<\/p>\n

\u7686\u3055\u307e\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u30bf\u30a4\u306e\u5b89\u85e4\u3067\u3059\u3002
\n\u30bf\u30a4\u3067\u3044\u308d\u3093\u306a\u5834\u9762\u3067\u51fa\u3066\u304f\u308b\u30ef\u30fc\u30c9\u300c\u6052\u4e45\u7684\u65bd\u8a2d\u300d\u300cPE\u300d\u3063\u3066\u4f55\u304b\uff1f\u3068\u3044\u3046\u3053\u3068\u306b\u3064\u3044\u3066\u3001\u4eca\u56de\u306f\u8a71\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u6052\u4e45\u7684\u65bd\u8a2d\uff08Permanent Establishment\u3001PE\uff09\u3068\u306f\u3001
\n\u4e00\u822c\u306b\u4e8b\u696d\u3092\u884c\u3046\u4e00\u5b9a\u306e\u5834\u6240\u306a\u3069\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002PE\u306e\u6709\u7121\u306f\u3001\u4f01\u696d\u304c\u6d77\u5916\uff08\u30bf\u30a4\uff09\u3067\u4e8b\u696d\u3092\u884c\u3046\u969b\u306b\u3001\u305d\u306e\u6d3b\u52d5\u304b\u3089\u751f\u3058\u308b\u6240\u5f97\u304c\u30bf\u30a4\u3067\u306e\u7a0e\u52d9\u5f53\u5c40\u306e\u8ab2\u7a0e\u6a29\u306b\u670d\u3059\u308b\u304b\u5426\u304b\u3092\u6c7a\u5b9a\u3059\u308b\u91cd\u8981\u306a\u6307\u6a19\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u30bf\u30a4\u3067\u306f\u79df\u7a0e\u6761\u7d04\u306b\u3088\u308b\u3068\u3001PE\u306e\u72b6\u614b\u306f3\u3064\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p>\n

\n
1. \u8cc7\u7523PE<\/li>\n
2. \u6d3b\u52d5PE<\/li>\n
3. \u4ee3\u7406\u4ebaPE<\/li>\n<\/ol>\n

    <\/p>\n

   1\u3000\u8cc7\u7523PE
   \n\u4e8b\u696d\u6240\u3001\u652f\u5e97\u3001\u4e8b\u52d9\u6240\u3068\u3044\u3063\u305f\u201c\u4e8b\u696d\u4e0a\u306e\u7279\u5b9a\u62e0\u70b9\u201d\u3092\u3044\u3044\u3001\u305d\u306e\u62e0\u70b9\u3092\u901a\u3058\u3066\u65e5\u672c\u6cd5\u4eba\u306e\u4e8b\u696d\u304c\u30bf\u30a4\u306b\u3066\u884c\u308f\u308c\u308b\u3082\u306e\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n

    <\/p>\n

   2\u3000\u6d3b\u52d5PE
   \n\u65e5\u672c\u6cd5\u4eba\u306e\u5f93\u696d\u54e1\u7b49\u304c\u30bf\u30a4\u3067\u884c\u3046\u30b5\u30fc\u30d3\u30b9\u6d3b\u52d5\u3092\u3044\u3044\u3001\u5f53\u8a72\u6d3b\u52d5\u304c\u540c\u4e00\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u307e\u305f\u306f\u8907\u6570\u306e\u95a2\u9023\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u3064\u3044\u3066\u300112\u30f5\u6708\u9593\u306e\u3046\u3061\u5408\u8a086\u30f5\u6708\u3092\u8d85\u3048\u3066\u7d99\u7d9a\u3059\u308b\u3082\u306e\u3092\u3044\u3044\u307e\u3059\u3002\u307e\u305f\u30013\u30f5\u6708\u3092\u8d85\u3048\u3066\u7d99\u7d9a\u3059\u308b\u6574\u5730\u3001\u5efa\u8a2d\u3001\u636e\u4ed8\u3001\u7d44\u7acb\u5de5\u4e8b\u307e\u305f\u306f\u3053\u308c\u3089\u306b\u95a2\u9023\u3059\u308b\u76e3\u7763\u6d3b\u52d5\u3082\u3001\u3053\u306e\u6d3b\u52d5PE\u306b\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n

    <\/p>\n

   3\u3000\u4ee3\u7406\u4ebaPE
   \n\u65e5\u672c\u4f01\u696d\u306e\u4ee3\u7406\u4eba\u3068\u3057\u3066\u5951\u7d04\u3092\u7de0\u7d50\u3057\u305f\u308a\u3001\u65e5\u672c\u4f01\u696d\u6240\u6709\u306e\u5546\u54c1\u5728\u5eab\u3092\u4fdd\u7ba1\u3057\u3001\u65e5\u672c\u4f01\u696d\u306e\u4ee3\u308f\u308a\u306b\u5b9a\u671f\u7684\u306b\u53d7\u6ce8\u30fb\u51fa\u8377\u696d\u52d9\u3092\u884c\u3063\u305f\u308a\u3001\u65e5\u672c\u4f01\u696d\u306e\u4ee3\u308f\u308a\u306b\u53d7\u6ce8\u6d3b\u52d5\u3092\u884c\u3046\u500b\u4eba\u3042\u308b\u3044\u306f\u6cd5\u4eba\u3092\u3044\u3044\u307e\u3059\u3002
   \n\u3057\u304b\u3057\u554f\u5c4b\u3001\u30d6\u30ed\u30fc\u30ab\u30fc\u7b49\u3001\u901a\u5e38\u306e\u4e8b\u696d\u3068\u3057\u3066\u3053\u308c\u3089\u306e\u696d\u52d9\u3092\u884c\u3046\u4ee3\u7406\u4eba\u306f\u72ec\u7acb\u4ee3\u7406\u4eba\u3068\u3055\u308c\u3001\u65e5\u672c\u4f01\u696d\u304cPE\u3092\u901a\u3057\u3066\u30bf\u30a4\u3067\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u3068\u306f\u307f\u306a\u3055\u308c\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u4ee3\u7406\u4eba\u304c\u7279\u5b9a\u306e\u65e5\u672c\u4f01\u696d\u306e\u305f\u3081\u306b\u6d3b\u52d5\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u72ec\u7acb\u4ee3\u7406\u4eba\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n

    <\/p>\n

   \u305d\u3057\u3066\u3001PE\u3092\u8a2d\u3051\u3066\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u30bf\u30a4\u3067\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u30bf\u30a4\u3067PE\u304c\u5b58\u5728\u3057\u306a\u3051\u308c\u3070\u3001\u30bf\u30a4\u3067\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3057\u306a\u3044\u3068\u3044\u3046\u306e\u304c\u56fd\u969b\u8ab2\u7a0e\u306e\u539f\u5247\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

    <\/p>\n

   \u3057\u304b\u3057\u3001\u6cd5\u7684\u306bPE\u3092\u6709\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u5b9f\u614b\u3068\u3057\u3066\u30bf\u30a4\u306b\u304a\u3044\u3066\u6240\u5f97\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u3068\u307f\u306a\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u975e\u5c45\u4f4f\u8005\u306b\u5bfe\u3057\u3066\u3082\u30bf\u30a4\u5074\u3067\u8ab2\u7a0e\u6a29\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u7d0d\u7a0e\u8005\u5074\u3067\u6240\u5f97\u8a8d\u8b58\u304c\u306a\u3044\u72b6\u6cc1\u4e0b\u3067\u7a0e\u52d9\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u308b\u3068\u3001PE\u8a8d\u5b9a\u8ab2\u7a0e\u306b\u3088\u3063\u3066\u4e8c\u91cd\u8ab2\u7a0e\u306e\u554f\u984c\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

   \u305d\u306e\u305f\u3081\u3001PE\u3092\u3057\u3063\u304b\u308a\u81ea\u793e\u3067\u8a8d\u8b58\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

    <\/p>\n

   \u4eca\u56de\u306f\u4ee5\u4e0a\u3068\u3044\u305f\u3057\u307e\u3059\u3002
   \n\u4eca\u9031\u3082\u8aad\u3093\u3067\u3044\u305f\u3060\u304d\u3001\u8aa0\u306b\u6709\u96e3\u3046\u3054\u3056\u3044\u307e\u3059\u3002
   \n\u672c\u30d6\u30ed\u30b0\u304c\u3054\u6d3b\u8e8d\u3055\u308c\u308b\u99d0\u5728\u54e1\u306e\u7686\u69d8\u3001\u304a\u3088\u3073\u4eca\u5f8c\u9032\u51fa\u3092\u304a\u8003\u3048\u306e\u7686\u69d8\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002
   \n\u6b21\u56de\u3082\u3069\u3046\u305e\u5b9c\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n

    <\/p>\n

    <\/p>\n

   \u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u00a0 \u30bf\u30a4\u62e0\u70b9
   \n\u5b89\u85e4 \u670b\u7f8e
   \n<\/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\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., 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","protected":false},"excerpt":{"rendered":"  \u7686\u3055\u307e\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u30bf\u30a4\u306e\u5b89\u85e4\u3067\u3059\u3002 \u30bf\u30a4\u3067\u3044\u308d\u3093\u306a\u5834\u9762\u3067\u51fa\u3066\u304f\u308b\u30ef\u30fc\u30c9\u300c\u6052\u4e45\u7684\u65bd\u8a2d\u300d\u300cPE\u300d\u3063\u3066\u4f55\u304b\uff1f\u3068\u3044\u3046\u3053\u3068\u306b\u3064\u3044\u3066\u3001\u4eca\u56de\u306f\u8a71\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002   \u6052\u4e45\u7684\u65bd\u8a2d\uff08Permanent Esta […]","protected":false},"author":1,"featured_media":2275,"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":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[23,17],"tags":[],"jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2020\/02\/sonota.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/payckf-vq","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts\/1948"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/comments?post=1948"}],"version-history":[{"count":3,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts\/1948\/revisions"}],"predecessor-version":[{"id":2658,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts\/1948\/revisions\/2658"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/media\/2275"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/media?parent=1948"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/categories?post=1948"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/tags?post=1948"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}