1<\/span>\u6708\u3082\u3042\u3063\u3068\u8a00\u3046\u9593\u306b\u7d42\u308f\u3063\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u306d\u3002\u3053\u306e\u6642\u671f\u306f\u3001\u5e74\u5ea6\u6c7a\u7b97\u306e\u7de0\u3081\u3084\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u7b49\u3067\u3001\u975e\u5e38\u306b\u5fd9\u3057\u3044\u6642\u671f\u3067\u3059\u3002\u4eca\u56de\u304b\u3089\u3001\u6570\u56de\u306b\u308f\u305f\u308a\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306b\u30d5\u30a9\u30fc\u30ab\u30b9\u3057\u3066\u66f8\u3044\u3066\u307f\u3088\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n <\/span><\/p>\n \u307e\u305a\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306f\u3001\u5185\u56fd\u6b73\u5165\u6cd5\uff08Revenue Code<\/span>\uff09\u3092\u57fa\u672c\u6cd5\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u6b73\u5165\u6cd5\u3092\u88dc\u8db3\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u3001\u52c5\u4ee4(Royal Decrees)<\/span>\u3001\u8ca1\u52d9\u7701\u7701\u4ee4(Ministrial Regulation) <\/span>\u6b73\u5165\u9577\u5b98\u544a\u793a(Derector General Notfication)<\/span>\u3001\u6b73\u5165\u5c40\u544a\u793a(Departmental Notification) <\/span>\u30eb\u30fc\u30ea\u30f3\u30b0(Tax Ruling)<\/span>\u7b49\u3001\u591a\u6570\u3042\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306f\u3001\u6cd5\u4eba\u7a0e\u3068\u540c\u69d8\u6b73\u5165\u5c40\u306e\u7ba1\u8f44\u3068\u306a\u308a\u307e\u3059\u3002\uff08\u3053\u306e1<\/span>\u6708\u306b\u3082\u3001\u6b73\u5165\u5c40\u4e3b\u50ac\u3067\u521d\u306e\u82f1\u8a9e\u306b\u3088\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306b\u95a2\u308f\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u30bb\u30df\u30ca\u30fc\u304c\u3042\u308a\u307e\u3057\u305f\u3088\u306d\uff09<\/span><\/p>\n <\/span><\/p>\n \u8ab2\u7a0e\u5bfe\u8c61\u5e74\u5ea6\u306f\u3001\u66a6\u5e74\u3002\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306f\u3001\u500b\u4eba\uff08\u5c45\u4f4f\u8005\/<\/span>\u975e\u5c45\u4f4f\u8005\uff09\u3001\u6cd5\u4eba\u683c\u3092\u6709\u3055\u306a\u3044\u666e\u901a\u7d44\u5408\u30fb\u56e3\u4f53\u3001\u6b7b\u4ea1\u8005\u306e\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n <\/span><\/p>\n \u7533\u544a\u306f\u3001\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306e\u65b9\u306fP.N.D.91<\/span>\u3001\u7d66\u4e0e\u53ce\u5165\u4ee5\u5916\u306e\u53ce\u5165\u304c\u3042\u308b\u65b9\u306fP.N.D90<\/span>\u3067\u306e\u7533\u544a\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n <\/span><\/p>\n \u4ee5\u4e0b\u3001\u78ba\u5b9a\u7533\u544a\u306e\u6e96\u5099\u3082\u542b\u3081\u305f\u7c21\u5358\u306a\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n <\/span><\/p>\n \uff11 <\/span><\/span><\/span>\u5e74\u672b\u306e\u6700\u5f8c\u306b\u652f\u7d66\u3055\u308c\u308b\u7d66\u4e0e\u3067\u3001\u5e74\u672b\u8abf\u6574\u3002\u3000\uff08\u4f1a\u793e\uff09<\/span><\/p>\n \uff08\u99d0\u5728\u54e1\u304c\u65e5\u672c\u3067\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u65e5\u672c\u652f\u6255\u3044\u5206\u306e\u7d66\u4e0e\u30c7\u30fc\u30bf\u8981\u5165\u624b\u3002\uff09<\/span><\/p>\n \uff12 <\/span><\/span><\/span>\u7fcc\u5e74\u306e2<\/span>\u670815<\/span>\u65e5\u307e\u3067\u306b\u5404\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u8a3c\u660e\u66f8\u306e\u767a\u884c\u3002\u3000\uff08\u4f1a\u793e\uff09<\/span><\/p>\n \uff13 <\/span><\/span><\/span>2<\/span>\u6708\u672b\u307e\u3067\u306b\u3001\u6b73\u5165\u5c40\u306b\u500b\u4eba\u6240\u5f97\uff08\u7d66\u4e0e\uff09\u306e\u5e74\u6b21\u6e90\u6cc9\u5fb4\u53ce\u7533\u544a\u3002<\/span><\/span>P.N.D.1K<\/span>\u3000<\/span>\uff08\u4f1a\u793e\uff09<\/span><\/p>\n \uff14 <\/span><\/span><\/span>3<\/span>\u6708\u672b\u307e\u3067\u306b\u3001\u78ba\u5b9a\u7533\u544a\u53ca\u3073\u8ffd\u52a0\u7d0d\u7a0e\u3002\u3000\uff08\u500b\u4eba\uff09*<\/span><\/span><\/p>\n *<\/span>\u65e5\u7cfb\u4f01\u696d\u306e\u591a\u304f\u306f\u3001\u4f1a\u793e\u304c\u7533\u544a\u30fb\u7d0d\u4ed8\u3057\u3066\u3044\u308b\u3002\uff08\u7279\u306b\u4f1a\u793e\u304c\u6240\u5f97\u7a0e\u3092\u8ca0\u62c5\u3059\u308b\u5834\u5408\u306a\u3069\uff09<\/span><\/p>\n <\/span><\/p>\n \u30bf\u30a4\u306b\u304a\u3051\u308b\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u5834\u5408\u3001\u307e\u305a\u305d\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba\u304c\u300c\u5c45\u4f4f\u8005\u300d\u3067\u3042\u308b\u304b\u3001\u300c\u975e\u5c45\u4f4f\u8005\u300d\u3067\u3042\u308b\u304b\u306b\u3088\u308a\u3001\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u53ce\u5165\u306e\u7bc4\u56f2\u304c\u5927\u304d\u304f\u7570\u306a\u3063\u3066\u304f\u308b\u306e\u3067\u3001\u300c\u5c45\u4f4f\u8005\u300d\u300c\u975e\u5c45\u4f4f\u8005\u300d\u3067\u3042\u308b\u304b\u3092\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n <\/span><\/p>\n \u5c45\u4f4f\u8005\u3068\u306f\u3001\u66a6\u5e74\u4e2d\u30bf\u30a4\u56fd\u5185\u306b180<\/span>\u65e5\u4ee5\u4e0a\u6ede\u5728\u3059\u308b\u8005\u3002<\/span><\/p>\n \u975e\u5c45\u4f4f\u8005\u3068\u306f\u3001\u5c45\u4f4f\u8005\u4ee5\u5916\u306e\u8005\u3002<\/span><\/p>\n <\/span><\/p>\n \u4ee5\u4e0b\u3001\u8ab2\u7a0e\u306e\u7bc4\u56f2\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n <\/span><\/p>\n \uff1c\u8ab2\u7a0e\u6240\u5f97\u306e\u7bc4\u56f2\uff1e<\/span><\/p>\n <\/span><\/p>\n<\/td>\n \u5c45\u4f4f\u8005<\/span><\/p>\n<\/td>\n \u975e\u5c45\u4f4f\u8005<\/span><\/p>\n<\/td>\n<\/tr>\n \u30bf\u30a4\u306e\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u3000\u203b<\/span><\/p>\n<\/td>\n \u8ab2\u7a0e<\/span><\/p>\n<\/td>\n<\/tr>\n \u30bf\u30a4\u56fd\u5916\u6e90\u6cc9\u6240\u5f97\u306e\u3046\u3061\u3001\u30bf\u30a4\u56fd\u5185\u306b\u6301\u3061\u8fbc\u307e\u308c\u305f\u6240\u5f97<\/span><\/p>\n<\/td>\n \u8ab2\u7a0e<\/span><\/p>\n<\/td>\n \u975e\u8ab2\u7a0e<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \u203b\u3000\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306e\u5b9a\u7fa9<\/span><\/p>\n \u3000\u3000\u30fb\u30bf\u30a4\u56fd\u5185\u306e\u8077\u4f4d\u3001\u8077\u52d9\u306b\u3088\u308b\u6240\u5f97<\/span><\/p>\n \u3000\u3000\u30fb\u30bf\u30a4\u56fd\u5185\u306e\u4e8b\u696d\u6240\u307e\u305f\u306f\u4e8b\u696d\u304b\u3089\u751f\u3058\u308b\u6240\u5f97<\/span><\/p>\n \u3000\u3000\u30fb\u30bf\u30a4\u56fd\u5185\u306b\u6240\u5728\u3059\u308b\u8cc7\u7523\u304b\u3089\u751f\u3058\u308b\u6240\u5f97<\/span><\/p>\n <\/span><\/span>\u6240\u5f97\u306e\u53d7\u9818\u5730\u3084\u5c45\u4f4f\u8005\u30fb\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306f\u554f\u3044\u307e\u305b\u3093\u3002<\/span><\/p>\n <\/span><\/p>\n \u307e\u305f\u3001\u30bf\u30a4\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306b\u3064\u3044\u3066\u3001\u65e5\u672c\u304b\u3089\u30bf\u30a4\u3078\u306e\u51fa\u5f35\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u65e5\u30bf\u30a4\u79df\u7a0e\u6761\u7d0414<\/span>\u6761\u306e\u77ed\u671f\u6ede\u5728\u8005\u514d\u7a0e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u5168\u3066\u30af\u30ea\u30e4\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u30bf\u30a4\u3067\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/span><\/p>\n <\/span><\/p>\n \uff11 <\/span><\/span><\/span>\u66a6\u5e74\u306e\u7dcf\u6ede\u5728\u65e5\u6570\u304c180<\/span>\u65e5\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u3002<\/span><\/p>\n \uff12 <\/span><\/span><\/span>\u5916\u56fd\u6cd5\u4eba\u304c\u7d66\u4e0e\u7b49\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u3053\u3068\u3002<\/span><\/p>\n \uff13 <\/span><\/span><\/span>\u30bf\u30a4\u6cd5\u4eba\u304c\u8ca0\u62c5\u3057\u306a\u3044\u3053\u3068\u3002<\/span><\/p>\n <\/span><\/p>\n \u3053\u306e\u77ed\u671f\u6ede\u5728\u8005\u514d\u7a0e\u898f\u5b9a\u306f\u3001\u51fa\u5411\u8005\u306b\u304a\u3044\u3066\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n <\/span><\/p>\n \u4ee5\u4e0a\u3001\u4eca\u56de\u306f\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u5927\u307e\u304b\u306a\u5b9a\u7fa9\u3068\u3001\u7c21\u5358\u306a\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u66f8\u3044\u3066\u307f\u307e\u3057\u305f\u3002<\/span><\/p>\n <\/p>\n\n\n
\n \n \n \n \n \n \n \n \n \n \n