{"id":4558,"date":"2019-04-05T21:26:53","date_gmt":"2019-04-05T12:26:53","guid":{"rendered":"https:\/\/news.lifenesia.com\/?p=4558"},"modified":"2022-10-21T14:54:59","modified_gmt":"2022-10-21T07:54:59","slug":"%e3%82%a4%e3%83%b3%e3%83%89%e3%83%8d%e3%82%b7%e3%82%a2%e3%81%ae%e7%a8%8e%e9%87%91%e5%88%b6%e5%ba%a6%ef%bd%9c%e6%b3%95%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e%e9%96%a2%e9%80%a3","status":"publish","type":"post","link":"https:\/\/news.lifenesia.com\/?p=4558","title":{"rendered":"\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u91d1\u5236\u5ea6\uff5c\u6cd5\u4eba\u6240\u5f97\u7a0e\u95a2\u9023"},"content":{"rendered":"<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u6cd5\u4eba\u7a0e<\/a><\/li><li><a href=\"#i-2\">\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u3068\u4f8b\u5916\u4e8b\u9805<\/a><ul><li><a href=\"#48\">\u4f8b\u5916\u4e8b\u4f8b\u2460\uff1a\u524d\u5e74\u5ea6\u306e\u7dcf\u58f2\u4e0a\u9ad8\u304c48\u5104\u30eb\u30d4\u30a2\u4ee5\u4e0b\u306e\u7279\u5b9a\u4f01\u696d<\/a><\/li><li><a href=\"#500\">\u4f8b\u5916\u4e8b\u4f8b\u2461\uff1a\u5e74\u9593\u58f2\u4e0a\u304c500\u5104\u30eb\u30d4\u30a2\u4ee5\u4e0b\u306e\u5c0f\u898f\u6a21\u4f01\u696d\u306b\u5bfe\u3059\u308b\u6e1b\u514d\u63aa\u7f6e<\/a><\/li><\/ul><\/li><li><a href=\"#i-3\">\u6cd5\u4eba\u7a0e\u306e\u4e88\u5b9a\u7d0d\u7a0e\u3068\u6e90\u6cc9\u5fb4\u53ce<\/a><\/li><li><a href=\"#i-4\">\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u65b9\u6cd5<\/a><\/li><li><a href=\"#i-5\">\u305d\u306e\u4ed6\u7559\u610f\u4e8b\u9805<\/a><ul><li><a href=\"#i-6\">\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374<\/a><\/li><li><a href=\"#i-7\">\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308b\u9805\u76ee<\/a><\/li><li><a href=\"#i-8\">\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664<\/a><\/li><li><a href=\"#i-9\">\u305d\u306e\u4ed6\u306e\u7a0e\u306b\u3064\u3044\u3066<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u6cd5\u4eba\u7a0e<\/span><\/h2>\n<p>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u6d3b\u52d5\u3059\u308b\u6cd5\u4eba\u306f\u73fe\u5730\u3067\u6cd5\u4eba\u6240\u5f97\u7a0e\u3092\u7d0d\u7a0e\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u306a\u304a\u300c\u6cd5\u4eba\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u300d\u306b\u3064\u3044\u3066\u306e\u5b9a\u7fa9\u306b\u3088\u308b\u3068\u3001\u300c<span class=\"pink\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u8a2d\u7acb\u307e\u305f\u306f\u4f4f\u6240\u3092\u6301\u3064\u6cd5\u4eba\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u5c45\u4f4f\u8005\u3068\u3057\u3066\u6271\u3046<\/span>\u300d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u5185\u306b\u6052\u4e45\u7684\u65bd\u8a2d \uff08<span class=\"yellow\">PE\u3001Permanent Establishment<\/span>\uff09\u3092\u4fdd\u6709\u3057\u3001\u305d\u308c\u3092\u901a\u3058\u3066\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u5916\u56fd\u6cd5\u4eba\u3082\u7a0e\u6cd5\u4e0a\u306e\u5c45\u4f4f\u7d0d\u7a0e\u8005\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"supplement normal\">\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09<br \/>OECD\u306b\u3088\u308b\u3068\u300c\u6052\u4e45\u7684\u65bd\u8a2d\u300d \u306e\u5b9a\u7fa9\u3068\u306f\u300c\u4e8b\u696d\u3092\u884c\u3046\u4e00\u5b9a\u306e\u5834\u6240\u3067\u3042\u3063\u3066\u3001\u4f01\u696d\u304c\u305d\u306e\u4e8b\u696d\u306e\u5168\u90e8\u307e\u305f\u306f\u4e00\u90e8\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u6240\u300d\u3092\u6307\u3059\u3002<\/div>\n<div class=\"cbox intitle is-style-green_box type_normal\"><div class=\"box_title\"><span class=\"span__box_title\">\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u6240\u5f97<\/span><\/div><div class=\"cboxcomment\">\n<ol>\n<li>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u6cd5\u4eba<br \/>\u5168\u4e16\u754c\u6240\u5f97<\/li>\n<li>\u5916\u56fd\u6295\u8cc7\u8005\u306e\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u6cd5\u4eba<\/li>\n<\/ol>\n<ul>\n<li>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u56fd\u5185\u306b\u3042\u308b\u6052\u4e45\u7684\u65bd\u8a2d\uff08Permanent Establishment\uff1dPE\uff09\u306b\u76f4\u63a5\u5e30\u5c5e\u3059\u308b\u6240\u5f97\u3002<\/li>\n<li>\u5916\u56fd\u6cd5\u4eba\u306e\u672c\u793e\u304c\u540c\u56fd\u5185\u3067\u884c\u3046\u540c\u7a2e\u306e\u4e8b\u696d\u6d3b\u52d5\u3067\u5f97\u305f\u6240\u5f97\u3082\u6052\u4e45\u7684\u65bd\u8a2d\u304b\u3089\u5f97\u305f\u3082\u306e\u3068\u307f\u306a\u3059\u3002<\/li>\n<\/ul>\n<\/div><\/div>\n<h2><span id=\"i-2\">\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u3068\u4f8b\u5916\u4e8b\u9805<\/span><\/h2>\n<p>\u6cd5\u4eba\u7a0e\u7387\u306f2021\u5e74\u5ea6\u4ee5\u964d\u3001<strong>22\uff05<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tr style=\"background:#dcdcdc\">\n<th>\u6cd5\u4eba\u7a0e\u306e\u4f8b\u5916\u4e8b\u9805<\/th>\n<th>\u7a0e\u7387<\/th>\n<\/tr>\n<tr style=\"background:#f5f5f5\">\n<td>\u524d\u5e74\u5ea6\u306e\u7dcf\u58f2\u4e0a\u9ad8\u304c48\u5104\u30eb\u30d4\u30a2\uff08\u7d043,500\u4e07\u5186\uff09\u4ee5\u4e0b\u306e\u7279\u5b9a\u4f01\u696d<\/td>\n<td>\u58f2\u4e0a\u306e0.5%\uff08\u4e00\u90e8\u65b0\u578b\u30b3\u30ed\u30ca\u7279\u5225\u6cd5\u4ee4\u3067\u653f\u5e9c\u8ca0\u62c5\u306e\u5834\u5408\u3042\u308a\uff09<\/td>\n<\/tr>\n<tr style=\"background:#f5f5f5\">\n<td>\u5e74\u9593\u58f2\u4e0a\u304c500\u5104\u30eb\u30d4\u30a2<br \/>\uff08\u7d043\u51046,000\u4e07\u5186\uff09\u4ee5\u4e0b\u306e\u5c0f\u898f\u6a21\u4f01\u696d\u306b\u5bfe\u3059\u308b\u6e1b\u514d\u63aa\u7f6e<\/td>\n<td>\u7dcf\u58f2\u4e0a48\u5104\u30eb\u30d4\u30a2\u307e\u3067\u306e\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3057\u3001\u6bd4\u4f8b\u7684\u306b\u6a19\u6e96\u7a0e\u7387\u304c50\uff05\u5272\u5f15\uff08\u3064\u307e\u308a\u7a0e\u7387\u306f11\uff05\uff09<\/td>\n<\/tr>\n<tr style=\"background:#f5f5f5\">\n<td> \u6700\u4f4e40\uff05\u306e\u682a\u5f0f\u3092\u8a3c\u5238\u5e02\u5834\u3067\u516c\u958b\u3057\u3066\u3044\u308b\u4e0a\u5834\u6cd5\u4eba\uff08\u56fd\u5185\u4f01\u696d\uff09<\/td>\n<td>\u300c\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u300122\uff05\u3088\u308a\u6700\u5927\u30673\uff05\u6e1b\u984d\u3067\u304d\u308b\u300d\u3068\u3057\u305f\u6cd5\u4eba\u7a0e\u6e1b\u514d\u306e\u7279\u4f8b\u3042\u308a\u3002<\/td>\n<\/tr>\n<\/table>\n<h3><span id=\"48\">\u4f8b\u5916\u4e8b\u4f8b\u2460\uff1a\u524d\u5e74\u5ea6\u306e\u7dcf\u58f2\u4e0a\u9ad8\u304c48\u5104\u30eb\u30d4\u30a2\u4ee5\u4e0b\u306e\u7279\u5b9a\u4f01\u696d<\/span><\/h3>\n<a href=\"https:\/\/news.lifenesia.com\/wp-content\/uploads\/2019\/04\/\u6cd5\u4eba\u7a0e\u4f8b\u5916\uff11.png\"><img decoding=\"async\" src=\"https:\/\/news.lifenesia.com\/wp-content\/uploads\/2019\/04\/\u6cd5\u4eba\u7a0e\u4f8b\u5916\uff11.png\" alt=\"\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u6cd5\u4eba\u7a0e\" width=\"100%\" height=\"223\" class=\"alignnone size-full wp-image-4564\" \/><\/a>\n<h3><span id=\"500\">\u4f8b\u5916\u4e8b\u4f8b\u2461\uff1a\u5e74\u9593\u58f2\u4e0a\u304c500\u5104\u30eb\u30d4\u30a2\u4ee5\u4e0b\u306e\u5c0f\u898f\u6a21\u4f01\u696d\u306b\u5bfe\u3059\u308b\u6e1b\u514d\u63aa\u7f6e<\/span><\/h3>\n<a href=\"https:\/\/news.lifenesia.com\/wp-content\/uploads\/2019\/04\/\u6cd5\u4eba\u7a0e\u4f8b\u5916\uff12.png\"><img decoding=\"async\" src=\"https:\/\/news.lifenesia.com\/wp-content\/uploads\/2019\/04\/\u6cd5\u4eba\u7a0e\u4f8b\u5916\uff12.png\" alt=\"\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u6cd5\u4eba\u7a0e\" width=\"100%\" height=\"367\" class=\"alignnone size-full wp-image-4563\" \/><\/a>\n<h2><span id=\"i-3\">\u6cd5\u4eba\u7a0e\u306e\u4e88\u5b9a\u7d0d\u7a0e\u3068\u6e90\u6cc9\u5fb4\u53ce<\/span><\/h2>\n<p>\u7a0e\u52d9\u5f53\u5c40\u306e\u898f\u5b9a\u3067\u306f\u300c<span class=\"pink\">\u524d\u5e74\u5ea6\u306e\u6240\u5f97\u7a0e\u7dcf\u984d\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u6e08 \u306e\u7d0d\u7a0e\u5206\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u306e12\u5206\u306e1\u3092\u6bce\u6708\u4e88\u5b9a\u7d0d\u7a0e\u3059\u308b<\/span>\u300d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u9810\u91d1\u5229\u606f\u306a\u3069\u306b\u3064\u3044\u3066\u306f\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-4\">\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u65b9\u6cd5<\/span><\/h2>\n<p>\u6cd5\u4eba\u306e\u4f1a\u8a08\u7a0e\u52d9\u671f\u306f\u3001\u4f1a\u793e\u304c\u81ea\u7531\u306b\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u51fa\u6765\u307e\u3059\u3002\u4f1a\u8a08\u7a0e\u52d9\u671f\u306f\u5b9a\u6b3e\u8a18\u8f09\u4e8b\u9805\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u4f1a\u793e\u8a2d\u7acb\u6642\u306e\u8a2d\u7acb\u5b9a\u6b3e\u4f5c\u6210\u6642\u3084\u3001\u5b9a\u6b3e\u5909\u66f4\u3092\u3082\u3063\u3066\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u591a\u304f\u306e\u4f01\u696d\u306f1\u6708-12\u6708\u30014\u6708-3\u6708\u3092\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u306e\u6cd5\u4eba\u7a0e\u7533\u544a\u306f\u3001\u4f1a\u8a08\u7a0e\u52d9\u671f\u7d42\u4e86\u5f8c4\u304b\u6708\u4ee5\u5185\u306b\u5e74\u6b21\u7533\u544a\u5e74\u3067\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u6240\u5f97\u7a0e\u6cd52\u67615\u9805\u306b\u3088\u308a\u5b9a\u3081\u3089\u308c\u305f\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u306f\u6b21\u306e\u901a\u308a\u3002\n<\/p>\n<div class=\"column-wrap \">\n<div class=\"column_2 child_column \">a.\u7d4c\u55b6\u7ba1\u7406\u4e8b\u52d9\u6240<br \/>b.\u652f\u5e97<br \/>c.\u99d0\u5728\u54e1\u4e8b\u52d9\u6240<br \/>d.\u4e8b\u52d9\u6240\u30d3\u30eb<br \/>e.\u5de5\u5834<br \/>f.\u4fee\u7406\u5de5\u5834<br \/>g.\u5009\u5eab<br \/>h.\u8ca9\u58f2\u30fb\u4fc3\u9032\u306e\u305f\u3081\u306e\u5834\u6240<br \/>i.\u5929\u7136\u8cc7\u6e90\u306e\u63a1\u6398 <br \/>j.\u77f3\u6cb9\u53c8\u306f\u5929\u7136\u30ac\u30b9\u306e\u63a1\u6398\u4f5c\u696d\u5730\u57df<br \/>k.\u6f01\u696d\u3001\u755c\u7523\u696d\u3001\u8fb2\u696d\u3001\u8fb2\u5712\u696d\u3001\u6797\u696d<br 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