{"id":2194,"date":"2024-09-13T05:23:47","date_gmt":"2024-09-13T05:23:47","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/tokyotax\/?p=2194"},"modified":"2024-10-11T04:01:26","modified_gmt":"2024-10-11T04:01:26","slug":"permanent-establishment-branch","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/tokyotax\/permanent-establishment-branch\/","title":{"rendered":"PE\uff08Permanent Establishment \uff1a \u6052\u4e45\u7684\u65bd\u8a2d\uff09\u306e\u8a8d\u5b9a\u4e8b\u4f8b\uff08\u652f\u5e97PE\uff09"},"content":{"rendered":"<p><span style=\"font-size: 12pt;\">\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/span><span style=\"font-size: 12pt;\">\u6771\u4eac\u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u3044\u3064\u3082\u30d6\u30ed\u30b0\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u3055\u3066\u3001\u4eca\u56de\u306f\u300cPE\uff08Permanent Establishment \uff1a \u6052\u4e45\u7684\u65bd\u8a2d\uff09\u306e\u8a8d\u5b9a\u4e8b\u4f8b\uff08\u652f\u5e97PE\uff09\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u3044\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n<hr \/>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#PPEPermanent_Establishment_PE\"><span class=\"toc_number toc_depth_1\">1<\/span> PPE\uff08Permanent Establishment \uff1a \u6052\u4e45\u7684\u65bd\u8a2d\uff09\u306e\u8a8d\u5b9a\u4e8b\u4f8b\uff08\u652f\u5e97PE\uff09<\/a><\/li><li><a href=\"#PRWiki_Investment\"><span class=\"toc_number toc_depth_1\">2<\/span> \u3010PR\u3011\u6d77\u5916\u6700\u65b0\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\u30b5\u30a4\u30c8\u300cWiki Investment\u300d\n<\/a><\/li><\/ul><\/div>\n<h2><span id=\"PPEPermanent_Establishment_PE\">PPE\uff08Permanent Establishment \uff1a \u6052\u4e45\u7684\u65bd\u8a2d\uff09\u306e\u8a8d\u5b9a\u4e8b\u4f8b\uff08\u652f\u5e97PE\uff09<\/span><\/h2>\n<p>\u5148\u9031\u306f\u4ee3\u7406\u4eba\uff30\uff25\u306b\u3064\u3044\u3066\u306e\u4e8b\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3057\u305f\u304c\u3001\u4eca\u56de\u306f\u3001\u652f\u5e97PE\u306e\u4e8b\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\uff30\uff25\u306b\u306f\u985e\u578b\u3068\u3057\u3066\u6b21\u306e\uff13\u3064\u3042\u308a\u307e\u3059\u3002<br \/>\n\u2460\u3000\u652f\u5e97\uff30\uff25\uff1a\u4e8b\u696d\u306e\u7ba1\u7406\u306e\u5834\u6240\u3001\u652f\u5e97\u3001\u4e8b\u696d\u6240\u3001\u5de5\u5834\u3001\u4f5c\u696d\u5834\u306a\u3069<br \/>\n\u2461\u3000\u5efa\u8a2d\uff30\uff25\uff1a\u5efa\u8a2d\u5de5\u4e8b\u73fe\u5834\u3001\u5efa\u8a2d\u82e5\u3057\u304f\u306f\u636e\u4ed8\u5de5\u4e8b\u306b\u3064\u304d\u4e00\u5b9a\u671f\u9593\u3092\u8d85\u3048\u3066\u884c\u308f\u308c\u308b\u5834\u6240<br \/>\n\u2462\u3000\u4ee3\u7406\u4eba\uff30\uff25\uff1a\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u5185\u3067\u3001\u5916\u56fd\u4f01\u696d\u540d\u306e\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u6a29\u9650\u3092\u6709\u3057\u3001\u304b\u3064\u3001\u53cd\u5fa9\u3057\u3066\u884c\u3046\u4ee3\u7406\u4eba<\/p>\n<p>\u3053\u306e\u3046\u3061\u2460\u306e\u652f\u5e97\uff30\uff25\u3068\u3057\u3066\u8a8d\u5b9a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u3067\u3059\u3002<\/p>\n<p>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30aa\u30d5\u30a3\u30b9\uff08\u4ee5\u4e0b\u3001PO\u3068\u3044\u3046\uff09\u3068\u3044\u3046\u8a00\u8449\u3092\u805e\u3044\u305f\u3053\u3068\u306f\u3042\u308a\u307e\u3059\u3067\u3057\u3087\u3046\u304b\u3002\u30a4\u30e1\u30fc\u30b8\u3068\u3057\u3066\u306f\u3001\u696d\u52d9\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u305f\u3081\u306b\u306e\u307f\u8a2d\u7f6e\u3055\u308c\u308b\u671f\u9593\u9650\u5b9a\u652f\u5e97\u3068\u3044\u3046\u4f4d\u7f6e\u3065\u3051\u306b\u306a\u308a\u307e\u3059\u3002\u4e00\u6642\u7684\u3067\u3042\u3063\u3066\u3082\u652f\u5e97\u306f\u652f\u5e97\u3067\u3059\u306e\u3067\u3001\u5f53\u7136PE\u3067\u3059\u3002<br \/>\n\u4f55\u304c\u554f\u984c\u306e\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3068\u3044\u3046\u3068\u3001\u51fa\u5411\u8005\u304c\u7d61\u3080\u5834\u5408\u306b\u554f\u984c\u304c\u6f5c\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u3001A\u793e\uff08\u51fa\u5411\u5143\uff09\u3001B\u793e\uff08\u51fa\u5411\u5148\uff09\u3001C\uff08A\u793e\u5728\u7c4d\u51fa\u5411\u8005\uff09\u3001D\uff08B\u793e\u306e\u6d77\u5916PO\uff09\u3068\u4eee\u5b9a\u3057\u307e\u3059\u3002C\u304cD\u3078\u8d74\u4efb\u3057\u305f\u3089\u3069\u3046\u306a\u308b\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>D\u306fB\u793e\u306ePO\u3067\u3042\u308a\u3001B\u793e\u306f\u5f53\u7136\u627f\u77e5\u3057\u3066\u3044\u308b\u306f\u305a\u3067\u3001\u305d\u3082\u305d\u3082PE\u3067\u3042\u308b\u305f\u3081PE\u306b\u8a8d\u5b9a\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3067\u306f\u3001A\u793e\u306e\u8996\u70b9\u3067\u307f\u305f\u3089\u3069\u3046\u3067\u3057\u3087\u3046\u304b\u3002A\u793e\u3068D\u306f\u95a2\u4fc2\u306a\u3044\u3088\u3046\u306b\u307f\u3048\u307e\u3059\u3002D\u306fA\u793e\u306e\u5b50\u4f1a\u793e\u3067\u3082\u652f\u5e97\u3067\u3082\u3042\u308a\u307e\u305b\u3093\u3002\u3068\u3053\u308d\u304c\u3001C\u306fB\u793e\u304b\u3089D\u306b\u8d74\u4efb\u3092\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001C\u306fA\u793e\u306b\u5728\u7c4d\u3057\u3066\u3044\u307e\u3059\u3002\u3068\u3044\u3046\u3053\u3068\u306f\u3001A\u793e\u306fC\u304cB\u793e\u3092\u901a\u3058\u3066D\u3067\u52e4\u52d9\u3057\u3001\u4e8b\u696d\u6d3b\u52d5\u3092\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001A\u793e\u306b\u6d77\u5916\u652f\u5e97\u304c\u3042\u308b\u3068\u3044\u3046\u3088\u3046\u306b\u6349\u3048\u3089\u308c\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u3053\u308c\u306f\u3001\u6c17\u3065\u304d\u96e3\u3044\u3068\u3053\u308d\u3067\u3042\u308a\u307e\u3059\u306e\u3067\u3001A\u793e\u306f\u304b\u306a\u308a\u306e\u30ea\u30b9\u30af\u3092\u62b1\u3048\u8fbc\u3093\u3067\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002A\u793e\u306f\u6d77\u5916\u652f\u5e97\u304c\u3042\u308b\u3068\u601d\u3063\u3066\u3044\u307e\u305b\u3093\u306e\u3067\u3001\u3053\u308c\u304c\u652f\u5e97PE\u3068\u3057\u3066\u8a8d\u5b9a\u3055\u308c\u3066\u3057\u307e\u3046\u3068\u3001\u771f\u306b\u5bdd\u8033\u306b\u6c34\u3067\u3059\u3002\u8996\u70b9\u3092\u5909\u3048\u308b\u3068\u652f\u5e97\u3068\u3057\u3066\u6d6e\u4e0a\u3057\u3066\u304f\u308b\u305f\u3081\u3001A\u793e\u306b\u3068\u3063\u3066\u306f\u7a0e\u52d9\u30ea\u30b9\u30af\u304c\u975e\u5e38\u306b\u9ad8\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u5b9f\u969b\u306b\u300c\u652f\u5e97\u300d\u3092\u8a2d\u7f6e\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u55b6\u696d\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u8ab2\u7a0e\u5f53\u5c40\u306b\u6307\u6458\u3055\u308c\u308c\u3070\u652f\u5e97PE\u3068\u3057\u3066\u8a8d\u5b9a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u9032\u51fa\u6642\u70b9\u306b\u304a\u3044\u3066\u300c\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u300d\u3001\u300c\u652f\u5e97\u300d\u3001\u300c\u73fe\u5730\u6cd5\u4eba\u300d\u306e\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u4e8b\u524d\u306b\u62bc\u3055\u3048\u3066\u304a\u304f\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n<p>\u5c06\u6765\u7684\u306a\u30ea\u30b9\u30af\u3092\u6291\u3048\u308b\u305f\u3081\u306b\u3082\u3001\u6d77\u5916\u9032\u51fa\u3001\u793e\u54e1\u306e\u6d77\u5916\u8d74\u4efb\u7b49\u3001\u56fd\u969b\u9593\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u304a\u56f0\u308a\u3053\u3068\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/kuno-cpa.co.jp\/contact-form\/\"><img loading=\"lazy\" class=\"alignnone wp-image-2884\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2021\/10\/1569173093c7c3c9b08728bed429c801.jpg?resize=276%2C90&#038;ssl=1\" alt=\"\" width=\"276\" height=\"90\" data-recalc-dims=\"1\" \/><\/a><\/p>\n<hr \/>\n<h2><span id=\"PRWiki_Investment\">\u3010PR\u3011\u6d77\u5916\u6700\u65b0\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\u30b5\u30a4\u30c8\u300cWiki Investment\u300d<br \/>\n<a href=\"https:\/\/tcg-wiki-investment.com\/\"><img loading=\"lazy\" class=\"alignnone\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2021\/10\/unnamed-2.jpg?resize=473%2C164&#038;ssl=1\" alt=\"\" width=\"473\" height=\"164\" data-recalc-dims=\"1\" \/><\/a><\/span><\/h2>\n<p><span style=\"font-size: 12pt;\">\u9032\u51fa\u4e88\u5b9a\u306e\u56fd\u3001\u9032\u51fa\u3057\u3066\u3044\u308b\u56fd\u306e\u60c5\u5831\u53ce\u96c6\u306b\u6642\u9593\u304b\u304b\u308a\u307e\u305b\u3093\u304b\uff1f<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u9032\u51fa\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u3001<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u305d\u306e\u56fd\u306e\u77e5\u8b58\u3084\u5b9f\u60c5\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u9808\u3068\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u3057\u304b\u3057\u3001\u60c5\u5831\u304c\u6ea2\u308c\u304b\u3048\u3063\u3066\u3044\u308b\u793e\u4f1a\u3067\u306f<span style=\"text-decoration: underline; color: #ff6600;\"><strong>\u3069\u308c\u304c\u672c\u5f53\u306b\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u306a\u306e\u304b\uff1f<\/strong><\/span>\u304c\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u305d\u3093\u306a<\/span><span style=\"font-size: 12pt;\"><strong><span style=\"text-decoration: underline;\">\u300c\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u300d\u3092\u307e\u3068\u3081\u305f\u30b5\u30a4\u30c8<\/span><\/strong>\u304c\u3042\u308c\u3070\u3001\u3069\u308c\u3060\u3051\u697d\u306b\u60c5\u5831\u53ce\u96c6\u304c\u3067\u304d\u308b\u3060\u308d\u3046\u2026<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u305d\u306e\u601d\u3044\u304b\u3089\u4f5c\u6210\u3057\u305f\u30b5\u30a4\u30c8\u304c<span style=\"font-size: 14pt;\"><strong>\u300c<a href=\"https:\/\/tcg-wiki-investment.com\/\">Wiki Investment<\/a>\u300d<\/strong><\/span>\u3067\u3059\uff01!<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u5f0a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u306f\u6d77\u591620\u30ab\u56fd\u8d85\u306b\u62e0\u70b9\u3092\u6709\u3057\u3066\u304a\u308a\u3001<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u305d\u306e\u73fe\u5730\u99d0\u5728\u54e1\u304c\u6700\u65b0\u60c5\u5831\u3092\u300cWiki Investment\u300d\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002<br \/>\n<\/span><a href=\"https:\/\/tcg-wiki-investment.com\/\"><img loading=\"lazy\" class=\"alignnone wp-image-3035 size-full\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2023\/06\/1815d77ccebd1f8570493f8cebd69bee.jpg?resize=260%2C100&#038;ssl=1\" alt=\"\" width=\"260\" height=\"100\" data-recalc-dims=\"1\" \/><\/a><br \/>\n<span style=\"color: #4a4848;\"><em><span style=\"font-size: 14pt;\"><strong>\u3010Wiki Investment\u3067\u4f55\u304c\u3067\u304d\u308b\uff1f<\/strong><\/span><span style=\"font-size: 14pt;\"><strong>\u3011<\/strong><\/span><\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\u30fb\u73fe\u5730\u99d0\u5728\u54e1\u304c\u6bce\u9031<em><u>\u30db\u30c3\u30c8\u306a\u60c5\u5831<\/u><\/em>\u3092\u66f4\u65b0\u3059\u308b<span style=\"color: #ff0000;\"><em><u>News update<\/u><\/em><\/span><\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\u30fb\u73fe\u5730\u306b\u6ede\u5728\u3059\u308b\u65b9\u304b\u3089\u3054\u8cea\u554f\u9802\u304f\u3001<br \/>\n<\/strong><strong>\u3000\u3088\u308a\u5b9f\u52d9\u306b\u6cbf\u3063\u305f\u5185\u5bb9\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b<span style=\"color: #ff0000;\"><em><u>Q\uff06A\u96c6<\/u><\/em><\/span><\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\u30fb\u5f53\u793e\u304c\u51fa\u7248\u3057\u3066\u3044\u308b\u6d77\u5916\u5b9f\u52d9\u672c\u3092<span style=\"color: #ff0000;\"><u>\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316<\/u><\/span>\u3057\u305fTCG\u66f8\u7c4d<\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u306a\u3069\u306e\u65b0\u6a5f\u80fd\u3082\u8ffd\u52a0\u3057\u307e\u3057\u305f\uff01<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u6771\u4eac\u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u3059\u3002 \u3044\u3064\u3082\u30d6\u30ed\u30b0\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002 \u3055\u3066\u3001\u4eca\u56de\u306f\u300cPE\uff08Permanent Establishment \uff1a \u6052\u4e45\u7684\u65bd\u8a2d\uff09\u306e\u8a8d\u5b9a\u4e8b\u4f8b\uff08\u652f\u5e97PE\uff09\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u3044 [&hellip;]","protected":false},"author":1,"featured_media":2199,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true},"categories":[3,24,25,22],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/tokyotax\/wp-content\/uploads\/2024\/09\/222da996d261c9e02f847d1e95df2cfb.jpg?fit=1920%2C1080&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/pfPrI7-zo","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/tokyotax\/wp-json\/wp\/v2\/posts\/2194"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/tokyotax\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/tokyotax\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/tokyotax\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/tokyotax\/wp-json\/wp\/v2\/comments?post=2194"}],"version-history":[{"count":3,"href":"https:\/\/kuno-cpa.co.jp\/tokyotax\/wp-json\/wp\/v2\/posts\/2194\/revisions"}],"predecessor-version":[{"id":2235,"href":"https:\/\/kuno-cpa.co.jp\/tokyotax\/wp-json\/wp\/v2\/posts\/2194\/revisions\/2235"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/tokyotax\/wp-json\/wp\/v2\/media\/2199"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/tokyotax\/wp-json\/wp\/v2\/media?parent=2194"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/tokyotax\/wp-json\/wp\/v2\/categories?post=2194"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/tokyotax\/wp-json\/wp\/v2\/tags?post=2194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}