Warning: Undefined array key "global_protection_id" in /home/netst/kuno-cpa.co.jp/public_html/thailand_blog/wp-content/plugins/content-protector/inc/class-ps-rest-handler.php on line 51
{"id":803,"date":"2015-01-01T15:13:16","date_gmt":"2015-01-01T15:13:16","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/thailand_blog\/%e3%82%bf%e3%82%a4%e5%85%bc%e5%8b%99%e5%87%ba%e5%bc%b5%e8%80%85%e3%81%ab%e3%81%8b%e3%81%8b%e3%82%8b%e7%95%99%e6%84%8f%e7%82%b9-regarding-check-point-for-business-trip-foreign-person\/"},"modified":"2021-09-29T23:05:33","modified_gmt":"2021-09-29T23:05:33","slug":"thailand-regarding-check-point-for-business-trip-foreign-person","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/thailand-regarding-check-point-for-business-trip-foreign-person\/","title":{"rendered":"\u30bf\u30a4\u517c\u52d9\u51fa\u5f35\u8005\u306b\u304b\u304b\u308b\u7559\u610f\u70b9\/Regarding check point for business trip foreign person"},"content":{"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<\/p>\n

\u4eca\u9031\u306f\u30bf\u30a4\u306b\u51fa\u5f35\u3067\u3044\u3089\u3063\u3057\u3083\u308b\uff08\u65e5\u672c\u306a\u3069\uff09\u4ed6\u56fd\u3068\u306e\u517c\u52d9\u3067\u306e\u52e4\u52d9\u8005\u306b\u3064\u3044\u3066\u3067\u3059\u3002<\/p>\n

<\/p>\n

Q.<\/p>\n

\u65e5\u672c\u306a\u3069\u30bf\u30a4\u306e\u56fd\u5916\u306b\u5c45\u4f4f\u3057\u3001\u6708\u9593\uff11\u9031\u9593\u7a0b\u51fa\u5f35\u3067\u6ede\u5728\u3057\u52e4\u52d9\u3059\u308b\u5834\u5408\u3001\u30bf\u30a4\u306b\u304a\u3051\u308bVISA\u3001Work Permit\u306e\u53d6\u5f97\u8981\u5426\u3001PE\u8ab2\u7a0e\u3001\u5831\u916c\u306e\u53d6\u308a\u6271\u3044\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u7b49\u3005\u306b\u304a\u3051\u308b\u7559\u610f\u4e8b\u9805\u3068\u3057\u3066\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

How do we have to manage Visa, Work Permit, the risk of Permanent Establishment, salary in Thailand, personal income tax filling and so on, in case Japanese come to Thailand for working as business trip( such as 1 week per month)?<\/p>\n

<\/p>\n

A.<\/p>\n

PE\u8a8d\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001\u500b\u4eba\u306e\u51fa\u5f35\u3084\u517c\u52d9\u304cPE\u30ea\u30b9\u30af\u306b\u3064\u306a\u304c\u308b\u5834\u5408\u3001\u51fa\u5f35\u3067\u3042\u308a\u306a\u304c\u3089\u9577\u671f\u3067\u6ede\u5728\u3057\u3001\u6d77\u5916\u3067\u58f2\u4e0a\u8a08\u4e0a\u306e\u3042\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u3001\u3042\u308b\u3044\u306f\u5b9f\u614b\u3068\u3057\u3066\u5951\u7d04\u304c\u3042\u308b\u3082\u306e\u3068\u3057\u3066\u3001\u307f\u306a\u3057\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u3068\u3044\u3046\u3082\u306e\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

For the risk of Permanent Establishment, it is a risk that tax bureau suggest that the company have to file some of the sales\/ income in overseas because they regard there is PE because foreign person come to Thailand for long period business trip.<\/p>\n

<\/p>\n

\u4e0a\u8a18\u306e\u3088\u3046\u306b\u30bf\u30a4\u56fd\u5916\u304c\u4e3b\u52d9\u3001\u30bf\u30a4\u304c\u517c\u52d9\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u30bf\u30a4\u306b\u304a\u3044\u3066\u306f\u3001\u517c\u52d9\u3067\u3042\u308a\u306a\u304c\u3089\u5e74\u9593\u306e\u904e\u534a\u6570\u7b49\uff08\u56fd\u306b\u3088\u308a\u65e5\u6570\u306f\u7570\u306a\u308a\u307e\u3059\uff09\u3092\u8d85\u3048\u3066\u6ede\u5728\u3059\u308b\u306a\u3069\u306e\u5834\u5408\u3001\u3088\u308a\u6307\u6458\u30ea\u30b9\u30af\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n

There is a high risk in case he\/she stay in Thailand in a long period such as over 180 days\/year, although Japanese come to Thailand as just business trip meanwhile his\/her resident is overseas like Japan<\/p>\n

<\/p>\n

\u307e\u305f\u3001\u4e8b\u52d9\u6240\u3067\u5b9f\u969b\u306e\u696d\u52d9\u306b\u643a\u308f\u308b\u304b\u3001\u6253\u3061\u5408\u308f\u305b\u306e\u307f\u306b\u53c2\u52a0\u3059\u308b\u304b\u3001\u306b\u3088\u3063\u3066\u30ef\u30fc\u30af\u30d1\u30fc\u30df\u30c3\u30c8\u306e\u53d6\u5f97\u306e\u8981\u5426\u304c\u5909\u308f\u3063\u3066\u307e\u3044\u308a\u307e\u3059\u3002\u5b9f\u969b\u306e\u696d\u52d9\u306b\u643a\u308f\u308b\u5834\u5408\u306b\u306f\u3001\u5c31\u52b4\u30d3\u30b6\u53ca\u3073\u30ef\u30fc\u30af\u30d1\u30fc\u30df\u30c3\u30c8\u306e\u53d6\u5f97\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u30bf\u30a4\u306b\u304a\u3044\u3066\u306f\u3001\u30ef\u30fc\u30af\u30d1\u30fc\u30df\u30c3\u30c8\u53d6\u5f97\uff1d\u5c45\u4f4f\u8005\u3068\u306f\u306a\u3089\u305a\u3001\u65e5\u6570\u53ca\u3073\u5b9f\u614b\u57fa\u6e96\u3067\u5224\u65ad\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

The necessary of Work Permit depends on whether he\/she just attend the meeting, or engage in some work.<\/p>\n

<\/p>\n

\u306a\u304a\u3001\u65e5\u672c\u306b\u4f4f\u6c11\u767b\u9332\u3092\u6b8b\u3057\u3066\u3044\u308b\u72b6\u614b\u3067\u30bf\u30a4\u306e\u6ede\u5728\u65e5\u6570\u304c180\u65e5\u4ee5\u4e0a\u3068\u306a\u308b\u306a\u3069\u3057\u3001\u30bf\u30a4\u3067\u3082\u5c45\u4f4f\u8005\u6271\u3044\u306b\u306a\u308b\u5834\u5408\u3001\u3044\u305a\u308c\u304b\u306e\u56fd\u3067\u5c45\u4f4f\u8005\u3067\u3042\u308b\u304b\u660e\u78ba\u306b\u3059\u308b\u3001\u3042\u308b\u3044\u306f\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u53d6\u308a\u6271\u3044\u3092\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u30012\u91cd\u8ab2\u7a0e\u3068\u306a\u308b\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u5fc5\u8981\u304c\u5fa1\u5ea7\u3044\u307e\u3059\u3002<\/p>\n

We recommend to clarify which countries’ resident, or to avoid double tax to manage foreign tax exemption, if he\/she is resident both Thailand and Japan because he\/she keep resident in Japan and stay over 180 days in Thailand.<\/p>\n

<\/p>\n

\u30bf\u30a4\u3067\u652f\u7d66\u3059\u308b\u5831\u916c\u984d\u306b\u3064\u3044\u3066\u3001\u30ef\u30fc\u30af\u30d1\u30fc\u30df\u30c3\u30c8\u3092\u4fdd\u6301\u3059\u308b\u65e5\u672c\u4eba\u306f\u6700\u4f4e5\u4e07\u30d0\u30fc\u30c4\u306e\u57fa\u6e96\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

By the way, the company need to pay over 50,000THB for Japanese expats with Work Permit.<\/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

$\"\u6d77\u5916\u9032\u51fa\u8cea\u554f\u30b5\u30fc\u30d3\u30b9\"$ <\/a><\/p>\n