<\/p>\n

\u4e09\u89d2\u8cbf\u6613\u3068\u3044\u3046\u8a00\u8449\u3088\u308a\u3001Off-shore Trade\u3068\u3044\u3046\u8a00\u8449\u306e\u65b9\u304c\u3001\u5916\u56fd\u3067\u306f\u901a\u308a\u304c\u3044\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n

\u4e00\u3064\u306e\u56fd\u304b\u3089\u5225\u306e\u56fd\u306b\u88fd\u54c1\u3092\u58f2\u308b\u8cbf\u6613\u3001\u305d\u3053\u306b\u7b2c\u4e09\u56fd\u3092\u4ecb\u5728\u3055\u305b\u3001\u58f2\u308a\u624b\u306e\u56fd\u3067\u304b\u304b\u308b\u7a0e\u91d1\u3092\u5c11\u306a\u304f\u6291\u3048\u308b\u65b9\u6cd5\u3068\u3057\u3066\u4e09\u89d2\u8cbf\u6613\u306f\u5546\u793e\u306e\u5e38\u5957\u624b\u6bb5\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u4eca\u56de\u306f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u304a\u3051\u308b\u4e09\u89d2\u8cbf\u6613\u306e\u5229\u7528\u3068\u305d\u306e\u30eb\u30fc\u30eb\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4e09\u89d2\u8cbf\u6613\uff1d\u514d\u7a0e\uff1f\u305d\u3093\u306a\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\uff01<\/strong><\/span><\/span><\/p>\n

\u3057\u3070\u3057\u3070\u8aa4\u89e3\u3055\u308c\u308b\u3053\u3068\u3067\u3059\u304c\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u8ca9\u793e\u3092\u4f5c\u3063\u3066\uff21\u56fd\u304b\u3089\uff22\u56fd\u306b\u7269\u3092\u58f2\u3063\u305f\u3089\u3001\u305d\u306e\u5229\u76ca\u304c\u514d\u7a0e\u306b\u306a\u308b\u3068\u3044\u3046\u8003\u3048\u306f\u8aa4\u308a\u3067\u3059\u3002<\/p>\n

\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306f\u7a0e\u5236\u3068\u3057\u3066\u5c5e\u5730\u4e3b\u7fa9\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u3001\u57fa\u672c\u7684\u306b\u5916\u56fd\u306b\u304a\u3051\u308b\u6d3b\u52d5\u306b\u3088\u308a\u767a\u751f\u3057\u305f\u53ce\u76ca\u306b\u3064\u3044\u3066\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n

\u3057\u304b\u3057\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u4e09\u89d2\u8cbf\u6613\u306e\u30b9\u30ad\u30fc\u30e0\u3067\u8ca9\u58f2\u3092\u884c\u3046\u5834\u5408\u3001\u8ca9\u58f2\u6d3b\u52d5\u81ea\u4f53\u306f\u307e\u3055\u306b\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u884c\u308f\u308c\u3066\u304a\u308a\u3001\u7269\u54c1\u304c\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3092\u901a\u308d\u3046\u3068\u901a\u3089\u306a\u304b\u308d\u3046\u3068\u3001\u305d\u3053\u3067\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u8ca9\u793e\u306b\u767a\u751f\u3059\u308b\u5229\u76ca\u306f100\uff05\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u7d76\u5bfe\u306b\u514d\u7a0e\u306b\u306f\u306a\u3089\u306a\u3044\uff1f\u56db\u89d2\u8cbf\u6613\u306a\u3089\u53ef\u80fd\uff01
\n<\/strong><\/span><\/span><\/p>\n

\u305d\u308c\u3067\u306f\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u304a\u3051\u308b\u6240\u5f97\u3092\u514d\u7a0e\u306b\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u304b\u3068\u3044\u3046\u3068\u3001\u305d\u308c\u306f\u305d\u308c\u3067\u3001\u4e00\u3064\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u4e0a\u8ff0\u306e\u901a\u308a\u3001\u4e09\u89d2\u8cbf\u6613\u306e\u5834\u5408\u3067\u3082\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u304a\u3051\u308b\u6d3b\u52d5\u304c\u53ce\u76ca\u3092\u4e0a\u3052\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u308c\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u3067\u306f\u3001\u540c\u3058\u6d3b\u52d5\u304c\u5916\u56fd\u3067\u884c\u308f\u308c\u305f\u3089\u3069\u3046\u304b\u3068\u3044\u3046\u3068\u3001\u3053\u308c\u306f\u8ab2\u7a0e\u5bfe\u8c61\u5916\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u4f8b\u3048\u3070\u3001\uff21\u56fd\u304b\u3089\uff22\u56fd\u3078\u306e\u8ca9\u58f2\u3092\u884c\u3046\u969b\u3001\u8ca9\u793e\u3067\u3042\u308b\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u5f93\u696d\u54e1\u304c\uff22\u56fd\u3067\u76f4\u63a5\u5951\u7d04\u3092\u307e\u3068\u3081\u3001\u305d\u3053\u3067\u8ca9\u58f2\u6d3b\u52d5\u3092\u5b8c\u7d50\u3055\u305b\u3001\u305d\u306e\u6d3b\u52d5\u306f\uff22\u56fd\u306e\u4e2d\u3067\u884c\u308f\u308c\u305f\u3068\u3044\u3046\u3053\u3068\u304c\u8a3c\u660e\u3067\u304d\u308b\u5834\u5408\u3001\u3064\u307e\u308a\u3001\uff30\uff25\uff08Permanent Establishment\uff1a\u6052\u4e45\u7684\u65bd\u8a2d\uff09\u3068\u3057\u3066\uff22\u56fd\u3067\u6d3b\u52d5\u3059\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u6d3b\u52d5\u306b\u3088\u308b\u53ce\u76ca\u306f\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n

 <\/p>\n

\u3057\u304b\u3057\u3001\u4e0a\u8a18\u306e\u30b9\u30ad\u30fc\u30e0\u3067\u306f\u3001\uff22\u56fd\u3067\uff30\uff25\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u4eca\u5ea6\u306f\uff22\u56fd\u3067\u8ab2\u7a0e\u3055\u308c\u3066\u3057\u307e\u3044\u3001\u305d\u3082\u305d\u3082\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u514d\u7a0e\u306b\u306a\u3063\u305f\u610f\u5473\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u6b8b\u308b\u65b9\u6cd5\u306f\u305f\u3060\u4e00\u3064\u3001\u540c\u3058\u6d3b\u52d5\u3092\u3001\u3055\u3089\u306b\u4f4e\u7a0e\u7387\u3001\u307e\u305f\u306f\u6cd5\u4eba\u7a0e\u306e\u306a\u3044\u56fd\u3067\u884c\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n

\u5177\u4f53\u7684\u306b\u306f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3092\u8d85\u3048\u308b\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u3068\u3057\u3066\u6709\u540d\u306a\u30b1\u30a4\u30de\u30f3\u8af8\u5cf6\u3001\u82f1\u56fd\u9818\u30f4\u30a1\u30fc\u30b8\u30f3\u8af8\u5cf6\u306a\u3069\u3001\u6975\u7aef\u306a\u7a0e\u5236\u3092\u6301\u3064\u56fd\u306b\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u306e\uff30\uff25\u3092\u4f5c\u308a\u3001\u8ca9\u58f2\u6d3b\u52d5\u306f\u3059\u3079\u3066\u305d\u3053\u3067\u884c\u308f\u308c\u305f\u3068\u3057\u3066\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306f\u8ab2\u7a0e\u6240\u5f97\u3067\u306a\u3044\u3053\u3068\u306b\u3059\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u306a\u3089\u3001\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

\u3053\u308c\u306f\u3001\u3059\u3067\u306b\u4e09\u89d2\u8cbf\u6613\u3067\u306f\u306a\u304f\u3001\u56db\u89d2\u8cbf\u6613\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u4e0a\u8a18\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u304c\u5229\u7528\u3055\u308c\u308b\u4e00\u822c\u7684\u306a\u624b\u6bb5\u306e\u4e00\u3064\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4e09\u89d2\u8cbf\u6613\u306e\u610f\u5473\u306f\uff1f\u4f4e\u7a0e\u7387\u56fd\u304c\u30ab\u30ae\uff01<\/strong><\/span><\/span><\/p>\n

\u305d\u308c\u3067\u306f\u4f55\u306e\u305f\u3081\u306b\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u4e09\u89d2\u8cbf\u6613\u3092\u884c\u3046\u306e\u304b\u3001\u3068\u3044\u3046\u8a71\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u672c\u6765\u4ed6\u56fd\u3068\u6bd4\u3079\u3066\u5341\u5206\u306b\u4f4e\u7a0e\u7387\u56fd\u3067\u3042\u308b\u305f\u3081\u3001\u81ea\u8eab\u304c\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u3068\u3057\u3066\u6709\u540d\u306a\u306e\u304c\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u3059\u3002<\/p>\n

\u5229\u76ca\u3092\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u96c6\u3081\u3001\u8cc7\u91d1\u3092\u305f\u3081\u8fbc\u3093\u3067\u6295\u8cc7\u306b\u56de\u3057\u3001\u7d4c\u6e08\u6d3b\u52d5\u3092\u5927\u304d\u304f\u3057\u3066\u3044\u304f\u306e\u306b\u7528\u3044\u3089\u308c\u308b\u3088\u3046\u3001\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u3092\u30bc\u30ed\u306b\u3059\u308b\u306a\u3069\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u4ee5\u5916\u306e\u7a0e\u5236\u3067\u3082\u512a\u9047\u3055\u308c\u308b\u3088\u3046\u306b\u6cd5\u5f8b\u304c\u6574\u5099\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u6cd5\u4eba\u7a0e\u7387\u306e\u9ad8\u3044\u65e5\u672c\u304b\u3089\u4ed6\u56fd\u3078\u8ca9\u58f2\u3059\u308b\u3088\u308a\u3082\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3092\u8ca9\u793e\u3068\u3057\u3066\u4e09\u89d2\u8cbf\u6613\u3067\u5229\u76ca\u3092\u843d\u3068\u3059\u3053\u3068\u3067\u3001\u5168\u4f53\u3068\u3057\u3066\u5931\u3046\u7d0d\u7a0e\u984d\u3092\u4f4e\u304f\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5074\u9762\u306f\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n

 <\/p>\n

\u96e3\u3057\u3044\uff1f\u79fb\u8ee2\u4fa1\u683c\u306e\u58c1\uff01<\/strong><\/span><\/span><\/p>\n

\u4e0a\u8a18\u306e\u3088\u3046\u306a\u4e09\u89d2\u8cbf\u6613\u306e\u30b9\u30ad\u30fc\u30e0\u3067\u6700\u5f8c\u306b\u6b8b\u308b\u969c\u5bb3\u304c\u3001\uff2f\uff25\uff23\uff24\u3092\u4e2d\u5fc3\u306b\u5c55\u958b\u3055\u308c\u3066\u3044\u308b\u3001\u79fb\u8ee2\u4fa1\u683c\u5bfe\u7b56\u7a0e\u5236\uff08Transfer Pricing Actions\uff09\u3067\u3059\u3002<\/p>\n

\u95a2\u4fc2\u4f1a\u793e\u9593\u3067\u53d6\u5f15\u3092\u884c\u3046\u5834\u5408\u3001\uff26\uff21\uff32\uff08\u6a5f\u80fd\u3001\u8cc7\u7523\u3001\u30ea\u30b9\u30af\uff09\u5206\u6790\u306b\u57fa\u3065\u3044\u3066\u3001\u5f53\u5c40\u306b\u5bfe\u3057\u3066\u8aac\u660e\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u3092\u7528\u610f\u3057\u3001\u300c\u9069\u6b63\u4fa1\u683c\u300d\u3067\u8ca9\u58f2\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3092\u4ecb\u3057\u3066\u4e09\u89d2\u8cbf\u6613\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306e\u4f5c\u696d\u304c\u3069\u308c\u3060\u3051\u3067\u3001\u58f2\u308a\u5148\u306e\u56fd\u306b\u304a\u3051\u308b\u9700\u8981\u304c\u3069\u3046\u3060\u304b\u3089\u3001\u65e5\u672c\u304b\u3089\u306f\u3053\u308c\u304f\u3089\u3044\u306e\u4fa1\u683c\u3067\u58f2\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3001\u3068\u3044\u3046\u3001\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u3044\u305f\u8aac\u660e\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u305f\u3046\u3048\u3067\u3001\u5229\u76ca\u3092\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u843d\u3068\u305b\u308b\u3088\u3046\u306b\u3001\u5de5\u592b\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n

 <\/p>\n

\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u304a\u554f\u3044\u5408\u308f\u305b\u306f\u3082\u3061\u308d\u3093\u3001\u52b4\u52d9\u3084\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u304a\u554f\u3044\u5408\u308f\u305b\u3082\u3001\u304a\u5f85\u3061\u3057\u3066\u304a\u308a\u307e\u3059\u3002
\n\u4ee5\u4e0b\u306e\u30ea\u30f3\u30af\u304b\u3089\u3001\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n

\n

\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
\n\u8fd1\u85e4\u8cb4\u653f<\/p>\n

<\/p>\n

kondo.takamasa@tokyoconsultinggroup.com<\/a><\/p>\n

+65-6632-3589<\/p>\n

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