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{"id":260,"date":"2017-07-10T11:06:43","date_gmt":"2017-07-10T11:06:43","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/singapore_blog\/qa%e9%83%a8%e5%88%86%e5%85%8d%e7%a8%8e%e5%88%b6%e5%ba%a6%e3%81%ae%e9%81%a9%e7%94%a8%e5%8f%af%e5%90%a6%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6\/"},"modified":"2021-04-27T08:37:48","modified_gmt":"2021-04-27T08:37:48","slug":"partial-tax-exemption-system","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/partial-tax-exemption-system\/","title":{"rendered":"(Q&A)\u90e8\u5206\u514d\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u53ef\u5426\u306b\u3064\u3044\u3066"},"content":{"rendered":"\u3000\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u99d0\u5728\u54e1\u306e\u5ca9\u57ce\u3067\u3059\u3002\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u304a\u3051\u308b\u90e8\u5206\u514d\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u53ef\u5426\u306b\u3064\u3044\u3066\u3001\u8cea\u554f\u4e8b\u4f8b\u3092\u7528\u3044\u3066\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n
<\/p>\n
Q. \u4ee5\u524d\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u7a0e\u5236\u3092\u8abf\u3079\u3066\u3044\u305f\u6642\u306b\u90e8\u5206\u7a0e\u984d\u514d\u9664\u5236\u5ea6\u304c\u3042\u3063\u305f\u304b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u90e8\u5206\u7a0e\u984d\u514d\u9664\u5236\u5ea6\u3068\u3044\u3046\u306e\u306f\u3001\u5f0a\u793e\u73fe\u5730\u6cd5\u4eba\u3067\u306f\u9069\u7528\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n
<\/p>\n
A. \u90e8\u5206\u514d\u7a0e\u5236\u5ea6\u306f\u3054\u3056\u3044\u307e\u3059\u304c\u3001\u591a\u304f\u306e\u4f1a\u793e\u306b\u304a\u3044\u3066\u3001\u4ee5\u4e0b\u306equalification\u3092\u6e80\u305f\u3055\u306a\u3044\u305f\u3081\u3001\u9069\u7528\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n
<\/p>\n
The company must not have more than 20 shareholders throughout the basis period for that YA where:<\/p>\n
i. all of the shareholders individuals “beneficially and directly” holding the shares in their own names; or<\/p>\n
<\/p>\n
ii. at least one shareholder is an individual “beneficially and directly” holding at least 10% of the issued ordinary shares of the company<\/p>\n
<\/p>\n
\u8981\u3059\u308b\u306b\u3001\u682a\u4e3b\u304c\u500b\u4eba\u3001\u306a\u3044\u3057\u306f\u500b\u4eba\u682a\u4e3b\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u6cd5\u4eba\u682a\u4e3b\u3068\u3044\u3046\u30b1\u30fc\u30b9\u304c\u591a\u304f\u3001\u90e8\u5206\u514d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u591a\u304f\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n
<\/p>\n
<\/p>\n
<\/p>\n
<\/p>\n
\u3010\u554f\u3044\u5408\u308f\u305b\u5148\u3011<\/p>\n
Tokyo Consulting Firm Co. Pte. Ltd.,<\/p>\n
\u5ca9\u57ce \u5fb3\u6717\uff08iwaki noriaki\uff09<\/p>\n
iwaki.noriaki@tokyoconsultinggroup.com<\/a><\/p>\n+65-8363-9858<\/p>\n
\u3000<\/p>\n
![\"\"](\"http:\/\/blogimg.goo.ne.jp\/user_image\/25\/3e\/f87806814f508ad6c53afb0652df2969.jpg\")
<\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u3000\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u99d0\u5728\u54e1\u306e\u5ca9\u57ce\u3067\u3059\u3002\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u304a\u3051\u308b\u90e8\u5206\u514d\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u53ef\u5426\u306b\u3064\u3044\u3066\u3001\u8cea\u554f\u4e8b\u4f8b\u3092\u7528\u3044\u3066\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002 Q. \u4ee5\u524d\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u7a0e\u5236\u3092\u8abf\u3079\u3066\u3044\u305f\u6642\u306b\u90e8\u5206\u7a0e\u984d\u514d\u9664\u5236\u5ea6\u304c\u3042\u3063 […]","protected":false},"author":1,"featured_media":806,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_mi_skip_tracking":false,"footnotes":""},"categories":[17,8],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/posts\/260"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/comments?post=260"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/posts\/260\/revisions"}],"predecessor-version":[{"id":347,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/posts\/260\/revisions\/347"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/media\/806"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/media?parent=260"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/categories?post=260"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/tags?post=260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}