{"id":1646,"date":"2020-11-17T08:22:28","date_gmt":"2020-11-17T08:22:28","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/?p=1646"},"modified":"2021-06-27T15:06:59","modified_gmt":"2021-06-27T15:06:59","slug":"turkey-project-2","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/turkey-project-2\/","title":{"rendered":"\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30d9\u30fc\u30b9\u3067\u306e\u30c8\u30eb\u30b3\u9032\u51fa\u2460"},"content":{"rendered":"<p>\u3053\u3093\u306b\u3061\u306f\u3002<br \/>\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u30c8\u30eb\u30b3\u652f\u793e\u306e\u5409\u7530\u77ac\u3067\u3059\u3002<\/p>\n<p>\u4eca\u9031\u30fb\u6765\u9031\u306e\u30d6\u30ed\u30b0\u3067\u306f\u30012\u9031\u306b\u6e21\u308a\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30d9\u30fc\u30b9\u3067\u306e\u30c8\u30eb\u30b3\u9032\u51fa\u306b\u3064\u3044\u3066\u66f8\u3044\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u901a\u5e38\u3001\u6d77\u5916\u9032\u51fa\u306e\u6d41\u308c\u306f\u3001\u6700\u521d\u306b\u99d0\u5728\u54e1\u4e8b\u52d9\u6240(Liaison\/Representative Office)\u3092\u8a2d\u7f6e\u3057\u305f\u4e0a\u3067\u5e02\u5834\u8abf\u67fb\u7b49\u3092\u884c\u3044\u3001\u305d\u306e\u5f8c\u652f\u5e97\u3084\u73fe\u5730\u6cd5\u4eba\u3092\u7acb\u3061\u4e0a\u3052\u308b\u3068\u3044\u3046\u9032\u51fa\u30d5\u30ed\u30fc\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u5efa\u8a2d\u3084\u30a4\u30f3\u30d5\u30e9\u8a2d\u5099\u7b49\u3001\u7279\u5b9a\u306e\u696d\u754c\u3084\u696d\u7a2e\u306b\u3088\u3063\u3066\u306f\u3001\u4e00\u5b9a\u671f\u9593\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30d9\u30fc\u30b9\u3067\u6d77\u5916\u3067\u306e\u30d3\u30b8\u30cd\u30b9\u6d3b\u52d5\u3092\u884c\u308f\u308c\u3066\u3044\u308b\u65e5\u7cfb\u4f01\u696d\u69d8\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\uff1f<br \/>\n\u4eca\u9031\u306f\u3001\u305d\u306e\u3088\u3046\u306a\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30d9\u30fc\u30b9\u3067\u30c8\u30eb\u30b3\u9032\u51fa\u3092\u884c\u3046\u969b\u306e\u9032\u51fa\u5f62\u614b\u306b\u7126\u70b9\u3092\u5f53\u3066\u3001\u8aac\u660e\u3092\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\"><span class=\"toc_number toc_depth_1\">1<\/span> \u2460\u9032\u51fa\u5f62\u614b<\/a><ul><li><a href=\"#i-2\"><span class=\"toc_number toc_depth_2\">1.1<\/span> \u3010\u4e8c\u56fd\u9593\u79df\u7a0e\u6761\u7d04\u7b2c\u4e94\u6761\u300c\u6052\u4e45\u7684\u65bd\u8a2d\u300d\u3088\u308a\u629c\u7c8b\u3011<\/a><\/li><li><a href=\"#i-3\"><span class=\"toc_number toc_depth_2\">1.2<\/span> \u53c2\u8003\u6587\u732e<\/a><\/li><\/ul><\/li><li><a href=\"#x25b6YouTuber\"><span class=\"toc_number toc_depth_1\">2<\/span> \uff5e&#x25b6;YouTuber\u306b\u306a\u308a\u307e\u3057\u305f\uff01\uff5e<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\"><u>\u2460\u9032\u51fa\u5f62\u614b<\/u><\/span><\/h2>\n<p>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30d9\u30fc\u30b9\u3067\u306e\u9032\u51fa\u304c\u901a\u5e38\u306e\u6d77\u5916\u9032\u51fa\u3068\u7570\u306a\u308b\u70b9\u306f\u3001\u9032\u51fa\u524d\u306e\u6bb5\u968e\u3067\u6d3b\u52d5\u3092\u884c\u3046\u671f\u9593\u304c\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u958b\u59cb\u304b\u3089\u5b8c\u4e86\u307e\u3067\u306e\u4e00\u5b9a\u671f\u9593\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\n<p>\u30a4\u30f3\u30c9\u306a\u3069\u7279\u5b9a\u306e\u56fd\u306b\u304a\u3044\u3066\u306f\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u5358\u4f4d\u3067\u306e\u9032\u51fa\u306b\u7279\u5316\u3057\u305f\u300c\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30aa\u30d5\u30a3\u30b9\u300d\u3068\u3044\u3046\u62e0\u70b9\u5f62\u614b\u3067\u306e\u9032\u51fa\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u56fd\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u30c8\u30eb\u30b3\u306b\u304a\u3044\u3066\u306f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30aa\u30d5\u30a3\u30b9\u306e\u6982\u5ff5\u304c\u5b58\u5728\u305b\u305a\u3001\u901a\u5e38\u306e\u9032\u51fa\u6642\u3068\u540c\u69d8\u3001\u73fe\u5730\u6cd5\u4eba\u82e5\u3057\u304f\u306f\u652f\u5e97\u3044\u305a\u308c\u304b\u306e\u5f62\u614b\u3067\u62e0\u70b9\u306e\u8a2d\u7acb\u3092\u884c\u3063\u305f\u5f8c\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u958b\u59cb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e00\u65b9\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u671f\u9593\u306b\u3088\u3063\u3066\u306f\u3001\u62e0\u70b9(\uff1d\u6052\u4e45\u7684\u65bd\u8a2d\uff3bPE: Permanent Establishment\uff3d)\u306e\u8a2d\u7f6e\u304c\u5fc5\u305a\u3057\u3082\u5fc5\u8981\u306b\u306f\u306a\u3089\u306a\u3044\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u5834\u5408\u3001\u30c8\u30eb\u30b3\u56fd\u5185\u306bPE\u304c\u5b58\u5728\u3057\u306a\u3044\u70ba\u3001\u539f\u5247\u30c8\u30eb\u30b3\u5074\u3067\u306e\u6240\u5f97\u8ab2\u7a0e\u304c\u306a\u3055\u308c\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u65e5\u672c\u3068\u30c8\u30eb\u30b3\u306e\u79df\u7a0e\u5354\u5b9a\u3067\u306f\u3001\u5efa\u8a2d\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u95a2\u3059\u308bPE\u8a8d\u5b9a\u306b\u3064\u3044\u3066\u306f<strong><u>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u671f\u9593\u304c6\u30f6\u6708\u3092\u8d85\u904e\u3059\u308b\u304b\u5426\u304b<\/u><\/strong>\u3067\u5224\u65ad\u3055\u308c\u308b\u65e8\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002(\u4e0b\u8a18\u53c2\u7167)<br \/>\n\u8a73\u7d30\u306f\u3001\u672c\u30d6\u30ed\u30b0\u6700\u4e0b\u90e8\u306b\u8a18\u8f09\u306e\u53c2\u8003\u6587\u732e\u3001\u4e8c\u56fd\u9593\u79df\u7a0e\u6761\u7d04\u7b2c\u4e94\u6761\u300c\u6052\u4e45\u7684\u65bd\u8a2d\u300d\u3092\u3054\u53c2\u8003\u3044\u305f\u3060\u3051\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<hr \/>\n<h3><span id=\"i-2\">\u3010\u4e8c\u56fd\u9593\u79df\u7a0e\u6761\u7d04\u7b2c\u4e94\u6761\u300c\u6052\u4e45\u7684\u65bd\u8a2d\u300d\u3088\u308a\u629c\u7c8b\u3011<\/span><\/h3>\n<p>3\u3000\u5efa\u8a2d\u5de5\u4e8b\u73fe\u5834\u53c8\u306f\u5efa\u8a2d\u3001\u636e\u4ed8\u3051\u82e5\u3057\u304f\u306f\u7d44\u7acb\u3066\u306e\u5de5\u4e8b\u306f\u3001\u516d\u7b87\u6708\u3092\u8d85\u3048\u308b\u671f\u9593\u5b58\u7d9a\u3059\u308b\u5834\u5408\u306b\u9650\u308a\u3001\u300c\u6052\u4e45\u7684\u65bd\u8a2d\u300d\u3068\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>4\u3000\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306e\u4f01\u696d\u304c\u4ed6\u65b9\u306e\u7de0\u7d04\u56fd\u5185\u306b\u304a\u3051\u308b\u5efa\u7bc9\u5de5\u4e8b\u73fe\u5834\u53c8\u306f\u5efa\u8a2d\u3001\u636e\u4ed8\u3051\u82e5\u3057\u304f\u306f\u7d44\u7acb\u3066\u306e\u5de5\u4e8b\u306b\u95a2\u9023\u3057\u3066\u3001\u516d\u7b87\u6708\u3092\u8d85\u3048\u308b\u671f\u9593\u3001\u5f53\u8a72\u4ed6\u65b9\u306e\u7de0\u7d04\u56fd\u5185\u306b\u304a\u3044\u3066\u76e3\u7763\u6d3b\u52d5\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u4f01\u696d\u306f\u3001\u5f53\u8a72\u4ed6\u65b9\u306e\u7de0\u7d04\u56fd\u5185\u306b\u300c\u6052\u4e45\u7684\u65bd\u8a2d\u300d\u3092\u6709\u3057\u3001\u5f53\u8a72\u300c\u6052\u4e45\u7684\u65bd\u8a2d\u300d\u3092\u901a\u3058\u3066\u4e8b\u696d\u3092\u884c\u3046\u3082\u306e\u3068\u3055\u308c\u308b\u3002<\/p>\n<hr \/>\n<p>\u4e0a\u8a18\u306e\u8a18\u8f09\u5185\u5bb9\u304b\u3089\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u671f\u9593\u304c6\u30f6\u6708\u672a\u6e80\u306e\u5834\u5408\u306b\u306f\u3001PE\u306e\u8a2d\u7f6e\u306f\u5fc5\u305a\u3057\u3082\u5fc5\u8981\u3067\u306f\u306a\u3044\u4e00\u65b9\u30016\u30f6\u6708\u4ee5\u4e0a\u306e\u5834\u5408\u306b\u306f\u73fe\u5730\u6cd5\u4eba\u3082\u3057\u304f\u306f\u652f\u5e97\u3092\u8a2d\u7f6e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u671f\u9593\u306f\u305d\u306e\u9032\u6357\u306b\u3088\u308a\u5ef6\u9577\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u5927\u3044\u306b\u3042\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n\u5f93\u3063\u3066\u3001\u958b\u59cb\u524d\u306e\u6bb5\u968e\u3067\u5f53\u8a72\u671f\u9593\u3092\u8d85\u904e\u3059\u308b\u3053\u3068\u304c\u5c11\u3057\u3067\u3082\u60f3\u5b9a\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u5f8c\u3005\u306ePE\u8a8d\u5b9a\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u4e0a\u3067\u3082\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u958b\u59cb\u306b\u5148\u7acb\u3063\u3066\u62e0\u70b9\u3092\u8a2d\u7f6e\u3055\u308c\u308b\u306e\u304c\u8ce2\u660e\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u9031\u306f\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u6765\u9031\u3082\u5f15\u304d\u7d9a\u304d\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30d9\u30fc\u30b9\u3067\u306e\u9032\u51fa\u306b\u95a2\u3059\u308b\u7559\u610f\u4e8b\u9805\u7b49\u3092\u8aac\u660e\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<p>\u53c8\u3001\u5f0a\u793e\u3067\u306f\u30c8\u30eb\u30b3\u3078\u306e\u9032\u51fa\u3001\u30c8\u30eb\u30b3\u30d3\u30b8\u30cd\u30b9\u306b\u95a2\u9023\u3057\u305f\u5404\u7a2e\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u7b49\u3005\u306b\u3064\u3044\u3066\u306e\u7121\u6599\u76f8\u8ac7\u3082\u884c\u3063\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001\u4e0a\u8a18\u5185\u5bb9\u4ee5\u5916\u306b\u3082\u3054\u4e0d\u660e\u306a\u70b9\u306a\u3069\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u3044\u305f\u3060\u3051\u308c\u3070\u3068\u5b58\u3058\u307e\u3059\u3002<\/p>\n<p>\u6700\u5f8c\u307e\u3067\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3><span id=\"i-3\">\u53c2\u8003\u6587\u732e<\/span><\/h3>\n<p>\u30fb\u4e8c\u56fd\u9593\u79df\u7a0e\u6761\u7d04 \uff3b\u30c8\u30eb\u30b3\u3068\u306e\u79df\u7a0e (\u6240\u5f97) \u5354\u5b9a (\u305d\u306e1)\uff3d<br \/>\n<a href=\"https:\/\/www.mofa.go.jp\/mofaj\/gaiko\/treaty\/pdfs\/A-H6-2191_1.pdf\">https:\/\/www.mofa.go.jp\/mofaj\/gaiko\/treaty\/pdfs\/A-H6-2191_1.pdf<\/a><\/p>\n<hr \/>\n<h2><span id=\"x25b6YouTuber\">\uff5e&#x25b6;<span style=\"color: #ff0000;\"><strong>YouTuber<\/strong><\/span>\u306b\u306a\u308a\u307e\u3057\u305f\uff01\uff5e<\/span><\/h2>\n<p>\u5f0a\u793eYouTube\u30c1\u30e3\u30f3\u30cd\u30eb<a href=\"https:\/\/www.youtube.com\/channel\/UCBbDf799xlePy2vS0ITy7lQ\">\u300e\u4e45\u91ce\u5eb7\u6210\u306e\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687!!\u300f<\/a>\u3092\u958b\u8a2d\u3044\u305f\u3057\u307e\u3057\u305f\uff01<\/p>\n<p>\u300c\u4e45\u91ce\u5eb7\u6210\u306e\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687!!\u300d\u3067\u306f\u3001\u4ee3\u8868\u306e\u4e45\u91ce\u304c\u4f5c\u3063\u305f365\u306e\u91d1\u8a00\u3092<br \/>\n\u300e\u4e45\u91ce\u8a9e\u9332\u300f\u3068\u3057\u3066\u65e5\u3081\u304f\u308a\u30ab\u30ec\u30f3\u30c0\u30fc\u306b\u307e\u3068\u3081\u3001\u5185\u5bb9\u3092\u6bce\u65e5\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u30c1\u30e3\u30f3\u30cd\u30eb\u540d\u306b\u3042\u308b\u901a\u308a\u3001\u300c\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687\u300d\u306b\u306a\u308b\u3088\u3046\u306a\u751f\u304d\u65b9\u306e\u30c4\u30dc\u3068\u30b3\u30c4\u3092\u767a\u4fe1\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067<br 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