\u3044\u3064\u3082\u304a\u4e16\u8a71\u306b\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u00a0<\/span><\/p>\n \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u306e\u5409\u5ca1\u3067\u3059\u3002<\/span><\/p>\n <\/p>\n \u672c\u7a3f\u3067\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u30c9\u30a5\u30c6\u30eb\u30c6\u5927\u7d71\u9818\u306f\u3001\u5927\u7d71\u9818\u306b\u4e0e\u3048\u3089\u308c\u305f30\u65e5\u9593\u306e\u6cd5\u6848\u627f\u8a8d\u671f\u9650\u306e\u7d42\u4e86\u9593\u969b\u3068\u306a\u3063\u305f2021\u5e743\u670826\u65e5\u306b\u300c\u6cd5\u4eba\u7a0e\u53ca\u3073\u7a0e\u52d9\u6069\u5178\u6539\u6b63\u6cd5\u300d\uff08\u5171\u548c\u56fd\u6cd5\u7b2c11534\u53f7\uff09\u3001<\/span><\/p>\n \u3059\u306a\u308f\u3061CREATE\u6cd5\u6848\u306b\u5bfe\u3057\u3066\u3001\u4e00\u90e8\u6761\u9805\u3092\u62d2\u5426\u3057\u3064\u3064\u7f72\u540d\u3057\u307e\u3057\u305f\u3002<\/span> <\/p>\n \u672c\u30d6\u30ed\u30b0\u3067\u306f\u524d\u56de\u306e\u30d6\u30ed\u30b0\u300c\u2462\u201cCREATE\u6cd5\u6848\u201d\u3001\u65b0\u898f\u306b\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u7ba1\u8f44\u6a5f\u95a2\u3078\u767b\u9332\u3059\u308b\u4f01\u696d\u306b\u5bfe\u3059\u308b\u6539\u6b63\u4e8b\u9805\u300d\u306b\u7d9a\u304d\u3001<\/span><\/p>\n \u300c\u2463\u201cCREATE\u6cd5\u6848\u201d\u3001\u65e2\u5b58PEZA\u4f01\u696d\u306b\u95a2\u9023\u3059\u308b\u6539\u6b63\u4e8b\u9805\u300d\u306b\u3064\u3044\u3066\u8ff0\u3079\u307e\u3059\u3002<\/span><\/p>\n <\/p>\n \u2460\u201cCREATE\u6cd5\u6848\u201d\u306e\u6982\u7565<\/span><\/p>\n \u2461\u201cCREATE\u6cd5\u6848\u201d\u3001Non PEZA\u4f01\u696d\u306b\u95a2\u9023\u3059\u308b\u6539\u6b63\u4e8b\u9805<\/span><\/p>\n \u2462\u201cCREATE\u6cd5\u6848\u201d\u3001\u65b0\u898f\u306b\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u7ba1\u8f44\u6a5f\u95a2\u3078\u767b\u9332\u3059\u308b\u4f01\u696d\u306b\u5bfe\u3059\u308b\u6539\u6b63\u4e8b\u9805<\/span><\/p>\n \u2463\u201cCREATE\u6cd5\u6848\u201d\u3001\u65e2\u5b58PEZA\u4f01\u696d\u306b\u95a2\u9023\u3059\u308b\u6539\u6b63\u4e8b\u9805<\/span><\/p>\n <\/p>\n \u203b\u305f\u3060\u3057\u3001\u5927\u7d71\u9818\u306b\u3088\u308b\u7f72\u540d\u3092\u7d42\u3048\u3001\u3053\u306e<\/span>CREATE<\/span>\u6cd5\u6848\u304c\u6700\u7d42\u7684\u306b\u901a\u3063\u305f\u3068\u306f\u3044\u3048\u3001\u6cd5\u6848\u306e\u9069\u7528\u306e\u90e8\u5206\u306b\u304a\u3044\u3066\u306f\u4e0d\u900f\u660e\u306a\u3068\u3053\u308d\u304c\u591a\u3044\u3053\u3068\u304b\u3089\u3001<\/span><\/p>\n \u4eca\u5f8c\u306e\u653f\u5e9c\u306e\u767a\u8868\u306a\u3069\u306b\u6ce8\u610f\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n <\/p>\n \u307e\u305f\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u958b\u767a\u4e88\u7b97\u8abf\u6574\u59d4\u54e1\u4f1a\uff08<\/span>DBCC<\/span>\uff09\u304c\u6c7a\u5b9a\u3057\u305f\u4e88\u7b97\u7a0e\u53ce\u76ee\u6a19\u304c\u4e0b\u56de\u3063\u305f\u5834\u5408\u3001\u5927\u7d71\u9818\u304c\u8ca1\u52d9\u9577\u5b98\u306e\u52e7\u544a\u3092\u53d7\u3051\u3066\u505c\u6b62\u3067\u304d\u308b\u3068\u306e\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n \u3059\u306a\u308f\u3061\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u7d4c\u6e08\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u3001\u5f53\u8a72\u7a0e\u5236\u306e\u5909\u66f4\u3084\u505c\u6b62\u304c\u898b\u8fbc\u307e\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u3053\u3068\u306b\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n <\/p>\n \u65e2\u5b58PEZA\u4f01\u696d\u306b\u95a2\u9023\u3059\u308b\u6539\u6b63\u4e8b\u9805<\/i><\/b><\/p>\n <\/p>\n \u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u9032\u51fa\u3057\u3066\u3044\u308b\u65e5\u7cfb\u4f01\u696d\u3067\u512a\u9047\u7a0e\u5236\u3092\u53d7\u3051\u3066\u3044\u308b\u4f01\u696d\u3001\u6240\u8b02PEZA\u767b\u9332\u3092\u53d7\u3051\u3066\u3044\u308b\u4f01\u696d\u306a\u3069\u306b\u5bfe\u3059\u308b\u5f71\u97ff\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n <\/p>\n \uff11\uff0e\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306e1\u3064\u3067\u3042\u308b5%\u306e\u7279\u5225\u7a0e\u7387\uff08SCIT : Special Corporate Income Tax) \uff0a\u304c10\u5e74\u9593\u306b\u9650\u5b9a\u3055\u308c\u308b\u3002<\/span> <\/p>\n \uff12\uff0e\u65e2\u5b58\u306e\u6240\u5f97\u7a0e\u514d\u7a0e\u671f\u9593(ITH : Income Tax Holiday)\u306f\u305d\u306e\u307e\u307e\u5229\u7528\u53ef\u80fd\u3002<\/span><\/p>\n <\/span><\/p>\n \uff0a\u7279\u5225\u7a0e\u7387\u3068\u306f\u767b\u9332\u6d3b\u52d5\u304b\u3089\u5f97\u3089\u308c\u308b\u7dcf\u58f2\u4e0a\u9ad8\u307e\u305f\u306f\u7dcf\u53ce\u5165\u304b\u3089\u8ca9\u58f2\u5272\u5f15\u3001\u8fd4\u54c1\u3001\u5f15\u5f53\u3001\u8ca9\u58f2\u7ba1\u7406\u8cbb\u3001\u76f4\u63a5\u8cbb\u7528\u3092\u5dee\u5f15\u304d\u3001\u8ab2\u7a0e\u671f\u9593\u4e2d\u306b\u767a\u751f\u3059\u308b\u7ba1\u7406\u8cbb\u30fb\u5076\u767a\u7684\u306a\u640d\u5931\u3092\u63a7\u9664\u3059\u308b\u524d\u306e\u984d\u3092\u793a\u3057\u307e\u3059\u3002<\/span><\/p>\n <\/p>\n \u5192\u982d\u3067\u3082\u7533\u3057\u4e0a\u3052\u307e\u3057\u305f\u901a\u308a\u3001\u30c9\u30a5\u30c6\u30eb\u30c6\u5927\u7d71\u9818\u304c\u7f72\u540d\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u3053\u306e\u5ea6\u306e\u7b2c2\u5f3e\u7a0e\u5236\u6539\u6b63\u201cCREATE\u201d\u6cd5\u6848\u304c4\u670811\u65e5\u306b\u65bd\u884c\u3055\u308c\u307e\u3059\u304c\u3001<\/span><\/p>\n \u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u4eca\u5f8c\u306e\u7d4c\u6e08\u72b6\u6cc1\u306b\u3088\u3063\u3066\u6cd5\u6848\u306e\u5185\u5bb9\u304c\u5909\u66f4\u3055\u308c\u308b\u3001\u3042\u308b\u3044\u306f\u505c\u6b62\u3055\u308c\u308b\u6050\u308c\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n \u307e\u305f\u3001\u5404\u9805\u76ee\u3067\u8ff0\u3079\u307e\u3057\u305f\u3088\u3046\u306b\u307e\u3060\u4e0d\u660e\u78ba\u306a\u90e8\u5206\u3082\u591a\u304f\u3001\u898f\u5b9a\u304c\u660e\u8a18\u3055\u308c\u3066\u3044\u306a\u3044\u3068\u3053\u308d\u3082\u898b\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u65bd\u884c\u898f\u5247\u30fb\u901a\u9054\u306f\u3001\u4eca\u5f8c\u767a\u8868\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001<\/span><\/p>\n \u5224\u660e\u6b21\u7b2c\u3001\u6700\u65b0\u60c5\u5831\u3092\u304a\u9001\u308a\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/span><\/p>\n <\/p>\n \u672c\u7a3f\u306e\u3053\u3068\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3078\u306e\u5165\u56fd\u624b\u7d9a\u304d\u306a\u3069\u3067\u3054\u4e0d\u660e\u70b9\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u5f0a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb \u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u307e\u3067\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002\u00a0<\/span><\/p>\n <\/p>\n \u6700\u5f8c\u307e\u3067\u3001\u304a\u8aad\u307f\u304f\u3060\u3055\u308a\u8aa0\u306b\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059<\/span><\/p>\n \u5f0a\u793eYouTube\u30c1\u30e3\u30f3\u30cd\u30eb\u300e\u4e45\u91ce\u5eb7\u6210\u306e\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687!!\u300f<\/a>\u3092\u958b\u8a2d\u3044\u305f\u3057\u307e\u3057\u305f\uff01<\/p>\n \u300c\u4e45\u91ce\u5eb7\u6210\u306e\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687!!\u300d\u3067\u306f\u3001\u4ee3\u8868\u306e\u4e45\u91ce\u304c\u4f5c\u3063\u305f365\u306e\u91d1\u8a00\u3092 \u30c1\u30e3\u30f3\u30cd\u30eb\u540d\u306b\u3042\u308b\u901a\u308a\u3001\u300c\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687\u300d\u306b\u306a\u308b\u3088\u3046\u306a\u751f\u304d\u65b9\u306e\u30c4\u30dc\u3068\u30b3\u30c4\u3092\u767a\u4fe1\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067 \u307e\u305f\u3001\u4ee3\u8868\u306e\u4e45\u91ce\u304c\u57f7\u7b46\u3057\u305f
\n<\/span>\u3053\u306e\u6cd5\u6848\u306f4\u670811\u65e5\u306b\u6709\u52b9\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/span><\/p>\n
\n<\/span>CREAT\u6cd5\u6848\u767a\u52b9\u524d\u306b5%\u306e\u7279\u5225\u7a0e\u7387\u306e\u7279\u5225\u7a0e\u7387\u3092\u53d7\u3051\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u4eca\u5f8c10\u5e74\u9593\u540c\u3058\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd<\/span><\/p>\n
\n<\/span>\u6700\u5f8c\u306b\u8fd1\u3044\u5c06\u6765\u306b\u5411\u3051<\/i><\/b><\/p>\n
\n\uff5e▶YouTuber<\/strong><\/span>\u306b\u306a\u308a\u307e\u3057\u305f\uff01\uff5e<\/h2>\n
\n\u300e\u4e45\u91ce\u8a9e\u9332\u300f\u3068\u3057\u3066\u65e5\u3081\u304f\u308a\u30ab\u30ec\u30f3\u30c0\u30fc\u306b\u307e\u3068\u3081\u3001\u5185\u5bb9\u3092\u6bce\u65e5\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n
\n\u305c\u3072\u4e00\u5ea6\u3054\u89a7\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\uff01<\/p>\n
\n\u300e\u56fd\u969b\u30d3\u30b8\u30cd\u30b9\u30fb\u6d77\u5916\u8d74\u4efb\u3067\u6210\u529f\u3059\u308b\u305f\u3081\u306e\u8ce2\u8005\u304b\u3089\u306e\u4e09\u3064\u306e\u6559\u3048 \u4eca\u59cb\u307e\u308b\u3001\u3042\u306a\u305f\u306e\u30d2\u30fc\u30ed\u30fc\u300f<\/a>
\n\u306e\u89e3\u8aac\u3092\u3001\u57f7\u7b46\u8005\u81ea\u3089\u304c\u884c\u3063\u3066\u3044\u308b\u300c\u8ce2\u8005\u304b\u3089\u306e3\u3064\u306e\u6559\u3048\u300d\u30b7\u30ea\u30fc\u30ba\u3082\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01<\/p>\n