{"id":2368,"date":"2016-11-23T16:50:04","date_gmt":"2016-11-23T07:50:04","guid":{"rendered":"http:\/\/kumakiblog.com\/?p=2368"},"modified":"2016-12-08T17:02:57","modified_gmt":"2016-12-08T08:02:57","slug":"%ef%bc%92%ef%bc%90%ef%bc%91%ef%bc%97%e5%b9%b4%e7%a8%8e%e5%88%b6%e6%94%b9%e6%ad%a3%e3%81%ae%e6%a6%82%e8%a6%81%e3%80%80%e3%80%90%e3%83%9e%e3%83%ac%e3%83%bc%e3%82%b7%e3%82%a2%e6%89%80%e5%be%97%e7%a8%8e","status":"publish","type":"post","link":"https:\/\/kumakiblog.com\/?p=2368","title":{"rendered":"\uff12\uff10\uff11\uff17\u5e74\u7a0e\u5236\u6539\u6b63\u306e\u6982\u8981\u3000\u3010\u30de\u30ec\u30fc\u30b7\u30a2\u6240\u5f97\u7a0e\u30fb\u6e90\u6cc9\u7a0e\u30fbGST\u306a\u3069\u3011"},"content":{"rendered":"<div id=\"attachment_2372\" style=\"width: 510px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2016\/11\/2017-Seminar-e1479883372670.jpg\"><img decoding=\"async\" aria-describedby=\"caption-attachment-2372\" class=\"size-full wp-image-2372\" src=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2016\/11\/2017-Seminar-e1479883372670.jpg\" alt=\"X\" width=\"500\" height=\"375\" \/><\/a><p id=\"caption-attachment-2372\" class=\"wp-caption-text\">\u30bb\u30df\u30ca\u30fc\u306e\u69d8\u5b50\u3002<\/p><\/div>\n<p>&nbsp;<\/p>\n<p>\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n<p>\u53f8\u6cd5\u66f8\u58eb\u306e\u718a\u6728\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\uff11\uff11\u6708\uff12\uff11\u65e5\uff08\u706b\uff09\u3001\u30af\u30a2\u30e9\u30eb\u30f3\u30d7\u30fc\u30eb\u5e02\u5185\u3067\u958b\u50ac\u3055\u308c\u305f<\/p>\n<p>\u300c\uff12\uff10\uff11\uff17\u5e74\u7a0e\u5236\u6539\u6b63\u30bb\u30df\u30ca\u30fc\u300d\u306b\u53c2\u52a0\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5f0a\u793e\u304c\u63d0\u643a\u3057\u3066\u3044\u308b\u56fd\u969b\u4f1a\u8a08\u4e8b\u52d9\u6240 PKF ( <a href=\"http:\/\/pkfmalaysia.com\/\">http:\/\/pkfmalaysia.com\/<\/a> ) \u306e\u4e3b\u50ac\u306b\u3088\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>PKF\u306e\u3088\u3046\u306a\u56fd\u969b\u4f1a\u8a08\u4e8b\u52d9\u6240\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u3068\u3001<\/p>\n<p>\u6bce\u5e74\u3001\u3053\u306e\u3088\u3046\u306a\u7a0e\u5236\u6539\u6b63\u30bb\u30df\u30ca\u30fc\u304c\u958b\u50ac\u3055\u308c\u3001<\/p>\n<p>\u6700\u65b0\u60c5\u5831\u3092\u5165\u624b\u3067\u304d\u308b\u3053\u3068\u304c\u9b45\u529b\u3067\u3059\u306d\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5f53\u30bb\u30df\u30ca\u30fc\u3067\u306f\u3001\uff12\uff10\uff11\uff17\u5e74\u306b\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u6539\u6b63\u70b9\u306e\u307b\u304b\u3001<\/p>\n<p>\u30de\u30ec\u30fc\u30b7\u30a2\u306e\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\uff08Transfer Pricing \uff09\u306e\u6b74\u53f2\u3084\u73fe\u5236\u5ea6\u306e\u89e3\u8aac\u306a\u3069\u306e\u6642\u9593\u3082\u3042\u308a\u3001<\/p>\n<p>\u975e\u5e38\u306b\u6709\u76ca\u3067\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee5\u4e0b\u3001\uff12\uff10\uff11\uff17\u5e74\u5ea6\u306b\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u6539\u6b63\u70b9\u306e\u4e00\u90e8\u3092\u30b7\u30a7\u30a2\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u4e2d\u5c0f\u4f01\u696d\u306e\u6cd5\u4eba\u7a0e\u7387\uff1a\u3000\u300c\u6240\u5f97\uff15\uff10\u4e07\u30ea\u30f3\u30ae\u307e\u3067\u300d\u306e\u7a0e\u7387\u304c\uff11\uff05\u4e0b\u304c\u308a\u3001\uff11\uff18\uff05\u306b\uff01<\/li>\n<li>\u6e90\u6cc9\u7a0e Withholding Tax \u306b\u95a2\u9023\u3059\u308bRoyalty\u3084Public Entertainer\u7b49\u306e\u5b9a\u7fa9\u306e\u5909\u66f4\uff08\u5e45\u5e83\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u307e\u305f\u3001<span style=\"color: #ff0000;\">\u30b5\u30fc\u30d3\u30b9\u304c\u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5916\u3067\u63d0\u4f9b\u3055\u308c\u305f\u5834\u5408\u3067\u3082\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u3067\u6e90\u6cc9\u7a0e\u304c\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u975e\u5c45\u4f4f\u8005\u3084\u5916\u56fd\u6cd5\u4eba\u3068\u306e\u5951\u7d04\u3067\u306f\u3001\u6e90\u6cc9\u7a0e\u304c\u9069\u7528\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u3082\u4e8b\u524d\u306b\u78ba\u8a8d\u306e\u3046\u3048\u3001\u305d\u306e\u8ca0\u62c5\u306b\u3064\u3044\u3066\u5951\u7d04\u5f53\u4e8b\u8005\u9593\u3067\u5354\u8b70\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u8981\u3067\u3057\u3087\u3046\u3002<\/span><\/li>\n<li>\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u63a7\u9664 Relief \u306e\u5909\u66f4\u3000\u203b \u30bf\u30d6\u30ec\u30c3\u30c8\u3082\u8a8d\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u304c\u3001\u63a7\u9664\u306e\u4e0a\u9650\u306f\u66f8\u7c4d\u7b49\u3082\u5408\u308f\u305b\u305f\u8a08\u7b97\u65b9\u6cd5\u3068\u306a\u308a\u307e\u3059\uff08\u5e74\u95932,500\u30ea\u30f3\u30ae\u307e\u3067\uff09\u3002\u3042\u3068\u3001\u5e7c\u7a1a\u5712\u306a\u3069\u3078\u306e\u652f\u6255\u3044\u304c\u3001\u4e00\u5b9a\u6761\u4ef6\u306e\u3082\u3068\u3001\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>\u524d\u5e74\u5ea6\u306e\u8ab2\u7a0e\u6240\u5f97\u3068\u6bd4\u3079\u3066\u3001\u5f53\u5e74\u5ea6\u306e\u8ab2\u7a0e\u6240\u5f97\u304c5\uff05\u4ee5\u4e0a\u5897\u52a0\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u5897\u52a0\u5272\u5408\u306b\u5fdc\u3058\u3066\u3001\u6cd5\u4eba\u7a0e\u7387\u304c1\uff05\uff5e\u6700\u59274\uff05\u6e1b\u514d\u3055\u308c\u307e\u3059\u3002\u3000\u203b\u3053\u3053\u3067\u3044\u3046\u300c\u8ab2\u7a0e\u6240\u5f97\u300d\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u306f\u3001\u672c\u696d\u4ee5\u5916\u306e\u6d3b\u52d5\u306e\u53ce\u5165\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/li>\n<li>\u5370\u7d19\u7a0e Stamp Duty \u306e\u7a0e\u7387\u306e\u5909\u66f4\u3000\u203b\u767e\u4e07\u30ea\u30f3\u30ae\u4ee5\u4e0a\u306e\u90e8\u5206\u306f\uff14\uff05\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>\u8b72\u6e21\u6240\u5f97\u7a0e\uff08Real Property Gains Tax\uff09\u306b\u95a2\u3057\u3066\u3001\u8d08\u4e0e\u3092\u3057\u305f\u5834\u5408\u306e\u53d6\u6271\u3044\u306b\u5909\u66f4\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li>\u6d88\u8cbb\u7a0e\uff08 Goods and Services Tax \uff09\u306b\u3064\u3044\u3066\u3082\u3001GST\u767b\u9332\u7fa9\u52d9\u306e\u5883\u754c\u3067\u3042\u308b\u5e74\u959350\u4e07\u30ea\u30f3\u30ae\u306b\u542b\u3081\u308b\u53ce\u5165\u306e\u7bc4\u56f2\u304c\u5e83\u304c\u308b\u306a\u3069\u3001\u3044\u304f\u3064\u304b\u306e\u5909\u66f4\u304c\u3042\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/li>\n<\/ul>\n<p>\u305d\u308c\u3067\u306f\u307e\u305f\u3002<\/p>\n<p>\uff12\uff10\uff11\uff16\u5e74\uff11\uff11\u6708\uff12\uff13\u65e5<\/p>\n<p>\u53f8\u6cd5\u66f8\u58eb \u718a\u6728 \u96c4\u4ecb<br \/>\nEmail\uff1a\u3000info@office-kumaki.name<\/p>\n<p>\u203b\u3000\u3054\u76f8\u8ac7\u3084\u304a\u4ed5\u4e8b\u306e\u3054\u4f9d\u983c\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\u307e\u305a\u306fE\u30e1\u30fc\u30eb\u306b\u3066\u3001\u3054\u76f8\u8ac7\u5185\u5bb9\u30fb\u3054\u4f9d\u983c\u5185\u5bb9\u3092\u304a\u9001\u308a\u3044\u305f\u3060\u3051\u307e\u3059\u3068\u5e78\u3044\u3067\u3059\u3002<\/p>\n<p>\u203b\u3000\u5f0a\u793e\u306f\u3001\u6bce\u6708\u8907\u6570\u4ef6\u306e\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u8a2d\u7acb\u3001\u5c31\u52b4\u30d3\u30b6\u7533\u8acb\u3001\u6cd5\u4eba\u53e3\u5ea7\u958b\u8a2d\u3092\u304a\u624b\u4f1d\u3044\u3055\u305b\u3066\u3044\u305f\u3060\u3044\u3066\u304a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u6211\u3005\u53f8\u6cd5\u66f8\u58eb\u306b\u306f\u5b88\u79d8\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u5b89\u5fc3\u3057\u3066\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u307e\u305b\u3002<\/p>\n<p>\u203b\u3000\u533f\u540d\u3067\u306e\u304a\u554f\u3044\u5408\u308f\u305b\u3084\u5341\u5206\u306a\u60c5\u5831\u3092\u3044\u305f\u3060\u3051\u306a\u3044\u304a\u554f\u3044\u5408\u308f\u305b\u306b\u306f\u304a\u5fdc\u3048\u81f4\u3057\u304b\u306d\u307e\u3059\u3002\u3042\u3089\u304b\u3058\u3081\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u307e\u3059\u3088\u3046\u304a\u9858\u3044\u7533\u3057\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\uff1c\uff1c\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u8a2d\u7acb\u30b5\u30dd\u30fc\u30c8\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306f\u3053\u3061\u3089\uff01\uff1e\uff1e<br \/>\n<a href=\"http:\/\/jm-experts.net\/?page_id=267\" target=\"_blank\">\u5b9f\u7e3e\u591a\u6570\uff01\u3000\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u8a2d\u7acb\u30b5\u30dd\u30fc\u30c8\u30b5\u30fc\u30d3\u30b9\uff01<\/a>\u3000\uff08\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304d\u307e\u3059\u3002\uff09<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; \u3053\u3093\u306b\u3061\u306f\u3002 \u53f8\u6cd5\u66f8\u58eb\u306e\u718a\u6728\u3067\u3059\u3002 &nbsp; \uff11\uff11\u6708\uff12\uff11\u65e5\uff08\u706b\uff09\u3001\u30af\u30a2\u30e9\u30eb\u30f3\u30d7\u30fc\u30eb\u5e02\u5185\u3067\u958b\u50ac\u3055\u308c\u305f \u300c\uff12\uff10\uff11\uff17\u5e74\u7a0e\u5236\u6539\u6b63\u30bb\u30df\u30ca\u30fc\u300d\u306b\u53c2\u52a0\u3057\u3066\u304d\u307e\u3057\u305f\u3002 &nbsp; \u5f0a\u793e\u304c\u63d0\u643a\u3057\u3066\u3044\u308b\u56fd\u969b\u4f1a\u8a08\u4e8b\u52d9\u6240 P [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2372,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"swell_btn_cv_data":"","footnotes":""},"categories":[17],"tags":[],"class_list":["post-2368","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-17"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\uff12\uff10\uff11\uff17\u5e74\u7a0e\u5236\u6539\u6b63\u306e\u6982\u8981\u3000\u3010\u30de\u30ec\u30fc\u30b7\u30a2\u6240\u5f97\u7a0e\u30fb\u6e90\u6cc9\u7a0e\u30fbGST\u306a\u3069\u3011 - Kumaki Blog<\/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:\/\/kumakiblog.com\/?p=2368\" \/>\n<meta property=\"og:locale\" content=\"ja_JP\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\uff12\uff10\uff11\uff17\u5e74\u7a0e\u5236\u6539\u6b63\u306e\u6982\u8981\u3000\u3010\u30de\u30ec\u30fc\u30b7\u30a2\u6240\u5f97\u7a0e\u30fb\u6e90\u6cc9\u7a0e\u30fbGST\u306a\u3069\u3011 - Kumaki Blog\" \/>\n<meta property=\"og:description\" content=\"&nbsp; \u3053\u3093\u306b\u3061\u306f\u3002 \u53f8\u6cd5\u66f8\u58eb\u306e\u718a\u6728\u3067\u3059\u3002 &nbsp; \uff11\uff11\u6708\uff12\uff11\u65e5\uff08\u706b\uff09\u3001\u30af\u30a2\u30e9\u30eb\u30f3\u30d7\u30fc\u30eb\u5e02\u5185\u3067\u958b\u50ac\u3055\u308c\u305f \u300c\uff12\uff10\uff11\uff17\u5e74\u7a0e\u5236\u6539\u6b63\u30bb\u30df\u30ca\u30fc\u300d\u306b\u53c2\u52a0\u3057\u3066\u304d\u307e\u3057\u305f\u3002 &nbsp; \u5f0a\u793e\u304c\u63d0\u643a\u3057\u3066\u3044\u308b\u56fd\u969b\u4f1a\u8a08\u4e8b\u52d9\u6240 P [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kumakiblog.com\/?p=2368\" \/>\n<meta property=\"og:site_name\" content=\"Kumaki Blog\" \/>\n<meta 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