{"id":1389,"date":"2026-06-25T10:07:16","date_gmt":"2026-06-25T01:07:16","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/tvc\/?p=1389"},"modified":"2026-06-29T11:53:24","modified_gmt":"2026-06-29T02:53:24","slug":"%e7%a8%8e%e5%8b%99dd%ef%bc%88tax-dd%ef%bc%89%e3%81%a8%e3%81%af%ef%bc%9f%e3%82%af%e3%83%ad%e3%82%b9%e3%83%9c%e3%83%bc%e3%83%80%e3%83%bcma%e3%81%a7%e8%a6%8b%e8%90%bd%e3%81%a8%e3%81%97%e3%81%8c%e3%81%a1","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/tvc\/%e3%81%8a%e7%9f%a5%e3%82%89%e3%81%9b\/%e7%a8%8e%e5%8b%99dd%ef%bc%88tax-dd%ef%bc%89%e3%81%a8%e3%81%af%ef%bc%9f%e3%82%af%e3%83%ad%e3%82%b9%e3%83%9c%e3%83%bc%e3%83%80%e3%83%bcma%e3%81%a7%e8%a6%8b%e8%90%bd%e3%81%a8%e3%81%97%e3%81%8c%e3%81%a1\/","title":{"rendered":"\u7a0e\u52d9DD\uff08Tax DD\uff09\u3068\u306f\uff1f\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fcM&A\u3067\u898b\u843d\u3068\u3057\u304c\u3061\u306a\u6d77\u5916\u7a0e\u52d9 \u30ea\u30b9\u30af\u3092\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"

\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\uff01<\/span><\/span>
\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u540d\u53e4\u5c4b\u62e0\u70b9\u306e<\/span>\u6e6f\u6d45\u7dbe\u4f73<\/span><\/span>\u3067\u3059\uff01<\/span><\/span><\/p>\n

\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><\/span><\/p>\n

\u3055\u3066\u3001\u4eca\u56de\u306f\u300c\u7a0e\u52d9DD\uff08Tax DD\uff09\u3068\u306f\uff1f\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fcM&A\u3067\u898b\u843d\u3068\u3057\u304c\u3061\u306a\u6d77\u5916\u7a0e\u52d9
\n\u30ea\u30b9\u30af\u3092\u5fb9\u5e95\u89e3\u8aac\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/span><\/p>\n

 <\/p>\n

\n

\u3010\u7a0e\u52d9DD\uff08Tax DD\uff09\u3068\u306f\uff1f\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fcM&A\u3067\u898b\u843d\u3068\u3057\u304c\u3061\u306a\u6d77\u5916\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u5fb9\u5e95\u89e3\u8aac\u3011<\/span><\/h2>\n

\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fcM&A\u306b\u304a\u3044\u3066\u3001\u8ca1\u52d9DD\u3084\u6cd5\u52d9DD\u306b\u6ce8\u76ee\u304c\u96c6\u307e\u308b\u4e00\u65b9\u3067\u3001\u898b\u843d\u3068\u3055\u308c\u3084\u3059
\n\u3044\u306e\u304c\u300c\u7a0e\u52d9DD\uff08Tax Due Diligence\uff09\u300d\u3067\u3059\u3002
\n\u3057\u304b\u3057\u5b9f\u969b\u306b\u306f\u3001\u8cb7\u53ce\u5f8c\u306b\u591a\u984d\u306e\u8ffd\u5fb4\u8ab2\u7a0e\u3084\u6f5c\u5728\u7a0e\u52d9\u50b5\u52d9\u304c\u767a\u899a\u3059\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u3001\u7a0e\u52d9
\n\u30ea\u30b9\u30af\u306fM&A\u306e\u6210\u5426\u306b\u5927\u304d\u304f\u5f71\u97ff\u3057\u307e\u3059\u3002\u7279\u306b\u6d77\u5916M&A\u3067\u306f\u3001\u56fd\u3054\u3068\u306b\u7a0e\u5236\u5ea6\u3084\u904b\u7528\u5b9f\u52d9\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u65e5\u672c\u56fd\u5185\u4ee5\u4e0a\u306b\u614e\u91cd\u306a\u78ba\u8a8d\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002
\n\u672c\u65e5\u306f\u3001\u7a0e\u52d9DD\u306e\u57fa\u672c\u6982\u5ff5\u3068\u3001\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fcM&amp;A\u3067\u7279\u306b\u6ce8\u610f\u3057\u305f\u3044\u7a0e\u52d9\u8ad6\u70b9\u306b\u3064\u3044\u3066
\n\u6574\u7406\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u7a0e\u52d9DD\uff08Tax DD\uff09\u3068\u306f<\/strong>
\n\u7a0e\u52d9DD\u3068\u306f\u3001\u5bfe\u8c61\u4f01\u696d\u306b\u6f5c\u5728\u7684\u306a\u7a0e\u52d9\u30ea\u30b9\u30af\u304c\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3059\u308b\u8abf\u67fb\u3092\u6307\u3057\u307e\u3059\u3002
\nM&A\u3067\u306f\u3001\u904e\u53bb\u306e\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u8cb7\u53ce\u4f01\u696d\u304c\u5f15\u304d\u7d99\u3050\u30b1\u30fc\u30b9\u304c\u3042\u308a\u3001\u5bfe\u8c61\u4f01\u696d\u304c\u9069\u5207\u306b\u7a0e\u52d9
\n\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u305f\u304b\u3001\u5c06\u6765\u7684\u306a\u7a0e\u52d9\u30ea\u30b9\u30af\u304c\u6f5c\u5728\u3057\u3066\u3044\u306a\u3044\u304b\u3092\u4e8b\u524d\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u91cd
\n\u8981\u3067\u3059\u3002
\n\u7279\u306b\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fcM&A\u3067\u306f\u3001\u7a0e\u6cd5\u3060\u3051\u3067\u306a\u304f\u3001\u73fe\u5730\u7a0e\u52d9\u5f53\u5c40\u306e\u5b9f\u52d9\u904b\u7528\u307e\u3067\u7406\u89e3\u3059\u308b\u8996
\n\u70b9\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u6d77\u5916M&A\u3067\u7279\u306b\u78ba\u8a8d\u3057\u305f\u3044\u30dd\u30a4\u30f3\u30c8<\/strong><\/p>\n

\u672a\u6255\u7a0e\u91d1\u30fb\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9
\n\u307e\u305a\u57fa\u672c\u3068\u306a\u308b\u306e\u304c\u3001\u7a0e\u52d9\u7533\u544a\u304c\u9069\u5207\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u304b\u306e\u78ba\u8a8d\u3067\u3059\u3002
\n\u30fb\u6cd5\u4eba\u7a0e\u7533\u544a\u6f0f\u308c
\n\u30fbVAT\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff09\u3084GST\uff08\u7269\u54c1\u30b5\u30fc\u30d3\u30b9\u7a0e\uff09\u306e\u672a\u7d0d
\n\u30fb\u6e90\u6cc9\u7a0e\u306e\u672a\u51e6\u7406
\n\u30fb\u793e\u4f1a\u4fdd\u967a\u95a2\u9023\u306e\u7a0e\u52d9\u51e6\u7406\u4e0d\u5099
\n\u3053\u308c\u3089\u306e\u30b1\u30fc\u30b9\u304c\u5b58\u5728\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002
\n\u7279\u306b\u65b0\u8208\u56fd\u3067\u306f\u3001\u7a0e\u52d9\u5b9f\u52d9\u304c\u5c5e\u4eba\u7684\u3067\u3042\u308b\u5834\u5408\u3082\u591a\u304f\u3001\u300c\u7533\u544a\u306f\u3057\u3066\u3044\u308b\u304c\u6839\u62e0\u8cc7\u6599\u304c\u6574
\n\u5099\u3055\u308c\u3066\u3044\u306a\u3044\u300d\u3068\u3044\u3063\u305f\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002
\n\u8cb7\u53ce\u5f8c\u306b\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308a\u3001\u904e\u5e74\u5ea6\u30ea\u30b9\u30af\u304c\u9855\u5728\u5316\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3001\u614e\u91cd\u306a\u78ba\u8a8d\u304c\u5fc5
\n\u8981\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\uff08Transfer Pricing\uff09<\/strong><\/p>\n

\u3053\u308c\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u9593\u53d6\u5f15\u304c\u9069\u6b63\u4fa1\u683c\u3067\u884c\u308f\u308c\u3066\u3044\u308b\u304b\u3092\u554f\u3046\u5236\u5ea6\u3067\u3059\u3002
\n\u539f\u6750\u6599\u58f2\u8cb7\u30fb\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u652f\u6255\u3044\u30fb\u7d4c\u55b6\u652f\u63f4\u8cbb\u30fb\u30b0\u30eb\u30fc\u30d7\u9593\u878d\u8cc7\u7b49\u304c\u7b2c\u4e09\u8005\u4fa1\u683c\uff08Arm\u2019s
\nLength Price\uff09\u3068\u6bd4\u8f03\u3057\u3066\u4e0d\u9069\u5207\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u8ab2\u7a0e\u8abf\u6574\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027
\n\u304c\u3042\u308a\u307e\u3059\u3002
\n\u7279\u306bASEAN\u5404\u56fd\u3067\u306f\u3001\u8fd1\u5e74\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u904b\u7528\u5f37\u5316\u304c\u9032\u3093\u3067\u304a\u308a\u3001\u6587\u66f8\u5316\u7fa9\u52d9
\n\uff08Transfer Pricing Documentation\uff09\u3078\u306e\u5bfe\u5fdc\u72b6\u6cc1\u3082\u91cd\u8981\u306a\u78ba\u8a8d\u9805\u76ee\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u6e90\u6cc9\u7a0e\uff08Withholding Tax\uff09<\/strong><\/p>\n

\u6d77\u5916\u53d6\u5f15\u3067\u306f\u3001\u6e90\u6cc9\u7a0e\u30ea\u30b9\u30af\u3082\u91cd\u8981\u3067\u3059\u3002
\n\u4f8b\u3048\u3070\u3001\u6d77\u5916\u89aa\u4f1a\u793e\u3078\u306e\u914d\u5f53\u30fb\u5229\u606f\u30fb\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u30fb\u6280\u8853\u652f\u63f4\u8cbb\u306a\u3069\u306e\u652f\u6255\u3044\u306b\u5bfe\u3057\u3001\u6e90
\n\u6cc9\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002
\n\u7a0e\u7387\u306f\u79df\u7a0e\u6761\u7d04\uff08Tax Treaty\uff09\u306e\u9069\u7528\u6709\u7121\u306b\u3088\u3063\u3066\u5909\u308f\u308b\u305f\u3081\u3001\u9069\u5207\u306a\u624b\u7d9a\u304d\u304c\u884c\u308f\u308c\u3066
\n\u3044\u305f\u304b\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002
\n\u672c\u6765\u9069\u7528\u3067\u304d\u308b\u79df\u7a0e\u6761\u7d04\u3092\u4f7f\u3063\u3066\u3044\u306a\u304b\u3063\u305f\u308a\u3001\u9006\u306b\u8aa4\u9069\u7528\u3057\u3066\u3044\u305f\u308a\u3057\u305f\u5834\u5408\u3001\u8ffd\u5fb4\u8ab2
\n\u7a0e\u306b\u7e4b\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff1aPermanent Establishment\uff09\u30ea\u30b9\u30af<\/strong><\/p>\n

\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u53d6\u5f15\u3067\u306f\u3001PE\uff08\u6052\u4e45\u7684\u65bd\u8a2d\uff09\u8a8d\u5b9a\u30ea\u30b9\u30af\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002
\n\u4f8b\u3048\u3070\u3001\u65e5\u672c\u672c\u793e\u304c\u73fe\u5730\u3067\u7d99\u7d9a\u7684\u306b\u55b6\u696d\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u305f\u5834\u5408\u3001\u73fe\u5730\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u300c\u73fe\u5730
\n\u306b\u8ab2\u7a0e\u62e0\u70b9\u304c\u5b58\u5728\u3059\u308b\u300d\u3068\u5224\u65ad\u3055\u308c\u3001\u6cd5\u4eba\u7a0e\u8ab2\u7a0e\u304c\u767a\u751f\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002
\n\u7279\u306b\u3001\u99d0\u5728\u54e1\u6d3b\u52d5\u30fb\u5951\u7d04\u7de0\u7d50\u6a29\u9650\u30fb\u9577\u671f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306a\u3069\u306fPE\u8a8d\u5b9a\u306e\u8ad6\u70b9\u3068\u306a\u308a\u3084\u3059\u3044\u305f
\n\u3081\u3001\u4e8b\u524d\u78ba\u8a8d\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u7e70\u8d8a\u6b20\u640d\u91d1\u30fb\u7a0e\u52d9\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6<\/strong>
\n\u7a0e\u52d9\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u3001\u4f8b\u3048\u3070\u7e70\u8d8a\u6b20\u640d\u91d1\uff08Tax Loss Carry Forward\uff09\u30fbBOI\u7b49\u306e\u6295\u8cc7\u512a\u9047\u7a0e\u5236
\n\u30fb\u6cd5\u4eba\u7a0e\u6e1b\u514d\u63aa\u7f6e\u306a\u3069\u306b\u3064\u3044\u3066\u3082\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002
\n\u305f\u3060\u3057\u3001\u56fd\u306b\u3088\u3063\u3066\u306f\u682a\u4e3b\u5909\u66f4\u306b\u3088\u308a\u7a0e\u52d9\u512a\u9047\u304c\u5931\u52b9\u3059\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u305f\u3081\u3001\u300c\u4f7f\u3048\u308b\u3068
\n\u601d\u3063\u3066\u3044\u305f\u30e1\u30ea\u30c3\u30c8\u304c\u6d88\u3048\u308b\u300d\u30ea\u30b9\u30af\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u6700\u5f8c\u306b \u2015 \u7a0e\u52d9DD\u306f\u201c\u5c06\u6765\u306e\u60f3\u5b9a\u5916\u30b3\u30b9\u30c8\u201d\u3092\u9632\u3050<\/strong>
\n\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fcM&A\u3067\u306f\u3001\u5236\u5ea6\u306e\u9055\u3044\u3060\u3051\u3067\u306a\u304f\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u904b\u7528\u5b9f\u52d9\u3084\u5546\u7fd2\u6163\u307e\u3067\u8e0f\u307e
\n\u3048\u3066\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002
\n\u7279\u306b\u6d77\u5916\u3067\u306f\u300c\u8cb7\u53ce\u5f8c\u306b\u7a0e\u52d9\u30ea\u30b9\u30af\u304c\u767a\u899a\u3059\u308b\u300d\u3053\u3068\u304c\u3001\u6295\u8cc7\u53ce\u76ca\u6027\u3092\u5927\u304d\u304f\u5de6\u53f3\u3059\u308b\u30b1
\n\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002
\n\u672a\u6255\u7a0e\u91d1\u3001\u79fb\u8ee2\u4fa1\u683c\u3001\u6e90\u6cc9\u7a0e\u3001PE\u30ea\u30b9\u30af\u306a\u3069\u3092\u591a\u9762\u7684\u306b\u78ba\u8a8d\u3057\u3001\u6f5c\u5728\u50b5\u52d9\u3092\u628a\u63e1\u3057\u3066\u304a\u304f
\n\u3053\u3068\u304c\u3001\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fcM&A\u6210\u529f\u306e\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n

 <\/p>\n

\u3088\u304f\u3042\u308b\u8cea\u554f\uff08FAQ\uff09<\/strong><\/p>\n

Q: \u6d77\u5916M&A\u3067\u7a0e\u52d9DD\u3092\u7701\u7565\u3059\u308b\u30ea\u30b9\u30af\u306f\u4f55\u3067\u3059\u304b\uff1f
\nA: \u8cb7\u53ce\u5f8c\u306b\u73fe\u5730\u306e\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u591a\u984d\u306e\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u53d7\u3051\u3001M&A\u306e\u6295\u8cc7\u53ce\u76ca\u6027\u304c\u5927\u304d\u304f\u640d\u306a\u308f
\n\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002
\n\u672c\u8a18\u4e8b\u304c\u3001\u7686\u3055\u307e\u306e\u6d77\u5916\u6226\u7565\u691c\u8a0e\u306e\u53c2\u8003\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002
\n\u5f15\u304d\u7d9a\u304d\u3001\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fcM&A\u3084\u6d77\u5916\u9032\u51fa\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u60c5\u5831\u3092\u304a\u5c4a\u3051\u3057\u3066\u307e\u3044\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3053\u306e\u8a18\u4e8b\u306b\u5bfe\u3059\u308b\u3054\u8cea\u554f\u30fb\u305d\u306e\u4ed6<\/span>\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><\/span><\/p>\n

\"\"<\/a><\/p>\n

\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/span><\/p>\n

<\/h2>\n

<\/h2>\n

\u3010PR\u3011\u6d77\u5916\u6700\u65b0\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\u30b5\u30a4\u30c8\u300cWiki Investment\u300d<\/span><\/h2>\n

\"\"<\/a>
\n\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067Wiki\u6295\u8cc7\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/span><\/p>\n

\u9032\u51fa\u4e88\u5b9a\u3001\u9032\u51fa\u3057\u3066\u3044\u308b\u56fd\u306e\u60c5\u5831\u53ce\u96c6\u306b\u6642\u9593\u3092\u304b\u3051\u307e\u305b\u3093\u304b\uff1f<\/span><\/span><\/p>\n

\u767a\u5c55\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u3001<\/span><\/span><\/p>\n

\u305d\u306e\u56fd\u306e\u77e5\u8b58\u3084\u4eca\u5f8c\u3092\u8003\u3048\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u9808\u3068\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/span><\/span><\/p>\n

\u3057\u304b\u3057\u3001\u60c5\u5831\u304c\u6ea2\u308c\u304b\u3048\u3063\u3066\u3044\u308b\u793e\u4f1a\u3067\u306f<\/span>\u3069\u308c\u304c\u672c\u5f53\u306b\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u306a\u306e\u304b\uff1f<\/span><\/strong><\/span>\u304c\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n

\u3053\u3093\u306a<\/span><\/span>\u300c\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u300d\u3092\u307e\u3068\u3081\u305f\u30b5\u30a4\u30c8<\/span><\/span><\/strong>\u304c\u3042\u308c\u3070\u3001\u3069\u308c\u3060\u3051\u697d\u3057\u3044\u60c5\u5831\u53ce\u96c6\u304c\u3067\u304d\u308b\u3060\u308d\u3046\u2026<\/span><\/span><\/p>\n

\u305d\u306e\u601d\u3044\u304b\u3089\u4f5c\u6210\u3057\u305f\u30b5\u30a4\u30c8\u304c<\/span>\u300c<\/span>Wiki Investment<\/span><\/a>\u300d<\/span><\/strong><\/span>\u3067\u3059\uff01<\/span><\/span><\/p>\n

\u5f53\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\u7f6e\u3044\u3066\u304a\u308a\u307e\u3059\u3001<\/span><\/span><\/p>\n


\n<\/span>\u305d\u306e\u73fe\u5730\u99d0\u5728\u54e1\u304c\u6700\u65b0\u60c5\u5831\u3092\u300cWiki<\/strong><\/span><\/em><\/span> Investment\u300d\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059<\/span>\u3002<\/strong><\/span><\/em><\/span><\/span>\"\"<\/a><\/p>\n

\u30fb\u73fe\u5730\u99d0\u5728\u54e1\u304c\u6bce\u9031<\/span>\u30db\u30c3\u30c8\u306a\u60c5\u5831<\/span><\/u><\/em>\u3092\u66f4\u65b0\u3059\u308b<\/span>\u30cb\u30e5\u30fc\u30b9\u66f4\u65b0<\/span><\/u><\/em><\/span><\/strong><\/span><\/p>\n

\u30fb\u73fe\u5730\u306b\u6ede\u5728\u3059\u308b\u65b9\u304b\u3089\u3054\u8cea\u554f\u3044\u305f\u3060\u304d\u3001<\/span>
\n<\/strong>\u3000\u3088\u308a\u5b9f\u52d9\u306b\u6cbf\u3063\u305f\u5185\u5bb9\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b<\/span>Q\uff06A\u96c6<\/span><\/u><\/em><\/span><\/strong><\/span><\/p>\n

\u30fb\u5f53\u793e\u304c\u51fa\u7248\u3057\u3066\u3044\u308b\u6d77\u5916\u5b9f\u52d9\u672c\u3092<\/span>\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\u3057\u305f<\/span><\/u><\/span>TCG\u66f8\u7c4d<\/span><\/strong><\/span><\/p>\n

\u306a\u3069\u306e\u65b0\u6a5f\u80fd\u3082\u8ffd\u52a0\u3057\u307e\u3057\u305f\uff01<\/span><\/span><\/p>\n

 <\/p>\n

\u7d4c\u55b6\u8005\u30fb\u5e79\u90e8\u5c64\u306e\u65b9\u306b\u304a\u30b9\u30b9\u30e1\u3057\u305f\u3044\u3010\u5168\u3066\u306e\u7d4c\u55b6\u8005\u3078\u8d08\u308bTCG\u30d6\u30ed\u30b0\u3011<\/span><\/h2>\n

\"\"<\/a><\/p>\n

\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u300cTCG\u30d6\u30ed\u30b0\u300d\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/span><\/p>\n

\u4f1a\u793e\u7d4c\u55b6\u8005\u3084\u90e8\u4e0b\u306e\u60a9\u307f\u7ba1\u7406\u3092\u3057\u3066\u3044\u308b\u3068\u3001\u69d8\u3005\u306a\u304a\u3063\u3066\u51fa\u3066\u304d\u307e\u305b\u3093\u304b\uff1f<\/span><\/span><\/p>\n

\u30fb<\/span><\/span>\u3069\u3046\u3057\u305f\u3089\u3001\u4f1a\u793e\u306f\u826f\u304f\u306a\u308d\u3046\u30fb\u30fb\u30fb<\/span><\/span>
\n\u90e8\u4e0b\u304c\u80b2\u3063\u3066\u304f\u308c\u308b\u306b\u306f\u3069\u3046\u3057\u305f\u3089\u3044\u3044\u3093\u3060\u308d\u3046\u30fb\u30fb\u30fb<\/span><\/span><\/p>\n

\u307e\u3055\u304b\u304a\u60a9\u307f\u3092\u3082\u3064\u7d4c\u55b6\u5c64\u306e\u7686\u69d8\u306b\u304a\u30b9\u30b9\u30e1\u3057\u3066\u3044\u308b\u30d6\u30ed\u30b0\u304c\u3054\u3056\u3044\u307e\u3059\u3002\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3068\u3057\u3066\u3001<\/span><\/span>
\n\u3053\u308c\u307e\u3067\u591a\u304f\u306e\u4f01\u696d\u69d8\u3068\u95a2\u308f\u308a\u3001<\/span>
\n\u8ab2\u984c\u3092\u89e3\u6c7a\u3057\u3066\u304d\u305f\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u9054\u306b\u3088\u308b<\/span><\/span>
\n\u7d4c\u55b6\u8ab2\u984c\u3084\u60a9\u307f\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u30d6\u30ed\u30b0\u3092\u7121\u6599\u516c\u958b\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n

\u3082\u3063\u3068\u4f1a\u793e\u3092\u826f\u304f\u3057\u305f\u3044\uff01\u3001\u7d4c\u55b6\u306b\u3064\u3044\u3066\u5b66\u3073\u305f\u3044\uff01<\/span><\/span><\/strong><\/p>\n

\u4eca\u5f8c\u304a\u8003\u3048\u306e\u7686\u69d8\u306b\u304a\u52e7\u3081\u306e\u30b3\u30f3\u30c6\u30f3\u30c4\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01<\/span><\/span><\/p>\n

\u30fb\u300c\u5168\u3066\u306e\u7d4c\u55b6\u8005\u3078\u8d08\u308bTCG\u30d6\u30ed\u30b0\u300d\u306f\u3053\u3061\u3089\u304b\u3089<\/span><\/span><\/a><\/strong><\/p>\n

\n

\"\"<\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0 \u540d\u53e4\u5c4b\u62e0\u70b9<\/span><\/span>
\n\u6e6f\u6d45\u7dbe\u4f73<\/span><\/span><\/p>\n

\n

\u203b\uff09\u8a18\u8f09\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\u5148\u306b\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306e\u6b63\u78ba\u6027\u53ca\u3073\u5b89\u5168\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093<\/span>
\n\u3002<\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\uff01 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u540d\u53e4\u5c4b\u62e0\u70b9\u306e\u6e6f\u6d45\u7dbe\u4f73\u3067\u3059\uff01 \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\u300c\u7a0e\u52d9DD\uff08Tax DD\uff09\u3068\u306f\uff1f\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fcM&A\u3067\u898b\u843d\u3068\u3057\u304c\u3061\u306a\u6d77\u5916\u7a0e\u52d9 \u30ea\u30b9\u30af\u3092\u5fb9\u5e95\u89e3\u8aac\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002   \u3010\u7a0e\u52d9DD\uff08Tax DD\uff09\u3068\u306f\uff1f\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fcM&A\u3067\u898b\u843d\u3068\u3057\u304c\u3061\u306a\u6d77\u5916\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u5fb9\u5e95\u89e3\u8aac\u3011 \u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fcM&A\u306b\u304a\u3044\u3066\u3001\u8ca1\u52d9DD\u3084\u6cd5\u52d9DD\u306b\u6ce8\u76ee\u304c\u96c6\u307e\u308b\u4e00\u65b9\u3067\u3001\u898b\u843d\u3068\u3055\u308c\u3084\u3059 \u3044\u306e\u304c\u300c\u7a0e\u52d9DD\uff08Tax Due Diligence\uff09\u300d\u3067\u3059\u3002 \u3057\u304b\u3057\u5b9f\u969b\u306b\u306f\u3001\u8cb7\u53ce\u5f8c\u306b\u591a\u984d\u306e\u8ffd\u5fb4\u8ab2\u7a0e\u3084\u6f5c\u5728\u7a0e\u52d9\u50b5\u52d9\u304c\u767a\u899a\u3059\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u3001\u7a0e\u52d9 \u30ea\u30b9\u30af\u306fM&A\u306e\u6210\u5426\u306b\u5927\u304d\u304f\u5f71\u97ff\u3057\u307e\u3059\u3002\u7279\u306b\u6d77\u5916M&A\u3067\u306f\u3001\u56fd\u3054\u3068\u306b\u7a0e\u5236\u5ea6\u3084\u904b\u7528\u5b9f\u52d9\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u65e5\u672c\u56fd\u5185\u4ee5\u4e0a\u306b\u614e\u91cd\u306a\u78ba\u8a8d\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002 \u672c\u65e5\u306f\u3001\u7a0e\u52d9DD\u306e\u57fa\u672c\u6982\u5ff5\u3068\u3001\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fcM&amp;A\u3067\u7279\u306b\u6ce8\u610f\u3057\u305f\u3044\u7a0e\u52d9\u8ad6\u70b9\u306b\u3064\u3044\u3066 \u6574\u7406\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002   \u7a0e\u52d9DD\uff08Tax DD\uff09\u3068\u306f \u7a0e\u52d9DD\u3068\u306f\u3001\u5bfe\u8c61\u4f01\u696d\u306b\u6f5c\u5728\u7684\u306a\u7a0e\u52d9\u30ea\u30b9\u30af\u304c\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3059\u308b\u8abf\u67fb\u3092\u6307\u3057\u307e\u3059\u3002 M&A\u3067\u306f\u3001\u904e\u53bb\u306e\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u8cb7\u53ce\u4f01\u696d\u304c\u5f15\u304d\u7d99\u3050\u30b1\u30fc\u30b9\u304c\u3042\u308a\u3001\u5bfe\u8c61\u4f01\u696d\u304c\u9069\u5207\u306b\u7a0e\u52d9 \u7533\u544a\u3092\u884c\u3063\u3066\u3044\u305f\u304b\u3001\u5c06\u6765\u7684\u306a\u7a0e\u52d9\u30ea\u30b9\u30af\u304c\u6f5c\u5728\u3057\u3066\u3044\u306a\u3044\u304b\u3092\u4e8b\u524d\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u91cd \u8981\u3067\u3059\u3002 \u7279\u306b\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fcM&A\u3067\u306f\u3001\u7a0e\u6cd5\u3060\u3051\u3067\u306a\u304f\u3001\u73fe\u5730\u7a0e\u52d9\u5f53\u5c40\u306e\u5b9f\u52d9\u904b\u7528\u307e\u3067\u7406\u89e3\u3059\u308b\u8996 \u70b9\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002   \u6d77\u5916M&A\u3067\u7279\u306b\u78ba\u8a8d\u3057\u305f\u3044\u30dd\u30a4\u30f3\u30c8 \u672a\u6255\u7a0e\u91d1\u30fb\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9 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\u5099\u3055\u308c\u3066\u3044\u306a\u3044\u300d\u3068\u3044\u3063\u305f\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002 \u8cb7\u53ce\u5f8c\u306b\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308a\u3001\u904e\u5e74\u5ea6\u30ea\u30b9\u30af\u304c\u9855\u5728\u5316\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3001\u614e\u91cd\u306a\u78ba\u8a8d\u304c\u5fc5 \u8981\u3067\u3059\u3002   \u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\uff08Transfer Pricing\uff09 \u3053\u308c\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u9593\u53d6\u5f15\u304c\u9069\u6b63\u4fa1\u683c\u3067\u884c\u308f\u308c\u3066\u3044\u308b\u304b\u3092\u554f\u3046\u5236\u5ea6\u3067\u3059\u3002 \u539f\u6750\u6599\u58f2\u8cb7\u30fb\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u652f\u6255\u3044\u30fb\u7d4c\u55b6\u652f\u63f4\u8cbb\u30fb\u30b0\u30eb\u30fc\u30d7\u9593\u878d\u8cc7\u7b49\u304c\u7b2c\u4e09\u8005\u4fa1\u683c\uff08Arm\u2019s Length Price\uff09\u3068\u6bd4\u8f03\u3057\u3066\u4e0d\u9069\u5207\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u8ab2\u7a0e\u8abf\u6574\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027 \u304c\u3042\u308a\u307e\u3059\u3002 \u7279\u306bASEAN\u5404\u56fd\u3067\u306f\u3001\u8fd1\u5e74\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u904b\u7528\u5f37\u5316\u304c\u9032\u3093\u3067\u304a\u308a\u3001\u6587\u66f8\u5316\u7fa9\u52d9 \uff08Transfer Pricing Documentation\uff09\u3078\u306e\u5bfe\u5fdc\u72b6\u6cc1\u3082\u91cd\u8981\u306a\u78ba\u8a8d\u9805\u76ee\u306b\u306a\u308a\u307e\u3059\u3002   \u6e90\u6cc9\u7a0e\uff08Withholding Tax\uff09 \u6d77\u5916\u53d6\u5f15\u3067\u306f\u3001\u6e90\u6cc9\u7a0e\u30ea\u30b9\u30af\u3082\u91cd\u8981\u3067\u3059\u3002 […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"two_page_speed":[],"footnotes":""},"categories":[9,1,76,78],"tags":[],"class_list":["post-1389","post","type-post","status-publish","format-standard","hentry","category-ma","category-1","category-76","category-78"],"acf":[],"yoast_head":"\n\u7a0e\u52d9DD\uff08Tax DD\uff09\u3068\u306f\uff1f\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fcM&A\u3067\u898b\u843d\u3068\u3057\u304c\u3061\u306a\u6d77\u5916\u7a0e\u52d9 \u30ea\u30b9\u30af\u3092\u5fb9\u5e95\u89e3\u8aac - \u6771\u4eac\u30d9\u30f3\u30c1\u30e3\u30fc\u30ad\u30e3\u30d4\u30bf\u30eb<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kuno-cpa.co.jp\/tvc\/\u304a\u77e5\u3089\u305b\/\u7a0e\u52d9dd\uff08tax-dd\uff09\u3068\u306f\uff1f\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fcma\u3067\u898b\u843d\u3068\u3057\u304c\u3061\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u7a0e\u52d9DD\uff08Tax DD\uff09\u3068\u306f\uff1f\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fcM&A\u3067\u898b\u843d\u3068\u3057\u304c\u3061\u306a\u6d77\u5916\u7a0e\u52d9 \u30ea\u30b9\u30af\u3092\u5fb9\u5e95\u89e3\u8aac - \u6771\u4eac\u30d9\u30f3\u30c1\u30e3\u30fc\u30ad\u30e3\u30d4\u30bf\u30eb\" \/>\n<meta property=\"og:description\" content=\"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\uff01 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u540d\u53e4\u5c4b\u62e0\u70b9\u306e\u6e6f\u6d45\u7dbe\u4f73\u3067\u3059\uff01 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