<br />
<b>Warning</b>:  Undefined array key "global_protection_id" in <b>/home/netst/kuno-cpa.co.jp/public_html/singapore_blog/wp-content/plugins/content-protector/inc/class-ps-rest-handler.php</b> on line <b>51</b><br />
{"id":304,"date":"2018-05-07T10:52:48","date_gmt":"2018-05-07T10:52:48","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/singapore_blog\/%e6%81%92%e4%b9%85%e7%9a%84%e6%96%bd%e8%a8%ad%ef%bc%88%ef%bd%90%ef%bd%85%ef%bc%89%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6\/"},"modified":"2021-04-20T08:52:05","modified_gmt":"2021-04-20T08:52:05","slug":"permanent-establishment","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/permanent-establishment\/","title":{"rendered":"\u6052\u4e45\u7684\u65bd\u8a2d\uff08\uff30\uff25\uff09\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p>\u4f1a\u793e\u5f62\u614b\u3092\u8003\u3048\u308b\u3046\u3048\u3067\u3001\u6240\u5f97\u7a0e\u306a\u3069\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u306f\u975e\u5e38\u306b\u5927\u304d\u306a\u8ad6\u70b9\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3092\u8003\u3048\u308b\u3046\u3048\u3067\u6052\u5e38\u7684\u306b\u7d4c\u6e08\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u308b\u6bcd\u4f53\u3068\u8a8d\u8b58\u3055\u308c\u308b\u57fa\u6e96\u304cPermanent Establishment\uff08\u6052\u4e45\u7684\u65bd\u8a2d\u3001\uff30\uff25\uff09\u3067\u3059\u304c\u3001\u305d\u306e\u6982\u5ff5\u306f\u56fd\u3054\u3068\u306b\u7570\u306a\u308b\u3070\u304b\u308a\u3067\u306a\u304f\u3001\u5404\u56fd\u9593\u306e\u79df\u7a0e\u6761\u7d04\u306b\u3088\u3063\u3066\u3082\u5224\u5b9a\u304c\u5fae\u5999\u306b\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u304a\u3051\u308b\uff30\uff25\u306f\u3001\u300c\u4e8b\u696d\u306e\u4e00\u90e8\u30fb\u5168\u90e8\u304c\u884c\u308f\u308c\u308b\u7279\u5b9a\u306e\u5834\u6240\u300d\u3068\u3044\u3046\u5b9a\u7fa9\u3067\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u5834\u6240\u304c\u8a72\u5f53\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>(a)\u4e8b\u696d\u306e\u7ba1\u7406\u6240\u30fb\u4e8b\u52d9\u6240<\/p>\n<p>(b)\u5de5\u5834\u30fb\u4f5c\u696d\u5834\u30fb\u5efa\u7bc9\u5de5\u4e8b\u73fe\u5834<\/p>\n<p>(c)\u652f\u5e97<\/p>\n<p>(d)\u5929\u7136\u8cc7\u6e90\u63a1\u53d6\u5834\u6240<\/p>\n<p>(e)\u8fb2\u5712<\/p>\n<p>(f)\u5009\u5eab<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e00\u65b9\u3001\u65e5\u672c\u30fb\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u9593\u306e\u79df\u7a0e\u6761\u7d04\u3067\u306f\u3001\u4e0a\u8a18\u306e(e)\u8fb2\u5712\u3001(f)\u5009\u5eab\u304c\uff30\uff25\u306b\u8a72\u5f53\u3059\u308b\u3068\u3044\u3046\u6761\u9805\u306f\u3042\u308a\u307e\u305b\u3093\uff08\u65e5\u661f\u79df\u7a0e\u6761\u7d04\u7b2c\uff15\u6761\uff09\u3002<\/p>\n<p>\u66f4\u306b\u3001\u4f01\u696d\u306e\u305f\u3081\u306b\u6e96\u5099\u7684\u3001\u88dc\u52a9\u7684\u306a\u6027\u683c\u306e\u6d3b\u52d5\u306e\u307f\u3092\u884c\u3046\u76ee\u7684\u3067\u4e8b\u696d\u3092\u884c\u3046\u5834\u6240\u3092\u4fdd\u6709\u3059\u308b\u5834\u5408\u306b\u306f\u3001\uff30\uff25\u3068\u307f\u306a\u3055\u308c\u306a\u3044\u3068\u3044\u3046\u898f\u5b9a\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u306f\u3001\u4f01\u696d\u3092\u8a98\u81f4\u3057\u305f\u3044\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u3068\u3063\u3066\u3001\u6e96\u5099\u7684\u3001\u88dc\u52a9\u7684\u306a\u6d3b\u52d5\u306e\u6bb5\u968e\u3067\u8ab2\u7a0e\u3092\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3001\u4f01\u696d\u9032\u51fa\u306e\u8db3\u67b7\u3068\u306a\u308b\u3053\u3068\u3092\u907f\u3051\u305f\u3044\u3068\u3044\u3046\u610f\u5411\u304c\u53cd\u6620\u3055\u308c\u305f\u3082\u306e\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u4ed6\u4eba\u306e\u540d\u7fa9\u3067\u4ee5\u4e0b\u306e\u6d3b\u52d5\u3092\u884c\u3046\u4e3b\u4f53\u3092\u3001\uff30\uff25\u3092\u4fdd\u6709\u3059\u308b\u3082\u306e\u3068\u307f\u306a\u3059\u898f\u5b9a\uff08\u4ee3\u7406\u4eba\uff30\uff25\uff09\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>(a)\u4ee3\u7406\u3067\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b<\/p>\n<p>(b)\u4ee3\u7406\u3067\u5f15\u304d\u6e21\u3059\u76ee\u7684\u3067\u7269\u8cc7\u3092\u4fdd\u7ba1\u3059\u308b<\/p>\n<p>(c)\u4ee3\u7406\u3067\u53cd\u5fa9\u3057\u3066\u6ce8\u6587\u3092\u5f15\u304d\u53d7\u3051\u308b<\/p>\n<p>&nbsp;<\/p>\n<p>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u5730\u57df\u7d71\u62ec\u62e0\u70b9\u3092\u7f6e\u304d\u3001\u305d\u3053\u304b\u3089\u5404\u56fd\u3078\u306e\u9032\u51fa\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u306f\u3001\u500b\u3005\u306e\u6848\u4ef6\u3054\u3068\u306b\u5c02\u9580\u7684\u306a\u8abf\u67fb\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\uff30\uff25\u306b\u95a2\u3059\u308b\u304a\u554f\u3044\u5408\u308f\u305b\u3082\u3001\u304a\u6c17\u8efd\u306b\u304a\u5bc4\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p align=\"left\">\u3010\u554f\u3044\u5408\u308f\u305b\u5148\u3011<\/p>\n<p align=\"left\">\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n<p align=\"left\">\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u30d6\u30e9\u30f3\u30c1<\/p>\n<p align=\"left\">\u8fd1\u85e4\u8cb4\u653f<\/p>\n<p align=\"left\">kondo.takamasa@tokyoconsultinggroup.com<\/p>\n<p align=\"left\">+65-6632-3589<\/p>\n<p align=\"left\">http:\/\/www.kuno-cpa.co.jp\/form\/<\/p>\n<p align=\"left\">\n<p><a href=\"http:\/\/www.kuno-cpa.co.jp\/form\/\"><img decoding=\"async\" src=\"http:\/\/blogimg.goo.ne.jp\/user_image\/25\/3e\/f87806814f508ad6c53afb0652df2969.jpg\" alt=\"\" border=\"0\" \/><\/a><span style=\"font-size: 14px;\">\u00a0<\/span><\/p>\n<p align=\"left\">\u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u6700\u65b0\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306e\u6b63\u78ba\u6027\u53ca\u3073\u5b89\u5168\u6027\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a72\u5f53\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u88ab\u3063\u305f\u3044\u304b\u306a\u308b\u640d\u5bb3\u306b\u3064\u3044\u3066\u3082\u60c5\u5831\u63d0\u4f9b\u8005\u53ca\u3073\u5f53\u793e\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u4e26\u3073\u306bTokyo Consulting Firm Co., Pte. Ltd.\uff09\u306f\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"\u4f1a\u793e\u5f62\u614b\u3092\u8003\u3048\u308b\u3046\u3048\u3067\u3001\u6240\u5f97\u7a0e\u306a\u3069\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u306f\u975e\u5e38\u306b\u5927\u304d\u306a\u8ad6\u70b9\u3067\u3059\u3002 &nbsp; \u3053\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3092\u8003\u3048\u308b\u3046\u3048\u3067\u6052\u5e38\u7684\u306b\u7d4c\u6e08\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u308b\u6bcd\u4f53\u3068\u8a8d\u8b58\u3055\u308c\u308b\u57fa\u6e96\u304cPermanent Establishmen [&hellip;]","protected":false},"author":1,"featured_media":385,"comment_status":"closed","ping_status":"closed","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\/304"}],"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=304"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/posts\/304\/revisions"}],"predecessor-version":[{"id":401,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/posts\/304\/revisions\/401"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/media\/385"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/media?parent=304"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/categories?post=304"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/tags?post=304"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}