{"id":1666,"date":"2020-09-29T01:34:34","date_gmt":"2020-09-29T01:34:34","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/?p=1666"},"modified":"2021-06-27T15:10:23","modified_gmt":"2021-06-27T15:10:23","slug":"turkey-price-2","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/turkey-price-2\/","title":{"rendered":"\u30c8\u30eb\u30b3\u306e\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u4fc2\u308b\u6587\u66f8\u306b\u3064\u3044\u3066"},"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\u306e\u5c0f\u5742\u7406\u52a0\u3067\u3054\u3056\u3044\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=\"#-202091\"><span class=\"toc_number toc_depth_1\">1<\/span> \u65b0\u3057\u304f\u767a\u8868\u3055\u308c\u305f\u30c8\u30eb\u30b3\u306e\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u898f\u5236-2020\u5e749\u67081\u65e5<\/a><\/li><li><a href=\"#Country-by-Country_Report\"><span class=\"toc_number toc_depth_1\">2<\/span> \u2460\u3000\u56fd\u5225\u5831\u544a\u66f8(Country-by-Country Report)<\/a><ul><li><a href=\"#i\"><span class=\"toc_number toc_depth_2\">2.1<\/span> \u524d\u63d0<\/a><\/li><li><a href=\"#i-2\"><span class=\"toc_number toc_depth_2\">2.2<\/span> \u63d0\u51fa\u66f8\u985e\u306e\u5185\u5bb9<\/a><\/li><li><a href=\"#i-3\"><span class=\"toc_number toc_depth_2\">2.3<\/span> \u63d0\u51fa\u306b\u969b\u3057\u5fc5\u8981\u3068\u306a\u308b\u60c5\u5831\u53ca\u3073\u3054\u6e96\u5099\u3044\u305f\u3060\u304f\u3082\u306e<\/a><\/li><li><a href=\"#_Country-by-Country_Reporting_Prior_Notification_Form\"><span class=\"toc_number toc_depth_2\">2.4<\/span> \u56fd\u5225\u5831\u544a\u66f8\u4e8b\u9805\u306e\u63d0\u51fa\u72b6\u6cc1\u306e\u4e8b\u524d\u901a\u77e5\n(Country-by-Country Reporting Prior Notification Form)<\/a><\/li><\/ul><\/li><li><a href=\"#Master_File_General_Report\"><span class=\"toc_number toc_depth_1\">3<\/span> \u2461\u3000\u30de\u30b9\u30bf\u30fc\u30d5\u30a1\u30a4\u30eb(Master File)\n\uff0a\u4e00\u822c\u5831\u544a\u66f8(General Report)<\/a><\/li><li><a href=\"#i-4\"><span class=\"toc_number toc_depth_1\">4<\/span> \u2462\u3000\u5e74\u6b21\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8(\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb)<\/a><\/li><li><a href=\"#i-5\"><span class=\"toc_number toc_depth_1\">5<\/span> \u2463\u3000\u7f70\u5247\u306b\u3064\u3044\u3066<\/a><\/li><li><a href=\"#x25b6YouTuber\"><span class=\"toc_number toc_depth_1\">6<\/span> \uff5e&#x25b6;YouTuber\u306b\u306a\u308a\u307e\u3057\u305f\uff01\uff5e<\/a><\/li><\/ul><\/div>\n<h2><span id=\"-202091\"><strong>\u65b0\u3057\u304f\u767a\u8868\u3055\u308c\u305f\u30c8\u30eb\u30b3\u306e\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u898f\u5236-2020\u5e749\u67081\u65e5<\/strong><\/span><\/h2>\n<p><strong>\u95a2\u9023\u3059\u308b\u6cd5\u5f8b\uff1a<\/strong><a href=\"https:\/\/www.gib.gov.tr\/node\/145168\"><strong>\u5927\u7d71\u9818\u4ee4\u7b2c2151<\/strong><strong>\u53f7\u3001CIT<\/strong><strong>\u30b3\u30fc\u30c9\u7b2c13<\/strong><strong>\u6761\u3001\u79fb\u8ee2\u4fa1\u683c\u30b3\u30df\u30e5\u30cb\u30b1\u7b2c1<\/strong><strong>\u53f7\u304a\u3088\u3073\u7b2c4<\/strong><strong>\u53f7<\/strong><\/a><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h2><span id=\"Country-by-Country_Report\"><strong>\u2460\u3000\u56fd\u5225\u5831\u544a\u66f8(Country-by-Country Report)<\/strong><\/span><\/h2>\n<h3><span id=\"i\">\u524d\u63d0<\/span><\/h3>\n<p>\u4e00\u822c\u7684\u306b\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u304a\u3044\u3066\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u6700\u7d42\u89aa\u4f1a\u793e\u304c\u7ba1\u8f44\u7a0e\u52d9\u5f53\u5c40\u306b\u56fd\u5225\u5831\u544a\u66f8\u306e\u63d0\u51fa\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u79df\u7a0e\u6761\u7d04\u7b49\u306b\u57fa\u3065\u304f\u81ea\u52d5\u60c5\u5831\u4ea4\u63db\u306b\u3088\u308a\u5b50\u4f1a\u793e\u6240\u5728\u56fd\u306b\u60c5\u5831\u63d0\u4f9b\u304c\u884c\u308f\u308c\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u73fe\u6642\u306b\u304a\u3044\u3066\u30c8\u30eb\u30b3\u306f\u56fd\u5225\u5831\u544a\u66f8\u3092\u4ea4\u63db\u3059\u308b\u305f\u3081\u306e\u5f53\u5c40\u591a\u56fd\u9593\u5408\u610f(MCAA\u3000Multilateral Competent AuthorityAgreement)\u3078\u306e\u7f72\u540d\u3092\u884c\u3063\u3066\u304a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u30012020\u5e7412\u670831\u65e5\u307e\u3067\u306b\u5f53\u8a72\u5408\u610f\u306e\u7f72\u540d\u53ca\u3073\u6709\u52b9\u5316\u304c\u884c\u308f\u308c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5bfe\u8c61\u3068\u306a\u308b\u4f01\u696d\u306f\u56fd\u5225\u5831\u544a\u66f8(CbCR)\u3092\u5225\u9014\u30c8\u30eb\u30b3\u3067\u7a0e\u52d9\u5f53\u5c40\u3078\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u5fa1\u5ea7\u3044\u307e\u3059\u3002<br \/>\n\u56fd\u5225\u5831\u544a\u66f8\u63d0\u51fa\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4f01\u696d\u306f\u3001\u4e8b\u524d\u306b\u56fd\u5225\u5831\u544a\u4e8b\u9805\u306e\u63d0\u51fa\u72b6\u6cc1\u306e\u4e8b\u524d\u901a\u77e5\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n<p>\uff0a\u884c\u653f\u306f\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u8ffd\u52a0\u60c5\u5831\u307e\u305f\u306f\u5fc5\u8981\u66f8\u985e\u3092\u8981\u6c42\u3059\u308b\u5834\u5408\u304c\u3054\u3056\u3044\u307e\u3059\u3002<br \/>\n\uff0a\u95a2\u9023\u3059\u308b\u60c5\u5831\u3084\u6587\u66f8\u304c\u5916\u56fd\u8a9e\u3067\u66f8\u304b\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u308c\u3089\u3092\u30c8\u30eb\u30b3\u8a9e\u306b\u7ffb\u8a33\u3057\u63d0\u793a\u3059\u308b\u5fc5\u8981\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>\u5bfe\u8c61\u4f01\u696d: <strong>\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306b\u304a\u3051\u308b\u524d\u5e74\u5ea6\u306e\u9023\u7d50\u58f2\u4e0a\u304c7\u51045,000\u4e07EUR(8\u51045,000\u4e07USD)\u4ee5\u4e0a\u3068\u306a\u308b\u4e8b\u696d\u4f1a\u793e <\/strong>(\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u306f\u9664\u304f\u3002)<\/li>\n<li>\u5831\u544a\u5bfe\u8c61\u4e8b\u696d\u5e74\u5ea6: \u5831\u544a\u5e74\u5ea6\u306e\u524d\u5e74\u5ea6\u306b\u3042\u305f\u308b\u4f1a\u8a08\u5e74\u5ea6<br \/>\n\u4f8b\uff1a\u5831\u544a\u5e74\u5ea62020\u5e74\u2192\u5831\u544a\u5bfe\u8c61\u5e74\u5ea62019\u5e74<br \/>\n12\u672b\u7de0\u3081\u306e\u5834\u5408) 2019.1.1 \u301c 2019.12.31<br \/>\n3\u672b\u7de0\u3081\u306e\u5834\u5408) 2019.4.1 \u301c 2020.3.31<br \/>\n6\u672b\u7de0\u3081\u306e\u5834\u5408) 2019.7.1 \u301c 2020.6.30<\/li>\n<li>\u63d0\u51fa\u671f\u9650: \u5831\u544a\u5e74\u5ea6\u7fcc\u5e74\u306e\u4f1a\u8a08\u671f\u9593\u304c\u7d42\u308f\u308b\u307e\u3067\u3002<br \/>\n<u>\u4f8b)\u5831\u544a\u5e74\u5ea62020\u5e74\uff1a\u9069\u7528\u4f1a\u8a08\u5e74\u5ea63\u672b\u7de0\u3081\u306e\u5834\u5408\u3000\u63d0\u51fa\u671f\u96502021\u5e743\u670831\u65e5<br \/>\n<\/u>(\uff0a\u6b21\u56de\u4ee5\u964d\u30016\u6708\u672b\u3092\u671f\u9650\u3068\u3057\u3066\u4e8b\u524d\u901a\u77e5\u66f8\u3068\u4e00\u7dd2\u306b\u6bce\u5e74\u63d0\u51fa\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4f1a\u8a08\u671f\u9593\u306b\u3088\u308a\u63d0\u51fa\u304c\u9045\u308c\u308b\u5834\u5408\u306f\u3001\u4e8b\u524d\u901a\u77e5\u66f8\u63d0\u51fa\u306e\u969b\u306b\u305d\u306e\u65e8\u3092\u8aac\u660e\u3059\u308b\u3053\u3068\u3067\u3001\u63d0\u51fa\u671f\u9650\u3092\u5ef6\u9577\u3067\u304d\u307e\u3059\u3002)<\/li>\n<li>\u63d0\u51fa\u5148: \u30c8\u30eb\u30b3\u7a0e\u52d9\u5f53\u5c40(Turkish Tax Authority\uff1aTTA)\u306e\u96fb\u5b50\u30b7\u30b9\u30c6\u30e0\u4e0a\u306b\u3066\u7533\u8acb\u3002<\/li>\n<li>\u56fd\u5225\u5831\u544a\u66f8\u306e\u63d0\u51fa\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u30c8\u30eb\u30b3\u7a0e\u52d9\u5f53\u5c40\u3088\u308a\u30e6\u30fc\u30b6\u30fc\u30b3\u30fc\u30c9\u53ca\u3073\u30d1\u30b9\u30ef\u30fc\u30c9\u3092\u53d6\u5f97\u3059\u308b\u5fc5\u8981\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/li>\n<li>\u4f5c\u6210\u8005\/\u63d0\u51fa\u8005\uff1a \u30c8\u30eb\u30b3\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u4f01\u696d\u306e\u7d0d\u7a0e\u8005\u307e\u305f\u306f\u3001\u516c\u8a8d\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\uff08YMM\uff1aYeminliMali M\u00fc\u015favir\uff09\/\u72ec\u7acb\u4f1a\u8a08\u8ca1\u52d9\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\uff08SMMM\uff1aSerbest\u3000Muhasebeci Mali M\u00fc\u015favir\uff09<\/li>\n<li>\u901a\u77e5\u30d5\u30a9\u30fc\u30e0\u306b\u8aa4\u308a\u3084\u60c5\u5831\u4e0d\u8db3\u304c\u3042\u308b\u5834\u5408\u3001\u7d0d\u7a0e\u8005\u306f\u5fc5\u8981\u306a\u8a02\u6b63\u306b\u5bfe\u51e6\u3057\u3001\u901a\u77e5\u63d0\u51fa\u671f\u9650\u304b\u30891\u304b\u6708\u4ee5\u5185\u306b\u901a\u77e5\u30d5\u30a9\u30fc\u30e0\u3092\u518d\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u30011\u30f6\u6708\u306e\u671f\u9650\u3092\u904e\u304e\u3066\u6539\u5b9a\u901a\u77e5\u304c\u63d0\u51fa\u3055\u308c\u305f\u5834\u5408\u3001\u7d0d\u7a0e\u8005\u306f\u7a0e\u52d9\u8a34\u8a1f\u6cd5\u306b\u57fa\u3065\u304d\u7f70\u5247\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h3><span id=\"i-2\">\u63d0\u51fa\u66f8\u985e\u306e\u5185\u5bb9<\/span><\/h3>\n<ul>\n<li>\u5831\u544a\u5bfe\u8c61\u5e74\u5ea6\u306b\u304a\u3051\u308b\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u5404\u56fd\u306e\u8ca1\u52d9\u30ec\u30dd\u30fc\u30c8\u306b\u57fa\u3065\u304f\u60c5\u5831<\/li>\n<li>\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306b\u542b\u307e\u308c\u308b\u3059\u3079\u3066\u306e\u4e8b\u696d\u5185\u5bb9\u8a73\u7d30\u60c5\u5831\u3000\u7b49<\/li>\n<li>\u305d\u306e\u4ed6\u88dc\u8db3\u60c5\u5831<\/li>\n<\/ul>\n<p>\uff0a\u56fd\u304b\u3089\u306e\u901a\u9054\u306b\u3088\u308a\u63d0\u51fa\u66f8\u985e\u304c\u5897\u3048\u308b\u5834\u5408\u3082\u3054\u3056\u3044\u307e\u3059\u3002<br \/>\n\uff0a\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u7570\u306a\u308b\u901a\u8ca8\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u65e8\u3092\u56fd\u5225\u5831\u544a\u66f8\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3><span id=\"i-3\">\u63d0\u51fa\u306b\u969b\u3057\u5fc5\u8981\u3068\u306a\u308b\u60c5\u5831\u53ca\u3073\u3054\u6e96\u5099\u3044\u305f\u3060\u304f\u3082\u306e<\/span><\/h3>\n<p>\u2192\u5831\u544a\u5bfe\u8c61\u5e74\u5ea6\u306e\u524d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u8ca1\u52d9\u30ec\u30dd\u30fc\u30c8<br \/>\n(\u63d0\u51fa\u7fa9\u52d9\u304c\u3042\u308b\u304b\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3057\u307e\u3059\u3002)<\/p>\n<p>\u4f8b\uff1a\u5831\u544a\u5bfe\u8c61\u5e74\u5ea62019\u5e74<\/p>\n<ul>\n<li>12\u672b\u7de0\u3081\u306e\u5834\u5408) 2018.1.1 \u301c 2018.12.31<\/li>\n<li>3\u672b\u7de0\u3081\u306e\u5834\u5408) 2018.4.1 \u301c 2019.3.31<\/li>\n<li>6\u672b\u7de0\u3081\u306e\u5834\u5408) 2018.7.1 \u301c 2019.6.30<\/li>\n<\/ul>\n<p>\u2192\u5831\u544a\u5bfe\u8c61\u5e74\u5ea6\u306b\u304a\u3051\u308b\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u8ca1\u52d9\u30ec\u30dd\u30fc\u30c8<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f8b\uff1a\u5831\u544a\u5bfe\u8c61\u5e74\u5ea62019\u5e74<\/p>\n<ul>\n<li>12\u672b\u7de0\u3081\u306e\u5834\u5408) 2019.1.1 \u301c 2019.12.31<\/li>\n<li>3\u672b\u7de0\u3081\u306e\u5834\u5408) 2019.4.1 \u301c 2020.3.31<\/li>\n<li>6\u672b\u7de0\u3081\u306e\u5834\u5408) 2019.7.1 \u301c 2020.6.30<\/li>\n<\/ul>\n<p>\u2192\u5831\u544a\u5bfe\u8c61\u5e74\u5ea6\u306b\u304a\u3051\u308b\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u5404\u56fd\u306e\u8ca1\u52d9\u30ec\u30dd\u30fc\u30c8\u306b\u57fa\u3065\u304f\u60c5\u5831<br \/>\n\u2192\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306b\u542b\u307e\u308c\u308b\u3059\u3079\u3066\u306e\u4e8b\u696d\u5185\u5bb9\u8a73\u7d30\u60c5\u5831<\/p>\n<p>&nbsp;<\/p>\n<h3><span id=\"_Country-by-Country_Reporting_Prior_Notification_Form\"><strong>\u56fd\u5225\u5831\u544a\u66f8\u4e8b\u9805\u306e\u63d0\u51fa\u72b6\u6cc1\u306e\u4e8b\u524d\u901a\u77e5<\/strong><br \/>\n<strong>(Country-by-Country Reporting Prior Notification Form)<\/strong><\/span><\/h3>\n<p><strong>\u56fd\u5225\u5831\u544a\u66f8\u306e\u63d0\u51fa\u5bfe\u8c61\u306e\u4f01\u696d\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\u56fd\u5225\u5831\u544a\u66f8\u4e8b\u9805\u306e\u63d0\u51fa\u72b6\u6cc1\u306e\u4e8b\u524d\u901a\u77e5\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<ul>\n<li>\u5bfe\u8c61\u4f01\u696d: <strong>\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306b\u304a\u3051\u308b\u524d\u5e74\u5ea6(2018\u5e74\u5ea6)\u306e\u9023\u7d50\u58f2\u4e0a\u304c7\u51045,000\u4e07EUR(8\u51045,000\u4e07USD)\u4ee5\u4e0a\u3068\u306a\u308b\u4e8b\u696d\u4f1a\u793e <\/strong>(\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u306f\u9664\u304f\u3002)<\/li>\n<li>\u63d0\u51fa\u65b9\u6cd5: \u30c8\u30eb\u30b3\u7a0e\u52d9\u5f53\u5c40(Turkish Tax Authority\uff1aTTA)\u306e\u96fb\u5b50\u30b7\u30b9\u30c6\u30e0\u4e0a\u306b\u3066\u7533\u8acb\u3002<\/li>\n<li>\u4f5c\u6210\u8005\/\u63d0\u51fa\u8005\uff1a\u3000\u30c8\u30eb\u30b3\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u4f01\u696d\u306e\u7d0d\u7a0e\u8005\u307e\u305f\u306f\u3001\u516c\u8a8d\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\uff08YMM\uff1a\u3000YeminliMali M\u00fc\u015favir\uff09\/\u72ec\u7acb\u4f1a\u8a08\u8ca1\u52d9\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\uff08SMMM\uff1aSerbest\u3000Muhasebeci Mali M\u00fc\u015favir\uff09<\/li>\n<li>\u63d0\u51fa\u671f\u9650: \u6bce\u5e746\u6708\u672b<\/li>\n<li>\u63d0\u51fa\u8cc7\u6599\uff1a\u3000\u30c8\u30eb\u30b3\u653f\u5e9c\u6307\u5b9a\u306e\u4e8b\u524d\u901a\u77e5\u66f8<\/li>\n<\/ul>\n<p><strong>\u63d0\u51fa\u306b\u969b\u3057\u5fc5\u8981\u3068\u306a\u308b\u60c5\u5831\u53ca\u3073\u3054\u6e96\u5099\u3044\u305f\u3060\u304f\u3082\u306e<br \/>\n<\/strong><span style=\"background-color: initial;\">\u2192\u5831\u544a\u5bfe\u8c61\u5e74\u5ea6\u306e\u524d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u8ca1\u52d9\u30ec\u30dd\u30fc\u30c8<br \/>\n<\/span>(\u63d0\u51fa\u7fa9\u52d9\u304c\u3042\u308b\u304b\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3057\u307e\u3059\u3002)<\/p>\n<p>\u4f8b\uff1a\u5831\u544a\u5bfe\u8c61\u5e74\u5ea62019\u5e74<\/p>\n<ul>\n<li>12\u672b\u7de0\u3081\u306e\u5834\u5408) 2018.1.1 \u301c 2018.12.31<\/li>\n<li>3\u672b\u7de0\u3081\u306e\u5834\u5408) 2018.4.1 \u301c 2019.3.31<\/li>\n<li>6\u672b\u7de0\u3081\u306e\u5834\u5408) 2018.7.1 \u301c 2019.6.30<\/li>\n<\/ul>\n<p>\u2192\u901a\u77e5\u66f8\u8a18\u8f09\u5185\u5bb9\u60c5\u5831<\/p>\n<p>&nbsp;<\/p>\n<h2><span id=\"Master_File_General_Report\"><strong>\u2461\u3000\u30de\u30b9\u30bf\u30fc\u30d5\u30a1\u30a4\u30eb(Master File)<br \/>\n\uff0a\u4e00\u822c\u5831\u544a\u66f8(General Report)<\/strong><\/span><\/h2>\n<ul>\n<li>\u5bfe\u8c61\u4f01\u696d: <strong>\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u69cb\u6210\u4f1a\u793e\u7b49\u3067\u30c8\u30eb\u30b3\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u524d\u5e74\u5ea6\u306e\u7d14\u58f2\u4e0a\u9ad8\u3001\u7d14\u8cc7\u7523\u9ad8\u304c\u305d\u308c\u305e\u308c5<\/strong><strong>\u5104\u30ea\u30e9\u4ee5\u4e0a\u3068\u306a\u308b\u4e8b\u696d\u4f1a\u793e<\/strong>\uff08\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u306f\u9664\u304f\u3002)<\/li>\n<li>\u5831\u544a\u5e74\u5ea6\u306e\u524d\u5e74\u5ea6\u306b\u3042\u305f\u308b\u4f1a\u8a08\u5e74\u5ea6<\/li>\n<\/ul>\n<p>\u4f8b\uff1a\u5831\u544a\u5e74\u5ea62020\u5e74\u2192\u5831\u544a\u5bfe\u8c61\u5e74\u5ea62019\u5e74<\/p>\n<ul>\n<li>12\u672b\u7de0\u3081\u306e\u5834\u5408) 2019.1.1 \u301c 2019.12.31<\/li>\n<li>3\u672b\u7de0\u3081\u306e\u5834\u5408) 2019.4.1 \u301c 2020.3.31<\/li>\n<li>6\u672b\u7de0\u3081\u306e\u5834\u5408) 2019.7.1 \u301c 2020.6.30<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>\u63d0\u51fa\u671f\u9650: \u63d0\u51fa\u671f\u9650: \u5831\u544a\u5e74\u5ea6\u7fcc\u5e74\u306e\u4f1a\u8a08\u671f\u9593\u304c\u7d42\u308f\u308b\u307e\u3067\u3002<br \/>\n<u>\u4f8b)\u5831\u544a\u5e74\u5ea62020\u5e74\uff1a\u9069\u7528\u4f1a\u8a08\u5e74\u5ea63\u672b\u7de0\u3081\u306e\u5834\u5408\u3000\u63d0\u51fa\u671f\u96502021\u5e743\u670831\u65e5<br \/>\n<\/u>(\uff0a\u6b21\u56de\u4ee5\u964d\u30016\u6708\u672b\u3092\u671f\u9650\u3068\u3057\u3066\u4e8b\u524d\u901a\u77e5\u66f8\u3068\u4e00\u7dd2\u306b\u6bce\u5e74\u63d0\u51fa\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4f1a\u8a08\u671f\u9593\u306b\u3088\u308a\u63d0\u51fa\u304c\u9045\u308c\u308b\u5834\u5408\u306f\u3001\u4e8b\u524d\u901a\u77e5\u66f8\u63d0\u51fa\u306e\u969b\u306b\u305d\u306e\u65e8\u3092\u8aac\u660e\u3059\u308b\u3053\u3068\u3067\u3001\u63d0\u51fa\u671f\u9650\u3092\u5ef6\u9577\u3067\u304d\u307e\u3059\u3002)<\/li>\n<\/ul>\n<ul>\n<li>\u63d0\u51fa\u5148: \u30c8\u30eb\u30b3\u7a0e\u52d9\u5f53\u5c40(Turkish Tax Authority\uff1aTTA)\u3000\u306e\u8981\u8acb\u306b\u5fdc\u3058\u3066\u63d0\u51fa\u7fa9\u52d9\u304c\u767a\u751f<\/li>\n<li>\u4f5c\u6210\u8005\/\u63d0\u51fa\u8005: \u591a\u56fd\u7c4d\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u7d0d\u7a0e\u8005<\/li>\n<li>\u8a18\u8f09\u5185\u5bb9: \u4e0b\u8a18\u3092\u3054\u53c2\u7167\u9858\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n<hr \/>\n<ol>\n<li>\u7d44\u7e54\u69cb\u9020\u30fb\u8cc7\u672c\u95a2\u4fc2<\/li>\n<li>\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u60c5\u5831<\/li>\n<li>\u4e8b\u5b9f\u4e0a\u306e\u5229\u76ca\u306e\u6e90\u6cc9\u3068\u306a\u308b\u6d3b\u52d5\u7b49<\/li>\n<li>\u5f79\u52d9\u63d0\u4f9b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u79fb\u8ee2\u4fa1\u683c\u30dd\u30ea\u30b7\u30fc<\/li>\n<li>\u7121\u5f62\u8cc7\u7523\u53d6\u5f15\u306b\u95a2\u3059\u308b\u79fb\u8ee2\u4fa1\u683c\u30dd\u30ea\u30b7\u30fc<\/li>\n<\/ol>\n<ul>\n<li>\u91d1\u878d\u53d6\u5f15\u306b\u95a2\u3059\u308b\u79fb\u8ee2\u4fa1\u683c\u30dd\u30ea\u30b7\u30fc\u3000\u7b49<\/li>\n<li>\u8ca1\u653f\u72b6\u6cc1\u53ca\u3073\u7d0d\u7a0e\u72b6\u6cc1<\/li>\n<\/ul>\n<hr \/>\n<p><strong>\u00a0<\/strong><\/p>\n<h2><span id=\"i-4\"><strong>\u2462\u3000\u5e74\u6b21\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8(\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb)<\/strong><\/span><\/h2>\n<p>\u30c8\u30eb\u30b3\u3067\u306f2007\u5e74\u304b\u3089\u79fb\u8ee2\u4fa1\u683c\u898f\u5247\u306b\u5f93\u3063\u3066\u3001\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306e\u4f5c\u6210\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u65b0\u3057\u3044\u6cd5\u4ee4\u306e\u767a\u884c\u5f8c\u306b\u5909\u66f4\u306f\u5c0e\u5165\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u306e\u8981\u4ef6\u306f\u3001\u4ee5\u524d\u306e\u5e74\u6b21\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306e\u8981\u4ef6\u3068\u540c\u69d8\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<br \/>\n\u7a0e\u52d9\u5c40\u3088\u308a\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u305f\u969b\u306f\u3001\u63d0\u51fa\u3057\u3066\u3044\u305f\u3060\u304f\u5fc5\u8981\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h2><span id=\"i-5\"><strong style=\"background-color: initial;\">\u2463\u3000\u7f70\u5247\u306b\u3064\u3044\u3066<\/strong><\/span><\/h2>\n<ul>\n<li>\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306e\u8981\u4ef6\u3092\u9069\u6642\u9069\u5207\u306b\u5145\u8db3\u3057\u305f\u5834\u5408\u300150%\u306e\u7f70\u91d1\u304c\u514d\u9664\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059<br \/>\n(Partial Penalty Protection Regime)\u3002<\/li>\n<li>\u5fc5\u8981\u60c5\u5831\u306e\u672a\u63d0\u51fa\u3084\u63d0\u51fa\u9045\u5ef6\u3001\u63d0\u51fa\u60c5\u5831\u306e\u4e0d\u5099\u7b49\u306a\u3069\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u7f70\u91d1\u7b49\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u5728\u30c8\u30eb\u30b3\u65e5\u7cfb\u4f01\u696d(\u5b50\u4f1a\u793e\u30fb\u652f\u5e97)\u306e\u7686\u69d8\u306b\u304a\u304b\u308c\u307e\u3057\u3066\u306f\u3001\u65e9\u6025\u306b\u3054\u78ba\u8a8d\u3044\u305f\u3060\u304f\u5fc5\u8981\u304c\u3042\u308b\u304b\u3068\u5b58\u3058\u307e\u3059\u306e\u3067\u3001\u89aa\u4f1a\u793e\u69d8\u3068\u3054\u76f8\u8ac7\u306e\u4e0a\u3054\u5bfe\u5fdc\u9802\u3051\u307e\u3057\u305f\u3089\u3068\u5b58\u3058\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u9031\u306f\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30c8\u30eb\u30b3\u3078\u306e\u9032\u51fa\u3001\u30c8\u30eb\u30b3\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3051\u308b\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u7b49\u3005\u3092\u542b\u3081\u305f\u3001\u5c55\u958b\u306b\u95a2\u3057\u3066\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\u304f\u3060\u3055\u3044\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<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 \/>\n\u305c\u3072\u4e00\u5ea6\u3054\u89a7\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\uff01<\/p>\n<p>\u307e\u305f\u3001\u4ee3\u8868\u306e\u4e45\u91ce\u304c\u57f7\u7b46\u3057\u305f<br \/>\n<a href=\"https:\/\/www.amazon.co.jp\/dp\/4883386783\/\">\u300e\u56fd\u969b\u30d3\u30b8\u30cd\u30b9\u30fb\u6d77\u5916\u8d74\u4efb\u3067\u6210\u529f\u3059\u308b\u305f\u3081\u306e\u8ce2\u8005\u304b\u3089\u306e\u4e09\u3064\u306e\u6559\u3048 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\u7406\u52a0<\/p>\n<p>\u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u6700\u65b0\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306e\u6b63\u78ba\u6027\u53ca\u3073\u5b89\u5168\u6027\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u8a72\u5f53\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u88ab\u3063\u305f\u3044\u304b\u306a\u308b\u640d\u5bb3\u306b\u3064\u3044\u3066\u3082\u3001\u60c5\u5831\u63d0\u4f9b\u8005\u53ca\u3073\u5f53\u793e\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u4e26\u3073\u306bTokyo Consulting Firm Co., Pte. Ltd.\uff09\u306f\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u305b\u3093\u3002\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"\u3053\u3093\u306b\u3061\u306f\u3002 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u30c8\u30eb\u30b3\u306e\u5c0f\u5742\u7406\u52a0\u3067\u3054\u3056\u3044\u307e\u3059\u3002 &nbsp; \u76ee\u6b211 \u65b0\u3057\u304f\u767a\u8868\u3055\u308c\u305f\u30c8\u30eb\u30b3\u306e\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u898f\u5236-2020\u5e749\u67081\u65e52 \u2460\u3000\u56fd\u5225\u5831\u544a\u66f8(Country-by-Country Rep [&hellip;]","protected":false},"author":1,"featured_media":1252,"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":[22,18],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2019\/07\/\u7a0e\u52d9.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycfD-qS","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/posts\/1666"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/comments?post=1666"}],"version-history":[{"count":6,"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/posts\/1666\/revisions"}],"predecessor-version":[{"id":1672,"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/posts\/1666\/revisions\/1672"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/media\/1252"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/media?parent=1666"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/categories?post=1666"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/tags?post=1666"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}