{"id":1675,"date":"2020-12-01T04:21:23","date_gmt":"2020-12-01T04:21:23","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/?p=1675"},"modified":"2021-06-27T15:06:32","modified_gmt":"2021-06-27T15:06:32","slug":"turkey-risk-2","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/turkey-risk-2\/","title":{"rendered":"\u6d3b\u52d5\u62e0\u70b9\u3092\u8a2d\u7f6e\u3057\u306a\u3044\u5834\u5408\u306e\u30ea\u30b9\u30af\u30fb\u7559\u610f\u70b9\u2474"},"content":{"rendered":"<p>\u3053\u3093\u306b\u3061\u306f\u3002\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>&nbsp;<\/p>\n<p>\u524d\u56de\u307e\u3067\u306f\u30012\u9031\u306b\u6e21\u308a\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30d9\u30fc\u30b9\u3067\u306e\u30c8\u30eb\u30b3\u9032\u51fa\u306b\u95a2\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u30fb\u7559\u610f\u4e8b\u9805\u306b\u3064\u3044\u3066\u8a18\u8f09\u81f4\u3057\u307e\u3057\u305f\u3002\u4eca\u9031\u304b\u3089\u306e\uff12\u9031\u306f\u3001\u30c8\u30eb\u30b3\u306b\u6d3b\u52d5\u62e0\u70b9\u3092\u8a2d\u7f6e\u3059\u308b\u3053\u3068\u306a\u304f\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u5834\u5408\u306b\u60f3\u5b9a\u3055\u308c\u308b\u30ea\u30b9\u30af\u3084\u7559\u610f\u4e8b\u9805\u306b\u3064\u3044\u3066\u3001\u66f8\u3044\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30c8\u30eb\u30b3\u306b\u6d3b\u52d5\u62e0\u70b9\u3092\u6709\u3057\u3066\u3044\u306a\u3044\u4e00\u65b9\u3067\u3001\u65e5\u672c\u3084\u7b2c\u4e09\u56fd\u304b\u3089\u306e\u8f38\u51fa\u8ca9\u58f2\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3068\u3044\u3063\u305f\u5f62\u3067\u30c8\u30eb\u30b3\u56fd\u5185\u4f01\u696d\u3068\u5546\u53d6\u5f15\u3092\u884c\u308f\u308c\u3066\u3044\u308b\u4f01\u696d\u69d8\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u524d\u63d0\u3068\u3057\u3066\u3001\u30c8\u30eb\u30b3\u56fd\u5185\u306b\u6d3b\u52d5\u62e0\u70b9\u3092\u8a2d\u3051\u305a\u3001\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u3053\u3068\u81ea\u4f53\u306b\u554f\u984c\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4ed6\u65b9\u3001\u7279\u5b9a\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001PE\u30ea\u30b9\u30af\u7b49\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u70ba\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u4eca\u9031\u306f\u3001\u65e5\u672c\u306b\u3042\u308b\u89aa\u4f1a\u793e\u7b49\u304b\u3089\u51fa\u5f35\u8005\u3092\u6d3e\u9063\u3059\u308b\u5834\u5408\u3092\u4f8b\u306b\u6319\u3052\u3001\u30ea\u30b9\u30af\u3084\u7559\u610f\u70b9\u3092\u8aac\u660e\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><u>\u30b1\u30fc\u30b9\u2460: 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Permanent Establishment\uff09\u304c\u5b58\u5728\u3057\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u30c8\u30eb\u30b3\u3067\u767a\u751f\u3057\u305f\u4e8b\u696d\u6240\u5f97\u306b\u3064\u3044\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u30ea\u30b9\u30af\uff08PE\u30ea\u30b9\u30af\uff09\u304c\u3042\u308a\u307e\u3059\u3002\u5f93\u3063\u3066\u3001\u9577\u671f\u6e21\u308a\u51fa\u5f35\u8005\u3092\u6d3e\u9063\u3057\u3001\u5e02\u5834\u8abf\u67fb\u3084\u55b6\u696d\u6d3b\u52d5\u7b49\u3092\u884c\u308f\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u4e0a\u8a18\u306e\u69d8\u306a\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u70ba\u306b\u3082\u4e8b\u524d\u306b\u6d3b\u52d5\u62e0\u70b9\u3092\u8a2d\u7f6e\u3055\u308c\u308b\u306e\u304c\u5f97\u7b56\u304b\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>\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>&nbsp;<\/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>\uff5e&#x25b6;<span style=\"color: #ff0000;\"><strong>YouTuber<\/strong><\/span>\u306b\u306a\u308a\u307e\u3057\u305f\uff01\uff5e<\/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 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