<\/p>\n

\u304a\u4e16\u8a71\u306b\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

TCF\u30d9\u30c8\u30ca\u30e0\u30db\u30fc\u30c1\u30df\u30f3\u62e0\u70b9\u306e\u77f3\u5ddd\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u4eca\u9031\u306e\u30d6\u30ed\u30b0\u306f\u3001\u201c\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u201d\u3068\u3044\u3046\u30c6\u30fc\u30de\u3067\u3001\u8a18\u8f09\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u25a0\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236<\/p>\n

\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3068\u306f\u3001\u95a2\u4fc2\u4f1a\u793e\u9593\u3067\u306e\u53d6\u5f15\u306b\u304a\u3051\u308b\u53d6\u5f15\u4fa1\u683c\u3092\u901a\u3058\u3066\u3001\u305d\u306e\u6240\u5f97\u3092\u56fd\u5916\u306b\u79fb\u8ee2\u3059\u308b\u3053\u3068\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u7a0e\u5236\u3067\u3059\u3002<\/p>\n

\u53d6\u5f15\u4e0a\u306e\u4fa1\u683c\u8a2d\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001\u4f01\u696d\u306e\u81ea\u7531\u610f\u5fd7\u306b\u59d4\u306d\u3089\u308c\u308b\u3053\u3068\u304c\u81ea\u7531\u53d6\u5f15\u306e\u5927\u539f\u5247\u3067\u3059\u3002<\/p>\n

\u305f\u3060\u3057\u3001\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u5185\u3067\u306e\u53d6\u5f15\u4fa1\u683c\u3092\u8abf\u6574\u3059\u308b\u3053\u3068\u3067\u3001\u7d50\u679c\u3068\u3057\u3066\u7a0e\u8ca0\u62c5\u3092\u81ea\u7531\u306b\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308b\u3068\u3059\u308b\u3068\u3001\u4fa1\u683c\u8a2d\u5b9a\u3092\u5909\u52d5\u3055\u305b\u308b\u3053\u3068\u306b\u3088\u308a\u5404\u56fd\u306e\u7a0e\u8ca0\u62c5\u3092\u6063\u610f\u7684\u306b\u64cd\u4f5c\u3067\u304d\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u56fd\u5916\u3078\u306e\u6240\u5f97\u79fb\u8ee2\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u95a2\u9023\u4f1a\u793e\u9593\u306e\u53d6\u5f15\u4fa1\u683c\u3068\u72ec\u7acb\u4f01\u696d\u9593\u306e\u53d6\u5f15\u4fa1\u683c\u304c\u7570\u306a\u308b\u5834\u5408\u306b\u3001\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306b\u57fa\u3065\u3044\u3066\u6240\u5f97\u91d1\u984d\u3092\u7b97\u51fa\u3057\u3066\u8ab2\u7a0e\u3057\u307e\u3059\u3002<\/p>\n

2017\u5e745\u6708\u3088\u308aDecree 20\/2017\/ND-CP\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u6295\u8cc7\u3092\u884c\u3046\u591a\u56fd\u7c4d\u4f01\u696d\u53ca\u3073\u6d77\u5916\u6295\u8cc7\u3092\u884c\u3046\u30d9\u30c8\u30ca\u30e0\u4f01\u696d\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u5bfe\u3057\u3066\u614e\u91cd\u306b\u5bfe\u5fdc\u3057\u3001\u3069\u3053\u3067\u7d4c\u6e08\u6d3b\u52d5\u3092\u884c\u3044\u4fa1\u5024\u304c\u5275\u51fa\u3055\u308c\u308b\u304b\u306b\u7559\u610f\u3057\u65b0\u898f\u5236\u306b\u5099\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u25a03\u5c64\u69cb\u9020\u306e\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8<\/p>\n

Decree 20\/2017\/ND-CP\u3088\u308a\u7d4c\u6e08\u5354\u529b\u958b\u767a\u6a5f\u69cb\uff08OECD\uff09\u306e\u7a0e\u6e90\u6d78\u98df\u3068\u5229\u76ca\u79fb\u8ee2\uff08 Base Erosion and Profit Shifting (BEPS) \uff09 \u306e\u884c\u52d5 13 \u306e\u9069\u5fdc\u53ca\u3073\u5b9f\u65bd\u3092\u542b\u307f\u3001\u4e0b\u8a18\u306e 3 \u5c64\u69cb\u9020\u306e\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u304c\u898f\u5b9a\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n

 <\/p>\n

\n
1. \u30de\u30b9\u30bf\u30fc\u30d5\u30a1\u30a4\u30eb\uff1a\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u5168\u4f53\u50cf\u306b\u95a2\u3059\u308b\u8cc7\u6599<\/li>\n
2. \u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\uff1a\u30ed\u30fc\u30ab\u30eb\u7d0d\u7a0e\u8005\u306e\u95a2\u9023\u8005\u9593\u53d6\u5f15\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u60c5\u5831\u306b\u95a2\u3059\u308b\u8cc7\u6599<\/li>\n
3. \u56fd\u5225\u5831\u544a\u66f8 (CbCR)\uff1a\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u7d4c\u6e08\u6d3b\u52d5\u306e\u6240\u5728\u3001\u6240\u5f97\u3001\u7d0d\u7a0e\u984d\u7b49\u306b\u95a2\u3059\u308b\u8cc7\u6599<\/li>\n<\/ol>\n

    <\/p>\n

   \u6c7a\u7b97\u65e5\u4ee5\u5f8c90\u65e5\u4ee5\u5185\u306b\u3001\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3068\u3068\u3082\u306b\u6307\u5b9a\u69d8\u5f0f\u3092\u7528\u3044\u3066\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306e\u63d0\u793a\u3092\u6c42\u3081\u3089\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u3088\u308b\u5834\u5408\u306b\u306f15\u55b6\u696d\u65e5\u4ee5\u5185\u306b\u3001\u305d\u308c\u4ee5\u5916\u306e\u5834\u5408\u306b\u306f30\u55b6\u696d\u65e5\u4ee5\u5185\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3064\u307e\u308a\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u901a\u77e5\u3092\u53d7\u3051\u53d6\u308b\u524d\u306b\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u3092\u6574\u5099\u3057\u3066\u304a\u304f\u3053\u3068\u306e\u5fc5\u8981\u6027\u3092\u5f37\u8abf\u3059\u308b\u898f\u5b9a\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

    <\/p>\n

   \uff0a\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306f\u30d9\u30c8\u30ca\u30e0\u8a9e\u3067\u306e\u4f5c\u6210\u30fb\u4fdd\u7ba1\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

    <\/p>\n

   \u25a0\u56fd\u5225\u5831\u544a\u66f8<\/p>\n

   \u56fd\u5225\u5831\u544a\u66f8\u306e\u5185\u5bb9\u3068\u3057\u3066\u306f\u3001\u56fd\u969b\u7684\u306a\u30b0\u30eb\u30fc\u30d7\u304c\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u308b\u7ba1\u8f44\u3054\u3068\u306e\u3001\u30b0\u30eb\u30fc\u30d7\u306e\u4e3b\u8981\u306a\u8ca1\u52d9\u30fb\u7a0e\u52d9\u6307\u6a19\uff08\u58f2\u4e0a\u3001\u5229\u76ca\u3001\u672a\u6255\u7a0e\u984d\u3001\u5f93\u696d\u54e1\u6570\u3001\u8cc7\u672c\u91d1\u53ca\u3073\u6709\u5f62\u8cc7\u7523\u306e\u984d\u7b49\uff09\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

    <\/p>\n

   \u00d8\u00a0 \u7d0d\u7a0e\u8005\u304c\u30d9\u30c8\u30ca\u30e0\u56fd\u5916\u306b\u6700\u7d42\u89aa\u4f1a\u793e\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408<\/p>\n

   \u6d77\u5916\u306e\u6700\u7d42\u7684\u306a\u89aa\u4f1a\u793e\u304c\u305d\u306e\u5c45\u4f4f\u56fd\u306b\u304a\u3044\u3066\u56fd\u5225\u5831\u544a\u66f8\u3092\u63d0\u51fa\u30fb\u4fdd\u7ba1\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b\u5834\u5408\u30d9\u30c8\u30ca\u30e0\u306e\u7d0d\u7a0e\u8005\u306f\u56fd\u5225\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

   \u3082\u3057\u304f\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u7a0e\u52d9\u5f53\u5c40\u306b\u56fd\u5225\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3044\u5834\u5408\u3001\u7d0d\u7a0e\u8005\u306f\u66f8\u9762\u3067\u8aac\u660e\u8cc7\u6599\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n

    <\/p>\n

   \u00d8\u00a0 \u6700\u7d42\u89aa\u4f1a\u793e\u304c\u30d9\u30c8\u30ca\u30e0\u306e\u5834\u5408<\/p>\n

   \u30d9\u30c8\u30ca\u30e0\u306b\u6700\u7d42\u7684\u306a\u89aa\u4f1a\u793e\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u3067\u304b\u3064\u3001\u9023\u7d50\u58f2\u4e0a\u9ad8\u304c 18\u5146 VND\uff08\u7d04789\u767e\u4e07USD\uff09 \u4ee5\u4e0a\u3068\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

    <\/p>\n

   \u25a0\u79fb\u8ee2\u4fa1\u683c\u306b\u95a2\u3059\u308b\u514d\u9664\u898f\u5b9a<\/p>\n

   \u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306e\u4f5c\u6210\u306b\u3064\u3044\u3066\u3001\u4e00\u5b9a\u306e\u514d\u9664\u898f\u5b9a\u3092\u8a2d\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n

   \u7279\u306b\u3001\u4e0b\u8a18\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u7d0d\u7a0e\u8005\u306f\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306e\u4f5c\u6210\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n

    <\/p>\n

   \u00d8\u00a0 \u58f2\u4e0a\u9ad8\u304c 500\u5104VND(\u7d042\u767e\u5104USD) \u4ee5\u4e0b\u3067\u3042\u308a\u3001\u304b\u3064\u95a2\u9023\u8005\u3068\u306e\u53d6\u5f15\u304c 300\u5104VND(\u7d041\u767e\u4e07USD) \u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408\u3002<\/p>\n

   \uff0a\u3057\u304b\u3057\u3001\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306e\u4f5c\u6210\u514d\u9664\u304c\u3001\u3082\u3057\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3067\u53d6\u5f15\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u8a3c\u660e\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u3001\u79fb\u8ee2\u4fa1\u683c\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3092\u793a\u3059\u306e\u304b\u3001\u79fb\u8ee2\u4fa1\u683c\u306b\u5bfe\u3059\u308b\u7a0e\u52d9\u8abf\u67fb\u304c\u884c\u308f\u308c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306a\u306e\u304b\u304c\u4e0d\u660e\u78ba\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

    <\/p>\n

   \u00d8\u00a0 \u7d0d\u7a0e\u8005\u306e\u4e8b\u696d\u5185\u5bb9\u304c\u5358\u7d14\u304b\u3064\u58f2\u4e0a\u9ad8\u304c 2000\u5104VND(\u7d04900\u4e07USD) \u4ee5\u4e0b\u3067\u304b\u3064EBIT \uff08\u652f\u6255\u91d1\u5229\u524d\u7a0e\u5f15\u524d\u5229\u76ca\uff09\u00f7 \u58f2\u4e0a\u9ad8\u304c\u4e0b\u8a18\u3092\u4e0a\u56de\u308b\u5834\u5408\u3002<\/p>\n

   \u8ca9\u58f2\u696d\uff1a\uff15\uff05<\/p>\n

   \u88fd\u9020\u696d\uff1a\uff11\uff10\uff05<\/p>\n

   \u52a0\u5de5\u696d\uff1a\uff11\uff15\uff05<\/p>\n

   \uff0aEBIT\u3000\u00f7\u3000\u58f2\u4e0a\u9ad8\u3000\u2267\u3000\u8ca9\u58f2\u696d5%\u3000\u88fd\u9020\u696d10%\u3000\u52a0\u5de5\u696d15%<\/p>\n

    <\/p>\n

   \u00d8\u00a0 \u4e8b\u524d\u78ba\u8a8d\u5236\u5ea6\u306e\u5408\u610f\u66f8\uff08Advance Pricing Agreement (APA) \uff09\u3092\u7de0\u7d50\u3057\u3066\u304a\u308a\u3001APA \u306b\u95a2\u3059\u308b\u5e74\u6b21\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u3002<\/p>\n

   \uff0aAPA\u3067\u30ab\u30d0\u30fc\u3055\u308c\u3066\u3044\u306a\u3044\u95a2\u9023\u8005\u9593\u53d6\u5f15\u306b\u95a2\u3057\u3066\u306f\u3001\u7d0d\u7a0e\u8005\u306f\u524d\u8ff0\u306e\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306e\u8981\u6c42\u4e8b\u9805\u3092\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

   \u4f1a\u8a08\u3001\u7a0e\u52d9\u3001\u4eba\u4e8b\u3067\u304a\u56f0\u308a\u306e\u65b9\u304c\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u3057\u305f\u3089<\/p>\n

   \u9060\u616e\u306a\u304f\u304a\u7533\u3057\u4ed8\u3051\u304f\u3060\u3055\u3044\u3002<\/p>\n

    <\/p>\n

   \u307e\u305f\u4f1a\u8a08\u3001\u7a0e\u52d9\u3001\u52b4\u52d9\u9762\u306b\u95a2\u3057\u307e\u3057\u3066\u3082\u30bb\u30df\u30ca\u30fc\u3092\u5b9a\u671f\u7684\u306b\u884c\u3063\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001<\/p>\n

   \u3054\u53c2\u52a0\u9802\u3051\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n

    <\/p>\n

   \u5b9c\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n

   
   \n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30fb\u30db\u30fc\u30c1\u30df\u30f3\u62e0\u70b9
   \n\u77f3\u5ddd\u771f\u7766<\/p>\n","protected":false},"excerpt":{"rendered":"  \u304a\u4e16\u8a71\u306b\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002 TCF\u30d9\u30c8\u30ca\u30e0\u30db\u30fc\u30c1\u30df\u30f3\u62e0\u70b9\u306e\u77f3\u5ddd\u3067\u3059\u3002   \u4eca\u9031\u306e\u30d6\u30ed\u30b0\u306f\u3001\u201c\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u201d\u3068\u3044\u3046\u30c6\u30fc\u30de\u3067\u3001\u8a18\u8f09\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002   \u25a0\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236 \u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3068\u306f […]","protected":false},"author":1,"featured_media":2460,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[22,20],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2019\/05\/\u7a0e\u52d9.jpg","jetpack_shortlink":"https:\/\/wp.me\/paycGH-In","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/2751"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/comments?post=2751"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/2751\/revisions"}],"predecessor-version":[{"id":2752,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/2751\/revisions\/2752"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/media\/2460"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/media?parent=2751"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/categories?post=2751"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/tags?post=2751"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}