<\/p>\n

 <\/span><\/p>\n

\u4eca\u9031\u306f\u3001\u8cb8\u4ed8\u304a\u3088\u3073\u4fdd\u8a3c\u4eba\u3064\u3044\u3066\u3067\u3059\u3002<\/span><\/p>\n

 <\/span><\/p>\n

Q.<\/span><\/p>\n

\u30bf\u30a4\u6cd5\u4eba\u306e\u8cc7\u91d1\u306b\u4f59\u88d5\u304c\u3042\u308a\u3001\u4ed6\u56fd\u306e\u95a2\u4fc2\u4f1a\u793e\u306b\u8cb8\u3057\u4ed8\u3051\u3092\u884c\u304a\u3046\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u53ef\u80fd\u3067\u3057\u3087\u3046\u304b\u3002\u307e\u305f\u3001\u95a2\u4fc2\u4f1a\u793e\u304c\u501f\u5165\u308c\u3092\u884c\u3046\u969b\u306e\u4fdd\u8a3c\u4eba\u306b\u306a\u308b\u3053\u3068\u3082\u4e88\u5b9a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/p>\n

We would like to lend some cash to affiliated company in other countries, since cash in Thailand firm is redundant. And we have a plan to be a guarantor for affiliated company which borrow the money from financial institution. Are there any problems?<\/span><\/p>\n

 <\/span><\/p>\n

A.<\/span><\/p>\n

\u30bf\u30a4\u3067\u306f\u8cb8\u4ed8\u3092\u4e8b\u696d\u3068\u3057\u3066\u884c\u3046\u3053\u3068\u306f\u3001\u5916\u56fd\u6295\u8cc7\u898f\u5236\u306e\u898f\u5236\u696d\u7a2e\uff0821<\/span>\uff1a\u305d\u306e\u4ed6\u30b5\u30fc\u30d3\u30b9\uff09\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u7d99\u7d9a\u7684\u306b\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u4e8b\u696d\u3068\u3057\u3066\u884c\u3046\u3068\u53d6\u308a\u6271\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u5f93\u3063\u3066\u3001\u65e5\u672c\u306e\u8cc7\u672c100<\/span>\uff05\u306a\u3069\u5916\u56fd\u6cd5\u4eba\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5916\u56fd\u4e8b\u696d\u8a31\u53ef\u8a3c\u306e\u53d6\u5f97\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n

It is regulated that making a loan as business on restricted industries (21: other services) of restriction on foreign investment in Thailand. In case the company lend as loan continuously, there is a possibility that will be regard as business. Therefore, it is needed that the company obtain Foreign Business License (FBL), in case the company is a foreign company with capital from Japan or other countries.<\/span><\/p>\n

 <\/span><\/p>\n

\u305d\u306e\u4ed6\u7559\u610f\u70b9\u3068\u3057\u3066\u3001\u8cb8\u4ed8\u4e8b\u696d\u3092\u884c\u3046\u5834\u5408\u3001\u53d7\u53d6\u5229\u606f\u306b\u304b\u304b\u308a\u3001\u7279\u5b9a\u4e8b\u696d\u7a0e(SBT<\/span>\uff1aSpecific Business Tax)<\/span>\u306e\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u4e8b\u524d\u306b\u7279\u5b9a\u4e8b\u696d\u7a0e\u306e\u767b\u9332\u306e\u4e0a\u3001\u5229\u606f\u306e\u53d7\u53d6\u6708\u306e\u7fcc\u6708\u306b\u7533\u544a\u3068\u306a\u308a\u307e\u3059\u3002\u901a\u5e38\u8cb8\u4ed8\u306b\u304b\u304b\u308b\u5229\u7387\u3068\u3057\u3066\u306f\u3001\u9280\u884c\u4e8b\u696d\u3001\u91d1\u878d\u4e8b\u696d\u3001\u5546\u696d\u9280\u884c\u306b\u985e\u3059\u308b\u4e8b\u696d\u3068\u3057\u3066\u306f\u30013<\/span>\uff05\u306e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n

In other points of attention, the company need to declare Specific Business Tax (SBT) for interest income, when the company run a loan business. Tax rate of SBT for loan business is 3% in general as Bank\/Financial Institution\/other relevant business on commercial bank.<\/span><\/p>\n

 <\/span><\/p>\n

\u307e\u305f\u3001\u95a2\u4fc2\u4f1a\u793e\u306e\u501f\u5165\u308c\u306b\u304b\u304b\u308b\u4fdd\u8a3c\u4eba\u306b\u306a\u308b\u5834\u5408\u3082\u3001\u5916\u56fd\u6295\u8cc7\u898f\u5236\u306e\u898f\u5236\u696d\u7a2e\uff0821<\/span>\uff1a\u305d\u306e\u4ed6\u30b5\u30fc\u30d3\u30b9\uff09\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002\u5c06\u6765\u7684\u306b\u652f\u6255\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u3057\u3066\u3044\u308b\u3068\u53d6\u308a\u6271\u308f\u308c\u308b\u305f\u3081\u3067\u3059\u3002<\/span><\/p>\n

In addition, what the company become a guarantor for affiliated company which boron the money from financial institution probably regards as restricted industries (21: other services) of restriction on foreign investment. It is because that it seems the company provide a kind of service, since there is a possibility that the company will repay the loan on behalf of affiliated company.<\/span><\/p>\n

 <\/span><\/p>\n

\u4ee5\u4e0a<\/span><\/p>\n

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

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

nagasawa.naoki@tokyoconsultinggroup.com<\/span><\/span><\/a><\/span><\/p>\n

<\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"    \u4eca\u9031\u306f\u3001\u8cb8\u4ed8\u304a\u3088\u3073\u4fdd\u8a3c\u4eba\u3064\u3044\u3066\u3067\u3059\u3002   Q. \u30bf\u30a4\u6cd5\u4eba\u306e\u8cc7\u91d1\u306b\u4f59\u88d5\u304c\u3042\u308a\u3001\u4ed6\u56fd\u306e\u95a2\u4fc2\u4f1a\u793e\u306b\u8cb8\u3057\u4ed8\u3051\u3092\u884c\u304a\u3046\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u53ef\u80fd\u3067\u3057\u3087\u3046\u304b\u3002\u307e\u305f\u3001\u95a2\u4fc2\u4f1a\u793e\u304c\u501f\u5165\u308c\u3092\u884c\u3046\u969b\u306e\u4fdd\u8a3c\u4eba\u306b\u306a\u308b […]","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-dJ","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts\/851"}],"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=851"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts\/851\/revisions"}],"predecessor-version":[{"id":1408,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts\/851\/revisions\/1408"}],"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=851"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/categories?post=851"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/tags?post=851"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}