\u3053\u3093\u306b\u3061\u306f\u3001Tokyo Consulting Firm Philippine Branch\u306e\u5927\u6a4b \u8056\u4e5f\u3067\u3059\u3002<\/p>\n

\u30101\u5206\u3067\u308f\u304b\u308b\u30d5\u30a3\u30ea\u30d4\u30f3\u9032\u51fa\u306e\u30a4\u30ed\u30cf\u3011
\nNo.55< \u5270\u4f59\u91d1\u7559\u4fdd\u3067\u7a0e\u738710\uff05\u306e\u8ffd\u5fb4\u8ab2\u7a0e\uff1f\uff01IAET\u306e\u5bfe\u5fdc\u7b56\u3068\u306f\uff1f\uff01 ><\/p>\n

\u4eca\u56de\u306f\u3001\u3010IAET\uff08\u4e0d\u5f53\u7559\u4fdd\u91d1\u8ab2\u7a0e\uff09\u306b\u95a2\u3059\u308b\u5bfe\u5fdc\u7b56\u3011\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

\u65e5\u7cfb\u30d5\u30a3\u30ea\u30d4\u30f3\u5b50\u4f1a\u793e\u306e\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30c1\u30a7\u30c3\u30af\u306b\u3042\u305f\u3063\u3066\u3001\u6bce\u671f\u672b\u306b\u5270\u4f59\u91d1\u7559\u4fdd\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306f\u3001SEC\u3068BIR\u3067\u305d\u308c\u305e\u308c\u4f1a\u793e\u6cd5\u3068\u7a0e\u6cd5\u306e\u89b3\u70b9\u304b\u3089\u7559\u4fdd\u91d1\u306e\u898f\u5b9a\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

SEC\uff1a\u8d85\u904e\u5270\u4f59\u91d1\u898f\u5236\uff08\u4f1a\u793e\u6cd543\u6761\uff09
\nBIR\uff1a\u4e0d\u5f53\u7559\u4fdd\u91d1\u8ab2\u7a0e\uff08IAET:Improperly Accumulated Earnings Tax\uff09<\/p>\n

\u3044\u305a\u308c\u3082\u6255\u8fbc\u8cc7\u672c\u91d1\u3092\u8d85\u3048\u308b\u5229\u76ca\u5270\u4f59\u91d1\u306e\u7559\u4fdd\u306b\u3088\u3063\u3066\u3001\u7f70\u5247\u3084\u8ffd\u5fb4\u8ab2\u7a0e\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u4e0d\u5f53\u7559\u4fdd\u91d1\u8ab2\u7a0e\u5236\u5ea6 (IAET) \u306f\u3001\u5229\u76ca\u3092\u914d\u5f53\u3059\u308b\u4ee3\u308a\u306b\u7559\u4fdd\u3059\u308b\u3053\u3068\u3067\u3001\u682a\u4e3b\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u56de\u907f\u3092\u76ee\u7684\u3068\u3059\u308b\u6cd5\u4eba\u306b\u9069\u7528\u3055\u308c\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u6bce\u8ab2\u7a0e\u671f\u9593\u3001\u4f01\u696d\u5185\u306b\u4e0d\u5f53\u306b\u7559\u4fdd\u3055\u308c\u305f\u8d85\u904e\u5270\u4f59\u91d1\u306b\u5bfe\u3057\u306610%\u306e\u7a0e\u91d1\u304c\u8ab2\u305b\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n

\u5229\u76ca\u306e\u4e0d\u5f53\u7559\u4fdd\u3068\u306f\u3001\u5229\u76ca\u5270\u4f59\u91d1\u7d2f\u8a08\u984d\u304c\u6255\u8fbc\u6e08\u8cc7\u672c\u91d1\u3092\u8d85\u3048\u3001\u304b\u3064\u4e8b\u696d\u4e0a\u306e\u5408\u7406\u7684\u306a\u7406\u7531\u304c\u306a\u3044\u5834\u5408\u306a\u3069\u3001\u5f53\u8a72\u8d85\u904e\u5270\u4f59\u91d1\u984d\u306f\u5229\u76ca\u306e\u4e0d\u5f53\u7559\u4fdd\u3067\u3042\u308b\u3068\u307f\u306a\u3055\u308c\u308b\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u9280\u884c\u53ca\u3073\u305d\u306e\u4ed6\u91d1\u878d\u6a5f\u95a2\u3001\u4fdd\u967a\u4f1a\u793e\u3001\u7d4c\u6e08\u7279\u533a\u306b\u767b\u9332\u3055\u308c\u305fPEZA\u4f01\u696d\u7b49\u306fIAET\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u4e00\u65b9\u3067\u3001SEC\u3067\u306e\u4f1a\u793e\u6cd543\u6761\u3067\u306f\u3001IAET\u3068\u7570\u306a\u308a\u3001\u3053\u306e\u898f\u5b9a \u306fPEZA\u4f01\u696d\u3067\u3042\u3063\u3066\u3082\u514d\u9664\u306f\u3055\u308c\u305a\u3001\u307e\u305f\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u306b\u3088\u308b100%\u5b50\u4f1a\u793e\u3067\u3042\u3063\u3066\u3082\u9069\u7528\u3055\u308c\u307e\u3059\u3002
\n\u3088\u3063\u3066\u3001\u8d85\u904e\u5270\u4f59\u91d1\u304c\u5b58\u5728\u3059\u308b\u4f01\u696d\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u6ce8\u8a18\u306b\u304a\u3044\u3066\u8d85\u904e\u5270\u4f59\u91d1\u306e\u4f7f\u9014 (\u914d\u5f53\u3001\u62e1\u5f35 \u6295\u8cc7\u7b49) \u3092\u958b\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u3053\u308c\u306b\u5f93\u308f\u306a\u3044\u5834\u5408\u3001\u7f70\u91d1\u7b49\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n

\u3067\u306f\u3001\u5229\u76ca\u5270\u4f59\u91d1\u304c\u6255\u8fbc\u8cc7\u672c\u91d1\u3092\u4e0a\u56de\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u3069\u306e\u3088\u3046\u306a\u5bfe\u5fdc\u65b9\u6cd5\u304c\u8003\u3048\u3089\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

\u4e3b\u306b\u30014\u3064\u306e\u65b9\u6cd5\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n

1 \u5897\u8cc7
\n\u2192\u5897\u8cc7\u3092\u884c\u3044\u3001\u6255\u8fbc\u8cc7\u672c\u91d1\u306e\u984d\u3092\u5897\u3084\u3059\u65b9\u6cd5\u3067\u3059\u3002
\n2 \u73fe\u91d1\u914d\u5f53
\n\u2192\u73fe\u91d1\u3067\u306e\u914d\u5f53\u306b\u3088\u3063\u3066\u3001\u8d85\u904e\u5270\u4f59\u91d1\u306e\u984d\u3092\u6e1b\u3089\u3059\u65b9\u6cd5\u3067\u3059\u3002
\n3 \u682a\u5f0f\u914d\u5f53
\n\u2192\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u8d85\u904e\u5270\u4f59\u91d1\u3092\u8cc7\u672c\u91d1\u306b\u7d44\u307f\u5165\u308c\u308b\u65b9\u6cd5\u3067\u3059\u3002
\n4 \u6295\u8cc7\u8a08\u753b\u306e\u958b\u793a
\n\u2192\u6765\u671f\u4ee5\u964d\u3067\u306e\u5b9f\u884c\u78ba\u5b9f\u306a\u6295\u8cc7\u8a08\u753b\u3092\u53d6\u7de0\u5f79\u4f1a\u7b49\u3067\u627f\u8a8d\u3092\u53d6\u308a\u3001\u6b63\u5f53\u5316\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n

\u66f4\u306b\u3001\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u3078\u306e\u73fe\u91d1\u914d\u5f53\u306e\u5834\u5408\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3084\u6700\u7d42\u6e90\u6cc9\u7a0e30\uff05\u306e\u8ab2\u7a0e\uff08\u79df\u7a0e\u6761\u7d04\u306b\u3088\u308b10%or15%\u306e\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u53ef\u80fd\uff09\u3001\u5897\u8cc7\u3084\u682a\u5f0f\u914d\u5f53\u306e\u5834\u5408\u306f\u5370\u7a0e\u7a0e\u3084\u4f1a\u793e\u6cd5\u4e0a\u306e\u6240\u5b9a\u624b\u7d9a\u304d\u7b49\u3092\u8003\u616e\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u3088\u3046\u306b\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306e\u30d3\u30b8\u30cd\u30b9\u304c\u8ecc\u9053\u306b\u4e57\u308a\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u5b50\u4f1a\u793e\u306e\u8d85\u904e\u5270\u4f59\u91d1\u304c\u898b\u8fbc\u307e\u308c\u308b\u4f01\u696d\u306f\u3001\u6bce\u671f\u672b\u3044\u305a\u308c\u304b\u306e\u5bfe\u5fdc\u7b56\u3078\u306e\u691c\u8a0e\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n

\u6700\u5f8c\u306b\u30012017\u5e749\u6708\u306b\u5f0a\u793e\u30d5\u30a3\u30ea\u30d4\u30f3\u672c\u306e\u7b2c2\u7248\u304c\u3001\u51fa\u7248\u3055\u308c\u307e\u3057\u305f\u3002
\n\u30d5\u30a3\u30ea\u30d4\u30f3\u3078\u306e\u9032\u51fa\u5b9f\u52d9\u3092\u6700\u65b0\u306e\u60c5\u5831\u306b\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3059\u308b\u3068\u5171\u306b\u3001\u5f0a\u793e\u30d5\u30a3\u30ea\u30d4\u30f3\u62e0\u70b9\u306b\u304a\u3051\u308b6\u5e74\u9593\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u5b9f\u52d9\u306e\u7d4c\u9a13\u3092\u76db\u308a\u8fbc\u3093\u3067\u307e\u3068\u3081\u76f4\u3057\u305f\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002
\n\u4e2d\u3067\u3082\u672c\u8457\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u57fa\u672c\u7684\u306a\u6295\u8cc7\u74b0\u5883\u304b\u3089\u3001\u8a2d\u7acb\u6cd5\u52d9\u3001\u4f1a\u8a08\u7a0e\u52d9\u3001\u4eba\u4e8b\u52b4\u52d9\u3001M&A\u306b\u81f3\u308b\u307e\u3067\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306e\u30d3\u30b8\u30cd\u30b9\u5c55\u958b\u306b\u5fc5\u9808\u306a\u60c5\u5831\u3092\u7db2\u7f85\u7684\u306b\u53ce\u9332\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001
\n\u662f\u975e\u3001\u672c\u5c4b\u53c8\u306f\u5f0a\u793e\u5b9b\u306b\u304a\u554f\u5408\u305b\u9802\u304d\u3001\u624b\u306b\u53d6\u3063\u3066\u3044\u305f\u3060\u3051\u307e\u3059\u3068\u5e78\u3044\u3067\u3059\u3002<\/p>\n

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

 <\/p>\n

Tokyo Consulting Firm – Philippine Branch
\n\u5927\u6a4b\u3000\u8056\u4e5f<\/p>\n

<\/p>\n

2012\u5e74\u3001\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u306b\u5165\u793e\u3002\u4e2d\u5c0f\u4f01\u696d\u306e\u767a\u5c55\u3001\u4f1a\u8a08\u696d\u754c\u306e\u751f\u304d\u6b8b\u308a\u3092\u639b\u3051\u3066\u3001\u793e\u5916CFO\u3068\u3057\u3066\u793e\u9577\u306e\u30d3\u30b8\u30e7\u30f3\u5b9f\u73fe\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u3001\u30d3\u30b8\u30e7\u30ca\u30ea\u30fc\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3092\u7acb\u4e0a\u3052\u306b\u596e\u95d8\u3002\u793e\u9577\u306e\u62b1\u3048\u308b\u304a\u56f0\u308a\u4e8b\u89e3\u6c7a\u3059\u3079\u304f\u7d4c\u55b6\u7406\u5ff5\u306e\u7b56\u5b9a\u30fb\u7d4c\u55b6\u4f1a\u8b70\u306e\u30d5\u30a1\u30b7\u30ea\u30c6\u30fc\u30c8\u30fb\u8ca1\u52d9\u5206\u6790\u7b49\u306e\u652f\u63f4\u3092\u884c\u3046\u30022016\u5e7410\u6708\u3088\u308a\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u652f\u5e97\u306e\u62e0\u70b9\u9577\u3068\u3057\u3066\u4e16\u754c\u306b\u6d3b\u8e8d\u306e\u30d5\u30a3\u30fc\u30eb\u30c9\u3092\u62e1\u3052\u3001\u771f\u306e\u9867\u5ba2\u8ca2\u732e\u3092\u76ee\u6307\u3059\u3002<\/p>\n

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