2010\u5e74\u4ee5\u6765\u300117\uff05\u3068\u3044\u3046\u6cd5\u4eba\u7a0e\u7387\u3067\u3001\u30a2\u30b8\u30a2\u3067\u3082\u6709\u6570\u306e\u4f4e\u7a0e\u7387\u56fd\u3068\u3057\u3066\u5916\u8cc7\u3092\u547c\u3073\u8fbc\u3093\u3067\u304d\u305f\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u3059\u304c\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\uff08Foreign Tax Credit\uff09\u3068\u3044\u3046\u5236\u5ea6\u304c\u5b58\u5728\u3057\u3066\u3044\u308b\u3053\u3068\u306f\u3001\u3042\u307e\u308a\u77e5\u3089\u308c\u3066\u3044\u306a\u3044\u3088\u3046\u306b\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n

\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306f\u5fb4\u7a0e\u306b\u5bfe\u3059\u308b\u8003\u3048\u65b9\u304c\u5c5e\u5730\u4e3b\u7fa9\u3001\u6240\u5f97\u306e\u767a\u751f\u3057\u305f\u5834\u6240\u3067\u306e\u307f\u8ab2\u7a0e\u3055\u308c\u308b\u3079\u304d\u3060\u3068\u3044\u3046\u8003\u3048\u65b9\u3067\u904b\u55b6\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u4f8b\u3048\u3070\u500b\u4eba\u6240\u5f97\u7a0e\u306b\u306f\u3001\u307b\u304b\u306e\u5916\u56fd\u3068\u65e5\u672c\u3068\u306e\u9593\u3067\u767a\u751f\u3059\u308b\u3088\u3046\u306a\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u5236\u5ea6\u306f\u5b58\u5728\u3057\u307e\u305b\u3093\u3002<\/p>\n

\u3057\u304b\u3057\u3001\u6cd5\u4eba\u9593\u3067\u306e\u53d6\u5f15\u3068\u306a\u308c\u3070\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3068\u8af8\u5916\u56fd\u306e\u79df\u7a0e\u6761\u7d04\u304c\u3082\u306e\u3092\u8a00\u3044\u307e\u3059\u3002\u6d77\u5916\u9001\u91d1\u306b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u304c\u767a\u751f\u3059\u308b\u306e\u306f\u4e00\u822c\u7684\u3067\u3059\u304c\u3001\u305d\u308c\u3068\u7d44\u307f\u5408\u308f\u305b\u305f\u5408\u8a08\u304c\u6cd5\u7684\u306a\u7a0e\u7387\u3088\u306a\u308b\u3088\u3046\u3001\u8abf\u6574\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u305d\u3053\u3067\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u306e\u304c\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3002\u4eca\u56de\u306f\u3001\u305d\u306e\u8a73\u7d30\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

\u76ee\u6b21<\/p>

1<\/span> \u307e\u305a\u306f\u57fa\u672c\u306e\uff24\uff34\uff21\uff01<\/a><\/li>
2<\/span> \uff24\uff34\uff21\u304c\u306a\u304b\u3063\u305f\u3089\uff1f\u3000\u4e00\u65b9\u7684\u306b\u5bfe\u5fdc\u3057\u307e\u3059\uff01<\/a><\/li>
3<\/span> \u6ce8\u610f\u70b9\u306f\uff1f\u300017\uff05\u306e\u7a0e\u7387\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u81ea\u4f53\u3067\u3059\uff01<\/a><\/li>
4<\/span> \u3055\u3089\u306b\u4fbf\u5229\u306a\u8003\u3048\u65b9\u3001\uff26\uff34\uff23\u30d7\u30fc\u30ea\u30f3\u30b0\u3068\u306f\uff1f<\/a><\/li>
5<\/span> \u3044\u3064\u7533\u544a\u3059\u308c\u3070\u3044\u3044\uff1f\u3000\u6cd5\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u6642\u3067\u3059\uff01<\/a><\/li><\/ul><\/div>\n
\u307e\u305a\u306f\u57fa\u672c\u306e\uff24\uff34\uff21\uff01<\/span><\/h3>\n
\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u306f\u3001\u4e8c\u91cd\u8ab2\u7a0e\u306e\u56de\u907f\u3067\u3059\u3002
\n\u3044\u308f\u3086\u308b\u300c\u79df\u7a0e\u6761\u7d04\u300d\u306f\u3001\u82f1\u8a9e\u3067Avoidance of Double Taxation Agreement\u3068\u3044\u3044\u3001\u5f8c\u308d\u306e3\u8a9e\u306e\u982d\u6587\u5b57\u3092\u3068\u3063\u3066\uff24\uff34\uff21\u3068\u7565\u3057\u3066\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n
\u3053\u308c\u306f\u30012\u304b\u56fd\u306b\u307e\u305f\u304c\u308b\u53d6\u5f15\u304c\u3042\u3063\u305f\u5834\u5408\u30011\u304b\u56fd\u3067\u652f\u6255\u308f\u308c\u305f\u7a0e\u91d1\u304c\u4ed6\u56fd\u3067\u3082\u5fb4\u53ce\u3055\u308c\u3066\u3057\u307e\u3046\u3068\u4e8c\u91cd\u8ab2\u7a0e\u3068\u306a\u308b\u305f\u3081\u3001\u3053\u308c\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u4ed6\u56fd\u306e\u5074\u3067\u5f53\u8a721\u304b\u56fd\u306e\u5fb4\u7a0e\u5206\u3092\u76f8\u6bba\u3059\u308b\u3001\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002<\/p>\n
<\/p>\n
\u4f8b\u3048\u3070\u3001\u3042\u308b\u56fd\u306e\uff21\u793e\u304b\u3089S$10,000\u306e\u5229\u606f\u304c\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\uff22\u793e\u306b\u632f\u308a\u8fbc\u307e\u308c\u308b\u3068\u3059\u308b\u3068\u3001\uff21\u793e\u306f\u9001\u91d1\u5f8c\u306b10\uff05\u306b\u5f53\u305f\u308bS$1,000\u3092\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3068\u3057\u3066\u81ea\u56fd\u306e\u7a0e\u52d9\u7f72\u306b\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002
\n\uff22\u793e\u306e\u307b\u3046\u3067\u306f\u53d7\u53d6\u5229\u606f\u3068\u3057\u3066S$10,000\u5165\u91d1\u3057\u305f\u3089\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u6cbf\u3063\u3066S$1,700\u7d0d\u4ed8\u306e\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\uff08\u7c21\u6613\u7684\u306b17\uff05\u3068\u3057\u307e\u3059\uff09\u3002
\n\u3059\u308b\u3068\u3001\u540c\u3058S$10,000\u306b\u5bfe\u3057\u3066\u3001\u53cc\u65b9\u3067\u5408\u8a0827\uff05\u7a0e\u91d1\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002
\n\uff21\u793e\u304c\u652f\u6255\u3063\u305f\u91d1\u984d\u3092\u8a3c\u660e\u3057\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u5074\u3067S$1,000\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u30012\u793e\u30fb2\u304b\u56fd\u5408\u8a08\u306e\u7d0d\u7a0e\u984d\u304c\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u7a0e\u738717\uff05\u3092\u8d85\u3048\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u3068\u3044\u3046\u306e\u304c\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3067\u3059\u3002<\/p>\n
$\"\"$ <\/p>\n
\u306a\u304a\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306f\u30a2\u30e1\u30ea\u30ab\u306a\u3069\u4f8b\u5916\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u4e16\u754c\u4e2d\u306e\u4e3b\u8981\u306a\u5916\u56fd\u3068\uff24\uff34\uff21\u3092\u7de0\u7d50\u3057\u3066\u304a\u308a\u3001\u307b\u3068\u3093\u3069\u306e\u5834\u5408\u3067\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7387\u304c10\uff05\u306b\u6291\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u3053\u306e\u5834\u5408\u3001\uff21\u793e\u306b\u5f53\u305f\u308b\u76f8\u624b\u306e\u56fd\u306e\u4f1a\u793e\u304c\u5f53\u8a72\u4ed6\u56fd\u306b\u3042\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3001\uff23\uff2f\uff32\uff08Certificate of Residence\uff09\u3092\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u7a0e\u52d9\u5f53\u5c40\uff29\uff32\uff21\uff33\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n
<\/p>\n
\uff24\uff34\uff21\u304c\u306a\u304b\u3063\u305f\u3089\uff1f\u3000\u4e00\u65b9\u7684\u306b\u5bfe\u5fdc\u3057\u307e\u3059\uff01<\/span><\/h3>\n
\u3067\u306f\u3001\u79df\u7a0e\u6761\u7d04\u304c\u306a\u3044\u56fd\u3068\u306e\u3084\u308a\u53d6\u308a\u3067\u306f\u3001\u4e8c\u91cd\u8ab2\u7a0e\u304c\u767a\u751f\u3057\u3066\u3057\u307e\u3046\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n
\u5b9f\u306f\u65e5\u672c\u306e\u5834\u5408\u3082\u540c\u3058\u306a\u306e\u3067\u3059\u304c\u3001\u4ed6\u56fd\u3067\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3092\u7d0d\u4ed8\u3057\u305f\u4e8b\u5b9f\u304c\u3042\u308c\u3070\u3001\u6761\u7d04\u304c\u306a\u304f\u3066\u3082\u4e00\u65b9\u7684\u306b\u7d0d\u4ed8\u984d\u3092\u9084\u4ed8\u3059\u308b\u3001\uff35\uff34\uff23\uff08Unilateral Tax Credit\uff09\u3068\u3044\u3046\u5236\u5ea6\u304c\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u306f\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n
\u3053\u308c\u306b\u3088\u308a\u3001\u57fa\u672c\u7684\u306b\u306f\u307b\u3068\u3093\u3069\u306e\u5916\u56fd\u6e90\u6cc9\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u6ce8\u610f\u70b9\u306f\uff1f\u300017\uff05\u306e\u7a0e\u7387\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u81ea\u4f53\u3067\u3059\uff01<\/span><\/h3>\n
\u5b9f\u306f\u3001\u3053\u3053\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u306f\u3001\u6bd4\u8f03\u7684\u4f4e\u3044\u3068\u3044\u308f\u308c\u308b\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u6cd5\u4eba\u7a0e\u7387\u3067\u3059\u3002
\n\u4e0a\u306e\u4f8b\u3067\u306f\uff21\u793e\u306e\u56fd\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7387\u306f10\uff05\u3067\u3059\u304c\u3001\u3082\u3057\uff21\u793e\u304c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7387\u306e\u9ad8\u3044\u56fd\u306b\u3042\u3063\u3066\u3001\u4f8b\u3048\u307020\uff05\u306e\u7a0e\u7387\u3067\u7a0e\u91d1\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u6cd5\u4eba\u7a0e\u7387\u306e17\uff05\u4ee5\u4e0a\u306f\u9084\u4ed8\u3055\u308c\u305a\u30013\uff05\u306f\u623b\u3063\u3066\u304d\u307e\u305b\u3093\u3002<\/p>\n
<\/p>\n
\u307e\u305f\u3001\u3044\u304f\u3089\u4e8c\u91cd\u8ab2\u7a0e\u3092\u56de\u907f\u3059\u308b\u6761\u7d04\u304c\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u305d\u3082\u305d\u3082\u7a0e\u91d1\u306e\u5fb4\u53ce\u304c\u884c\u308f\u308c\u306a\u3044\u72b6\u6cc1\u3067\u3042\u308c\u3070\u3001\u9084\u4ed8\u3068\u3044\u3046\u8003\u3048\u65b9\u306f\u53d6\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n
\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u6761\u4ef6\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u307e\u3068\u3081\u3089\u308c\u307e\u3059\uff1a
\n\uff11\uff0e\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u3042\u308b\u4f1a\u793e\u304c\u5c45\u4f4f\u8005\u3068\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3042\u308b\u3053\u3068
\n\uff12\uff0e\u5229\u76ca\u304c\u51fa\u3066\u3044\u308b\u3053\u3068\uff08\u8d64\u5b57\u3067\u7d0d\u7a0e\u984d\u304c\u30bc\u30ed\u306f\u3044\u3051\u306a\u3044\uff09
\n\uff13\uff0e\u53d6\u5f15\u81ea\u4f53\u304c\u5f53\u8a72\u4ed6\u56fd\u3068\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u4e21\u65b9\u3067\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3042\u308b\u3053\u3068\uff08\u53d7\u53d6\u5229\u606f\u3001\u914d\u5f53\u91d1\u306a\u3069\u3001\u4ed6\u56fd\u3067\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3001\u304b\u3064\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u3082\u8ab2\u7a0e\u3055\u308c\u308b\u3082\u306e\u3060\u3051\u304c\u5bfe\u8c61\uff09<\/p>\n
<\/p>\n
\u3055\u3089\u306b\u4fbf\u5229\u306a\u8003\u3048\u65b9\u3001\uff26\uff34\uff23\u30d7\u30fc\u30ea\u30f3\u30b0\u3068\u306f\uff1f<\/span><\/h3>\n
\u3042\u307e\u308a\u77e5\u3089\u308c\u3066\u3044\u306a\u3044\u5236\u5ea6\u3067\u3059\u304c\u3001\u8ce6\u8ab2\u5e74\u5ea6\uff08\uff39\uff21\uff092012\u304b\u3089\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306b\u306f\u3055\u3089\u306a\u308b\u4fbf\u5b9c\u3092\u3082\u305f\u3089\u3059\u305f\u3081\u306b\u3001\uff26\uff34\uff23\u30d7\u30fc\u30ea\u30f3\u30b0\u3068\u3044\u3046\u8003\u3048\u65b9\u304c\u5c0e\u5165\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u3053\u308c\u306f\u3001\u4e0a\u8a18\u306e\u300c\u5f53\u8a72\u53d6\u5f15\u306b\u95a2\u3059\u308b\u3082\u306e\u300d\u306e\u307f\u3067\u8003\u3048\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5916\u56fd\u3067\u652f\u6255\u308f\u308c\u305f\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3092\u307e\u3068\u3081\u3066\u63a7\u9664\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n
\u6761\u4ef6\u306f\u3001\u4e0a\u8a18\u4e00\u822c\u306e\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306b\u52a0\u3048\u3066\u3001\u4ed6\u56fd\u306e\u6cd5\u4eba\u7a0e\u7387\u304c15\uff05\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u304c\u3001\u5b9f\u969b\u306b\u652f\u6255\u308f\u308c\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7dcf\u984d\u304c\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u6cd5\u4eba\u7a0e\u738717\uff05\u3092\u4e0a\u56de\u308b\u5834\u5408\u306b\u306f\u3001\u3084\u306f\u308a\u3053\u306e17\uff05\u3067\u8a08\u7b97\u3055\u308c\u305f\u91d1\u984d\u307e\u3067\u3057\u304b\u9084\u4ed8\u304c\u884c\u308f\u308c\u306a\u3044\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n
<\/p>\n
\u3044\u3064\u7533\u544a\u3059\u308c\u3070\u3044\u3044\uff1f\u3000\u6cd5\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u6642\u3067\u3059\uff01<\/span><\/h3>\n
\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u306f\u4f1a\u8a08\u5e74\u5ea6\u672b\u306e\u5c5e\u3059\u308b\u5e74\u306e\u7fcc\u5e7411\u6708\u672b\u307e\u3067\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u203b\u96fb\u5b50\u7533\u544a\u306e\u671f\u9650\u306f12\u670815\u65e5\uff09\u304c\u3001\u3053\u306e\u3068\u304d\u30b7\u30f3\u30d7\u30eb\u306a\u7533\u544a\u3067\u3042\u308bForm C-S\u3067\u306f\u306a\u304f\u3001Form C\u306e\u5f62\u5f0f\u3067\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u5916\u56fd\u3067\u652f\u6255\u308f\u308c\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u3092\u7533\u544a\u3067\u304d\u307e\u3059\u3002<\/p>\n
\u7533\u544a\u6642\u306b\u6c42\u3081\u3089\u308c\u308b\u60c5\u5831\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u3042\u308a\u307e\u3059\uff08\u62ec\u5f27\u66f8\u304d\u306f\uff29\uff32\uff21\uff33\u306e\u8868\u73fe\uff09\uff1a<\/p>\n
\n
\u6cd5\u57df\uff1d\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u652f\u6255\u5730\uff08Jurisdiction in which foreign tax was paid\uff09<\/li>\n
\u6240\u5f97\u306e\u6027\u8cea\uff1d\u7a2e\u985e\uff08Nature of the income\uff09<\/li>\n
\u30b5\u30fc\u30d3\u30b9\u306e\u6982\u8981\u3001\u5f53\u8a72\u4ed6\u56fd\u6cd5\u57df\u306b\u304a\u3051\u308b\uff30\uff25\u306e\u6709\u7121\uff08Description of the services rendered, and whether the income was derived through a permanent establishment in the foreign jurisdiction and your basis for this claim, if applicable\uff09<\/li>\n
\uff08\u5f53\u8a72\u4ed6\u56fd\u6cd5\u57df\u306e\uff09\u7d0d\u7a0e\u8005\u540d\uff08Name of the payer\uff09<\/li>\n
\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u7d0d\u7a0e\u6708\u65e5\uff08\u307e\u305f\u306f\u305d\u306e\u8a3c\u66f8\u306e\u767a\u884c\u65e5\uff09\uff08Date of withholding tax receipt\/ voucher\uff09<\/li>\n
\u6240\u5f97\u306e\u63a7\u9664\u524d\u91d1\u984d\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7387\u3001\u5f53\u8a72\u4ed6\u56fd\u901a\u8ca8\u306b\u3088\u308b\u91d1\u984d\u3068\u76f8\u5f53\u306e\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u30c9\u30eb\u91d1\u984d\uff08Gross amount of income, withholding tax rate and amount of tax withheld in foreign currency (include the corresponding S$ amount)\uff09<\/li>\n
\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u304c\uff24\uff34\uff21\u306b\u3088\u308b\u5834\u5408\u306b\u306f\u305d\u306e\uff24\uff34\uff21\u4e2d\u306e\u95a2\u9023\u6761\u6587\uff08For a claim of double tax relief, the relevant Article of the Double Taxation Agreement under which the tax was withheld\uff09<\/li>\n
\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u7d0d\u7a0e\u8a3c\u660e\uff08Withholding tax receipt\/ voucher\uff09<\/li>\n<\/ol>\n
\u306a\u304a\u3001\u3053\u3046\u3057\u305f\u4e00\u9023\u306e\u8a18\u9332\u306f\u3001\u6700\u4f4e5\u5e74\u9593\u306f\u4fdd\u7ba1\u3059\u308b\u3088\u3046\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u53c2\u8003\uff08\uff29\uff32\uff21\uff33\u7d0d\u7a0e\u30ac\u30a4\u30c9\uff09\uff1a
\nhttps:\/\/www.iras.gov.sg\/IRASHome\/uploadedFiles\/IRASHome\/e-Tax_Guides\/e-Tax%20Guide_CIT_Foreign_Credit_Pooling_2013-12-27.pdf<\/a><\/p>\n
<\/p>\n
<\/p>\n
<\/p>\n
\u3010\u554f\u3044\u5408\u308f\u305b\u5148\u3011<\/p>\n
\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u00a0 \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba<\/p>\n
$\"\"$ <\/p>\n
\u8fd1\u85e4\u8cb4\u653f<\/p>\n
kondo.takamasa@tokyoconsultinggroup.com<\/a><\/p>\n
+65-6632-3589<\/p>\n
http:\/\/www.kuno-cpa.co.jp\/form\/<\/a><\/p>\n
\u3010WIKI-INVESTMENT\u306e\u3054\u7d39\u4ecb\u3011<\/p>\n
\u5f85\u671b\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\u3092\u5b9f\u73fe\uff01\uff01\u300eWIKI-INVESTMENT\u300f\u30aa\u30fc\u30d7\u30f3<\/p>\n
\u3053\u308c\u307e\u3067\u591a\u304f\u306e\u4f01\u696d\u69d8\u306b\u3054\u611b\u8aad\u3044\u305f\u3060\u3044\u305f\u5f0a\u793e\u300e\u6d77\u5916\u6295\u8cc7\u306e\u8d64\u672c\u300f\u30b7\u30ea\u30fc\u30ba\u8a0814\u518a24\u30ab\u56fd\uff08\u5408\u8a08\u91d1\u984d101,706\u5186\u76f8\u5f53\uff09\u306e\u5185\u5bb9\u304c\u3001\u3055\u3089\u306b\u30de\u30ec\u30fc\u30b7\u30a2\u30fb\u30a2\u30d5\u30ea\u30ab\u8af8\u56fd\u306e\u30b3\u30f3\u30c6\u30f3\u30c4\u3082\u52a0\u308f\u308a\u3001\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u306b\u751f\u307e\u308c\u5909\u308f\u308a\u307e\u3057\u305f\u3002<\/p>\n
\u672c\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u300eWIKI-INVESTMENT\u300f\u306e\u30aa\u30fc\u30d7\u30f3\u3092\u8a18\u5ff5\u3057\u307e\u3057\u3066\u3001\u4eca\u306a\u3089\u5404\u56fd\u306e2\u7ae0\u5206\uff08\u7b2c1\u7ae0\u3068\u7b2c2\u7ae0\uff09\u3092\u767b\u9332\u4e0d\u8981\u3067\u304a\u8a66\u3057\u3044\u305f\u3060\u3051\u307e\u3059\uff08\u3082\u3061\u308d\u3093\u7121\u6599\u3067\u3059\uff09\u3002<\/p>\n
\u3055\u3089\u306b\u3001\u3059\u3079\u3066\u306e\u5185\u5bb9\u3092\u4e00\u5ea6\u898b\u305f\u3044\u3068\u3044\u3046\u58f0\u306b\u5fdc\u3048\u307e\u3057\u3066\u3001\u7121\u6599\u4f1a\u54e1\u767b\u9332\u3092\u3057\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3068\u300124\u6642\u9593\u3067\u63b2\u8f0930\u304b\u56fd\u306e\u3059\u3079\u3066\u306e\u60c5\u5831\u3092\u95b2\u89a7\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n
\u7121\u6599\u767b\u9332\u306f\u3001\u4e0b\u8a18\u306eURL\u3088\u308a\u305f\u3063\u305f1\u5206\u3067\u53ef\u80fd\u3067\u3059\u3002
\n http:\/\/wiki-investment.com\/<\/a><\/p>\n
\uff08\u306a\u304a\u3001\u95b2\u89a7\u3059\u308b\u969b\u306f\u3001PC\u3067\u306e\u5229\u7528\u3092\u304a\u9858\u3044\u3057\u307e\u3059\u3002\uff09
\n\u30b3\u30f3\u30c6\u30f3\u30c4\u306b\u95a2\u3059\u308b\u3053\u3068\u306f\u3001\u30e1\u30fc\u30eb\u3067\u7121\u6599\u554f\u3044\u5408\u308f\u305b\u304c\u53ef\u80fd\u3067\u3059\uff01\uff01\uff01
\n(\u500b\u5225\u3001\u5177\u4f53\u7684\u6848\u4ef6\u306b\u95a2\u3059\u308b\u8cea\u554f\u306f\u3001\u5225\u9014\u3001\u6709\u6599\u30b5\u30fc\u30d3\u30b9\u3082\u7528\u610f\u3057\u3066\u304a\u308a\u307e\u3059\u3002)<\/p>\n
\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\u3001\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\u3044\u307e\u305b\u3093\u3002\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":" 2010\u5e74\u4ee5\u6765\u300117\uff05\u3068\u3044\u3046\u6cd5\u4eba\u7a0e\u7387\u3067\u3001\u30a2\u30b8\u30a2\u3067\u3082\u6709\u6570\u306e\u4f4e\u7a0e\u7387\u56fd\u3068\u3057\u3066\u5916\u8cc7\u3092\u547c\u3073\u8fbc\u3093\u3067\u304d\u305f\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u3059\u304c\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\uff08Foreign Tax Credit\uff09\u3068\u3044\u3046\u5236\u5ea6\u304c\u5b58\u5728\u3057\u3066\u3044\u308b\u3053\u3068\u306f\u3001\u3042\u307e\u308a\u77e5\u3089\u308c […]","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\/770"}],"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=770"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/posts\/770\/revisions"}],"predecessor-version":[{"id":1340,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/posts\/770\/revisions\/1340"}],"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=770"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/categories?post=770"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/tags?post=770"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}