\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\u6d77\u5916\u53d6\u5f15\u304c\u591a\u3044\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u304a\u3044\u3066\u306f\u3001\u6e90\u6cc9\u7a0e\u306e\u53d6\u308a\u6271\u3044\u304c\u3088\u304f\u8b70\u8ad6\u306b\u3042\u304c\u308a\u307e\u3059\u3002\u5b9f\u969b\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u969b\u306b\u77e5\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5f53\u7136\u5951\u7d04\u306e\u7de0\u7d50\u6642\u306b\u305d\u306e\u5185\u5bb9\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u304a\u3044\u3066\u6e90\u6cc9\u7a0e\u306e\u5bfe\u8c61\u53d6\u5f15\u3068\u306a\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n

 <\/p>\n

a. Interest, Commission, fee in connection with any loan or indebtedness<\/p>\n

 <\/p>\n

b. Royalty or other payments for the use or the right to use any movable property;<\/p>\n

 <\/p>\n

c. Payments for the use or the right to use scientific, technical, industrial or commercial knowledge or information or for the rendering of assistance or service in connection with the application or use of such knowledge or information<\/p>\n

 <\/p>\n

d. Payments of management fees<\/p>\n

 <\/p>\n

e. Rent or other payments for the use of any movable property<\/p>\n

 <\/p>\n

f. Payments for the purchase of real property from a non-resident property trader<\/p>\n

 <\/p>\n

g. Structured products (other than payments which qualify for the tax exemption under section 13(1)(zj) of the Income Tax Act<\/p>\n

 <\/p>\n

h. Distribution of real estate investment trust(REIT)<\/p>\n

 <\/p>\n

\u6b21\u9031\u3088\u308a\u3001\u4e00\u822c\u7684\u306a\u4e8b\u696d\u306b\u4fc2\u308b\u9805\u76ee\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

 <\/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

 <\/p>\n

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