\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30bf\u30a4\u4e8b\u52d9\u6240\u306e\u9577\u6fa4\u3067\u3059\u3002<\/p>\n

\u4eca\u9031\u306f\u30bf\u30a4\u306b\u304a\u3051\u308b\u73fe\u7269\u51fa\u8cc7\u3068\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u3067\u3059\u3002<\/p>\n

 <\/p>\n

 Q.<\/p>\n

\u30bf\u30a4\u6cd5\u4eba\u306e\u8a2d\u7acb\u306b\u3042\u305f\u308a\u3001\u73fe\u91d1\u3067\u306f\u306a\u304f\u73fe\u7269\u3067\u306e\u51fa\u8cc7\u3092\u691c\u8a0e\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u4ed6\u56fd\u3067\u306f\u73fe\u7269\u51fa\u8cc7\u304c\u4e0d\u53ef\u306e\u56fd\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u30bf\u30a4\u3067\u306f\u73fe\u7269\u51fa\u8cc7\u53ef\u80fd\u3067\u3057\u3087\u3046\u304b\u3002\u307e\u305f\u3001\u305d\u306e\u969b\u306e\u8a55\u4fa1\u306f\u3069\u306e\u3088\u3046\u306a\u624b\u9806\u306b\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

 <\/p>\n

We’re considering for investment in kind instead of cash investment, when we set up subsidiary in Thailand? There is a restriction for investment in kind in other countries. Can we invest in kind in Thailand? And what is the process on appraisal of real estate?<\/p>\n

 <\/p>\n

 A.<\/p>\n

\u3042\u307e\u308a\u4e00\u822c\u7684\u3067\u306f\u306a\u3044\u3082\u306e\u306e\u3001\u30bf\u30a4\u3067\u306f\u73fe\u7269\u51fa\u8cc7\u3082\u5236\u5ea6\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u73fe\u7269\u51fa\u8cc7\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u5275\u7acb\u7dcf\u4f1a\uff08\u8b70\u4e8b\u9332\uff09\u306b\u304a\u3044\u3066\u3001\u51fa\u8cc7\u306e\u4e00\u90e8\u306b\u3064\u304d\u73fe\u7269\u3067\u884c\u3046\u65e8\u53ca\u3073\u8a55\u4fa1\u984d\u306e\u8a18\u8f09\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

Thai regulation allow to invest in kind, although it’s not general. It is required that the company mention investment in kind and appraisal value of real estate on minute of organizational shareholder’s meeting.<\/p>\n

 <\/p>\n

\u307e\u305f\u3001\u8a55\u4fa1\u984d\u306f\u571f\u5730\u3001\u5efa\u7269\u3067\u3042\u308c\u3070\u4e0d\u52d5\u7523\u9451\u5b9a\u306e\u4f1a\u793e\u304b\u3089\u5e02\u5834\u4fa1\u683c\u306e\u8a55\u4fa1\u984d\u306e\u767a\u884c\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u51fa\u8cc7\u5f8c\u306f\u901a\u5e38\u306e\u8cfc\u5165\u8cc7\u7523\u540c\u69d8\u306b\u56fa\u5b9a\u8cc7\u7523\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

The company need to obtain appraisal value of real estate from Appraiser. And you need to record that real estate as fixed asset same as usual.<\/p>\n

 <\/p>\n

\u306a\u304a\u3001\u4e0d\u52d5\u7523\u306e\u9451\u5b9a\u306f\u73fe\u7269\u51fa\u8cc7\u306e\u969b\u306e\u4ed6\u3001\u8cfc\u5165\u6642\u306e\u8cfc\u5165\u4fa1\u683c\u306e\u59a5\u5f53\u6027\u306e\u78ba\u8a8d\u3084\u6e1b\u640d\u51e6\u7406\u306e\u969b\u306e\u8a55\u4fa1\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

Meanwhile, we normally obtain appraisal of real estate in order for confirmation of validity of purchase price, impairment and so on.<\/p>\n

 <\/p>\n

\u4ee5\u4e0a<\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n

\u9577\u6fa4\u3000\u76f4\u6bc5<\/p>\n

 <\/p>\n

\uff1c\u65b0\u30b5\u30fc\u30d3\u30b9\u767b\u5834\uff1e<\/strong><\/p>\n

                          <\/span><\/p>\n

<\/a><\/p>\n

<\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30bf\u30a4\u4e8b\u52d9\u6240\u306e\u9577\u6fa4\u3067\u3059\u3002 \u4eca\u9031\u306f\u30bf\u30a4\u306b\u304a\u3051\u308b\u73fe\u7269\u51fa\u8cc7\u3068\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u3067\u3059\u3002    Q. \u30bf\u30a4\u6cd5\u4eba\u306e\u8a2d\u7acb\u306b\u3042\u305f\u308a\u3001\u73fe\u91d1\u3067\u306f\u306a\u304f\u73fe\u7269\u3067\u306e\u51fa\u8cc7\u3092\u691c\u8a0e\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u4ed6\u56fd\u3067\u306f\u73fe […]","protected":false},"author":1,"featured_media":2270,"comment_status":"open","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":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[23,20],"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\/houmu.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/payckf-cT","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts\/799"}],"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=799"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts\/799\/revisions"}],"predecessor-version":[{"id":2818,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts\/799\/revisions\/2818"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/media\/2270"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/media?parent=799"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/categories?post=799"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/tags?post=799"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}