{"id":138,"date":"2023-12-21T16:52:56","date_gmt":"2023-12-21T07:52:56","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/thailand\/?page_id=138"},"modified":"2024-02-07T11:29:08","modified_gmt":"2024-02-07T02:29:08","slug":"establishment","status":"publish","type":"page","link":"https:\/\/kuno-cpa.co.jp\/thailand\/establishment\/","title":{"rendered":"\u30bf\u30a4\u4f1a\u793e\u8a2d\u7acb\u30fb\u767b\u8a18"},"content":{"rendered":"\n

\u30bf\u30a4\u4f1a\u793e\u8a2d\u7acb\u30fb\u767b\u8a18<\/span><\/strong><\/span><\/p>\n\n\n\n

\u30bf\u30a4\u9032\u51fa\u5f62\u614b\u30fb\u9032\u51fa\u65b9\u6cd5<\/span><\/h2>\n\n\n\n

\u30bf\u30a4\u306b\u304a\u3044\u3066\u306f\u3001<\/span>
\u30fb\u73fe\u5730\u6cd5\u4eba<\/span>
\u30fb\u652f\u5e97<\/span>
\u30fb\u99d0\u5728\u54e1\u4e8b\u52d9\u6240<\/span>
\u306e\u8a2d\u7acb\u304c\u8a8d\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u9032\u51fa\u306e\u76ee\u7684\u306b\u3088\u308a\u3053\u308c\u3089\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span>
\u30bf\u30a4\u306b\u4e8b\u696d\u62e0\u70b9\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u3001\u6c11\u5546\u6cd5\u5178\u3001\u5916\u56fd\u4eba\u4e8b\u696d\u6cd5\uff081999\u5e74\u6539\u6b63\u30012000\u5e743\u6708\u65bd\u884c\uff09\u306b\u6e96\u62e0\u3057\u3001\u3069\u306e\u3088\u3046\u306a\u5f62\u614b\u3067\u62e0\u70b9\u3092\u8a2d\u7f6e\u3059\u308b\u304b\u304c\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n\n\n\n

<\/div>\n\n\n\n

\u682a\u5f0f\u4f1a\u793e<\/span><\/strong><\/h2>\n\n\n

\u30bf\u30a4\u306e\u4f1a\u793e\u5236\u5ea6\u306f\u3001\u65e5\u672c\u3068\u540c\u69d8\u306b\u3001\u682a\u5f0f\u4f1a\u793e\u5236\u5ea6\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n

\u682a\u5f0f\u4f1a\u793e\uff08Limited Company\uff09\u306f\u3001\u3059\u3079\u3066\u306e\u682a\u4e3b\u304c\u9593\u63a5\u6709\u9650\u8cac\u4efb\u3092\u8ca0\u3046\u5f62\u614b\u3067\u3042\u308a\u3001\u682a\u5f0f\u306e\u8b72\u6e21\u5236\u9650\u306e\u6709\u7121\u306b\u3088\u308a\u975e\u516c\u958b\u4f1a\u793e\u3068\u516c\u958b\u4f1a\u793e\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n

\u30fb \u975e\u516c\u958b\u682a\u5f0f\u4f1a\u793e\uff08Private Limited Company\uff09<\/span><\/p>\n

\u30fb \u516c\u958b\u682a\u5f0f\u4f1a\u793e\uff08Public Limited Company\uff09<\/span><\/p>\n

\u975e\u516c\u958b\u682a\u5f0f\u4f1a\u793e\u306f\u3001\u5b9a\u6b3e\u306b\u3088\u308a\u3059\u3079\u3066\u306e\u682a\u5f0f\u306b\u8b72\u6e21\u5236\u9650\u3092\u8a2d\u3051\u3066\u3044\u308b\u4f1a\u793e\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/span><\/p>\n

\u516c\u958b\u682a\u5f0f\u4f1a\u793e\u306f\u682a\u5f0f\u4e0a\u5834\u3092\u524d\u63d0\u3068\u3057\u305f\u682a\u5f0f\u4f1a\u793e\u3067\u3001\u682a\u5f0f\u306e\u52df\u96c6\u3092\u8a3c\u5238\u53d6\u5f15\u6240\u3092\u901a\u3058\u3066\u884c\u3044\u3001\u8cc7\u672c\u8abf\u9054\u306f\u516c\u8846\u304b\u3089\u682a\u4e3b\u3092\u52df\u308a\u307e\u3059\u3002<\/span><\/p>\n

\u30bf\u30a4\u8a3c\u5238\u53d6\u5f15\u6240\uff08SET, Stock Exchange of Thailand\uff09\u306e\u4e0a\u5834\u4f1a\u793e\u306f\u30012016\u5e749\u67087\u65e5\u6642\u70b9\u3067716\u793e\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n

<\/div>\n\n\n\n

\u652f\u5e97<\/span><\/strong><\/h2>\n\n\n

\u652f\u5e97\u3068\u306f\u3001\u4e3b\u306b\u672c\u5e97\u304b\u3089\u9060\u9694\u306b\u3042\u308b\u5730\u57df\u306b\u304a\u3044\u3066\u3001\u672c\u5e97\u3068\u540c\u69d8\u306e\u55b6\u696d\u5c55\u958b\u3092\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u8a2d\u7f6e\u3055\u308c\u305f\u4e8b\u52d9\u6240\u3067\u3042\u308a\u3001\u55b6\u696d\u6d3b\u52d5 \u304c\u53ef\u80fd\u306a\u9032\u51fa\u5f62\u614b\u3067\u3042\u308b\u70b9\u304c\u3001\u5f8c\u8ff0\u3059\u308b\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u3068\u7570\u306a\u308a\u307e\u3059\u3002<\/strong><\/span> \u5916\u56fd\u4f01\u696d\u306e\u652f\u5e97\u304c\u4e8b\u696d\u306e\u8a8d\u53ef\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u6d3b\u52d5\u8cc7\u91d1\u3068\u3057\u3066\u6700\u4f4e 300\u4e07\u30d0\u30fc\u30c4\u3092\u30bf\u30a4\u56fd\u5185\u306b\u6301\u8fbc\u3080\u3053\u3068\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002 \u307e\u305f\u3001\u5916\u56fd\u4eba\u4e8b\u696d\u6cd5\u306b\u3088\u308b\u5236\u9650\u304c\u3042\u308a\u3001\u9280\u884c\u7b49\u306e\u91d1\u878d\u696d\u4ee5\u5916\u306e\u8a2d\u7f6e\u304c\u8a8d\u3081\u3089\u308c\u308b\u30b1\u30fc\u30b9\u304c\u5c11\u306a\u3044\u306e\u304c\u73fe\u72b6\u3067\u3059\u3002\u305d\u306e\u4ed6\u3001\u5efa\u8a2d\u696d\u3067\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3054\u3068\u306e\u30b8\u30e7\u30a4\u30f3\u30c8\u30fb\u30d9\u30f3\u30c1\u30e3\u30fc\uff08JV\uff1aJoint Venture\uff09\u306b\u3088\u308b \u9032\u51fa\u306e\u5834\u5408\u3001\u652f\u5e97\u3092\u8a2d\u7f6e\u3059\u308b\u30b1\u30fc\u30b9\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002 \u305d\u306e\u4e0a\u3001\u652f\u5e97\u306e\u7a0e\u52d9\u3001\u6cd5\u52d9\u306a\u3069\u306e\u8cac\u4efb\u304c\u30bf\u30a4\u3068\u65e5\u672c\u306e\u4e21\u56fd\u306b\u307e\u305f\u304c \u308a\u8907\u96d1\u3067\u3059\u3002\u5916\u56fd\u4f01\u696d\u306e\u672c\u793e\u304c\u30bf\u30a4\u56fd\u5185\u304b\u3089\u76f4\u63a5\u53ce\u5165\u3092\u5f97\u305f\u5834\u5408\u306f\u3001 \u5185\u56fd\u6b73\u5165\u5c40\uff08Revenue Department\uff09\u306b\u3088\u3063\u3066\u30bf\u30a4\u56fd\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3042\u308b\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u6cd5\u7684\u8cac\u4efb\u304c\u672c\u793e\u3078\u53ca\u3076\u30ea\u30b9\u30af\u304c\u3042\u308b\u70b9\u304c\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n\n\n

<\/div>\n\n\n\n

\u99d0\u5728\u54e1\u4e8b\u52d9\u6240<\/span><\/strong><\/h2>\n\n\n

\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u3068\u306f\u3001\u4e3b\u3068\u3057\u3066\u60c5\u5831\u53ce\u96c6\u7b49\u306e\u9650\u3089\u308c\u305f\u300c\u975e\u55b6\u5229\u6d3b\u52d5\u300d\u3092\u884c\u3046\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u767b\u9332\u3055\u308c\u308b\u4e8b\u52d9\u6240\u3067\u3059\u3002\u307e\u305f\u79df\u7a0e\u6761\u7d04\u4e0a\u300c\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff1aPermanent Establishment\uff09\u300d \u3068\u307f\u306a\u3055\u308c\u305a\u3001\u6cd5\u4eba\u7a0e\u8ab2\u7a0e\u3092\u53d7\u3051\u306a\u3044\u4ee3\u308f\u308a\u306b\u3001\u53ce\u5165\u3092\u5f97\u308b\u3053\u3068\u3084\u3001\u30bf\u30a4\u56fd\u5185\u306e\u500b\u4eba\u3084\u6cd5\u4eba\u3068\u5546\u8ac7\u3092\u884c\u3046\u6a29\u9650\u3082\u6301\u3066\u305a\u3001\u3044\u308f\u3086\u308b\u5546\u884c\u70ba\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002 \u9650\u3089\u308c\u305f\u300c\u975e\u55b6\u5229\u6d3b\u52d5\u300d\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n

\u30fb \u672c\u793e\u306e\u305f\u3081\u306e\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u624b\u914d<\/span><\/p>\n

\u30fb \u672c\u793e\u304b\u3089\u4ed5\u5165\u3082\u3057\u304f\u306f\u8acb\u8ca0\u88fd\u9020\u3057\u305f\u5546\u54c1\u306e\u54c1\u8cea\u53ca\u3073\u6570\u91cf\u306e\u8abf\u67fb\u53ca\u3073\u7ba1\u7406<\/span><\/p>\n

\u30fb \u30bf\u30a4\u3067\u4ee3\u7406\u5e97\u3084\u6d88\u8cbb\u8005\u306b\u3001\u672c\u793e\u304c\u8ca9\u58f2\u3057\u305f\u5546\u54c1\u306b\u95a2\u3059\u308b\u52a9\u8a00\u306e\u63d0\u4f9b<\/span><\/p>\n

\u30fb \u672c\u793e\u306e\u65b0\u88fd\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u5e83\u5831<\/span><\/p>\n

\u30fb \u30bf\u30a4\u306b\u304a\u3051\u308b\u30d3\u30b8\u30cd\u30b9\u30c8\u30ec\u30f3\u30c9\u306e\u672c\u793e\u3078\u306e\u5831\u544a<\/span><\/p>\n\n\n

<\/div>\n\n\n\n

\u305d\u306e\u4ed6\u306e\u4e8b\u696d\u5f62\u614b<\/span><\/strong><\/h2>\n\n\n

\u3010\u500b\u4eba\u4e8b\u696d\uff08Sole Proprietorship\uff09\u3011<\/span>
<\/span><\/h3>\n

\u4e00\u4eba\u306e\u500b\u4eba\u304c\u6240\u6709\u3059\u308b\u4f01\u696d\u3067\u3001\u6cd5\u4eba\u683c\u306e\u306a\u3044\u4e8b\u696d\u4f53\u3092\u6307\u3057\u307e\u3059\u3002\u30bf\u30a4\u3067\u306f\u3001\u65e5\u672c\u4eba\u540d\u7fa9\u3067\u306e\u500b\u4eba\u4e8b\u696d\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u500b\u4eba\u4e8b\u696d\u5f62\u614b\u3067\u9032\u51fa\u3059\u308b\u5834\u5408\u3001\u4fe1\u983c\u3067\u304d\u308b\u30bf\u30a4\u4eba\u306e\u53cb\u4eba\u3084\u3001\u30bf\u30a4\u4eba\u914d\u5076\u8005\u540d\u7fa9\u3067\u4e8b\u696d\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span>\u00a0<\/span><\/p>\n\n\n

<\/div>\n\n\n

\u3010\u666e\u901a\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7(Ordinary Partnership)\u3011<\/span><\/h3>\n

\u666e\u901a\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u3068\u306f\u3001\u793e\u54e1(\u682a\u4e3b)\u306f\u5168\u3066\u7121\u9650\u8cac\u4efb\uff08\u793e\u54e1\u306e\u8cac\u4efb\u304c\u51fa\u8cc7\u984d\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\uff09\u3067\u3059\u3002\u3053\u308c\u306f\u65e5\u672c\u3067\u3044\u3046\u5408\u540d\u4f1a\u793e\u306b\u8fd1\u3044\u4f01\u696d\u5f62\u614b\u3067\u3042\u308a\u3001\u65e5\u672c\u3067\u3082\u307b\u3068\u3093\u3069\u5229\u7528\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u30bf\u30a4\u3067\u3082\u540c\u69d8\u306b\u3001\u307b\u3068\u3093\u3069\u5229\u7528\u3055\u308c\u3066\u3044\u307e\u305b\u3093\uff61<\/span><\/p>\n\n\n

<\/div>\n\n\n

\u3010\u6709\u9650\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7(Limited Partnership)\u3011<\/span><\/h3>\n

\u6709\u9650\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u3068\u306f\u3001\u7121\u9650\u8cac\u4efb\u793e\u54e1\u3068\u6709\u9650\u8cac\u4efb\u793e\u54e1\uff08\u793e\u54e1\u306e\u8cac\u4efb\u304c\u51fa\u8cc7\u984d\u306b\u9650\u5b9a\u3055\u308c\u308b\uff09\u3067\u69cb\u6210\u3055\u308c\u307e\u3059\u3002\u540d\u79f0\u304b\u3089\u306f\u3001\u793e\u54e1\u5168\u3066\u304c\u6709\u9650\u8cac\u4efb\u306e\u3088\u3046\u306a\u5370\u8c61\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u65e5\u672c\u306e\u5408\u8cc7\u4f1a\u793e\u306b\u8fd1\u3044\u5f62\u614b\u3067\u3042\u308a\u307e\u3059\uff61<\/span><\/p>\n\n\n

<\/div>\n\n\n

\u3010\u975e\u767b\u8a18\u666e\u901a\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u3011<\/span><\/h3>\n

\u975e\u767b\u8a18\u666e\u901a\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\uff08Unregistered Ordinary Partnership\uff09 \u3068\u306f\u3001\u767b\u8a18\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u6cd5\u4eba\u683c\u3092\u6709\u3055\u305a\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u9593\u306e\u5951\u7d04\u306f\u79c1 \u7684\u306a\u3082\u306e\u3068\u306a\u308b\u305f\u3081\u3001\u3059\u3079\u3066\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u304c\u3059\u3079\u3066\u306e\u50b5\u52d9\u306b\u5bfe\u3057\u9023\u5e2f \u3057\u3066\u7121\u9650\u8cac\u4efb\u3092\u6301\u3064\u5f62\u614b\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n\n\n

<\/div>\n\n\n

\u3010\u30b8\u30e7\u30a4\u30f3\u30c8\u30fb\u30d9\u30f3\u30c1\u30e3\u30fc\u3011<\/span><\/h3>\n

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\u6d77\u5916\u9032\u51fa\u306e\u30b9\u30e2\u30fc\u30eb\u30b9\u30bf\u30fc\u30c8<\/span><\/strong><\/span>
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