\u3053\u3093\u306b\u3061\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u7530\u8fba\u3067\u3059\u3002<\/p>\n

\u534a\u5e74\u3076\u308a\u306b\u5e38\u590f\u306e\u30d5\u30a3\u30ea\u30d4\u30f3\u304b\u3089\u771f\u51ac\u306e\u65e5\u672c\u306b\u5e30\u3063\u3066\u53c2\u308a\u307e\u3057\u305f\u3002\u6c17\u6e29\u306e\u30ae\u30e3\u30c3\u30d7\u304c\u6fc0\u3057\u304f\u3001\u5bdd\u308b\u3068\u304d\u307e\u3067\u30c0\u30a6\u30f3\u30b8\u30e3\u30b1\u30c3\u30c8\u3092\u96e2\u305b\u306a\u3044\u74b0\u5883\u3067\u3059\u304c\u3001\u5bb6\u65cf\u3068\u306e\u3072\u3068\u6642\u3084\u98df\u4e8b\u306e\u304a\u3044\u3057\u3055\u3001\u5b89\u5fc3\u3067\u304d\u308b\u74b0\u5883\u306f\u304b\u3051\u304c\u3048\u306e\u306a\u3044\u3082\u306e\u3060\u3068\u6539\u3081\u3066\u601d\u3044\u307e\u3059\u3002\u65e5\u672c\u3068\u30d5\u30a3\u30ea\u30d4\u30f3\u3001\u305d\u308c\u305e\u308c\u5f37\u307f\u306f\u9055\u3044\u307e\u3059\u304c\u3001\u305d\u308c\u305e\u308c\u306e\u56fd\u304c\u5f37\u307f\u3092\u6d3b\u304b\u3057\u3066\u767a\u5c55\u3057\u3066\u3044\u3051\u308b\u3088\u3046\u3001\u5fae\u529b\u306a\u304c\u3089\u4eca\u5f8c\u3082\u9867\u5ba2\u8ca2\u732e\u3057\u3066\u53c2\u308a\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

\u4eca\u9031\u306f\u5148\u3005\u9031\u306e\u30d6\u30ed\u30b0\u306e\u7d9a\u304d\u3067\u3001\u79df\u7a0e\u6761\u7d04\u9069\u7528\u7533\u8acb\uff08TTRA\uff1aTax Treaty Relief Application\uff09\u306b\u3064\u3044\u3066\u3001\u304a\u8a71\u3092\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n

\u65e5\u6bd4\u79df\u7a0e\u6761\u7d04\u306b\u304a\u3044\u3066\u3001\u901a\u5e38\u306e\u7a0e\u7387\u3088\u308a\u3082\u4f4e\u3044\u8efd\u6e1b\u7a0e\u7387\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u306f\u5148\u3005\u9031\u306e\u30d6\u30ed\u30b0\u3067\u304a\u8a71\u3057\u3055\u305b\u3066\u9802\u304d\u307e\u3057\u305f\u304c\u3001\u3053\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306fTTRA\u3092\u7533\u8acb\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u306eTTRA\u7533\u8acb\u306fBIR\u306eITAD\uff08International Tax Affairs Division\uff1a\u56fd\u969b\u7a0e\u52d9\u90e8\uff09\u3078\u884c\u3044\u307e\u3059\u304c\u3001\u6ce8\u610f\u3057\u306a\u304f\u3066\u306f\u306a\u3089\u306a\u3044\u306e\u306f\u7533\u8acb\u306e\u6642\u671f\u3067\u3059\u3002<\/p>\n

TTRA\u7533\u8acb\u624b\u7d9a\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff08RMO 72-2010 Sec.14\uff09\u306b\u3088\u308b\u3068\u3001TTRA\u7533\u8acb\u306f\u8ab2\u7a0e\u53d6\u5f15\uff08\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u3001\u914d\u5f53\u306e\u652f\u6255\u3044\u7b49\uff09\u524d\u306b\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u304c\u539f\u5247\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u682a\u4e3b\u306b\u5bfe\u3059\u308b\u914d\u5f53\u306b\u3064\u3044\u3066\u306f\u3001\u914d\u5f53\u3092\u884c\u3046\u524d\u306b\u6bce\u56deTTRA\u7533\u8acb\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u305d\u306e\u4ed6\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u5951\u7d04\u66f8\u3067\u5b9a\u3081\u3089\u308c\u305f\u5951\u7d04\u671f\u9593\u6bce\u306b\u3001\u4e8b\u524d\u306bTTRA\u7533\u8acb\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u89e3\u91c8\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u5951\u7d04\u5185\u5bb9\u306b\u5909\u66f4\u304c\u3042\u3063\u305f\u969b\u306b\u3082\u3001\u518d\u5ea6TTRA\u7533\u8acb\u304c\u5fc5\u8981\u306b\u306a\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

TTRA\u7533\u8acb\u306b\u5fc5\u8981\u306a\u4e00\u822c\u7684\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002
1.\u3000\u5c45\u4f4f\u8a3c\u660e\uff08Proof of Residency\uff09
→\u65e5\u672c\u6cd5\u4eba\u306e\u5c45\u4f4f\u6027\u306b\u3064\u3044\u3066\u3001\u7ba1\u8f44\u7a0e\u52d9\u7f72\u3067\u767a\u884c\u5f8c\u306b\u65e5\u672c\u5074\u3067\u516c\u8a3c\u3001\u5916\u52d9\u7701\u3068\u5728\u65e5\u30d5\u30a3\u30ea\u30d4\u30f3\u5927\u4f7f\u9928\u3067\u306e\u8a8d\u8a3c\u304c\u5fc5\u8981\u3002
2.\u3000\u4f1a\u793e\u306e\u5b9a\u6b3e\uff08Articles of Incorporation\uff09
→\u65e5\u672c\u6cd5\u4eba\u306e\u5b9a\u6b3e\u30b3\u30d4\u30fc\u3001\u305d\u306e\u82f1\u8a9e\u8a33\u306b\u3064\u3044\u3066\u65e5\u672c\u5074\u3067\u516c\u8a3c\u3001\u5916\u52d9\u7701\u3068\u5728\u65e5\u30d5\u30a3\u30ea\u30d4\u30f3\u5927\u4f7f\u9928\u3067\u306e\u8a8d\u8a3c\u304c\u5fc5\u8981\u3002<\/p>\n

3.\u3000\u7279\u5225\u59d4\u4efb\u72b6\uff08Special Power of Attorney\uff09
→\u65e5\u672c\u5074\u3067\u516c\u8a3c\u3001\u5916\u52d9\u7701\u3068\u5728\u65e5\u30d5\u30a3\u30ea\u30d4\u30f3\u5927\u4f7f\u9928\u3067\u306e\u8a8d\u8a3c\u304c\u5fc5\u8981\u3002
4.\u3000\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306e\u4e8b\u696d\u8a3c\u660e\uff08Certificate of Business Presence in the Philippines\uff09
→\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u53d6\u5f97\u3002
5.\u3000\u4fc2\u4e89\u4e2d\u306e\u8a34\u8a1f\u6848\u4ef6\u304c\u306a\u3044\u3053\u3068\u306e\u8a3c\u660e\uff08Certificate of No Pending Case\uff09
→\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u53d6\u5f97\u3002<\/p>\n

\u4e0a\u8a18\u306e\u5fc5\u8981\u63d0\u51fa\u66f8\u985e\u306b\u52a0\u3048\u3001\u4e8b\u696d\u6240\u5f97\u3001\u914d\u5f53\u3001\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u7b49\u306e\u7a2e\u76ee\u6bce\u306b\u7d30\u304b\u304f\u63d0\u51fa\u66f8\u985e\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002
\u53c2\u8003URL\u3000\u300cTTRA\u7533\u8acb\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300dRMO No. 72-2010\uff1a
ftp:\/\/ftp.bir.gov.ph\/webadmin1\/pdf\/52924RMO%2072-2010.pdf\u3000
\u53c2\u8003URL\u300cJETRO\u300d\uff1ahttp:\/\/www.jetro.go.jp\/world\/asia\/ph\/invest_04\/<\/p>\n

\u4e00\u901a\u308a\u306e\u5fc5\u8981\u66f8\u985e\u3092\u6e96\u5099\u3057\u3001BIR\u306eITAD\u306b\u63d0\u51fa\u3057\u3066BIR\u304b\u3089\u30b9\u30bf\u30f3\u30d7\u4ed8\u304d\u306e\u53d7\u9818\u8a3c\u660e\u66f8\u3092\u3082\u3089\u3063\u305f\u3068\u3053\u308d\u3067\u3001\u79df\u7a0e\u6761\u7d04\u306e\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001TTRA\u7533\u8acb\u306b\u95a2\u3059\u308b\u516c\u5f0f\u306e\u627f\u8a8d\u66f8\u767a\u884c\u306f\u307e\u3060\u5148\u306e\u8a71\u3067\u3059\u3002<\/p>\n

BIR\u304b\u3089\u5c0f\u51fa\u3057\u3067\u8ffd\u52a0\u66f8\u985e\u306e\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u3001\u305d\u308c\u3089\u3059\u3079\u3066\u306e\u66f8\u985e\u306e\u63d0\u51fa\u304c\u6e08\u3093\u3067\u304b\u308960\u55b6\u696d\u65e5\u5f8c\u306b\u627f\u8a8d\u66f8\u3092\u767a\u884c\u3059\u308b\u3068\u3044\u3046\u306e\u304c\u6cd5\u5f8b\u4e0a\u306e\u898f\u5b9a\u3068\u306a\u3063\u3066\u3044\u307e\u3059\uff08RMO 72-2010 Sec.15 i\uff09\u3002\u3057\u304b\u3057\u3001\u5b9f\u52d9\u4e0a\u306f60\u55b6\u696d\u65e5\u5f8c\u306b\u627f\u8a8d\u66f8\u304c\u767a\u884c\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u5c11\u306a\u304f\u3001\u901a\u5e38\u306f\u66f8\u985e\u304c\u63c3\u3063\u3066\u304b\u30896\u30ab\u6708\u7a0b\u5ea6\u304b\u304b\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u306e\u304c\u73fe\u72b6\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u6700\u5f8c\u306b\u3001\u6628\u5e748\u6708\u306b\u4e0b\u3055\u308c\u305f\u30c9\u30a4\u30c4\u9280\u884c\u306eTTRA\u7533\u8acb\u306b\u95a2\u3059\u308b\u6700\u9ad8\u88c1\u5224\u6c7a\uff08Deutsche Bank AG Manila Branch v. Commissioner of Internal Revenue, GR 188550, August 19, 2013\uff09\u306b\u95a2\u9023\u3057\u3001TTRA\u7533\u8acb\u304c\u9045\u308c\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306e\u53d6\u6271\u3044\u3067\u3059\u304c\u3001\u30c9\u30a4\u30c4\u9280\u884c\u306e\u30b1\u30fc\u30b9\u304c\u307e\u3060\u5b8c\u5168\u306b\u6c7a\u7740\u3057\u3066\u3044\u306a\u3044\u306e\u3067\u3001\u3053\u3061\u3089\u306f\u7d4c\u904e\u89b3\u5bdf\u304c\u5fc5\u8981\u306a\u72b6\u6cc1\u3067\u3059\u3002\u73fe\u5728\u306e\u3068\u3053\u308d\u306f\u53d6\u5f15\u524d\u306b\u9069\u5207\u306bTTRA\u7533\u8acb\u3092\u884c\u3046\u3053\u3068\u304c\u5fc5\u8981\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

TTRA\u7533\u8acb\u306b\u3064\u3044\u3066\u3001\u4f55\u304b\u3042\u308a\u307e\u3057\u305f\u3089\u5f0a\u793e\u307e\u3067\u3054\u9023\u7d61\u9802\u3051\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n

\u4eca\u9031\u3082\u3001\u3069\u3046\u305e\u5b9c\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n

\u4ee5\u4e0a<\/p>\n

\u3010\u30bb\u30df\u30ca\u30fc\u6848\u5185\u3011<\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u9032\u51fa\u30bb\u30df\u30ca\u30fc<\/span><\/strong><\/span><\/p>\n

\u6771\u4eac\uff1a1\/27\u3000\u3001\u5927\u962a\uff1a2\/3<\/span><\/strong><\/span><\/p>\n

\uff081\/27\u306f\u3001\u30d6\u30ed\u30b0\u8457\u66f8\u3067\u3042\u308b\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u7530\u8fba\u304c\u8b1b\u5e2b\u3067\u3059\uff09<\/strong><\/span><\/p>\n

 <\/p>\n

\u65e5\u6642 \u3000\u3000\uff1a\u30002014\u5e741\u670827\u65e5\uff08\u6708\uff09 19:00\uff5e21:00\uff0818:30\u958b\u5834\uff09 
\u4f1a\u5834\u3000 \u3000\uff1a\u3000\u3012160-0022\u3000\u6771\u4eac\u90fd\u65b0\u5bbf\u533a\u65b0\u5bbf2-5-3\u3000AM\u30d3\u30eb7F<\/a> 
\u53d7\u8b1b\u6599 \u3000\uff1a\u3000\u7121\u6599\u3000\uff08\u5b9a\u54e1\uff1a30\u540d\uff09<\/p>\n

\u65e5\u6642 \u3000\u3000\uff1a\u30002014\u5e742\u67083\u65e5\uff08\u6708\uff09 19:00\uff5e21:00\uff0818:30\u958b\u5834\uff09 
\u4f1a\u5834\u3000 \u3000\uff1a\u3000\u3012160-0022\u3000\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30fb\u30b0\u30eb\u30fc\u30d7\u3000\u5927\u962a\u652f\u793e
\u3012531-0072 \u5927\u962a\u5e9c\u5927\u962a\u5e02\u5317\u533a\u8c4a\u5d0e2-7-9 \u8c4a\u5d0e\u3044\u305a\u307f\u30d3\u30eb9\u968e <\/a>
\u53d7\u8b1b\u6599 \u3000\uff1a\u3000\u7121\u6599\u3000\uff08\u5b9a\u54e1\uff1a30\u540d\uff09 <\/p>\n

\u3010\u30bb\u30df\u30ca\u30fc\u8a73\u7d30\u3011 <\/p>\n

\u7b2c\u4e00\u90e8\u3000\u6295\u8cc7\u74b0\u5883\u30fb\u4f1a\u793e\u8a2d\u7acb\u30fb\u4f1a\u793e\u6cd5\u300019\uff1a00\uff5e19\uff1a50\u3000 
\uff081\uff09\u6295\u8cc7\u306e\u30e1\u30ea\u30c3\u30c8 
\uff082\uff09\u65e5\u7cfb\u4f01\u696d\u306e\u9032\u51fa\u72b6\u6cc1 
\uff083\uff09\u6295\u8cc7\u898f\u5236\u3068\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6 
\uff084\uff09\u4f1a\u793e\u306e\u8a2d\u7acb\u65b9\u6cd5\u3068\u4f1a\u793e\u6cd5\u306e\u30dd\u30a4\u30f3\u30c8<\/p>\n

 <\/p>\n

\u7b2c\u4e8c\u90e8\u3000\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30fb\u52b4\u52d9\u300020\uff1a00\uff5e21\uff1a00 
1.\u4f1a\u8a08\u30fb\u7a0e\u52d9 
\uff081\uff09\u4f1a\u8a08\u5236\u5ea6 
\uff082\uff09\u9032\u51fa\u306b\u304b\u304b\u308f\u308b\u56fd\u969b\u7a0e\u52d9 
\uff083\uff09\u56fd\u5185\u7a0e\u52d9\u306e\u500b\u5225\u89e3\u8aac<\/p>\n

 <\/p>\n

2.\u52b4\u52d9 
\uff081\uff09\u52b4\u50cd\u74b0\u5883 
\uff082\uff09\u52b4\u50cd\u6cd5 
\uff083\uff09\u793e\u4f1a\u4fdd\u969c\u5236\u5ea6\uff08\u793e\u4f1a\u4fdd\u967a\u6cd5\uff09 
\uff084\uff09\u6d77\u5916\u8d74\u4efb\u8005\u306e\u8af8\u624b\u7d9a<\/p>\n

 <\/p>\n

\u203b\u5f53\u65e5\u500b\u5225\u306e\u76f8\u8ac7\u3082\u627f\u308a\u307e\u3059\u3002
\u8a73\u3057\u304f\u306f\u5f0a\u793e\u307e\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n

 <\/p>\n

\u7533\u3057\u8fbc\u307f\u306f\u3001\u4ee5\u4e0b\u306e\u554f\u3044\u5408\u308f\u305b\u30d5\u30a9\u30fc\u30e0\u3088\u308a\u304a\u9858\u3044\u3057\u307e\u3059\u3002<\/p>\n

\uff0a\u30bb\u30df\u30ca\u30fc\u540d\u306b\u30d5\u30a3\u30ea\u30d4\u30f3\u6d77\u5916\u9032\u51fa\u30bb\u30df\u30ca\u30fc\uff08\u65e5\u6642\u30fb\u4f1a\u5834\uff09<\/strong>\u3092\u3054\u660e\u8a18\u304f\u3060\u3055\u3044<\/strong><\/span><\/p>\n

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