306b\u5bfe\u3057\u3001\u307f\u306a\u3057\u3067\u6cd5\u4eba\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8ab2\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u8ab2\u7a0e\u5bfe\u8c61\u984d\u306f\u3001\u6d77\u5916\u306e\u672c\u793e\u304b\u3089\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u5411\u3051\u306b\u8f38\u51fa\u3055\u308c\u305fCIF\u4fa1\u683c\u3067\u3059\u3002\u3000\u539f\u5247\u3001\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u306f\u3001\u5f53\u8a72CIF\u4fa1\u683c\u306b\u5b9f\u52b9\u7a0e\u7387\u3092\u304b\u3051\u3066\u7d0d\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u3001\u8f38\u5165\u306e\u3042\u3063\u305f\u7fcc\u670815\u65e5\u307e\u3067\u306b\u7d0d\u7a0e\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n
<\/p>\n
\uff3b\u652f\u5e97\u306a\u3069\u306e\u55b6\u696d\u62e0\u70b9\u3092\u8a2d\u3051\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u5834\u5408\uff3d<\/span><\/h3>\n
\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u652f\u5e97\u3092\u8a2d\u7f6e\u3057\u3066\u6d3b\u52d5\u3092\u884c\u3046\u5834\u5408\u3001\u652f\u5e97\u3067\u767a\u751f\u3057\u305f\u5229\u76ca\u306b\u3064\u3044\u3066\u901a\u5e38\u306e\u6cd5\u4eba\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u652f\u5e97\u306e\u7a0e\u5f15\u5f8c\u5229\u76ca\u306b\u5bfe\u3057\u3066\u306f\u3001\u652f\u5e97\u306e\u307f\u306a\u3057\u914d\u5f53\u8ab2\u7a0e\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u652f\u5e97\u306e\u7a0e\u5f15\u5f8c\u5229\u76ca\u3092\u9001\u91d1\u3059\u308b\u5834\u5408\u3001\u9001\u91d1\u984d\u306b\u5bfe\u3057\u306620%\u306e\u6e90\u6cc9\u7a0e\u3092\u8ab2\u3059\u3082\u306e\u3067\u3059\u3002\u306a\u304a\u3001\u65e5\u672c\u3068\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u9593\u3067\u306f\u79df\u7a0e\u6761\u7d04\u3092\u7de0\u7d50\u3057\u3066\u304a\u308a\u3001\u6240\u5b9a\u306e\u624b\u7d9a\u304d\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308a\u6e90\u6cc9\u7a0e\u306b\u3064\u3044\u3066\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u3001\u6e90\u6cc9\u7a0e\u7387\u306f10%\u3068\u306a\u308a\u307e\u3059\u3002\u304b\u3064\u3066\u306f\u652f\u5e97\u306e\u307f\u306a\u3057\u914d\u5f53\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u652f\u5e97\u306e\u7a0e\u5f15\u5f8c\u5229\u76ca\u3092\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u65b0\u8a2d\u6cd5\u4eba\u306b\u8cc7\u672c\u53c2\u52a0\u306e\u5f62\u3067\u518d\u6295\u8cc7\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u652f\u5e97\u306e\u7a0e\u5f15\u5f8c\u5229\u76ca\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u7a0e\u3092\u514d\u9664\u3059\u308b\u3068\u3044\u3046\u898f\u5b9a\u304c\u3042\u308a\u307e\u3057\u305f\u304c\u3001\u8ca1\u52d9\u7701\u898f\u52472011\u5e74PMK\u7b2c14\u53f7\u304c\u767a\u884c\u3055\u308c\u6539\u6b63\u304c\u884c\u308f\u308c\u3001\u4e0a\u8a18\u898f\u5b9a\u306b\u52a0\u3048\u3066\u6b21\u306e\u518d\u6295\u8cc7\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3082\u514d\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n
<\/p>\n
\u30fb\u65e2\u5b58\u6cd5\u4eba\u3078\u306e\u8cc7\u672c\u53c2\u52a0<\/span><\/h3>\n
\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067PE\u306e\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3046\u305f\u3081\u306b\u4f7f\u7528\u3059\u308b\u56fa\u5b9a\u8cc7\u7523\u304a\u3088\u3073\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\uff08\u305f\u3060\u3057\u3001\u3053\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u5f53\u8a72\u6240\u5f97\u306e\u767a\u751f\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u7fcc\u4e8b\u696d\u5e74\u5ea6\u672b\u307e\u3067\u306b\u3001\u4e0a\u8a18\u306b\u898f\u5b9a\u3059\u308b\u518d\u6295\u8cc7\u3092\u5b9f\u884c\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff09<\/p>\n
<\/p>\n
\u4f75\u305b\u3066\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3044\u3066\u518d\u6295\u8cc7\u3092\u884c\u3046\u969b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u70b9\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u65b0\u8a2d\u6cd5\u4eba\u306b\u518d\u6295\u8cc7\u3059\u308b\u5834\u5408<\/span><\/h3>\n
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P.T.Tokyo Consulting\u3067\u306f\u3088\u308a\u8a73\u3057\u3044\u60c5\u5831\u3092\u5f0a\u793e\u306e\u65e5\u672c\u4eba\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u5f01\u8b77\u58eb\u3001\u7a0e\u7406\u58eb\u3001\u4f1a\u8a08\u58eb\u304c\u304a\u7b54\u3048\u3057\u307e\u3059\uff01\uff01<\/p>\n
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- 1.2<\/span> \u25a0\u62e0\u70b9\u3092\u8a2d\u7f6e\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u5834\u5408<\/a><\/li>
- 1.1<\/span> \u25a0\u62e0\u70b9\u3092\u8a2d\u3051\u305a\u306b\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u5834\u5408<\/a><\/li>