<\/p>\n

\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002
\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30e1\u30ad\u30b7\u30b3\u306e\u6e21\u8fba\u3000\u5bdb\u3067\u3059\u3002
\n\u4eca\u9031\u306f\u30e1\u30ad\u30b7\u30b3\u3067\u306e\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u5951\u7d04\u306e\u6ce8\u610f\u70b9\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u8cea\u554f\uff09
\n\u65e5\u672c\u6cd5\u4eba\u3068\u30e1\u30ad\u30b7\u30b3\u6cd5\u4eba\u9593\u3067\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u5951\u7d04\u3092\u7d50\u675f\u3059\u308b\u4e88\u5b9a\u3067\u3059\u3002
\n\u56fd\u7a0e\u5e81\uff08SAT\uff09\u306b\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u3068\u8a8d\u3081\u3066\u3082\u3089\u3046\u305f\u3081\u306b\u3001\u6ce8\u610f\u70b9\u3084\u30a2\u30c9\u30d0\u30a4\u30b9\u304c\u3042\u308c\u3070\u5b9c\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u56de\u7b54\uff09
\n\u30e1\u30ad\u30b7\u30b3\u3067\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u3068\u8a08\u4e0a\u3055\u305b\u305f\u3044\u5834\u5408\u3067\u3082\u3001\u5951\u7d04\u66f8\u306e\u6587\u8a00\u306b\u3088\u3063\u3066\u306f\u3001\u8a8d\u3081\u3089\u308c\u305a\u30b5\u30fc\u30d3\u30b9\u3084\u6280\u8853\u652f\u63f4\u6599\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u3054\u3056\u3044\u307e\u3059\u3002
\n\u305d\u306e\u305f\u3081\u3001\u30e1\u30ad\u30b7\u30b3\u3067\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u5951\u7d04\u3068\u307f\u306a\u3055\u308c\u308b\u3088\u3046\u306b\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b\u306b\u306f\u3001\u9023\u90a6\u7a0e\u52d9\u57fa\u672c\u6cd5(C\u00f3digo Fiscal de la Federaci\u00f3n)15\u6761B\u3092\u3057\u3063\u304b\u308a\u3068\u6e80\u305f\u3059\u6587\u8a00\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

Art\u00edculo 15-B.- Se consideran regal\u00edas, entre otros, los pagos de cualquier clase por el uso o goce temporal de patentes, certificados de invenci\u00f3n o mejora, marcas de f\u00e1brica, nombres comerciales, derechos de autor sobre obras literarias, art\u00edsticas o cient\u00edficas, incluidas las pel\u00edculas cinematogr\u00e1ficas y grabaciones para radio o televisi\u00f3n, as\u00ed como de dibujos o modelos, planos, f\u00f3rmulas, o procedimientos y equipos industriales, comerciales o cient\u00edficos, as\u00ed como las cantidades pagadas por transferencia de tecnolog\u00eda o informaciones relativas a experiencias industriales, comerciales o cient\u00edficas, u otro derecho o propiedad similar.<\/p>\n

 <\/p>\n

\u7b2c 15 \u6761 B \u7279\u8a31\u3001\u767a\u660e\u307e\u305f\u306f\u6539\u5584\u306e\u8a3c\u660e\u66f8\u3001\u88fd\u9020\u7269\u306e\u5546\u6a19\u3001\u5546\u53f7\u3001\u6620\u753b\u30fb\u30e9\u30b8\u30aa\u307e\u305f\u306f\u30c6\u30ec\u30d3\u9332\u97f3\u9332\u753b\u3001\u753b\u307e\u305f\u306f\u6a21\u578b\u3001\u56f3\u9762\u3001\u516c\u5f0f\u307e\u305f\u306f\u5de5\u696d\u30fb\u5546\u696d\u30fb\u79d1\u5b66\u4e0a\u306e\u5de5\u7a0b\u304a\u3088\u3073\u8a2d\u5099\u3092\u542b\u3080\u6587\u5b66\u30fb\u82b8\u8853\u30fb\u79d1\u5b66\u4f5c\u54c1\u306e\u8457\u4f5c\u6a29\u306e\u4e00\u6642\u7684\u306a\u4f7f\u7528\u307e\u305f\u306f\u5229\u7528\u306b\u5bfe\u3059\u308b\u3042\u3089\u3086\u308b\u7a2e\u985e\u306e\u652f\u6255\u304a\u3088\u3073\u3001\u5de5\u696d\u30fb\u5546\u696d\u30fb\u79d1\u5b66\u7684\u306a\u7d4c\u9a13\u306b\u95a2\u3059\u308b\u6280\u8853\u30fb\u60c5\u5831\u306e\u79fb\u8ee2\u3001\u305d\u306e\u4ed6\u985e\u4f3c\u306e\u6a29\u5229\u307e\u305f\u306f\u6240\u6709\u6a29\u306b\u95a2\u3059\u308b\u652f\u6255\u7b49\u3092\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u3068\u898b\u306a\u3059\u3002<\/p>\n

 <\/p>\n

\u307e\u305f\u30e1\u30ad\u30b7\u30b3\u3067\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u5951\u7d04\u3068\u6e80\u305f\u3055\u308c\u308b\u305f\u3081\u306b\u4e0a\u8a18\u306e\u5185\u5bb9\u3092\u542b\u3081\u305f\u6587\u8a00\u3092\u5165\u308c\u305f\u3068\u3057\u3066\u3082\u3001\u30e1\u30ad\u30b7\u30b3\u56fd\u7a0e\u5e81\uff08SAT\uff09\u304b\u3089\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u3067\u3042\u308b\u3053\u3068\u306e\u8a3c\u660e\u3092\u6c42\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u3046\u306a\u3063\u305f\u3068\u304d\u306e\u3053\u3068\u3092\u8003\u3048\u3066\u304a\u304f\u3053\u3068\u3082\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u65e5\u672c\u5074\u306e\u56fd\u7a0e\u5e81\u3068\u30e1\u30ad\u30b7\u30b3\u56fd\u7a0e\u3067\u8a8d\u8b58\u304c\u7570\u306a\u308a\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u8a8d\u8b58\u304c\u7570\u306a\u308b\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3082\u767a\u751f\u3059\u308b\u5834\u5408\u304c\u5fa1\u5ea7\u3044\u307e\u3059\u3002\u305d\u3046\u306a\u3089\u306a\u3044\u305f\u3081\u306b\u3082\u30e1\u30ad\u30b7\u30b3\u53ca\u3073\u65e5\u672c\u306e\u7a0e\u7406\u58eb\u540c\u58eb\u3067\u3088\u304f\u78ba\u8a8d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u5f53\u5c40\u304b\u3089\u6307\u63ee\u3055\u308c\u305f\u5834\u5408\u3001\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u5951\u7d04\u306e\u4fa1\u683c\u8a2d\u5b9a\u306a\u3069\u306b\u5bfe\u3057\u660e\u78ba\u306a\u7406\u7531\u3068\u305d\u306e\u6839\u62e0\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u5f53\u5c40\u306e\u5224\u65ad\u306b\u3088\u3063\u3066\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c\u5909\u308f\u3063\u3066\u304d\u3066\u3057\u307e\u3046\u4e8b\u3068\u306a\u308b\u305f\u3081\u7d30\u5fc3\u306e\u6ce8\u610f\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30e1\u30ad\u30b7\u30b3\u62e0\u70b9<\/p>\n

\u6e21\u8fba\u3000\u5bdb<\/p>\n

<\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

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