\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\uff01<\/span>
\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u30d9\u30c8\u30ca\u30e0\u62e0\u70b9\u306e\u4e09\u6728\u7dcf\u4e00\u90ce<\/span>\u3067\u3059\uff01<\/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><\/p>\n

\u3055\u3066\u3001\u4eca\u56de\u306f\u300c\u501f\u5165\u5229\u606f\u306b\u4fc2\u308b\u7a0e\u6cd5\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u3044\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n

\u30d9\u30c8\u30ca\u30e0\u306b\u3064\u3044\u3066\u77e5\u308a\u305f\u3044\u65b9\u306f\u2026<\/div>

<\/span>
\n\u30d9\u30c8\u30ca\u30e0\u306b\u95a2\u3059\u308b\u57fa\u790e\u77e5\u8b58\u304c\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u304b\u3089\u25bc<\/span>
\n\u30fb\u30d9\u30c8\u30ca\u30e0\u306e\u57fa\u790e\u77e5\u8b58<\/span><\/a>
\n\u30d9\u30c8\u30ca\u30e0\u306b\u95a2\u3059\u308b\u30bb\u30df\u30ca\u30fc\u306b\u53c2\u52a0\u3057\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u304b\u3089\u25bc<\/span>
\n \u30fb\u30d9\u30c8\u30ca\u30e0\u95a2\u9023\u30bb\u30df\u30ca\u30fc<\/a><\/div><\/div><\/span><\/p>\n

<\/p>\n

\u3010\u501f\u5165\u5229\u606f\u306b\u4fc2\u308b\u7a0e\u6cd5\u306b\u3064\u3044\u3066\u3011<\/span><\/h2>\n
\u4eca\u56de\u306f\u3001\u501f\u5165\u5229\u606f\u306b\u4fc2\u308b\u7a0e\u6cd5\u306b\u3064\u3044\u3066\u3001\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n
\u30d9\u30c8\u30ca\u30e0\u306e\u65e5\u7cfb\u4f01\u696d\u306f\u3001\u73fe\u5730\u306b\u89aa\u4f1a\u793e\u3088\u308a\u501f\u5165\u3092\u884c\u3046\u30b1\u30fc\u30b9\u304c\u5f80\u3005\u306b\u3057\u3066\u3054\u3056\u3044\u307e\u3059\u304c\u3001<\/span><\/p>\n
\u540c\u69d8\u306e\u501f\u5165\u306b\u5bfe\u3059\u308b\u7a0e\u6cd5\u306e\u628a\u63e1\u3082\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n
\u307e\u305a\u3001\u640d\u91d1\u7b97\u5165\u306b\u3064\u3044\u3066\u3001\u73fe\u72b6\u30d9\u30c8\u30ca\u30e0\u306b\u306f\u904e\u5c0f\u8cc7\u672c\u7a0e\u5236\u306e\u898f\u5236\u306f\u306a\u3044\u3067\u3059\u304c\u3001<\/span><\/p>\n
\u4ee5\u4e0b\u898f\u5b9a\u3054\u3056\u3044\u307e\u3059\u306e\u3067\u3001\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n
[\u640d\u91d1\u7b97\u5165\u306b\u4fc2\u308b\u898f\u5b9a]<\/span><\/p>\n
\u30fb EBIDA (Earnings Before Interest, Taxes, Depreciation, and Amortization)\u306e30%\u307e\u3067\u640d\u91d1\u7b97\u5165\u53ef<\/span><\/p>\n
\u30fb \u56fd\u5bb6\u9280\u884c\u306e\u91d1\u5229(\u7d049%)\u306e150%\u307e\u3067\u640d\u91d1\u7b97\u5165\u53ef \u21d2 \u6700\u5927\u7d0413.5%<\/span><\/p>\n
[\u7a0e\u6cd5]<\/span><\/p>\n
\u30fbArticle 6 of Circular No. 78\/2014\/TT-BTC (amended by Circular No. 96\/2015\/TT-BTC), about deductible and non-deductible expenses when calculating taxable income:<\/span><\/p>\n
2. The expenses below are not deductible when calculating taxable income:<\/span><\/p>\n
…<\/span><\/p>\n
2.17. Payment of interest on loan serving business operation taken from entities other than credit institutions or business organizations which exceeds 150% of basic interest rate announced by the State bank at the time of taking the loan.”<\/span><\/p>\n
\u30fbArticle 16. of Decree No. 132\/2020\/ND-CP: PRESCRIBING TAX ADMINISTRATION FOR ENTERPRISES HAVING RELATED-PARTY TRANSACTIONS:<\/span><\/p>\n
Determination of costs for assessment of taxes on enterprises engaged in related-party transactions<\/span><\/p>\n
…<\/span><\/p>\n
3. Total loan interest cost is deducted in case of determining the income subject to corporate income tax of the enterprise engaged in related-party transactions:<\/span><\/p>\n
a) Total loan interest cost arising after deducting deposit interests and lending interests within a specific taxable period which is deducted during the process of determination of income subject to the CIT is not 30% more than the net profit generated from business activities within the taxable period plus loan interest costs arising after deducting deposit interests and lending interests arising within the taxable period plus depreciation\/amortization expenses arising within that period of a taxpayer;<\/span><\/p>\n
\u7d9a\u3044\u3066\u3001\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u30015%\u306e\u5916\u56fd\u5951\u7d04\u8005\u7a0e\u304c\u6cd5\u4eba\u7a0e\u3068\u3057\u3066\u767a\u751f\u3057\u307e\u3059\u3002<\/span><\/p>\n
\u671f\u9650\u306f\u3001\u5229\u606f\u306e\u652f\u6255\u65e5\u3088\u308a10\u65e5\u4ee5\u5185\u3068\u30bf\u30a4\u30c8\u306a\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3068\u306a\u308b\u305f\u3081\u8981\u6ce8\u610f\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n
<\/p>\n
\u3053\u306e\u8a18\u4e8b\u306b\u5bfe\u3059\u308b\u3054\u8cea\u554f\u30fb\u305d\u306e\u4ed6\u30d9\u30c8\u30ca\u30e0\u306b\u95a2\u3059\u308b\u60c5\u5831\u3078\u306e\u3054\u8cea\u554f\u7b49\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089
\n<\/span><\/p>\n
\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/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<\/p>\n

<\/h2>\n
<\/h2>\n
\u3010PR\u3011\u6d77\u5916\u6700\u65b0\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\u30b5\u30a4\u30c8\u300cWiki Investment\u300d<\/h2>\n
$\"\"$ <\/a>
\n\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067Wiki Investment\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\n
\u9032\u51fa\u4e88\u5b9a\u306e\u56fd\u3001\u9032\u51fa\u3057\u3066\u3044\u308b\u56fd\u306e\u60c5\u5831\u672c\u5f53\u306b\u5206\u304b\u3063\u3066\u3044\u307e\u3059\u304b\uff1f<\/span><\/p>\n
\u9032\u51fa\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u3001<\/span><\/p>\n
\u305d\u306e\u56fd\u306e\u77e5\u8b58\u3084\u5b9f\u60c5\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u9808\u3068\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/span><\/p>\n
\u3057\u304b\u3057\u3001\u60c5\u5831\u304c\u6ea2\u308c\u304b\u3048\u3063\u3066\u3044\u308b\u793e\u4f1a\u3067\u306f\u3069\u308c\u304c\u672c\u5f53\u306b\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u306a\u306e\u304b\uff1f<\/strong><\/span>\u304c<\/span><\/p>\n
\u91cd\u8981\u306b\u306a\u308b\u8981\u7d20\u304b\u3068\u79c1\u306f\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n
\u305d\u3093\u306a<\/span>\u300c\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u300d\u3092\u307e\u3068\u3081\u305f\u30b5\u30a4\u30c8<\/span><\/strong>\u304c\u3042\u308c\u3070\u3001\u3069\u308c\u3060\u3051\u697d\u306b\u60c5\u5831\u53ce\u96c6\u304c\u3067\u304d\u308b\u3060\u308d\u3046\u2026<\/span><\/p>\n
\u305d\u306e\u601d\u3044\u304b\u3089\u4f5c\u6210\u3057\u305f\u30b5\u30a4\u30c8\u304c\u300cWiki Investment<\/a>\u300d<\/strong><\/span>\u3067\u3059\uff01!<\/span><\/p>\n
\u5f0a\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\u6709\u3057\u3066\u304a\u308a\u3001<\/span><\/p>\n
\u305d\u306e\u73fe\u5730\u99d0\u5728\u54e1\u304c\u6700\u65b0\u60c5\u5831\u3092\u300cWiki Investment\u300d\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002
\n<\/span> $\"\"$ <\/a>
\n\u3010Wiki Investment\u3067\u4f55\u304c\u3067\u304d\u308b\uff1f<\/strong><\/span>\u3011<\/strong><\/span><\/em><\/span><\/p>\n
\u30fb\u73fe\u5730\u99d0\u5728\u54e1\u304c\u6bce\u9031\u30db\u30c3\u30c8\u306a\u60c5\u5831<\/u><\/em>\u3092\u66f4\u65b0\u3059\u308bNews update<\/u><\/em><\/span><\/strong><\/span><\/p>\n
\u30fb\u73fe\u5730\u306b\u6ede\u5728\u3059\u308b\u65b9\u304b\u3089\u3054\u8cea\u554f\u9802\u304f\u3001
\n<\/strong>\u3000\u3088\u308a\u5b9f\u52d9\u306b\u6cbf\u3063\u305f\u5185\u5bb9\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308bQ\uff06A\u96c6<\/u><\/em><\/span><\/strong><\/span><\/p>\n
\u30fb\u5f53\u793e\u304c\u51fa\u7248\u3057\u3066\u3044\u308b\u6d77\u5916\u5b9f\u52d9\u672c\u3092\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316<\/u><\/span>\u3057\u305fTCG\u66f8\u7c4d<\/strong><\/span><\/p>\n
\u306a\u3069\u306e\u65b0\u6a5f\u80fd\u3082\u8ffd\u52a0\u3057\u307e\u3057\u305f\uff01<\/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<\/h2>\n $\"\"$ <\/a><\/p>\n
\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067\u300cTCG\u30d6\u30ed\u30b0\u300d\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\n
\u4f1a\u793e\u7d4c\u55b6\u3084\u90e8\u4e0b\u306e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u3092\u3057\u3066\u3044\u308b\u3068\u3001\u69d8\u3005\u306a\u304a\u60a9\u307f\u3063\u3066\u51fa\u3066\u304d\u307e\u305b\u3093\u304b\uff1f<\/span><\/p>\n
\u30fb<\/span>\u3069\u3046\u3057\u305f\u3089\u3001\u4f1a\u793e\u306f\u826f\u304f\u306a\u3063\u3066\u3044\u304f\u3093\u3060\u308d\u3046\u30fb\u30fb\u30fb<\/span>
\n\u30fb\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><\/p>\n
\u305d\u3046\u3044\u3063\u305f\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<\/span>
\n\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3068\u3057\u3066\u3001\u3053\u308c\u307e\u3067\u591a\u304f\u306e\u4f01\u696d\u69d8\u3068\u95a2\u308f\u308a\u3001
\n\u8ab2\u984c\u3092\u89e3\u6c7a\u3057\u3066\u304d\u305f\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u9054\u306b\u3088\u308b<\/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><\/p>\n
\u3082\u3063\u3068\u4f1a\u793e\u3092\u826f\u304f\u3057\u305f\u3044\uff01\u3001\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306b\u3064\u3044\u3066\u5b66\u3073\u305f\u3044\uff01<\/span><\/strong><\/p>\n
\u305d\u3046\u304a\u8003\u3048\u306e\u7686\u69d8\u306b\u304a\u30b9\u30b9\u30e1\u306e\u30b3\u30f3\u30c6\u30f3\u30c4\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01<\/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><\/a><\/strong><\/p>\n
\u00a0<\/span><\/p>\n
\n
$\"\"$ <\/p>\n
<\/p>\n
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\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/span><\/p>\n
\u4e09\u6728\u7dcf\u4e00\u90ce<\/span><\/p>\n
\n
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