<\/p>\n

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

No.62<\u8a3c\u6191\u4e0d\u8db3\u3067\u4e88\u671f\u305b\u306c\u8ffd\u5fb4\u8ab2\u7a0e\uff1f\uff01Part.4><\/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\u5404\u7a2e\u8a3c\u6191\u985e\u306e\u53d6\u6271\u3044\u304c\u8ad6\u70b9\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u524d\u56de\u306b\u5f15\u304d\u7d9a\u304d\u3001\u8a3c\u6191\u3068\u7a0e\u52d9\u306e\u95a2\u9023\u6027\u3092\u30c6\u30fc\u30de\u306b\u5177\u4f53\u7684\u306b\u8a3c\u6191\u4e0d\u8db3\u306b\u3088\u308b\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u4e8b\u4f8b\u3092\u53d6\u308a\u4e0a\u3052\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3010\u30b5\u30fc\u30d3\u30b9\u3084\u30ed\u30fc\u30f3\u7b49\u306e\u5951\u7d04\u66f8\u3011<\/p>\n

\u591a\u304f\u306e\u65e5\u7cfb\u30d5\u30a3\u30ea\u30d4\u30f3\u4f01\u696d\u306f\u3001\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u3084\u30bf\u30a4\u30fb\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u7b49\u306e\u95a2\u9023\u4f1a\u793e\u3068\u306e\u9593\u3067\u30b5\u30fc\u30d3\u30b9\u306e\u5f79\u52d9\u63d0\u4f9b\u3084\u30ed\u30fc\u30f3\u306b\u3088\u308b\u8cc7\u91d1\u79fb\u52d5\u304c\u306a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u89aa\u4f1a\u793e\u3068\u306e\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u66f8\u306e\u5185\u5bb9\u304c\u4e0d\u900f\u660e\u3067\u3042\u308b\u3053\u3068\u3001\u53c8\u306f\u89aa\u4f1a\u793e\u304b\u3089\u306e\u30ed\u30fc\u30f3\u306b\u5bfe\u3059\u308b\u82f1\u8a9e\u3067\u306e\u5951\u7d04\u66f8\u304c\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u7a0e\u52d9\u8abf\u67fb\u6642\u306b\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u5b50\u4f1a\u793e\u3067\u306f\u6700\u7d42\u6e90\u6cc9\u7a0e\uff08FWT:Final Withholding Tax\uff09\u306b\u5bfe\u3059\u308b\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u898b\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n

\u539f\u56e0\u3068\u3057\u3066\u306f\u3001\u305d\u3082\u305d\u3082FWT\u3068\u306f\u4f55\u304b\u3092\u73fe\u5730\u99d0\u5728\u54e1\u3084\u30d5\u30a3\u30ea\u30d4\u30f3\u4eba\u7d4c\u7406\u62c5\u5f53\u8005\u304c\u3088\u304f\u7406\u89e3\u3057\u3066\u304a\u3089\u305a\u3001\u7121\u610f\u8b58\u306e\u5185\u306b\u7533\u544a\u7d0d\u4ed8\u6f0f\u308c\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u306e\u304c\u5b9f\u614b\u3067\u3059\u3002<\/p>\n

 <\/p>\n

FWT\u3068\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u306b\u3088\u3063\u3066\u4ee3\u7406\u5fb4\u53ce\u3055\u308c\u308b\u7a0e\u306e\u3046\u3061\u3001\u5f53\u8a72\u7a0e\u91d1\u306e\u652f\u6255\u3044\u306b\u3088\u308a\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306e\u8ab2\u7a0e\u95a2\u4fc2\u304c\u5b8c\u7d50\u3059\u308b\u3082\u306e\u3092\u3044\u3044\u3001\u914d\u5f53\u30fb\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u30fc\u30fb\u5229\u5b50\u306e\u652f\u6255\u3044\u3068\u3044\u3063\u305f\u53d6\u5f15\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306f\u3001\u5916\u56fd\u6cd5\u4eba\u3067\u3042\u308b\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u5185\u3067\u767a\u751f\u3057\u305f\u6e90\u6cc9\u6240\u5f97\u306b\u5bfe\u3057\u3066\u3001FWT\u306e\u8ab2\u7a0e\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n

\u4e00\u822c\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306b\u8a18\u8f09\u3059\u308b\u6e90\u6cc9\u5730\u306e\u5224\u65ad\u57fa\u6e96\u306b\u6cbf\u3063\u3066\u3001\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u304c\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u5b50\u4f1a\u793e\u304b\u3089\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u30fc\u3001\u5229\u606f\u3001\u914d\u5f53\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306eFWT\u306e\u8ab2\u7a0e\u6709\u7121\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u4f8b\u3048\u3070\u3001\u65e5\u672c\u304b\u3089\u4eba\u3092\u9001\u308a\u3001\u5b50\u4f1a\u793e\u3078\u306e\u6280\u8853\u6307\u5c0e\u3084\u7d4c\u55b6\u7ba1\u7406\u306a\u3069\u306e\u30b5\u30fc\u30d3\u30b9\u30d5\u30a3\u30fc\u306b\u3064\u3044\u3066\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u5f79\u52d9\u63d0\u4f9b\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002
\n\uff0a\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u5916\u3067\u5f79\u52d9\u63d0\u4f9b\u304c\u306a\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n

 <\/p>\n

\uff1c\u6e90\u6cc9\u5730\u306e\u5224\u65ad\u57fa\u6e96\uff1e
\n\u30b5\u30fc\u30d3\u30b9\uff1a\u5f79\u52d9\u63d0\u4f9b\u304c\u306a\u3055\u308c\u305f\u5834\u6240
\n\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u30fc\uff1a\u30ce\u30a6\u30cf\u30a6\u3084\u8cc7\u7523\u304c\u63d0\u4f9b\u3055\u308c\u305f\u5834\u6240
\n\u5229\u606f\uff1a\u50b5\u52d9\u8005\u306e\u5c45\u4f4f\u5730
\n\u914d\u5f53\uff1a\u914d\u5f53\u3092\u652f\u6255\u3046\u6cd5\u4eba\u306e\u5c45\u4f4f\u5730<\/p>\n

 <\/p>\n

\u307e\u305f\u3001FWT\u306e\u4e3b\u306a\u6ce8\u610f\u70b9\u306f\u3001\u4ee5\u4e0b\u306b\u306a\u308a\u307e\u3059\u3002
\n\u30fb\u7d0d\u7a0e\u7fa9\u52d9\u306f\u6240\u5f97\u3092\u53d7\u3051\u53d6\u308b\u89aa\u4f1a\u793e\u3067\u306f\u306a\u304f\u3001\u652f\u6255\u3044\u5074\u306e\u30d5\u30a3\u30ea\u30d4\u30f3\u5b50\u4f1a\u793e\u3067\u3042\u308a\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u3001\u5b50\u4f1a\u793e\u306e\u6e90\u6cc9\u5fb4\u53ce\u306b\u3088\u308a\u5b8c\u7d50\u3059\u308b
\n\u30fbFWT\u306f\u652f\u6255\u3046\u5074\u306e\u30d5\u30a3\u30ea\u30d4\u30f3\u5b50\u4f1a\u793e\u306e\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u9805\u76ee\u3067\u3042\u308a\u3001BIR\u304b\u3089\u6307\u6458\u304c\u5165\u3063\u305f\u5834\u5408\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306f\u5b50\u4f1a\u793e\u304c\u8ca0\u3046<\/p>\n

\u5b9f\u52d9\u4e0a\u3001\u5b9f\u969b\u306b\u8d77\u304d\u305f\u4e8b\u4f8b\u3092\u3044\u304f\u3064\u304b\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\uff1c\u30b1\u30fc\u30b9\uff11\uff1e\u30ed\u30fc\u30f3\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u6f0f\u308c
\n\u610f\u5916\u306b\u3082\u30ed\u30fc\u30f3\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u5fd8\u308c\u3066\u308b\u30b1\u30fc\u30b9\u306f\u591a\u304f\u3042\u308a\u307e\u3059\u3002
\n\u5f53\u8a72\u5951\u7d04\u66f8\u306b\u8ab2\u7a0e\u3055\u308c\u308bDST\uff08\u5370\u7d19\u7a0e\uff09\u306e\u7533\u544a\u6f0f\u308c\u3001\u672c\u6765\u767a\u751f\u3059\u3079\u304d\u5229\u5b50\u306b\u5bfe\u3059\u308bFWT\u53c8\u306f\u79fb\u8ee2\u4fa1\u683c\u3092\u6307\u6458\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\uff1c\u30b1\u30fc\u30b9\uff12\uff1e\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u66f8\u306e\u5185\u5bb9\u4e0d\u5099
\n\u5b9f\u969b\u306e\u5f79\u52d9\u63d0\u4f9b\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u5916\u3067\u306a\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u5b50\u4f1a\u793e\u3092\u7d4c\u7531\u3057\u305f\u8cc7\u91d1\u79fb\u52d5\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u30b5\u30fc\u30d3\u30b9\u5185\u5bb9\u3084\u53d6\u5f15\u306e\u6d41\u308c\u304c\u5951\u7d04\u66f8\u306b\u660e\u78ba\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u3067\u3001\u7a0e\u52d9\u8abf\u67fb\u6642\u306b\u306f\u3001FWT\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u307f\u306a\u3055\u308c\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\uff1c\u30b1\u30fc\u30b9\uff13\uff1e\u4e0d\u5fc5\u8981\u306a\u5951\u7d04\u66f8\u4f5c\u6210
\n\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u304b\u3089\u6d3e\u9063\u3055\u308c\u305f\u73fe\u5730\u99d0\u5728\u54e1\u304c\u3001\u73fe\u5730\u3067\u652f\u7d66\u3055\u308c\u305f\u7d66\u4e0e\u306b\u5bfe\u3057\u3066\u6bce\u6708\u6e90\u6cc9\u7a0e\uff08WTC\uff09\u3092\u9069\u5207\u306b\u7533\u544a\u7d0d\u4ed8\u3057\u3066\u3044\u305f\u306b\u3082\u95a2\u308f\u3089\u305a\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u5b50\u4f1a\u793e\u5074\u3067\u96c7\u7528\u5951\u7d04\u66f8\u3067\u306f\u306a\u304f\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u3066\u3057\u307e\u3063\u305f\u70ba\u306b\u3001\u7a0e\u52d9\u8abf\u67fb\u6642\u306b\u5f53\u8a72\u5951\u7d04\u66f8\u3092\u6839\u62e0\u306bFWT15\uff05\u306e\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u3055\u308c\u305f\u4e8b\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u6b21\u306b\u3001FWT\u306e\u7a0e\u7387\u306b\u3064\u3044\u3066\u306f\u3001\u975e\u5c45\u4f4f\u8005\u306b\u652f\u6255\u3046\u4e8b\u696d\u6240\u5f97\u30fb\u5229\u5b50\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u7a0e\u7387\u306b\u3064\u3044\u3066\u306f\u3001\u65e5\u672c\u3068\u30d5\u30a3\u30ea\u30d4\u30f3\u9593\u306b\u3042\u308b\u79df\u7a0e\u6761\u7d04\uff08TTRA\u53c8\u306fCORTT\uff09\u306e\u4e8b\u524d\u7533\u8acb\u3092\u3059\u308c\u3070\u3001\u8efd\u6e1b\u7a0e\u7387\uff08\u4e8b\u696d\u6240\u5f9730\uff05\u21920\uff05\u3001\u5229\u5b5020\uff05\u219210\uff05\uff09\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u51fa\u6765\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u306a\u304a\u3001\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u306f\u3001\u53d7\u3051\u53d6\u3063\u305f\u6240\u5f97\u306b\u5bfe\u3057\u3066\u6cd5\u4eba\u7a0e\u7b49\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u304c\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u652f\u6255\u3063\u305f\u6700\u7d42\u6e90\u6cc9\u7a0e\u306b\u5bfe\u3057\u3066\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u4e8c\u91cd\u8ab2\u7a0e\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308b\u524d\u306b\u3001\u81ea\u793e\u306e\u30d5\u30a3\u30ea\u30d4\u30f3\u5b50\u4f1a\u793e\u3067\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308bFWT\uff08\u6700\u7d42\u6e90\u6cc9\u7a0e\uff09\u306e\u53d6\u6271\u3044\u304c\u6b63\u3057\u304f\u3055\u308c\u3066\u3044\u308b\u304b\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30c1\u30a7\u30c3\u30af\u3092\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n

 <\/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

 <\/p>\n

 <\/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

 <\/p>\n

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