\u3053\u3093\u306b\u3061\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u5927\u6a4b\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u4eca\u9031\u306e\u30d6\u30ed\u30b0\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u66f8\u304b\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306f2013\u5e74\u306b\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u95a2\u3059\u308b\u898f\u5247\uff08Revanue Regulations No.02-2013\uff09\u304c\u767a\u5e03\u3055\u308c\u3066\u304a\u308a\u3001\u539f\u5247\u3001\u6587\u66f8\u5316\u304c\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u95a2\u9023\u8005\u9593\u306e\u5b9a\u7fa9\u3084\u5b9f\u65bd\u306b\u3042\u305f\u308a\u57fa\u6e96\u306a\u3069\u306f\u4e0d\u660e\u78ba\u306a\u306e\u304c\u73fe\u72b6\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u7279\u5fb4\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\uff13\u3064\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u25a0\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u53d6\u5f15\u306b\u95a2\u308f\u3089\u305a\u3001\u56fd\u5185\u3067\u306e\u95a2\u9023\u4f1a\u793e\u9593\u53d6\u5f15\u306b\u3082\u9069\u7528\u3055\u308c\u308b<\/p>\n

→\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u5834\u5408\u3001BOI\u3084PEZA\u306e\u3088\u3046\u306a\u512a\u9047\u7a0e\u5236\u3092\u53d7\u3051\u3066\u3044\u308b\u4f01\u696d\u3068\u4e00\u822c\u4f01\u696d\u3068\u306e\u53d6\u5f15\u304c\u95a2\u9023\u8005\u9593\u53d6\u5f15\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u5f53\u8a72\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u25a0\u79fb\u8ee2\u4fa1\u683c\u7b97\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001OECD\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u6e96\u305a\u308b<\/p>\n

→\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3044\u3066\u3082\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306e\u7b97\u5b9a\u65b9\u5f0f\u306a\u3069\u306f\u3001OECD\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u9069\u7528\u3059\u308b\u8003\u3048\u65b9\u306b\u6e96\u305a\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u25a0\u540c\u6642\u6587\u66f8\u5316\uff08Contemporaneousness\uff09\u304c\u8981\u6c42\u3055\u308c\u3066\u3044\u308b<\/p>\n

→\u539f\u5247\u3001\u5404\u5e74\u5ea6\u306e\u7a0e\u52d9\u7533\u544a\u671f\u9650\u524d\u306b\u6bce\u671f\u6587\u66f8\u5316\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u73fe\u72b6\u3068\u3057\u3066\u306f\u3001BIR\uff08\u7a0e\u52d9\u5f53\u5c40\uff09\u304c\u7a0e\u52d9\u8abf\u67fb\u3092\u884c\u3046\u969b\u306b\u6307\u6458\u3057\u305f\u4e8b\u4f8b\u306f\u7a00\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u3044\u3064BIR\u304c\u53b3\u3057\u304f\u306a\u308b\u304b\u306e\u898b\u901a\u3057\u306f\u3064\u304d\u307e\u305b\u3093\u3002<\/p>\n

 <\/p>\n

\u307e\u305f\u4eca\u5f8c\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u79fb\u8ee2\u4fa1\u683c\u30ea\u30b9\u30af\u304c\u60f3\u5b9a\u3055\u308c\u308b\u72b6\u6cc1\u3068\u3057\u3066\u306f\u3001\u7279\u306b\u30d5\u30a3\u30ea\u30d4\u30f3\u5b50\u4f1a\u793e\u306b\u304a\u3044\u3066\u95a2\u9023\u4f1a\u793e\u9593\u53d6\u5f15\u306e\u5168\u4f53\u306e\u5360\u3081\u308b\u5272\u5408\u304c\u5927\u304d\u3044\u4f01\u696d\u3084\u3001\u5229\u76ca\u7387\u304c\u540c\u696d\u4ed6\u793e\u3088\u308a\u4f4e\u3044\u53c8\u306f\u8d64\u5b57\u304c\u7d9a\u304f\u4f01\u696d\u3067\u3042\u308b\u5834\u5408\u3001\u53c8\u306f\u89aa\u4f1a\u793e\u3078\u306e\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\uff0d\u3084\u30b5\u30fc\u30d3\u30b9\u30d5\u30a3\u30fc\u7b49\u304c\u591a\u984d\u306b\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u5834\u5408\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u5bfe\u7b56\u3068\u3057\u3066\u306f\u3001\u53d6\u5f15\u958b\u59cb\u524d\u306b\u3042\u305f\u308a\u53d6\u5f15\u4fa1\u683c\u8a2d\u5b9a\u3059\u308b\u969b\u306b\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u89b3\u70b9\u3092\u8003\u616e\u3057\u305f\u4e0a\u3067\u3001\u4fa1\u683c\u306e\u59a5\u5f53\u6027\u3092\u8a3c\u660e\u3067\u304d\u308b\u6587\u66f8\u3092\u7528\u610f\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u304b\u3068\u5b58\u3058\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4f59\u8ac7\u3067\u3059\u304c\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306f2016\u5e74\u3088\u308a\u79fb\u8ee2\u4fa1\u683c\u306b\u304a\u3051\u308b\u6587\u66f8\u5316\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u307e\u3057\u305f\u3002\u8fd1\u3044\u5c06\u6765\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u3082\u8a2a\u308c\u308b\u65e5\u306f\u305d\u3046\u9060\u304f\u306a\u3044\u3088\u3046\u306b\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4eca\u9031\u3082\u3001\u3069\u3046\u305e\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n

\u4ee5\u4e0a<\/p>\n

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