{"id":3444,"date":"2019-01-15T19:20:00","date_gmt":"2019-01-15T10:20:00","guid":{"rendered":"http:\/\/kumakiblog.com\/?p=3444"},"modified":"2019-01-18T19:46:50","modified_gmt":"2019-01-18T10:46:50","slug":"2019%e5%b9%b4%e3%83%a9%e3%83%96%e3%82%a2%e3%83%b3%e6%b3%95%e4%ba%ba%e7%a8%8e%e3%81%ae%e6%94%b9%e6%ad%a3%ef%bd%9c%e3%83%a9%e3%82%a4%e3%82%bb%e3%83%b3%e3%82%b9%e4%bc%9a%e7%a4%be%e3%82%84%e3%83%9b","status":"publish","type":"post","link":"https:\/\/kumakiblog.com\/?p=3444","title":{"rendered":"2019\u5e74\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u7a0e\u306e\u6539\u6b63\u3000\u305d\u306e\uff12\uff5c\u30e9\u30a4\u30bb\u30f3\u30b9\u4f1a\u793e\u3084\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u4f1a\u793e\u306f\u5f93\u696d\u54e1\u8981\u4ef6\u7b49\u304c\u8ffd\u52a0\u3055\u308c\u307e\u3057\u305f\u3002"},"content":{"rendered":"

\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n

KSG Holdings Ltd.\u306e\u53f8\u6cd5\u66f8\u58eb \u718a\u6728\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u6628\u5e74\u672b\u3053\u308d\u306b\u3001\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306e\u7a0e\u5236\u304c\u6539\u6b63\u3055\u308c\u30012\u4e07\u30ea\u30f3\u30ae\u30c3\u30c8\u304c\u64a4\u5ec3\u3068\u306a\u308b\u65e8\u304a\u4f1d\u3048\u3057\u307e\u3057\u305f\u3002<\/p>\n

\u305d\u306e\u969b\u3001\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306e\u5b9f\u4f53\u304c\u3088\u308a\u6c42\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u3068\u8a18\u8f09\u3057\u3066\u304a\u308a\u307e\u3057\u305f\u304c\u3001<\/p>\n

\u305d\u306e\u5b9f\u4f53\u8981\u4ef6\u306b\u95a2\u3057\u3066\u3001\u30e9\u30d6\u30a2\u30f3\u4fe1\u8a17\u4f1a\u793e\u304b\u3089\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u304c\u3042\u308a\u307e\u3057\u305f\u306e\u3067<\/p>\n

\u30b7\u30a7\u30a2\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3072\u3068\u307e\u305a\u3001\u82f1\u8a9e\u307e\u305f\u306f\u30de\u30ec\u30fc\u30b7\u30a2\u8a9e\u304c\u308f\u304b\u308b\u65b9\u306f<\/p>\n

\u30e9\u30d6\u30a2\u30f3\u5f53\u5c40\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u305f\u4e0b\u8a18\u306e\u30da\u30fc\u30b8\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306e\u304c\u65e9\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u5b9f\u4f53\u8981\u4ef6\u306b\u95a2\u3057\u3066\u6700\u8fd1\u767a\u8868\u3055\u308c\u305f\u898f\u5247\uff08Regulations\uff09\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\uff08PDF\u306e\u524d\u534a\u304c\u30de\u30ec\u30fc\u8a9e\u3067\u5f8c\u534a\u304c\u82f1\u8a9e\u3067\u3059\uff09\u3002<\/p>\n

Labuan Business Activity Tax (Requirements For Labuan Business Activity) Regulations 2018<\/a><\/div>\n

 <\/p>\n

\u3053\u306e\u65b0\u898f\u5247\u306b\u3088\u308a\u307e\u3059\u3068\u3001<\/p>\n

\u4fdd\u967a\u696d\u3001\u30d5\u30a1\u30f3\u30c9\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u696d\u3001\u30de\u30cd\u30fc\u30d6\u30ed\u30fc\u30ab\u30fc\u696d\u3001\u9280\u884c\u696d\u7b49\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u4e8b\u696d\u3092\u884c\u3046\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba<\/span>\u306f\u3001<\/p>\n

\u3053\u306e\u65b0\u898f\u5247\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3068\u304a\u308a\u306e\u5b9f\u4f53\u8981\u4ef6\u3092\u30e9\u30d6\u30a2\u30f3\u306b\u3066\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308b\u3001<\/p>\n

\u3068\u306e\u3053\u3068\u3067\u3042\u308a\u3001<\/p>\n

\u305d\u306e\u8981\u4ef6\u3068\u306f\u3001<\/p>\n

\u696d\u7a2e\u3054\u3068\u306b\u5206\u985e\u3055\u308c\u3066\u3001\u5e38\u52e4\u30b9\u30bf\u30c3\u30d5\uff12\uff5e\uff14\u4eba\u304c\u5fc5\u8981\u3067\u3042\u3063\u305f\u308a\u3001\u30e9\u30d6\u30a2\u30f3\u5cf6\u3067\u306e\u5e74\u9593\u652f\u51fa\u304c\u4e00\u5b9a\u984d\u4ee5\u4e0a\u5fc5\u8981\u3067\u3042\u308b<\/p>\n

\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3053\u308c\u3089\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u306f\u3001<\/p>\n

\u901a\u5e38\u306e\u30de\u30ec\u30fc\u30b7\u30a2\u306e\u6cd5\u4eba\u7a0e\u5236\u3067\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3088\u3046\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u3053\u3053\u307e\u3067\u306f\u3001\u79c1\u3082\u4e8b\u524d\u306b\u306a\u3093\u3068\u306a\u304f\u53e3\u982d\u30ec\u30d9\u30eb\u3067\u805e\u3044\u3066\u3044\u305f\u306e\u3067\u305d\u308c\u307b\u3069\u5927\u304d\u306a\u9a5a\u304d\u306f\u306a\u3044\u306e\u3067\u3059\u304c<\/p>\n

\u79c1\u306b\u3068\u3063\u3066\u885d\u6483\u7684\u3067\u3042\u3063\u305f\u306e\u306f\u3001<\/p>\n

\u30e9\u30a4\u30bb\u30f3\u30b9\u4e8b\u696d\u4f1a\u793e\u304c\u305a\u3089\u305a\u3089\u3068\u30ea\u30b9\u30c8\u30a2\u30c3\u30d7\u3055\u308c\u3066\u3044\u308b\u4e00\u756a\u6700\u5f8c\u306e\u884c\u306b\u3001<\/p>\n

Holding Company \u3068\u8a18\u8f09\u304c\u3042\u308a\u3001\u30e9\u30d6\u30a2\u30f3\u306e\u5e38\u52e4\u30b9\u30bf\u30c3\u30d5\u304c\uff12\u540d\u3001\u30e9\u30d6\u30a2\u30f3\u5cf6\u3067\u306e\u5e74\u9593\u652f\u51fa\u304c\u6700\u4f4e\uff15\u4e07\u30ea\u30f3\u30ae\u30c3\u30c8\u5fc5\u8981<\/p>\n

\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u307e\u3060\u3053\u306e\u65b0\u898f\u5247\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u8a00\u8449\u306e\u5b9a\u7fa9\u304c\u660e\u3089\u304b\u3067\u306f\u306a\u3044\u306e\u3067<\/p>\n

\u79c1\u3082\u78ba\u304b\u306a\u3053\u3068\u306f\u7533\u3057\u4e0a\u3052\u3089\u308c\u307e\u305b\u3093\u304c\u3001<\/p>\n

\u3053\u308c\u306f\u3064\u307e\u308a\u3001<\/p>\n

\u4e0a\u8a18\u306e\u3088\u3046\u306a\u30e9\u30a4\u30bb\u30f3\u30b9\u4e8b\u696d\u4f1a\u793e\u306e\u307b\u304b\u3001<\/p>\n

\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u306e\u682a\u5f0f\u306e\u4fdd\u6709\u306a\u3069\u306e\u307f\u3092\u884c\u3046Investment Holding \u6d3b\u52d5\u306e\u307f\u3092\u884c\u3046\u3088\u3046\u306a\u4f1a\u793e\u3082<\/span><\/p>\n

\u5e38\u52e4\u30b9\u30bf\u30c3\u30d5\u3084\u5e74\u9593\u652f\u51fa\u8981\u4ef6\u304c\u9069\u7528\u3055\u308c\u3001<\/p>\n

\u305d\u3057\u3066\u3001\u305d\u306e\u8981\u4ef6\u306f\u3001Holding Company\u306e\u5834\u5408\u306f<\/p>\n

\u30e9\u30d6\u30a2\u30f3\u5cf6\u306b\u30aa\u30d5\u30a3\u30b9\u3092\u7f6e\u304d\u3001\u5e38\u52e4\u30b9\u30bf\u30c3\u30d5\uff12\u540d\u306e\u63a1\u7528\u3001\u5e74\u9593\u652f\u51fa\uff15\u4e07\u30ea\u30f3\u30ae\u30c3\u30c8\u304c\u6c42\u3081\u3089\u308c\u308b<\/p>\n

\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3082\u3057\u672c\u5f53\u306b\u3053\u306e\u3088\u3046\u306a\u3053\u3068\u3067\u3042\u308c\u3070\u3001<\/p>\n

\u5c0f\u898f\u6a21\u3067\u306e\u6295\u8cc7\u6d3b\u52d5\u306b\u306f\u898b\u5408\u308f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001<\/p>\n

\u6295\u8cc7\u4f1a\u793e\u3092\u8a2d\u7acb\u3055\u308c\u308b\u306a\u3089\u3001\u30e9\u30d6\u30a2\u30f3\u3067\u306f\u306a\u304f\u3001\u5225\u306e\u56fd\u3092\u9078\u629e\u80a2\u3068\u3057\u3066\u691c\u8a0e\u3055\u308c\u305f\u307b\u3046\u304c\u3088\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n

\u3042\u308b\u3044\u306f\u3001<\/p>\n

\u4e8b\u696d\u4f1a\u793e\u3068\u3057\u3066\u8a2d\u7acb\u3057\u3001\u305d\u306e\u4e00\u74b0\u3068\u3057\u3066\u6295\u8cc7\u6d3b\u52d5\u3092\u884c\u3046\u304b\u3001\u3068\u3044\u3046\u3053\u3068\u3082\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093<\/p>\n

\uff08\u3082\u3061\u308d\u3093\u305d\u306e\u4e8b\u696d\u306e\u5b9f\u614b\u304c\u306a\u3051\u308c\u3070\u3001Holding Company\u3068\u3057\u3066\u8a8d\u5b9a\u3055\u308c\u308b\u53ef\u80fd\u6027\u306f\u3042\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u304c\uff09\u3002<\/p>\n

 <\/p>\n

\u305f\u3060\u3001\u3059\u3067\u306b\u4f55\u5343\u3082\u306eHolding Company\u304c\u30e9\u30d6\u30a2\u30f3\u306b\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u3067\u3057\u3087\u3046\u3057\u3001<\/p>\n

\u30e9\u30d6\u30a2\u30f3\u5cf6\u5185\u306b\u3001\u305d\u308c\u3060\u3051\u306e\u6570\u306e\u5f93\u696d\u54e1\u3084\u30aa\u30d5\u30a3\u30b9\u3092\u63d0\u4f9b\u3067\u304d\u308b\u74b0\u5883\u304c\u3042\u308b\u3068\u3082\u601d\u3048\u307e\u305b\u3093\u3057\u3001<\/p>\n

\u5b9f\u969b\u306e\u3068\u3053\u308d\u3001\u3069\u306e\u3088\u3046\u306b\u904b\u55b6\u3055\u308c\u3066\u3044\u304f\u306e\u304b\u8b0e\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u306a\u304a\u3001<\/p>\n

\u3053\u306e\u65b0\u898f\u5247\u3092\u898b\u308b\u9650\u308a\u3067\u306f\u3001<\/p>\n

Investment Holding\u4ee5\u5916\u306e\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3046\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\uff08\u30b3\u30f3\u30b5\u30eb\u696d\u3084\u8cbf\u6613\u696d\u3084IT\u696d\u306a\u3069\uff09\u3084\u30e9\u30d6\u30a2\u30f3\u8ca1\u56e3\u306f<\/p>\n

\u4eca\u306e\u3068\u3053\u308d\u3053\u306e\u30ea\u30b9\u30c8\u306b\u306f\u5165\u3063\u3066\u304a\u308a\u307e\u305b\u3093\u3057\u3001<\/p>\n

\u5b9f\u969b\u3001\u63d0\u643a\u5148\u306e\u30e9\u30d6\u30a2\u30f3\u4fe1\u8a17\u4f1a\u793e\u304b\u3089\u306f\u3001<\/p>\n

\u3053\u306e\u30ea\u30b9\u30c8\u306b\u3042\u308b\u30e9\u30a4\u30bb\u30f3\u30b9\u4f1a\u793e\u3084Holding\u4f1a\u793e\u306b\u306e\u307f\u3053\u306e\u65b0\u8981\u4ef6\u304c\u6575\u3088\u3046\u3055\u308c\u308b\u3068\u805e\u3044\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u305f\u3060\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u306f\u3001\u307e\u3060\u307e\u3060\u65b0\u653f\u6a29\u306b\u3088\u308b\u5927\u6539\u9769\u306e\u6700\u4e2d\u3067\u3059\u306e\u3067\uff08MM2H\u3084\u30d1\u30a4\u30aa\u30cb\u30a2\u30b9\u30c6\u30fc\u30bf\u30b9\u306a\u3069\u3082\u4fdd\u7559\u306b\u306a\u3063\u305f\u307e\u307e\u3067\u3059\uff09\u3001<\/p>\n

\u30e9\u30d6\u30a2\u30f3\u306b\u3064\u3044\u3066\u3001\u3055\u3089\u306b\u4f55\u3089\u304b\u306e\u65b0\u8981\u4ef6\u306e\u767a\u8868\u304c\u3042\u308b\u53ef\u80fd\u6027\u306f\u6368\u3066\u304d\u308c\u305a\u3001<\/p>\n

\u4eca\u5f8c\u3082\u6ce8\u8996\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

\uff08\u5b9f\u969b\u3001\u4f55\u3089\u304b\u306e\u65b0\u898f\u5247\u306e\u767a\u8868\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u3001\u3068\u3044\u3046\u60c5\u5831\u3082\u4eca\u65e5\u5165\u3063\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n

\u5185\u5bb9\u306f\u307e\u3060\u4e0d\u660e\u3067\u3059\uff09<\/p>\n

 <\/p>\n

\u3061\u306a\u307f\u306b\u3001<\/p>\n

\u3053\u306e\u65b0\u3057\u3044\u898f\u5247\u306f\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5185\u306e\u7a0e\u52d9\u5f53\u5c40\u7b49\u304b\u3089\u306e\u8981\u8acb\u306e\u307f\u306b\u3088\u308a\u767a\u751f\u3057\u305f\u3082\u306e\u3067\u306f\u306a\u304f\u3001<\/p>\n

OECD\u8af8\u56fd\u304b\u3089\u4e16\u754c\u4e2d\u306e\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u7b49\u3078\u306e\u30ea\u30af\u30a8\u30b9\u30c8\u306e\u4e00\u74b0\u3067\u3059\u306e\u3067<\/p>\n

\u4eca\u5f8c\u306f\u3001\u30e9\u30d6\u30a2\u30f3\u3060\u3051\u3067\u306a\u304f\u3001\u4ed6\u306e\u56fd\uff08\u7a0e\u7387\u304c\u4f4e\u3044\u56fd\uff09\u7b49\u3082\u540c\u3058\u3088\u3046\u306b\u6539\u5b9a\u3055\u308c\u3066\u3044\u304f\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u307e\u305f\u3001\u30e9\u30d6\u30a2\u30f3\u306b\u3064\u3044\u3066\u3082\u3001<\/p>\n

\u4eca\u306e\u3068\u3053\u308d\u5b9f\u4f53\u8981\u4ef6\u3092\u514d\u308c\u308b\u3053\u3068\u304c\u3067\u304d\u3066\u3044\u308b\u4e8b\u696d\u4f53\uff08\uff1d\u666e\u901a\u306e\u30e9\u30d6\u30a2\u30f3\u4e8b\u696d\u4f1a\u793e\u3084\u8ca1\u56e3\u306a\u3069\uff09\u306b\u3064\u3044\u3066\u3082\u3001<\/p>\n

\u3082\u3057\u304b\u3059\u308b\u3068\u3001\u4eca\u5f8c\u306e\u30e9\u30d6\u30a2\u30f3\u5f53\u5c40\u30fb\u30de\u30ec\u30fc\u30b7\u30a2\u30fbOECD\u8af8\u56fd\u3068\u306e\u8a71\u3057\u5408\u3044\u306e\u9032\u5c55\u306b\u3088\u3063\u3066\u306f<\/p>\n

\u305d\u308c\u3089\u306e\u4e8b\u696d\u4f53\u306b\u3064\u3044\u3066\u3082\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u30e9\u30a4\u30bb\u30f3\u30b9\u4f1a\u793e\u307b\u3069\u306e\u8981\u4ef6\u3067\u306f\u306a\u3044\u306b\u3057\u3066\u3082\u3001<\/p>\n

\u30e9\u30d6\u30a2\u30f3\u5cf6\u3067\u306e\u5b9f\u4f53\u8981\u4ef6\u304c\u6c42\u3081\u3089\u308c\u308b\u65e5\u304c\u304f\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n

 <\/p>\n

\u305d\u308c\u3067\u306f\u307e\u305f\u3002<\/p>\n

\uff12\uff10\uff11\uff19\u5e74\uff11\u6708\uff11\uff15\u65e5<\/p>\n

\u53f8\u6cd5\u66f8\u58eb \u718a\u6728 \u96c4\u4ecb
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