\u00a0<\/p>\n
\u4f4e\u7a0e\u7387\u306e\u305f\u3081\u306b\u3001\u8ca1\u52d9\u4e0a\u306e\u672c\u62e0\u5730\u3068\u3057\u3066\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u7d71\u62ec\u62e0\u70b9\u3092\u8a2d\u3051\u3001\u305d\u3053\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u4f1a\u793e\u306b\u878d\u8cc7\u3092\u884c\u3046\u3053\u3068\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u5916\u306e\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u878d\u8cc7\u3092\u53d7\u3051\u308b\u3088\u3046\u306a\u5834\u5408\u3068\u6bd4\u8f03\u3057\u3066\u3001\u52b9\u7387\u306e\u3088\u3044\u8cc7\u91d1\u904b\u7528\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n \u00a0<\/p>\n \u3057\u304b\u3057\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u304b\u3089\u3067\u3082\u3059\u3079\u3066\u306e\u56fd\u3068\u81ea\u7531\u306b\u304a\u91d1\u306e\u51fa\u3057\u5165\u308c\u304c\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u307e\u305f\u30ed\u30fc\u30f3\u3092\u884c\u3046\u306b\u3082\u7a0e\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n \u00a0<\/p>\n \u4eca\u56de\u306f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3068\u4ed6\u56fd\u3068\u306e\u9593\u3067\u30b0\u30eb\u30fc\u30d7\u9593\u30ed\u30fc\u30f3\u3092\u7d44\u3080\u3053\u3068\u3092\u5ff5\u982d\u306b\u3001\u7a0e\u52d9\u4e0a\u306e\u6271\u3044\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/span><\/p>\n \u30b0\u30eb\u30fc\u30d7\u9593\u30ed\u30fc\u30f3\u306e\u539f\u5247<\/b><\/p>\n \u00a0<\/p>\n \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u8ca1\u52d9\u4e0a\u306e\u7d71\u62ec\u4f1a\u793e\u3092\u8a2d\u3051\u308b\u5834\u5408\u3001\u4ed6\u56fd\u306b\u3042\u308b\u30b0\u30eb\u30fc\u30d7\u5185\u4f1a\u793e\u3068\u30ed\u30fc\u30f3\u3092\u7d44\u3080\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n \u00a0<\/p>\n \u591a\u304f\u306e\u65e5\u7cfb\u4f01\u696d\u306f\u3001\u65e5\u672c\u304b\u3089\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u878d\u8cc7\u3092\u884c\u3046\u5f62\u3067\u8cc7\u91d1\u3092\u6295\u5165\u3057\u3001\u305d\u3053\u304b\u3089\u307e\u305f\u4ed6\u56fd\u306e\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u5bfe\u3057\u3066\u8cc7\u91d1\u8abf\u9054\u3059\u308b\u5f62\u3067\u30ed\u30fc\u30f3\u3092\u7d44\u307f\u307e\u3059\u3002<\/span><\/p>\n \u00a0<\/p>\n \u3044\u305a\u308c\u3082\u3001\u30ed\u30fc\u30f3\u5951\u7d04\u66f8\u3092\u7de0\u7d50\u3057\u3066\u671f\u9593\u3092\u5b9a\u3081\u3001\u9069\u5f53\u306a\u5229\u7387\u3067\u8a2d\u5b9a\u3057\u3066\u7d44\u3080\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n \u00a0<\/p>\n \u878d\u8cc7\u5148\u306e\u4f1a\u793e\u306e\u8cc7\u91d1\u7e70\u308a\u3092\u8003\u3048\u3001\u5229\u606f\u3082\u8003\u616e\u3057\u305f\u5f62\u3067\u8fd4\u6e08\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3001\u91d1\u984d\u306a\u3069\u3092\u6c7a\u3081\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u5229\u606f\u306e\u652f\u6255\u3044\u306b\u969b\u3057\u3066\u306f\u5404\u56fd\u3067\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3042\u308b\u305f\u3081\u3001\u3053\u306e\u70b9\u306b\u3082\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n \u00a0<\/p>\n \u305f\u3060\u3057\u3001\u3053\u3046\u3057\u305f\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u306f\u3001\u5c02\u3089\u5404\u56fd\u3067\u72ec\u7acb\u3057\u305f\u6cd5\u4eba\u3068\u3057\u3066\u306e\u53d6\u6271\u3092\u53d7\u3051\u308b\u305f\u3081\u3001\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u3067\u3042\u308b\u3053\u3068\u3084\u3001\u51fa\u8cc7\u6bd4\u7387\u306a\u3069\u306b\u3088\u308b\u5f71\u97ff\u306f\u8003\u616e\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n \u00a0<\/p>\n \u307e\u305f\u3001\u30b0\u30eb\u30fc\u30d7\u9593\u3067\u306f\u3042\u3063\u3066\u3082\u3001\u30ed\u30fc\u30f3\u306f\u5951\u7d04\u66f8\u901a\u308a\u306b\u8fd4\u91d1\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n \u671f\u9650\u5185\u306b\u8fd4\u91d1\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u65b0\u305f\u306a\u30ed\u30fc\u30f3\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3001\u8fd4\u6e08\u3067\u304d\u306a\u304b\u3063\u305f\u91d1\u984d\u3092\u65b0\u305f\u306b\u501f\u308a\u53d7\u3051\u305f\u3053\u3068\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3078\u306e\u8cc7\u91d1\u8abf\u9054<\/b><\/p>\n \u00a0<\/p>\n \u65e5\u672c\u306a\u3069\u89aa\u4f1a\u793e\u304b\u3089\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u8cc7\u91d1\u8abf\u9054\u3059\u308b\u5834\u5408\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u304b\u3089\u65e5\u672c\u3078\u5229\u606f\u306e\u652f\u6255\u3044\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/span><\/p>\n \u00a0<\/p>\n \u3053\u306e\u5229\u606f\u306f\u3001\u65e5\u672c\u6cd5\u4eba\u304c\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u56fd\u5185\u3067\u4e0a\u3052\u305f\u53ce\u76ca\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u304c\u65e5\u672c\u6cd5\u4eba\u306e\u4ee3\u308f\u308a\u306b\u7d0d\u7a0e\u3092\u884c\u3046\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff08Withholding Tax\uff09\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/span><\/p>\n \u00a0<\/p>\n \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u30ed\u30fc\u30f3\u5229\u606f\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7387\u306f\uff11\uff15\uff05\u3067\u3059\u304c\u3001\u65e5\u661f\u79df\u7a0e\u6761\u7d04\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3001\uff11\uff10\uff05\u306e\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n \u00a0<\/p>\n \u79df\u7a0e\u6761\u7d04\u9069\u7528\u306e\u305f\u3081\u306b\u306f\u3001\u65e5\u672c\u306e\u56fd\u7a0e\u5e81\u304c\u62bc\u5370\u3057\u305f\u8a72\u5f53\u671f\u9593\u306e\u5c45\u4f4f\u8005\u8a3c\u660e\uff08Certificate of Residence\uff1aCOR\uff09\u3092\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u7a0e\u52d9\u5f53\u5c40IRAS\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u304b\u3089\u306e\u8cc7\u91d1\u8abf\u9054<\/b><\/p>\n \u00a0<\/p>\n \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u304b\u3089\u4ed6\u56fd\u3078\u306e\u8cc7\u91d1\u8abf\u9054\u3092\u30b0\u30eb\u30fc\u30d7\u9593\u30ed\u30fc\u30f3\u3067\u884c\u3046\u5834\u5408\u3001\u305d\u306e\u5229\u606f\u306b\u306f\u5f53\u8a72\u4ed6\u56fd\u3067\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n \u00a0<\/p>\n \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306f\u591a\u304f\u306e\u56fd\u3068\u306e\u9593\u3067\u79df\u7a0e\u6761\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u30ed\u30fc\u30f3\u5229\u606f\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306b\u306f\u6982\u306d\uff11\uff10\uff05\u306e\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n \u00a0<\/p>\n \u4e00\u65b9\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u306f\u3001\u3053\u306e\u30ed\u30fc\u30f3\u5229\u606f\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u56fd\u5185\u3067\u3082\u6cd5\u4eba\u6240\u5f97\u7a0e\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n \u00a0<\/p>\n \u3057\u304b\u3057\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\uff08Foreign Tax Credit\uff09\u3068\u3057\u3066\u3001\u3059\u3067\u306b\u5f53\u8a72\u4ed6\u56fd\u3067\u652f\u6255\u308f\u308c\u305f\uff11\uff10\uff05\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u3053\u306e\u30ed\u30fc\u30f3\u5229\u606f\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u306e\u306f\uff11\uff17\uff05\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u3046\u3061\uff17\uff05\u5206\u3060\u3051\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n \u8cc7\u91d1\u9084\u6d41\u3092\u884c\u3046\u307e\u3067\u306f\u975e\u8ab2\u7a0e<\/b><\/p>\n \u00a0<\/p>\n \u30ed\u30fc\u30f3\u5229\u606f\u306b\u95a2\u3057\u3066\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u7a0e\u6cd5\u4e0a\u3001\u7279\u5225\u306b\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u306e\u304c\u3001\u8cc7\u91d1\u9084\u6d41\u3092\u884c\u308f\u306a\u3044\u5834\u5408\u3067\u3059\u3002<\/span><\/p>\n \u00a0<\/p>\n \u5b9f\u969b\u306b\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u81ea\u4f53\u3082\u9001\u91d1\u3092\u884c\u3046\u5834\u5408\u306b\u306e\u307f\u8ab2\u7a0e\u3055\u308c\u308b\u5834\u5408\u304c\u591a\u3044\u306e\u3067\u3059\u304c\u3001\u540c\u69d8\u306b\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u304c\u30ed\u30fc\u30f3\u3092\u884c\u3063\u3066\u3044\u308b\u878d\u8cc7\u5148\u306e\u6cd5\u4eba\u304b\u3089\u5229\u606f\u5206\u306e\u9084\u6d41\u3092\u53d7\u3051\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u3053\u306e\u91d1\u984d\u306f\u53d7\u53d6\u5229\u606f\u3068\u3057\u3066\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u4e00\u65b9\u3067\u3001\u7a0e\u52d9\u4e0a\u306f\u975e\u8ab2\u7a0e\u306e\u5bfe\u5fdc\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n \u00a0<\/p>\n \u6700\u7d42\u7684\u306b\u30ed\u30fc\u30f3\u306e\u8fd4\u6e08\u304c\u884c\u308f\u308c\u3001\u5229\u606f\u3082\u9084\u6d41\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u969b\u3001\u521d\u3081\u3066\u5168\u984d\u304c\u76ca\u91d1\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n \u00a0<\/p>\n \u30bf\u30a4\u30df\u30f3\u30b0\u304c\u305a\u308c\u308b\u3060\u3051\u3067\u3001\u57fa\u672c\u7684\u306b\u306f\u8ab2\u7a0e\u6240\u5f97\u3068\u306a\u308b\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n \u00a0<\/p>\n \u4ee5\u4e0a\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3068\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u9593\u3067\u3088\u304f\u884c\u308f\u308c\u308b\u30ed\u30fc\u30f3\u306b\u3064\u3044\u3066\u3001\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3057\u307e\u3057\u305f\u3002<\/span><\/p>\n \u00a0<\/p>\n \u7a0e\u52d9\u306b\u95a2\u3059\u308b\u304a\u554f\u3044\u5408\u308f\u305b\u306f\u3082\u3061\u308d\u3093\u3001\u4f1a\u8a08\u3084\u52b4\u52d9\u306b\u95a2\u3059\u308b\u304a\u554f\u3044\u5408\u308f\u305b\u3082\u3001\u304a\u5f85\u3061\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n \u00a0<\/p>\n \u3053\u3061\u3089\u306e\u8a18\u4e8b\u306b\u95a2\u3059\u308b\u8cea\u554f\u3001\u305d\u306e\u4ed6\u304a\u554f\u3044\u5408\u308f\u305b\u306f\u3053\u3061\u3089\u304b\u3089\uff01<\/p>\n \u00a0<\/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
<\/p>\n
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\n![\"\u554f\u3044\u5408\u308f\u305b\u30d5\u30a9\u30fc\u30e0\"](\"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-content\/uploads\/2021\/04\/5f516f8bd558f13d0734ba08a12d7d05-300x59.png\")
<\/a><\/p>\n
\n\uff5e▶YouTuber<\/strong><\/span>\u306b\u306a\u308a\u307e\u3057\u305f\uff01\uff5e<\/h2>\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
\u305c\u3072\u4e00\u5ea6\u3054\u89a7\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\uff01<\/p>\n
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