{"id":4145,"date":"2020-04-18T16:46:28","date_gmt":"2020-04-18T07:46:28","guid":{"rendered":"http:\/\/kumakiblog.com\/?p=4145"},"modified":"2020-04-24T13:24:39","modified_gmt":"2020-04-24T04:24:39","slug":"%e3%80%90%e7%b6%9a%e5%a0%b1%ef%bc%9a%e3%83%a9%e3%83%96%e3%82%a2%e3%83%b3%e6%b3%95%e4%ba%ba%e3%81%ae%e7%a8%8e%e5%88%b6%e6%94%b9%e6%ad%a3%e3%80%91%e3%81%9d%e3%81%ae%e5%be%8c%e3%81%ae%e3%82%a2%e3%83%83","status":"publish","type":"post","link":"https:\/\/kumakiblog.com\/?p=4145","title":{"rendered":"\u3010\u7d9a\u5831\uff1a\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306e\u7a0e\u5236\u6539\u6b63\u3011\u305d\u306e\u5f8c\u306e\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3068\u4eca\u306e\u61f8\u5ff5\u70b9\u3001\u5bfe\u7b56\u6848\u306a\u3069\u3002"},"content":{"rendered":"<div id=\"attachment_4154\" style=\"width: 733px\" class=\"wp-caption alignnone\"><img decoding=\"async\" aria-describedby=\"caption-attachment-4154\" class=\"size-large wp-image-4154\" src=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/dubai-1024x684.jpg\" alt=\"\" width=\"723\" height=\"483\" srcset=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/dubai-1024x684.jpg 1024w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/dubai-300x200.jpg 300w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/dubai-768x513.jpg 768w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/dubai-1536x1027.jpg 1536w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/dubai-449x300.jpg 449w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/dubai.jpg 1616w\" sizes=\"(max-width: 723px) 100vw, 723px\" \/><p id=\"caption-attachment-4154\" class=\"wp-caption-text\">Dubai Creek<\/p><\/div>\n<p>\u3053\u3093\u306b\u3061\u306f\u3002<br \/>\nKSG Holdings Ltd.\u306e\u53f8\u6cd5\u66f8\u58eb 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\/>\n\u30fb\u5b9f\u4f53\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3000\uff12\uff14\uff05<\/p>\n<p>\u3068\u3044\u3046\u67a0\u7d44\u307f\u304c\u30e9\u30d6\u30a2\u30f3\u7a0e\u6cd5\u5185\u306b\u304a\u3044\u3066\u898f\u5b9a\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u6628\u5e74\uff12\uff10\uff11\uff19\u5e74\uff11\u6708\u306b\u30e9\u30d6\u30a2\u30f3\u7a0e\u6cd5\u304c\u5927\u6539\u6b63\u3055\u308c\u305f\u969b\u306b\u306f\u3001\u5b9f\u4f53\u8981\u4ef6\u304c\u5c0e\u5165\u3055\u308c\u305f\u3082\u306e\u306e\u3001\u5b9f\u4f53\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u3069\u306e\u3088\u3046\u306a\u6271\u3044\u306b\u306a\u308b\u306e\u304b\u304c\u30e9\u30d6\u30a2\u30f3\u7a0e\u6cd5\u81ea\u8eab\u306b\u660e\u8a18\u3055\u308c\u3066\u304a\u3089\u305a\u7591\u7fa9\u304c\u3042\u3063\u305f\u306e\u306b\u5bfe\u3057\u3066\u3001<\/p>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u5b9f\u4f53\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u30e9\u30d6\u30a2\u30f3\u7a0e\u6cd5\u306b\u57fa\u3065\u304d\uff12\uff14\uff05\u304c\u9069\u7528\u3055\u308c\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u304c\u660e\u8a18\u3055\u308c\u305f\u70b9\u306b\u30dd\u30a4\u30f3\u30c8\u3067\u3059\uff08\u305f\u3060\u3001\u5f8c\u8ff0\u3057\u307e\u3059\u901a\u308a\u7a0e\u52d9\u7f72\u5074\u306e\u6cd5\u89e3\u91c8\u3068\u73fe\u5834\u306e\u6cd5\u89e3\u91c8\u306b\u98df\u3044\u9055\u3044\u304c\u3042\u308a\u3001\u307e\u3060\u8272\u3005\u3068\u8ad6\u70b9\u304c\u6b8b\u3063\u3066\u3044\u307e\u3059\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\uff12\uff09\u5b9f\u4f53\u8981\u4ef6<\/p>\n<p>\u300c\u5b9f\u4f53\u8981\u4ef6\u300d\u3068\u306f\u3001\u30e9\u30d6\u30a2\u30f3\u7a0e\u6cd5\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3001<\/p>\n<p style=\"padding-left: 40px;\">\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306f\u3001\u30e9\u30d6\u30a2\u30f3\u3067\u306e\u4e8b\u696d\u6d3b\u52d5\u306e\u305f\u3081\u306b\u3001\u5225\u9014\u8ca1\u52d9\u5927\u81e3\u306b\u3088\u3063\u3066\u5b9a\u3081\u3089\u308c\u305f\u898f\u5247\u306b\u5f93\u3044\u3001<\/p>\n<p style=\"padding-left: 40px;\">\uff11\uff09\u30e9\u30d6\u30a2\u30f3\u306b\u304a\u3044\u3066\u3001\u9069\u5207\u306a\u4eba\u6570\u306e\u30d5\u30eb\u52e4\u52d9\u306e\u5f93\u696d\u54e1\u3092\u6301\u305f\u306a\u304f\u3066\u306f\u306a\u3089\u306a\u3044<\/p>\n<p style=\"padding-left: 40px;\">\uff12\uff09\u30e9\u30d6\u30a2\u30f3\u306b\u304a\u3044\u3066\u3001\u9069\u5207\u306a\u91d1\u984d\u306e\u5e74\u9593\u904b\u55b6\u8cbb\u3092\u8ca0\u62c5\u3057\u306a\u304f\u3066\u306f\u306a\u3089\u306a\u3044<\/p>\n<p>\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002\u30e9\u30d6\u30a2\u30f3\u7a0e\u6cd5\u306e\uff12B\u6761\u304c\u305d\u308c\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-4163\" src=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-4.png\" alt=\"\" width=\"776\" height=\"339\" srcset=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-4.png 776w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-4-300x131.png 300w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-4-768x336.png 768w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-4-687x300.png 687w\" sizes=\"(max-width: 776px) 100vw, 776px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>\u4e0a\u8ff0\u306e\u3068\u304a\u308a\u3001\u300c\u9069\u5207\u306a\u4eba\u6570\u300d\u300c\u9069\u5207\u306a\u91d1\u984d\u300d\u306f\u30e9\u30d6\u30a2\u30f3\u7a0e\u6cd5\u306b\u306f\u76f4\u63a5\u5b9a\u3081\u3089\u308c\u3066\u304a\u3089\u305a\u3001\u300c\u5225\u9014\u3001\u8ca1\u52d9\u5927\u81e3\u5b9a\u3081\u305f\u898f\u5247\u306b\u3088\u308b\uff08as prescribed by the Minister by regulations made under this Act.\uff09\u300d\u3000\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u67a0\u7d44\u307f\uff08\u7a0e\u6cd5\u81ea\u8eab\u306b\u306f\u5b9f\u4f53\u8981\u4ef6\u3092\u5177\u4f53\u7684\u306b\u306f\u5b9a\u3081\u305a\u3001\u5225\u9014\u8ca1\u52d9\u5927\u81e3\u306e\u898f\u5247\u306b\u5b9a\u3081\u308b\uff09\u306f\u3001\u6628\u5e74\uff12\uff10\uff11\uff19\u5e74\uff11\u6708\u306b\u30e9\u30d6\u30a2\u30f3\u7a0e\u6cd5\u304c\u629c\u672c\u7684\u306b\u6539\u6b63\u3055\u308c\u305f\u969b\u306b\u3082\u4f7f\u308f\u308c\u3066\u304a\u308a\u307e\u3057\u305f\u306e\u3067\u3001\u305d\u306e\u969b\u306b\u5b9f\u4f53\u8981\u4ef6\u3092\u5b9a\u3081\u305f\u898f\u5247\u304c\u516c\u544a\u30fb\u65bd\u884c\u3055\u308c\u307e\u3057\u305f\u3002\u4eca\u3082\u305d\u306e\u898f\u5247\u304c\u307e\u3060\u52b9\u529b\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e<a href=\"https:\/\/www.labuanibfc.com\/clients\/Labuan_IBFC_78C2FF81-703A-4CAA-8926-A348A3C91057\/contentms\/img\/Downloads\/legislation\/subsidiary-legislation\/pua_20190101_PUA%20392.pdf?1587179699\" target=\"_blank\" rel=\"noopener noreferrer\">\uff12\uff10\uff11\uff19\u5e74\uff11\u6708\uff11\u65e5\u306b\u65bd\u884c\u3055\u308c\u305f\u898f\u5247<\/a>\u306b\u304a\u3044\u3066\u306f\u3001<\/p>\n<p style=\"padding-left: 40px;\">\u30fb\u30e9\u30a4\u30bb\u30f3\u30b9\u696d\u7a2e\uff08\u9280\u884c\u696d\u3001\u4fdd\u967a\u696d\u3001\u30ea\u30fc\u30b9\u696d\u3001\u4fe1\u8a17\u4f1a\u793e\u7b49\u3005\uff09<br \/>\n\u30fbHolding Company<\/p>\n<p>\u306e\u307f\u304c\u660e\u8a18\u3055\u308c\u3066\u304a\u308a\u3001<br \/>\n\u305d\u306e\u4ed6\u306e\u591a\u304f\u306e\u696d\u7a2e\uff08\u30b3\u30f3\u30b5\u30eb\u696d\u3001IT\u696d\u3001\u8cbf\u6613\u696d\u306a\u3069\uff09\u306b\u3064\u3044\u3066\u306f\u660e\u8a18\u304c\u306a\u304f\u3001<br \/>\n\u3053\u306e\u70b9\u3001<a href=\"https:\/\/www.labuanibfc.com\/clients\/Labuan_IBFC_78C2FF81-703A-4CAA-8926-A348A3C91057\/contentms\/img\/event\/event-presentation\/2019\/Market%20Briefing_Revised%20Labuan%20Tax%20Framework.pdf?1576281600\" target=\"_blank\" rel=\"noopener noreferrer\">\uff12\uff10\uff11\uff19\u5e74\uff11\u6708\u306b\u30e9\u30d6\u30a2\u30f3\u5cf6\u3067\u5b9f\u65bd\u3055\u308c\u305f\u30e9\u30d6\u30a2\u30f3\u5f53\u5c40\uff08Labuan FSA\uff09\u4e3b\u50ac\u306e\u8aac\u660e\u4f1a<\/a>\u306b\u304a\u3044\u3066\u3001\u5217\u6319\u3055\u308c\u3066\u3044\u308b\u696d\u7a2e\u306e\u307f\u304c\u5b9f\u4f53\u8981\u4ef6\u304c\u9069\u7528\u3055\u308c\u308b\uff08\u3064\u307e\u308a\u3001\u305d\u308c\u4ee5\u5916\u306e\u696d\u7a2e\u306b\u306f\u5b9f\u4f53\u8981\u4ef6\u306f\u9069\u7528\u3055\u308c\u306a\u3044\uff09\u3001<br \/>\n\u3068\u306e\u6848\u5185\u304c\u3042\u308a\u307e\u3057\u305f\uff08 <a href=\"https:\/\/kumakiblog.com\/?p=3450\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/kumakiblog.com\/?p=3450<\/a> \uff09\u3002<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-4162\" src=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-3.png\" alt=\"\" width=\"911\" height=\"573\" srcset=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-3.png 911w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-3-300x189.png 300w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-3-768x483.png 768w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-3-477x300.png 477w\" sizes=\"(max-width: 911px) 100vw, 911px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>\u3068\u3053\u308d\u304c\u3001\uff12\uff10\uff11\uff19\u5e74\uff11\uff12\u6708\u521d\u65ec\u3001\u6025\u306b\u3001\u30e9\u30d6\u30a2\u30f3\u5f53\u5c40\u304b\u3089\u30e9\u30d6\u30a2\u30f3\u4fe1\u8a17\u4f1a\u793e\u5354\u4f1a\u3078\u9023\u7d61\u304c\u3042\u308a\u3001<\/p>\n<p style=\"padding-left: 40px;\">\u898f\u5247\u306b\u5217\u6319\u3055\u308c\u3066\u3044\u308b\u696d\u7a2e\u4ee5\u5916\u306e\u696d\u7a2e\u306b\u3082\u3001\uff12\uff10\uff11\uff19\u5e74\u5ea6\u306b\u95a2\u3057\u3066\u5b9f\u4f53\u8981\u4ef6\u304c\u6c42\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081<br \/>\n\uff12\uff10\uff11\uff19\u5e74\uff11\uff12\u6708\u672b\u307e\u3067\u306b\u5b9f\u4f53\u8981\u4ef6\u3092\u6574\u3048\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u305f\u307b\u3046\u304c\u3088\u3044<\/p>\n<p>\u65e8\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u304c\u3042\u308a\u3001\u5404\u30e9\u30d6\u30a2\u30f3\u4fe1\u8a17\u4f1a\u793e\u306f\u6025\u304e\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u69d8\u3078\u305d\u306e\u65e8\u306e\u6848\u5185\u3092\u9001\u308a\u307e\u3057\u305f\uff08\u3053\u3053\u304b\u3089\u6628\u5e74\u672b\u304b\u3089\u4eca\u306b\u81f3\u308b\u73fe\u5834\u306e\u6df7\u4e71\u3068\u30d0\u30bf\u30d0\u30bf\u304c\u59cb\u307e\u308a\u307e\u3057\u305f\uff09\u3002<\/p>\n<p>\u305d\u3057\u3066\u305d\u306e\u5f8c\u3001\u30e9\u30d6\u30a2\u30f3\u5f53\u5c40\u3001\u8ca1\u52d9\u7701\u3001\u7a0e\u52d9\u7f72\u3001\u4fe1\u8a17\u4f1a\u793e\u5354\u4f1a\u3068\u306e\u9593\u3067\u5354\u8b70\u304c\u7d99\u7d9a\u7684\u306b\u884c\u308f\u308c\u3066\u304a\u308a\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30a2\u30ca\u30a6\u30f3\u30b9\u304c\u3042\u308a\u307e\u3057\u305f\uff08\u4ed6\u306b\u3082\u30a2\u30ca\u30a6\u30f3\u30b9\u306f\u3042\u308a\u307e\u3057\u305f\u304c\u3001\u3053\u3053\u3067\u306f\u5f0a\u793e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u69d8\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3082\u306e\u306e\u307f\u3092\u30d4\u30c3\u30af\u30a2\u30c3\u30d7\u3057\u307e\u3059\uff09\u3002<\/p>\n<p style=\"padding-left: 40px;\"><span style=\"text-decoration: underline;\">\uff12\uff10\uff11\uff19\u5e74\uff11\uff12\u6708\u306e\u767a\u8868\uff08\u306e\u3046\u3061\u306e\u5f0a\u793e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u69d8\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u30dd\u30a4\u30f3\u30c8\uff09\uff1a<\/span><\/p>\n<p style=\"padding-left: 40px;\">\uff11\uff09Holding Company \u3092Pure Equity Holding\u3068Non Pure Equity Holding\u306b\u5206\u3051\u3001\u305d\u308c\u305e\u308c\u5225\u306e\u5b9f\u4f53\u8981\u4ef6\u3092\u5b9a\u3081\u308b\u3002<br \/>\nPure Equity Holding\uff08\uff1d\u682a\u5f0f\u306e\u4fdd\u6709\u306e\u307f\u306e\u5834\u5408\uff09\u306f\u300c\u5e74\u9593\uff12\u4e07\u30ea\u30f3\u30ae\u4ee5\u4e0a\u306e\u30e9\u30d6\u30a2\u30f3\u306b\u304a\u3051\u308b\u5e74\u9593\u904b\u55b6\u8cbb\u306e\u652f\u51fa\u300d\u3001<br \/>\nNon Pure Equity Holding \uff08\u682a\u5f0f\u4ee5\u5916\u306e\u8cc7\u7523\u3082\u4fdd\u6709\u3082\u3057\u3066\u3044\u308b\u5834\u5408\uff09\u306f\u300c\u30e9\u30d6\u30a2\u30f3\u306b\u304a\u3051\u308b\uff11\u540d\u4ee5\u4e0a\u306e\u30d5\u30eb\u52e4\u52d9\u306e\u5f93\u696d\u54e1\u300d\u53ca\u3073\u300c\u30e9\u30d6\u30a2\u30f3\u306b\u304a\u3051\u308b\u5e74\u9593\uff12\u4e07\u30ea\u30f3\u30ae\u4ee5\u4e0a\u306e\u5e74\u9593\u904b\u55b6\u8cbb\u306e\u652f\u51fa\u300d\u3068\u3059\u308b\u3002<\/p>\n<p style=\"padding-left: 40px;\">\uff12\uff09\u4fdd\u967a\u95a2\u9023\u696d\u7a2e\u306e\u5b9f\u4f53\u8981\u4ef6\u306e\u7de9\u548c\u3002\u9280\u884c\u696d\u306e\u5b9f\u4f53\u8981\u4ef6\u306b\u95a2\u3057\u3066\u306f\u82e5\u5e72\u53b3\u683c\u5316<\/p>\n<p style=\"padding-left: 40px;\">\uff13\uff09\u3053\u308c\u3089\u306e\u5909\u66f4\u306f\uff12\uff10\uff11\uff19\u5e74\uff11\u6708\uff11\u65e5\u306b\u9061\u3063\u3066\u9069\u7528<\/p>\n<p style=\"padding-left: 40px;\">\u203b\u3053\u306e\u30a2\u30ca\u30a6\u30f3\u30b9\u306b\u95a2\u3059\u308b\u5f53\u30d6\u30ed\u30b0\u8a18\u4e8b \u25b7\u00a0 <a href=\"https:\/\/kumakiblog.com\/?p=3922\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/kumakiblog.com\/?p=3922<\/a><\/p>\n<p>&nbsp;<\/p>\n<p style=\"padding-left: 40px;\"><span style=\"text-decoration: underline;\">\uff12\uff10\uff12\uff10\u5e74\uff11\u6708\u306e\u767a\u8868\uff08\u306e\u3046\u3061\u306e\u5f0a\u793e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u69d8\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u30dd\u30a4\u30f3\u30c8\uff09\uff1a<\/span><\/p>\n<p style=\"padding-left: 40px;\">\uff11\uff09\u5b9f\u4f53\u8981\u4ef6\u304c\u9069\u7528\u3055\u308c\u308b\u696d\u7a2e\u306e\u8ffd\u52a0\u3068\u3057\u3066\u3001<br \/>\nAdministrative Services, Accounting Services, Legal Services, Backroom Processing Services, Payroll Services, Talent Management Services, Agency Services, Insolvency related Services, Management Services\u3092\u8ffd\u52a0\u3057\u3001<br \/>\n\u305d\u308c\u3089\u306e\u696d\u7a2e\u306b\u6c42\u3081\u3089\u308c\u308b\u5b9f\u4f53\u8981\u4ef6\u3068\u3057\u3066\u3001\u300c\uff12\u540d\u4ee5\u4e0a\u306e\u30e9\u30d6\u30a2\u30f3\u306b\u304a\u3051\u308b\u30d5\u30eb\u52e4\u52d9\u306e\u5f93\u696d\u54e1\u300d\u300c\u5e74\u9593\uff15\u4e07\u30ea\u30f3\u30ae\u4ee5\u4e0a\u306e\u30e9\u30d6\u30a2\u30f3\u306b\u304a\u3051\u308b\u5e74\u9593\u904b\u55b6\u8cbb\u306e\u652f\u51fa\u300d\u3092\u5b9a\u3081\u308b<\/p>\n<p style=\"padding-left: 40px;\">\uff12\uff09\u3053\u306e\u5909\u66f4\u306f\uff12\uff10\uff11\uff19\u5e74\uff11\u6708\uff11\u65e5\u306b\u9061\u3063\u3066\u9069\u7528<\/p>\n<p style=\"padding-left: 40px;\">\u203b\u3053\u306e\u30a2\u30ca\u30a6\u30f3\u30b9\u306b\u95a2\u3059\u308b\u5f53\u30d6\u30ed\u30b0\u8a18\u4e8b \u25b7 <a href=\"https:\/\/kumakiblog.com\/?p=3999\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/kumakiblog.com\/?p=3999<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u305f\u3060\u3001\u3053\u308c\u3089\u306e\u30a2\u30ca\u30a6\u30f3\u30b9\u306e\u5185\u5bb9\u306b\u95a2\u3057\u3066\u306f\u3001\u6b63\u5f0f\u306b\u5b98\u5831\u516c\u544a\u3055\u308c\u3066\u521d\u3081\u3066\u6b63\u5f0f\u306b\u52b9\u529b\u3092\u6709\u3059\u308b\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u7d50\u5c40\u305d\u306e\u5f8c\u3001\u6b63\u5f0f\u306b\u306f\u5b98\u5831\u516c\u544a\u306f\u3055\u308c\u306a\u3044\u307e\u307e\u4eca\u306b\u81f3\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u305e\u308c\u306e\u30a2\u30ca\u30a6\u30f3\u30b9\u306e\u30ec\u30bf\u30fc\u306b\u306f\u3001\u3059\u3067\u306b\u300c\u8ca1\u52d9\u7701\u304c\u8a8d\u53ef\u3057\u305f\u300d\u3068\u66f8\u3044\u3066\u3044\u307e\u3059\u306e\u3067\u307b\u307c\u6b63\u5f0f\u306a\u3082\u306e\u3068\u6349\u3048\u3066\u3082\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u3051\u308c\u3069\u3082\u3001\u30e9\u30d6\u30a2\u30f3\u5f53\u5c40\u304b\u3089\u306e\u767a\u8868\u306f\u904e\u53bb\u306b\u3082\u4e8c\u8ee2\u4e09\u8ee2\u3057\u305f\u7d4c\u9a13\u304c\u3042\u308b\u305f\u3081\u3001<br \/>\n\u73fe\u5834\u3068\u3057\u3066\u306f\u3053\u308c\u3089\u306e\u4e2d\u9593\u767a\u8868\u3092\u6709\u52b9\u306a\u3082\u306e\u3068\u6349\u3048\u3066\u52d5\u3044\u3066\u3088\u3044\u3082\u306e\u306a\u306e\u304b\u3069\u3046\u304b\u306f\u60a9\u307e\u3057\u3044\u3067\u3059\u3002<\/p>\n<p>\u3042\u3068\u3001\u5b9f\u4f53\u8981\u4ef6\u306e\u7fa9\u52d9\u304c\u8ffd\u52a0\u3055\u308c\u308b\u3068\u3044\u3046\u696d\u7a2e\u306e\u3046\u3061\u3001Agency Services\u3084Management Services\u3068\u306f\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u4e8b\u696d\u3092\u542b\u3080\u306e\u304b\u3001\u3068\u3044\u3063\u305f\u3088\u3046\u306a\u90e8\u5206\u3082\u660e\u78ba\u3067\u306f\u306a\u304f\u3001\u8ca1\u52d9\u7701\u304b\u3089\u306e\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u304c\u5f85\u305f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5b9f\u4f53\u8981\u4ef6\u306e\u30ea\u30b9\u30c8\u306b\u672a\u3060\u306b\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u305d\u306e\u4ed6\u306e\u696d\u7a2e\uff08\u305f\u3068\u3048\u3070\u3001\u8cbf\u6613\u696d\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u696d\u3001IT\u30d3\u30b8\u30cd\u30b9\u7b49\uff09\u306b\u95a2\u3057\u3066\u3001\u4eca\u5f8c\u5b9f\u4f53\u8981\u4ef6\u304c\u5b9a\u3081\u3089\u308c\u308b\u306e\u304b\u3001\u305d\u308c\u3068\u3082\u5b9a\u3081\u3089\u308c\u306a\u3044\u306e\u304b\u3001\u305d\u3057\u3066\u5b9a\u3081\u3089\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u7a0e\u6cd5\u4e0a\u3069\u306e\u3088\u3046\u306a\u6271\u3044\u306b\u306a\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u30e9\u30d6\u30a2\u30f3\u5f53\u5c40\uff08Labuan FSA\uff09\u304b\u3089\u306f\u660e\u78ba\u306a\u30a2\u30ca\u30a6\u30f3\u30b9\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u3053\u3061\u3089\u3082\u307e\u3060\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3092\u5f85\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline;\">\uff13\uff09\u5b9f\u4f53\u8981\u4ef6\u306e\u30ea\u30b9\u30c8\u306b\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u696d\u7a2e\u306b\u5bfe\u3059\u308b\u7a0e\u52d9\u7f72\u306e\u898b\u89e3<span style=\"color: #ff0000; text-decoration: underline;\">\uff08\u91cd\u8981\uff01\uff09<\/span><\/span><\/p>\n<p>\u305d\u3093\u306a\u4e2d\u3001<br \/>\n\uff13\u6708\u521d\u65ec\u306b\u3001\u30e9\u30d6\u30a2\u30f3\u5cf6\u306b\u3066\u95a2\u4fc2\u8005\u56e3\u4f53\u5411\u3051\u306b\u7a0e\u52d9\u7f72\u3001\u8ca1\u52d9\u7701\u304c\u958b\u3044\u305f\u30bf\u30a6\u30f3\u30db\u30fc\u30eb\u30df\u30fc\u30c6\u30a3\u30f3\u30b0\u306b\u304a\u3044\u3066\u3001<br \/>\n\u4eca\u306e\u6642\u70b9\u306e\u7a0e\u52d9\u7f72\u306e\u898b\u89e3\u3068\u3057\u3066\u3001<\/p>\n<p style=\"padding-left: 40px;\">\u653f\u5e9c\u304b\u3089\u6b63\u5f0f\u767a\u8868\u3055\u308c\u305f\u65b0\u3057\u3044\u30e9\u30d6\u30a2\u30f3\u7a0e\u6cd5\u304a\u3088\u3073\u73fe\u6642\u70b9\u3067\u306e\u898f\u5247\u3092\u524d\u63d0\u3068\u3059\u308c\u3070\u3001<br \/>\n\u5b9f\u4f53\u8981\u4ef6\u306e\u30ea\u30b9\u30c8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u696d\u7a2e\u306b\u95a2\u3057\u3066\u306f\u3001<br \/>\n\u7a0e\u6cd5\u4e0a\u306f\u30e9\u30d6\u30a2\u30f3\u4e8b\u696d\uff08Labuan business activity\uff09\u3092\u884c\u3063\u3066\u3044\u308b\u3082\u306e\u3068\u306f\u307f\u306a\u3055\u305a\u3001\u5b9f\u4f53\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u3001<br \/>\n\u901a\u5e38\u306e\u30de\u30ec\u30fc\u30b7\u30a2\u306e\u6cd5\u4eba\u7a0e\uff08\uff12\uff14\uff05\uff09\u00a0 \u3092\u9069\u7528\u3059\u308b<\/p>\n<p>\u3068\u3044\u3046\u8003\u3048\u3092\u6301\u3063\u3066\u3044\u308b\u65e8\u304c\u8ff0\u3079\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u7a0e\u52d9\u7f72\u306e\u898b\u89e3\u306b\u5bfe\u3057\u3066\u3001\u30e9\u30d6\u30a2\u30f3\u95a2\u4fc2\u56e3\u4f53\u5074\u304b\u3089\u306f\u3001<\/p>\n<p style=\"padding-left: 40px;\">\u30e9\u30d6\u30a2\u30f3\u7a0e\u6cd5\u3084\u5b9f\u4f53\u8981\u4ef6\u306e\u898f\u5247\uff08\u30ea\u30b9\u30c8\uff09\u306e\u6587\u8a00\u3092\u3069\u306e\u3088\u3046\u306b\u89e3\u91c8\u3059\u308c\u3070\u3001<br \/>\n\u5b9f\u4f53\u8981\u4ef6\u306e\u30ea\u30b9\u30c8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u696d\u7a2e\u304c\u30e9\u30d6\u30a2\u30f3\u4e8b\u696d\u3068\u306f\u307f\u306a\u3055\u308c\u305a\u3001\u901a\u5e38\u306e\u30de\u30ec\u30fc\u30b7\u30a2\u306e\u6cd5\u4eba\u7a0e\uff08\uff12\uff14\uff05\uff09\u306e\u9069\u7528\u306b\u306a\u308b\u306e\u304b<br \/>\n\u6cd5\u5f8b\u306e\u89e3\u91c8\u3068\u3057\u3066\u304a\u304b\u3057\u3044\u306e\u3067\u306f\u306a\u3044\u304b<\/p>\n<p>\u3068\u3044\u3046\u3088\u3046\u306a\u8cea\u554f\u30fb\u610f\u898b\u304c\u3055\u308c\u307e\u3057\u305f\u304c\u3001<br \/>\n\u7a0e\u52d9\u7f72\u5074\u304b\u3089\u306f\u3001\u306f\u3050\u3089\u304b\u3055\u308c\u3066\u660e\u78ba\u306a\u56de\u7b54\u306f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n<p>\u305f\u3060\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u306f<br \/>\n\u3053\u308c\u306b\u3064\u3044\u3066\u6700\u7d42\u6c7a\u5b9a\u3092\u3059\u308b\u306e\u306f\u8ca1\u52d9\u7701\u3067\u3042\u308a<br \/>\n\u4eca\u56de\u306e\u9996\u76f8\u4ea4\u4ee3\u306b\u4f34\u3044\u3001\u8ca1\u52d9\u7701\u306e\u30c8\u30c3\u30d7\u3082\u5909\u308f\u308a\u307e\u3057\u305f\u306e\u3067\u3001\u65b0\u3057\u3044\u8ca1\u52d9\u5927\u81e3\u304b\u3089\u306e\u898b\u89e3\u306b\u3088\u308b<br \/>\n\u3068\u3044\u3046\u3088\u3046\u306a\u30cb\u30e5\u30a2\u30f3\u30b9\u306e\u8a71\u304c\u3042\u3063\u305f\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u3001\u4eca\u56de\u306e\u9996\u76f8\u4ea4\u4ee3\u306b\u4f34\u3044\u3001\u8ca1\u52d9\u5927\u81e3\u3068\u3057\u3066\u306f\u3001\u6c11\u9593\u9280\u884c\u3067\u3042\u308bCIMB\u9280\u884c\u306eCEO\u304c\u9078\u4efb\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p style=\"padding-left: 40px;\"><a href=\"https:\/\/www.thestar.com.my\/news\/regional\/2020\/03\/09\/malaysia039s-new-pm-names-cimb-chief-executive-as-new-finance-minister\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.thestar.com.my\/news\/regional\/2020\/03\/09\/malaysia039s-new-pm-names-cimb-chief-executive-as-new-finance-minister<\/a><\/p>\n<p>CIMB\u30b0\u30eb\u30fc\u30d7\u81ea\u8eab\u3082\u3001\u305d\u306e\u7d44\u7e54\u306b\u304a\u3044\u3066\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u3092\u591a\u304f\u6d3b\u7528\u3057\u3066\u3044\u308b\u3067\u3057\u3087\u3046\u3057\u3001<br \/>\nCIMB\u81ea\u8eab\u304c\u30e9\u30d6\u30a2\u30f3\u4fe1\u8a17\u4f1a\u793e\u3092\u7d4c\u55b6\u3057\u3066\u3044\u307e\u3059\u306e\u3067<br \/>\n\u73fe\u5834\u3068\u3057\u3066\u306f\u3001\u826f\u3044\u30cb\u30e5\u30fc\u30b9\u304c\u5c4a\u304f\u3053\u3068\u3092\u671f\u5f85\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u306e\u5f71\u97ff\u3067\u30de\u30ec\u30fc\u30b7\u30a2\u306f\uff14\u6708\uff12\uff18\u65e5\u307e\u3067\u30ed\u30c3\u30af\u30c0\u30a6\u30f3\u306b\u5165\u3063\u3066\u304a\u308a\u3001\u8ca1\u52d9\u7701\u3082\u305d\u306e\u5bfe\u7b56\u3067\u5fd9\u3057\u305d\u3046\u3067\u3059\u306e\u3067\u3001<br \/>\n\u672c\u4ef6\u306b\u95a2\u3057\u3066\u306f\u3055\u3089\u306b\u9577\u5f15\u304f\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline;\">\uff14\uff09\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306e\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u6539\u5b9a<\/span><\/p>\n<p>a) \u7a0e\u7533\u544a\u66f8\u306e\u6539\u5b9a\u3068Business Code Activity\u30ea\u30b9\u30c8<\/p>\n<p>\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306e2019\u5e74\u5ea6\u306e\u6c7a\u7b97\u306b\u3064\u304d\u307e\u3057\u3066\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08LE1)\u304c\u6539\u5b9a\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"http:\/\/www.hasil.gov.my\/bt_goindex.php?bt_kump=2&amp;bt_skum=3&amp;bt_posi=0&amp;bt_unit=14&amp;bt_sequ=12&amp;bt_lgv=2\" target=\"_blank\" rel=\"noopener noreferrer\">\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306e\u6cd5\u4eba\u7a0e\u7533\u544a\u95a2\u9023\u306e\u30d5\u30a9\u30fc\u30e0\u304c\u307e\u3068\u3081\u3089\u308c\u3066\u3044\u308b\u30de\u30ec\u30fc\u30b7\u30a2\u7a0e\u52d9\u7f72\u306e\u30da\u30fc\u30b8<\/a><\/li>\n<li><a href=\"http:\/\/lampiran1.hasil.gov.my\/pdf\/pdfborang\/Borang_LE1_1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Form LE1<\/a>\u3000\u203b\u4e0a\u8a18\u306e\u7a0e\u52d9\u7f72\u306e\u30da\u30fc\u30b8\u306b\u30a2\u30c3\u30d7\u3055\u308c\u3066\u3044\u308b\u30d5\u30a9\u30fc\u30e0\u306e\u3046\u3061\u3001\u3053\u306eLE1\u304c\u91cd\u8981\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-4166\" src=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-5.png\" alt=\"\" width=\"786\" height=\"211\" srcset=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-5.png 786w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-5-300x81.png 300w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-5-768x206.png 768w\" sizes=\"(max-width: 786px) 100vw, 786px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>\u5b9f\u306f2020\u5e743\u6708\u306b\u4e00\u5ea6\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u6539\u5b9a\u7248\u304c\u767a\u8868\u3055\u308c\u3066\u3044\u305f\u306e\u3067\u3059\u304c\u3001<br \/>\n\u305d\u306e\u65b0\u3057\u3044\u7a0e\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3055\u308c\u3066\u3044\u305f<a href=\"http:\/\/lampiran1.hasil.gov.my\/pdf\/pdfam\/Kod_Aktiviti_Perniagaan_LE1_1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u696d\u7a2e\u306e\u30ea\u30b9\u30c8\uff08Business Code Activity)<\/a>\u3092\u898b\u308b\u3068\u3001<br \/>\n\u30e9\u30d6\u30a2\u30f3\u5f53\u5c40\u304b\u30892020\u5e741\u6708\u306b\u767a\u8868\u3055\u308c\u305f\u30a2\u30ca\u30a6\u30f3\u30b9\u306e\u5185\u5bb9\uff08 Agency Services\u7b49\u306e\u696d\u7a2e\u306b\u5bfe\u3059\u308b\u5b9f\u4f53\u8981\u4ef6\u306e\u8ffd\u52a0\u00a0<a href=\"https:\/\/kumakiblog.com\/?p=3999\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/kumakiblog.com\/?p=3999<\/a> \uff09\u304c\u53cd\u6620\u3055\u308c\u3066\u304a\u3089\u305a\u3001<br \/>\n\u73fe\u5834\u306f\u66f4\u306a\u308b\u6df7\u4e71\u306b\u9665\u3063\u3066\u304a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u70b9\u306b\u95a2\u3057\u3066\u7a0e\u52d9\u7f72\u306b\u7167\u4f1a\u3092\u304b\u3051\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3092\u5f85\u3063\u3066\u3044\u307e\u3057\u305f\u3068\u3053\u308d\u3001<br \/>\n\u5148\u65e5\u6025\u306b\u7a0e\u52d9\u7f72\u304b\u3089\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f4\u306a\u308b\u6539\u5b9a\u306e\u30a2\u30ca\u30a6\u30f3\u30b9\u304c\u3042\u308a\u3001<br \/>\n\u7d50\u5c40\u3001\u4e0a\u8a18\u306e\u696d\u7a2e\u3082\u542b\u307e\u308c\u307e\u3057\u305f\u306e\u3067\u3001<br \/>\n\u3072\u3068\u307e\u305a\u3001\u30e9\u30d6\u30a2\u30f3\u5f53\u5c40\u304b\u3089\u306e\u767a\u8868\u3068\u3001\u7a0e\u7533\u544a\u66f8\u306e\u8a18\u8f09\u306f\u4e00\u81f4\u3059\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u3053\u306e\u70b9\u306e\u554f\u984c\u306f\u89e3\u6c7a\u3057\u307e\u3057\u305f\u3002<br \/>\n\uff08\u3068\u306f\u3044\u3048\u3001\u307e\u3060\u305d\u308c\u3089\u306e\u696d\u7a2e\u3092\u542b\u3081\u305f\u5b9f\u4f53\u8981\u4ef6\u30ea\u30b9\u30c8\uff08\u898f\u5247\uff09\u306f\u5b98\u5831\u516c\u544a\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u306e\u3067\u3001\u65bd\u884c\u3055\u308c\u305f\u3082\u306e\u3068\u3057\u3066\u6271\u3063\u3066\u3088\u3044\u306e\u304b\u3001\u305d\u308c\u3092\u524d\u63d0\u3068\u3057\u3066\u5bfe\u7b56\u3092\u7acb\u3066\u3066\u3088\u3044\u306e\u304b\u306f\u73fe\u5834\u3068\u3057\u3066\u306f\u82e5\u5e72\u60a9\u307e\u3057\u3044\u3067\u3059\u3002\uff09<\/p>\n<p>b) \u5b9f\u4f53\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306e\u8a18\u8f09\u90e8\u5206<\/p>\n<p>\u65b0\u3057\u3044\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3067\u306f\u3001Business Activity Code\u306e\u30ea\u30b9\u30c8\u304b\u3089\u696d\u7a2e\u3092\u9078\u629e\u3057\u3001\u305d\u306e\u696d\u7a2e\u3054\u3068\u306b\u5229\u76ca\u984d\u3092\u8a18\u8f09\u3057\u3001\u305d\u3057\u3066\u305d\u306e\u696d\u7a2e\u3054\u3068\u306b\u5b9f\u4f53\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u3063\u3066\uff13\uff05\u3092\u652f\u6255\u3046\u304b\u3001\uff12\uff14\uff05\u3092\u652f\u6255\u3046\u304b\u3001\u3068\u3044\u3046\u3053\u3068\u3092\u9078\u629e\u3059\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-4168\" src=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-6.png\" alt=\"\" width=\"885\" height=\"194\" srcset=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-6.png 885w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-6-300x66.png 300w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-6-768x168.png 768w\" sizes=\"(max-width: 885px) 100vw, 885px\" \/><\/p>\n<p>c) \u305d\u306e\u4ed6<\/p>\n<p>\u305d\u306e\u4ed6\u306b\u3001\u7a0e\u7533\u544a\u66f8\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30c1\u30a7\u30c3\u30af\u6b04\u304c\u8a2d\u3051\u3089\u308c\u3066\u304a\u308a\u3001Country-by-Country Reporting\u304c\u9069\u7528\u3055\u308c\u308b\u6cd5\u4eba\u304b\u3069\u3046\u304b\u306a\u3069\u3092\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-4169\" src=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-7.png\" alt=\"\" width=\"885\" height=\"278\" srcset=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-7.png 885w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-7-300x94.png 300w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-7-768x241.png 768w\" sizes=\"(max-width: 885px) 100vw, 885px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>\u30fb\u30fb\u30fb\u3072\u3068\u307e\u305a\u4e0a\u8a18\u304c\u73fe\u6642\u70b9\u306e\u72b6\u6cc1\u3067\u3059\u304c\u3001\u73fe\u5834\u3068\u3057\u3066\u306f\u3001<br \/>\n\u3072\u3068\u307e\u305a\u4eca\u306e\u6642\u70b9\u3067\u3067\u304d\u308b\u3053\u3068\uff08\uff12\uff10\uff11\uff19\u5e74\u5ea6\u306e\u4f1a\u8a08\u5e33\u7c3f\u4f5c\u6210\u3068Auditor\u306b\u3088\u308b\u4f1a\u8a08\u76e3\u67fb\uff09\u3092\u9032\u3081\u3066\u304a\u304d\u3001<br \/>\n\u4eca\u5f8c\u306e\u5f53\u5c40\u304b\u3089\u306e\u66f4\u306a\u308b\u767a\u8868\u3084\u7167\u4f1a\u3078\u306e\u56de\u7b54\u3092\u5f85\u3063\u3066\u304b\u3089\u305d\u306e\u5185\u5bb9\u306b\u4f75\u305b\u3066\u5bfe\u7b56\u3067\u304d\u308b\u3082\u306e\u306a\u3089\u5bfe\u7b56\u3092\u884c\u3044<br \/>\n\u305d\u306e\u5f8c\u3001\u6c7a\u7b97\u306e\u6700\u7d42\u6bb5\u968e\u3067\u3042\u308b\u6cd5\u4eba\u7a0e\u7533\u544a\u3092\u884c\u3046<br \/>\n\u3068\u3044\u3046\u65b9\u5411\u6027\u3067\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3><span style=\"text-decoration: underline;\">\uff12\uff0e\u4eca\u306e\u61f8\u5ff5\u70b9\u306a\u3069<\/span><\/h3>\n<p>\uff11\uff09\u5b9f\u4f53\u8981\u4ef6\u30ea\u30b9\u30c8\u306b\u306e\u3063\u3066\u3044\u306a\u3044\u696d\u7a2e\u306e\u5bfe\u7b56<\/p>\n<p>\u3082\u3057\u7a0e\u52d9\u7f72\u304c\u3001\uff12\uff10\uff11\uff19\u5e74\u5ea6\u306e\u6c7a\u7b97\u306b\u95a2\u3057\u3066\u3001<br \/>\n\u7a0e\u52d9\u7f72\u306e\u4eca\u306e\u4e0a\u8a18\u306e\u898b\u89e3\uff08\u5b9f\u4f53\u8981\u4ef6\u30ea\u30b9\u30c8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u696d\u7a2e\u306f\uff12\uff14\uff05\uff09\u3092\u7dad\u6301\u3059\u308b\u306a\u3089\u3001<br \/>\n\u3069\u306e\u3088\u3046\u306b\u5bfe\u5fdc\u3059\u308b\u304b\u3092\u8003\u3048\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u7a0e\u52d9\u7f72\u5074\u3068\u3057\u3066\u3082<br \/>\n\u4eca\u56de\u306e\uff12\uff10\uff11\uff19\u5e74\u5ea6\u3078\u306e\u9061\u53ca\u7684\u306a\u6539\u6b63\u304c\u7d0d\u7a0e\u8005\u5074\u306b\u5927\u304d\u306a\u4e0d\u5229\u76ca\u3092\u4e0e\u3048\u3066\u3044\u308b\u3053\u3068\u306f\u7406\u89e3\u3057\u3066\u3044\u308b\u3089\u3057\u304f\u3001<br \/>\n\u53e3\u982d\u30ec\u30d9\u30eb\u3067\u306f\u3001\uff12\uff10\uff11\uff19\u5e74\u5ea6\u306b\u3064\u3044\u3066\u306f\u8272\u3005\u3068\u7247\u76ee\u3092\u3064\u3076\u308b\u3068\u3044\u3046\u3088\u3046\u306a\u30cb\u30e5\u30a2\u30f3\u30b9\u306e\u3053\u3068\u3082\u8a00\u3063\u3066\u3044\u307e\u3059\uff08\u3064\u307e\u308a\u3001\u300c\u7247\u76ee\u3092\u3064\u3076\u308b\u300d\u3068\u306f\u3001\u5b9f\u4f53\u8981\u4ef6\u306b\u95a2\u3057\u30662019\u5e74\u306b\u30d0\u30c3\u30af\u30c7\u30fc\u30c8\u3057\u3066\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u305f\u3053\u3068\u306b\u3057\u305f\u3068\u3057\u3066\u3082\u7a0e\u52d9\u7f72\u3068\u3057\u3066\u306f\u30fb\u30fb\uff08\u30b4\u30cb\u30e7\u30b4\u30cb\u30e7\uff09\u30fb\u30fb\u30fb\u3002\u3000\u79c1\u3068\u3057\u3066\u3082\u3053\u3053\u306b\u306f\u66f8\u304d\u306b\u304f\u3044\u3067\u3059\uff09\u3002<\/p>\n<p>\u305f\u3060\u3001\u3053\u306e\u3088\u3046\u306a\u3053\u3068\u306f\u304a\u305d\u3089\u304f\u3001\u66f8\u9762\u3067\u306f\u6b63\u5f0f\u306b\u306f\u767a\u8868\u3067\u304d\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3089\u3001<br \/>\n\u73fe\u5834\u3068\u3057\u3066\u306f\u305d\u306e\u53e3\u982d\u3067\u306e\u56de\u7b54\u3092\u4fe1\u3058\u3066\u52d5\u3044\u3066\u826f\u3044\u3082\u306e\u304b\u3001<br \/>\n\u975e\u5e38\u306b\u60a9\u307e\u3057\u3044\u3067\u3059\u3002<\/p>\n<p>\u30de\u30ec\u30fc\u30b7\u30a2\u306e\u5834\u5408\u3001<br \/>\n\u5f79\u6240\u304c\u53e3\u982d\u3067OK\u3068\u3044\u3063\u305f\u3053\u3068\u306b\u5f93\u3063\u305f\u3068\u3057\u3066\u3082\u3001<br \/>\n\u5f8c\u65e5\u3001\u305d\u306e\u5f79\u6240\u306e\u30c8\u30c3\u30d7\u304c\u5909\u308f\u308b\u3068\u3001\u3053\u308d\u3063\u3068\u898b\u89e3\u3092\u304b\u3048\u3001\u304b\u3064\u3001\u9061\u53ca\u3057\u3066\u65b0\u3057\u3044\u898b\u89e3\u3092\u9069\u7528\u3057\u3066\u304f\u308b\u3068\u3044\u3046\u3088\u3046\u306a\u3053\u3068\u304c\u5f80\u3005\u306b\u3057\u3066\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3001\u3059\u3067\u306b\u30e9\u30d6\u30a2\u30f3\u4fe1\u8a17\u4f1a\u793e\u306e\u4e2d\u306b\u306f\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306b\u5bfe\u3057\u3066\u305d\u306e\u3088\u3046\u306b\u30a2\u30c9\u30d0\u30a4\u30b9\u3057\u59cb\u3081\u3066\u3044\u308b\u3068\u3053\u308d\u3082\u3042\u308a\u307e\u3057\u3066\u3001<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001<br \/>\n\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u5b9a\u6b3e\u306e\u4e8b\u696d\u5185\u5bb9\u3092Agency Service\u696d\u3084Management Service\u696d\u306b\u5909\u66f4\u3057\u3001<br \/>\n\u5b9f\u4f53\u8981\u4ef6\uff08\u5f93\u696d\u54e1\u3001\u5e74\u9593\u652f\u51fa\uff09\u3092\u6e80\u305f\u3057\u305f\u3046\u3048\u3067\uff13\uff05\u3067\u7533\u544a\u3059\u308b<br \/>\n\u3068\u3044\u3046\u3053\u3068\u3092\u3057\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u3068\u3053\u308d\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001<br \/>\n\u3053\u308c\u307e\u3067\u306f\u3001\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u81ea\u8eab\u306e\u540d\u7fa9\u3067\u4ed5\u5165\u308c\u3066\u58f2\u308b\u3001\u3068\u3044\u3046\u3088\u3046\u306a\u696d\u614b\u3067\u30d3\u30b8\u30cd\u30b9\u3092\u3055\u308c\u3066\u304d\u305f\u4f1a\u793e\u3067\u3042\u308c\u3070<br \/>\nAgency Service\u306b\u5f53\u3066\u306f\u307e\u308b\u3088\u3046\u306b\u3001\u5358\u306b\u4ee3\u7406\u5e97\u696d\u3068\u3057\u3066\u30b3\u30df\u30c3\u30b7\u30e7\u30f3\u3092\u53d7\u3051\u53d6\u308b\u30d3\u30b8\u30cd\u30b9\u306b\u5909\u3048\u308b\u3001<\/p>\n<p>\u3068\u304b\u3001<br \/>\n\u3042\u308b\u3044\u306f<br \/>\n\u30b3\u30f3\u30b5\u30eb\u696d\u3067\u3042\u308c\u3070\u3001<br \/>\nManagement Service\u306b\u5f53\u3066\u306f\u307e\u308b\u3088\u3046\u306a\u3001\u7d4c\u55b6\u95a2\u9023\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u30b5\u30fc\u30d3\u30b9\u5185\u5bb9\u3092\u5909\u3048\u308b\u3001<br \/>\n\u306a\u3069\u3067\u3059\u3002<\/p>\n<p>\u3082\u3061\u308d\u3093\u3001<br \/>\n\u5358\u306b\u5951\u7d04\u66f8\u3084\u8acb\u6c42\u66f8\u4e0a\u306e\u540d\u76ee\u3092\u5909\u3048\u308b\u3060\u3051\u3067\u306f\u306a\u304f\u3001<br \/>\n\u5b9f\u969b\u306b\u63d0\u4f9b\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u3084\u5546\u6d41\u304c\u65b0\u3057\u3044\u696d\u614b\u306b\u30de\u30c3\u30c1\u3059\u308b\u3082\u306e\u3067\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093<br \/>\n\uff08\u3059\u3067\u306b\u7d42\u308f\u3063\u305f2019\u5e74\u5ea6\u3092\u3069\u3046\u3059\u308b\u304b\u306f\u60a9\u307e\u3057\u3044\u3067\u3059\u304c\u3001\u5c11\u306a\u304f\u3068\u30822020\u5e74\u5ea6\u4ee5\u964d\u306f\u5b9f\u614b\u304c\u4f34\u3046\u5f62\u306b\uff09\u3002<\/p>\n<p>\u305f\u3060\u3001\u307e\u3060Agency Services\u3084Management Services\u304c\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u696d\u7a2e\u3092\u542b\u3080\u306e\u304b\u306f\u660e\u78ba\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001<br \/>\n\u4e0a\u8a18\u306e\u3088\u3046\u306a\u5bfe\u7b56\u304c\u6709\u52b9\u304b\u3069\u3046\u304b\u306f\u308f\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30bf\u30a6\u30f3\u30db\u30fc\u30eb\u30df\u30fc\u30c6\u30a3\u30f3\u30b0\u3067\u306f\u3001\u7a0e\u52d9\u7f72\u306f\u300cAgency Service\u3084Management Service\u306f\u304b\u306a\u308a\u5e45\u5e83\u304f\u89e3\u91c8\u3067\u304d\u308b\u300d\u3068\u3044\u3046\u3053\u3068\u306f\u8a00\u3063\u3066\u3044\u307e\u3057\u305f\u306e\u3067\u3001<br \/>\n\u69d8\u3005\u306a\u696d\u7a2e\u304c\u542b\u307e\u308c\u308b\u3088\u3046\u306b\u671f\u5f85\u3057\u305f\u3044\u3068\u3053\u308d\u3067\u3059<\/p>\n<p>\u7d4c\u55b6\u95a2\u9023\u306e\u30b3\u30f3\u30b5\u30eb\u696d\u306fManagement Services\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u306e\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u696d\u3084Youtuber\u4e8b\u696d\u306f\u5e83\u7fa9\u306b\u306f\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u306e\u5e83\u544a\u4ee3\u7406\u3067\u3059\u306e\u3067\u3001Agency Service\u306b\u542b\u307e\u308c\u3066\u3044\u308c\u3070\u3088\u3044\u306e\u3067\u3059\u304c\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\uff12\uff09\u3044\u307e\u306e\u5b9f\u4f53\u8981\u4ef6\u30ea\u30b9\u30c8\u306e\u696d\u7a2e\u3078\u306e\u696d\u614b\u5909\u66f4\u304c\u96e3\u3057\u3044\u696d\u7a2e\u306e\u5834\u5408<\/p>\n<p>\u305f\u3060\u3001\u3053\u308c\u3089\u306e\u696d\u7a2e\u306b\u3069\u3046\u3057\u3066\u3082\u542b\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u696d\u7a2e\u3001\u696d\u614b\u5909\u66f4\u3057\u306b\u304f\u3044\u696d\u7a2e\u306e\u5834\u5408\u306f\u304b\u306a\u308a\u60a9\u307e\u3057\u3044\u3067\u3059\u3002<br \/>\n\u7a0e\u52d9\u7f72\u306e\u4eca\u306e\u898b\u89e3\u304c\u7dad\u6301\u3055\u308c\u308b\u306a\u3089\u3001\u5b9f\u4f53\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u306e\u4e00\u822c\u306e\u7a0e\u6cd5\u304c\u9069\u7528\u3055\u308c\uff12\uff14\uff05\u3068\u306a\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u70b9\u3001<br \/>\n\u30e9\u30d6\u30a2\u30f3\u95a2\u4fc2\u56e3\u4f53\uff08\u4fe1\u8a17\u4f1a\u793e\u7b49\uff09\u3068\u3057\u3066\u3082\u4eca\u306e\u7a0e\u52d9\u7f72\u306e\u898b\u89e3\u306b\u7d0d\u5f97\u3067\u304d\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001<br \/>\n\u65b0\u3057\u3044\u8ca1\u52d9\u7701\u30c8\u30c3\u30d7\u306b\u3088\u308a\u8986\u3055\u308c\u308b\u3053\u3068\u3092\u671f\u5f85\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3082\u3057\u305d\u308c\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5927\u304d\u306a\u5229\u76ca\u304c\u3067\u3066\u3044\u308b\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u69d8\u306b\u95a2\u3057\u3066\u306f<br \/>\n\u7a0e\u52d9\u7f72\u306e\u898b\u89e3\u3068\u6226\u3046\u3053\u3068\u3082\u8003\u3048\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u79c1\u81ea\u8eab\u3082\u3044\u3061\u304a\u3046\u6cd5\u5f8b\u306b\u95a2\u9023\u3059\u308b\u4ed5\u4e8b\u306b\u643a\u308f\u308b\u8005\u3068\u3057\u3066<br \/>\n\u65b0\u3057\u3044\u30e9\u30d6\u30a2\u30f3\u7a0e\u6cd5\u3001\u5b9f\u4f53\u8981\u4ef6\u306e\u898f\u5247\u3092\u4f55\u5ea6\u3082\u8aad\u3093\u3067\u307f\u307e\u3057\u305f\u304c\u3001<br \/>\n\u3084\u306f\u308a\u7a0e\u52d9\u7f72\u306e\u89e3\u91c8\u304c\u7406\u89e3\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u306a\u305c\u5b9f\u4f53\u8981\u4ef6\u30ea\u30b9\u30c8\u306b\u306e\u3063\u3066\u3044\u306a\u3044\u696d\u7a2e\u304c\u3001\u30e9\u30d6\u30a2\u30f3\u7a0e\u6cd5\u306e\u5bfe\u8c61\u5916\u306b\u306a\u308a\u3001\u666e\u901a\u306e\u30de\u30ec\u30fc\u30b7\u30a2\u306e\u7a0e\u6cd5\u304c\u9069\u7528\u3055\u308c\u308b\u3068\u8aad\u3081\u308b\u306e\u304b\u3002<\/p>\n<p>\u30e9\u30d6\u30a2\u30f3\u7a0e\u6cd5\u3067\u306f\u30012\u6761\u306b\u304a\u3044\u3066\u3001<\/p>\n<p style=\"padding-left: 40px;\">Labuan business Activity \u3068\u306f\u3001<br \/>\n\u30e9\u30d6\u30a2\u30f3\u5cf6\u304b\u3089\uff08in, from, through Labuan \uff09\u884c\u308f\u308c\u308bLabuan non-trading activity\u3068Labuan trading activity\u306e\u4e8c\u7a2e\u985e\u306b\u5206\u985e\u3057\u3001<br \/>\nLabuan non-trading activity \u306f Investment holding (=\u8cc7\u7523\u4fdd\u6709\uff09\u3001<br \/>\nLabuan trading activity\u306fLabuan non-trading activity<span style=\"text-decoration: underline;\">\u4ee5\u5916\u306e\u5408\u6cd5\u7684\u306a\u3059\u3079\u3066\u306e\u4e8b\u696d<\/span>\uff08\u9280\u884c\u696d\u3084\u4fdd\u967a\u696d\u306a\u3069\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u696d\u3060\u3051\u3067\u306a\u304f\u3001\u30b3\u30f3\u30b5\u30eb\u696d\u3001IT\u4e8b\u696d\u3001\u8cbf\u6613\u696d\u306a\u3069\uff09<\/p>\n<p>\u3068\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-4172\" src=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-8.png\" alt=\"\" width=\"570\" height=\"347\" srcset=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-8.png 570w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-8-300x183.png 300w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-8-493x300.png 493w\" sizes=\"(max-width: 570px) 100vw, 570px\" \/><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-4157\" src=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture.png\" alt=\"\" width=\"660\" height=\"524\" srcset=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture.png 660w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-300x238.png 300w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-378x300.png 378w\" sizes=\"(max-width: 660px) 100vw, 660px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u3057\u3066\u30014\u6761\u306b\u304a\u3044\u3066\u3001<\/p>\n<p style=\"padding-left: 40px;\">Labuan trading activity\u3092\u884c\u3046\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306f\u3001\u8ab2\u7a0e\u5229\u76ca\u306b\u5bfe\u3057\u30663\uff05\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u3001<\/p>\n<p><span style=\"font-size: 1.9rem;\">\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-4174\" src=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-10.png\" alt=\"\" width=\"824\" height=\"152\" srcset=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-10.png 824w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-10-300x55.png 300w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-10-768x142.png 768w\" sizes=\"(max-width: 824px) 100vw, 824px\" \/><\/p>\n<p>\u305d\u3057\u3066\u30012B\u6761\u306b\u304a\u3044\u3066\u3001<\/p>\n<p style=\"padding-left: 40px;\">\uff08\uff11\uff09\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306f\u3001\u305d\u306eLabuan Business Activity\u306e\u76ee\u7684\u306e\u305f\u3081\u3001<br \/>\n\u5225\u9014\u8ca1\u52d9\u7701\u304c\u5b9a\u3081\u305f\u898f\u5247\u306b\u5f93\u3044\u3001<br \/>\n\u9069\u5207\u306a\u4eba\u6570\u306e\u30e9\u30d6\u30a2\u30f3\u5cf6\u306b\u304a\u3051\u308b\u30d5\u30eb\u52e4\u52d9\u306e\u5f93\u696d\u54e1\u3001<br \/>\n\u30e9\u30d6\u30a2\u30f3\u306b\u304a\u3051\u308b\u9069\u5207\u306a\u91d1\u984d\u306e\u904b\u55b6\u8cbb\u306e\u652f\u51fa\u3092\u884c\u3046\u3082\u306e\u3068\u3059\u308b\u3001<\/p>\n<p style=\"padding-left: 40px;\">\uff08\uff11A\uff09Labuan Business Activity\u3092\u884c\u3046\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u304c\u4e0a\u8a18\uff08\uff11\uff09\u306e\u898f\u5247\u306b\u5b9a\u3081\u308b\u5b9f\u4f53\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u8ab2\u7a0e\u5229\u76ca\u306b\u5bfe\u3057\u3066\uff12\uff14\uff05\u3067\u8ab2\u7a0e\u3055\u308c\u308b<\/p>\n<p>\u3068\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-4158\" src=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-1.png\" alt=\"\" width=\"625\" height=\"288\" srcset=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-1.png 625w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-1-300x138.png 300w\" sizes=\"(max-width: 625px) 100vw, 625px\" \/><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-4159\" src=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-2.png\" alt=\"\" width=\"597\" height=\"246\" srcset=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-2.png 597w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/04\/Capture-2-300x124.png 300w\" sizes=\"(max-width: 597px) 100vw, 597px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>\u7a0e\u52d9\u7f72\u306f\u4e0a\u8a18\u306e\u6cd5\u5f8b\u69cb\u6210\u3092\u524d\u63d0\u3068\u3057\u305f\u3046\u3048\u3067\u3001<\/p>\n<p style=\"padding-left: 40px;\">\u8ca1\u52d9\u5927\u81e3\u304c\u5225\u9014\u5b9a\u3081\u308b\u5b9f\u4f53\u8981\u4ef6\u306e\u30ea\u30b9\u30c8\u306b\u306e\u3063\u3066\u3044\u306a\u3044\u696d\u7a2e\u306f Labuan business activity \u3068\u306f\u307f\u306a\u3055\u308c\u305a\u3001<br \/>\n\u305d\u308c\u3089\u306e\u696d\u7a2e\u306f\u3001\u5b9f\u4f53\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u3001<br \/>\n\u30e9\u30d6\u30a2\u30f3\u7a0e\u6cd5\u306f\u9069\u7528\u3055\u308c\u305a\u3001\u901a\u5e38\u306e\u30de\u30ec\u30fc\u30b7\u30a2\u306e\u7a0e\u6cd5\u306b\u3088\u3063\u3066\uff12\uff14\uff05\u304c\u8ab2\u7a0e\u3055\u308c\u308b<\/p>\n<p>\u3068\u89e3\u91c8\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u3059\u304c\u3001<br \/>\n\u79c1\u304b\u3089\u3057\u307e\u3059\u3068\u3001\u306a\u305c\u305d\u306e\u3088\u3046\u306a\u89e3\u91c8\u306b\u306a\u308b\u306e\u304b\u7406\u89e3\u4e0d\u80fd\u3067\u3059\u3002<\/p>\n<p>Labuan business activity \u3084 Labuan trading activity\u3092\u5b9a\u7fa9\u3057\u3066\u3044\u308b2\u6761\u306b\u304a\u3044\u3066\u3001<br \/>\nLabuan trading activity\u306b\u306f\u9280\u884c\u696d\u3084\u4fdd\u967a\u696d\u7b49\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u4e8b\u696d\u3060\u3051\u3067\u306a\u304f\u3001\u305d\u306e\u4ed6\u306e\u5408\u6cd5\u7684\u306a\u4e8b\u696d\u4e00\u5207\u304c\u542b\u307e\u308c\u308b\u65e8\u306e\u66f8\u304d\u65b9\u304c\u3055\u308c\u3066\u3044\u307e\u3059\u3057\u3001<br \/>\n\u5b9f\u4f53\u8981\u4ef6\u3092\u5b9a\u3081\u305f\uff12B\u6761\u306b\u306f\u3001\u5b9f\u4f53\u8981\u4ef6\u306e\u30ea\u30b9\u30c8\u306b\u8f09\u3063\u3066\u3044\u306a\u3044\u696d\u7a2e\u304c Labuan business activity\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u3068\u3044\u3046\u3088\u3046\u306a\u3053\u3068\u306f\u4e00\u5207\u66f8\u304b\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u3082\u3068\u3082\u3068\u3053\u306e\u6539\u6b63\u6cd5\u3084\u898f\u5247\u306e\u30c9\u30e9\u30d5\u30c8\u3092\u66f8\u3044\u305f\u4eba\u304c\u3069\u306e\u3088\u3046\u306a\u7acb\u6cd5\u610f\u56f3\u3067\u3042\u3063\u305f\u304b\u306f\u77e5\u308a\u307e\u305b\u3093\u304c\u3001\u3082\u3057\u4eca\u306e\u7a0e\u52d9\u7f72\u306e\u89e3\u91c8\u3068\u540c\u3058\u3053\u3068\u3092\u610f\u56f3\u3057\u3066\u3053\u306e\u6539\u6b63\u6cd5\u3092\u66f8\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u3053\u306e\u7a0e\u6cd5\u306e\u6587\u8a00\u3067\u306f\u305d\u308c\u306f\u53cd\u6620\u3055\u308c\u3066\u3044\u306a\u3044\u3068\u601d\u3044\u307e\u3059\u3057\u3001<br \/>\n\u7a0e\u6cd5\u306e\u3088\u3046\u306a\u6cd5\u5f8b\u306f\u3001\u7d0d\u7a0e\u8005\u5074\u304c\u81ea\u5206\u304c\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308b\u7a0e\u984d\u3092\u4e88\u3081\u4e88\u898b\u3067\u304d\u308b\u3053\u3068\u304c\u91cd\u8981\u306a\u308f\u3051\u3067\u3059\u304b\u3089\u3001<br \/>\n\u7acb\u6cd5\u8005\u306e\u610f\u56f3\u3068\u3001\u5b9f\u969b\u306b\u65bd\u884c\u3055\u308c\u305f\u6cd5\u5f8b\u306e\u6587\u8a00\u3068\u304c\u4e56\u96e2\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u6587\u8a00\u3092\u30b7\u30f3\u30d7\u30eb\u306b\u8aad\u307f\u53d6\u3063\u305f\u5834\u5408\u306e\u6587\u5b57\u901a\u308a\u306e\u89e3\u91c8\u304c\u7acb\u6cd5\u8005\u306e\u610f\u601d\u3088\u308a\u3082\u63a1\u7528\u3055\u308c\u308b\u3079\u304d\u3060\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u3001\u7a0e\u52d9\u7f72\u306e\u89e3\u91c8\u304c\u5e38\u306b\u6b63\u3057\u3044\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u8fd1\u5e74\u3067\u3082\u3001<a href=\"https:\/\/www.wongpartners.com\/-\/media\/minisites\/wongpartners\/files\/publications\/2019\/10\/taxpayer-succeeds-in-stamp-duty-appeal-on-the-transfer-of-shares-to-a-labuan-entity.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306e\u5370\u7d19\u7a0e\uff08Stamp Duty\uff09\u306b\u95a2\u3057\u3066\u7a0e\u52d9\u7f72\u306e\u89e3\u91c8\u304c\u88c1\u5224\u6240\u3067\u5426\u8a8d\u3055\u308c\u305f\u3068\u3044\u3046\u3088\u3046\u306a\u4e8b\u4f8b<\/a>\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u79c1\u306e\u77e5\u308a\u5408\u3044\u306e\u30de\u30ec\u30fc\u30b7\u30a2\u4eba\u5f01\u8b77\u58eb\u306b\u3001\u672c\u4ef6\u306b\u95a2\u3057\u3066\u30d5\u30e9\u30c3\u30c8\u306a\u610f\u898b\u3092\u6c42\u3081\u3066\u307f\u307e\u3057\u305f\u304c\u3001<br \/>\n\uff08\u6b63\u5f0f\u306b\u8cbb\u7528\u3092\u6255\u3063\u3066\u6cd5\u5f8b\u610f\u898b\u3092\u6c42\u3081\u305f\u308f\u3051\u3067\u306f\u306a\u3044\u3082\u306e\u306e\uff09\u79c1\u3068\u540c\u3058\u8003\u3048\u3067\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3068\u306f\u3044\u3048\u3001\u60a9\u307e\u3057\u3044\u306e\u306f\u3001\u7a0e\u52d9\u7f72\u306e\u89e3\u91c8\u3092\u4e89\u3046\u3068\u3057\u3066\u3082\u3001<br \/>\n\u3072\u3068\u307e\u305a\u306f\u3044\u3063\u305f\u3093\uff12\uff14\uff05\u3067\u7a0e\u91d1\u3092\u6255\u3046\u3053\u3068\u306b\u306f\u306a\u308b\u3067\u3057\u3087\u3046\u3057\u3001<br \/>\n\u904e\u53bb\u306e\u7a0e\u6cd5\u95a2\u9023\u4e8b\u4ef6\u306b\u3064\u3044\u3066\u805e\u304d\u307e\u3059\u3068\u3001\u88c1\u5224\u6240\u306f\u4e00\u5be9\u3067\u8ca0\u3051\u305f\u3068\u3057\u3066\u3082\u63a7\u8a34\u3057\u3066\u304f\u308b\u3088\u3046\u3067\u3059\u306e\u3067\u3001\u7d50\u8ad6\u304c\u3067\u308b\u307e\u3067\u306b\u975e\u5e38\u306b\u6642\u9593\u306f\u304b\u304b\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5f01\u8b77\u58eb\u8cbb\u7528\u306f\u8acb\u6c42\u984d\uff08\uff1d\u7a0e\u52d9\u7f72\u306b\u9084\u4ed8\u3092\u6c42\u3081\u308b\u984d\uff09\u306b\u3088\u3063\u3066\u9ad8\u304f\u306a\u3063\u3066\u3044\u304d\u307e\u3059\u304b\u3089\u3001\u305d\u308c\u3082\u3072\u3068\u307e\u305a\u306f\u3054\u81ea\u8eab\u306e\u8ca0\u62c5\u3068\u306a\u308b\u3001\u3068\u3044\u3046\u70b9\u3082\u30c7\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u3046\u3048\u3001\u3084\u3063\u3066\u307f\u306a\u3044\u3053\u3068\u306b\u306f\u7d50\u679c\u306f\u308f\u304b\u308a\u307e\u305b\u3093\u306e\u3067<br \/>\n\u3082\u3057\u6557\u8a34\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5f01\u8b77\u58eb\u8cbb\u7528\u3082\u8fd4\u3063\u3066\u3053\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3042\u3068\u3001\u3082\u3046\u3072\u3068\u3064\u306e\u8ad6\u70b9\u3068\u3057\u3066\u3001<br \/>\n\u4eca\u56de\u884c\u308f\u308c\u305f\uff12\uff10\uff11\uff19\u5e74\u5ea6\u306b\u9061\u308b\u6cd5\u5f8b\u6539\u6b63\u304c\u6709\u52b9\u304b\u5426\u304b\u3068\u3044\u3046\u70b9\u3082\u4e89\u3046\u3079\u304d\u8ad6\u70b9\u306b\u306a\u308b\u306e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u3053\u3061\u3089\u306e\u8ad6\u70b9\u3067\u4e89\u3063\u3066\u3044\u304f\u306e\u306f\u304b\u306a\u308a\u5927\u5909\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u30de\u30ec\u30fc\u30b7\u30a2\u3084\u305d\u306e\u6cd5\u5236\u5ea6\u306e\u30d9\u30fc\u30b9\u3068\u306a\u3063\u3066\u3044\u308b\u30a4\u30ae\u30ea\u30b9\u3067\u306e<br \/>\n\u9061\u53ca\u7684\u306a\u6cd5\u5f8b\u6539\u6b63\u306b\u95a2\u3059\u308b\u8b70\u8ad6\u3092\u3044\u304f\u3064\u304b\u8aad\u3093\u3067\u307f\u307e\u3057\u305f\u3068\u3053\u308d\u3001<br \/>\n\u7a0e\u6cd5\u306b\u3064\u3044\u3066\u3082\u3001\u5211\u7f70\u6cd5\u898f\u306e\u9061\u53ca\u7684\u5909\u66f4\u306e\u7981\u6b62\u3068\u540c\u69d8\u306e\u8da3\u65e8\u3067<br \/>\n\u9061\u53ca\u7684\u306a\u6539\u6b63\u306f\u8a8d\u3081\u308b\u3079\u304d\u3067\u306f\u306a\u3044\u3068\u8ff0\u3079\u3066\u3044\u308b\u3082\u306e\u306f\u591a\u304f\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u305f\u3060\u3001\u9061\u53ca\u7684\u306a\u5909\u66f4\u3067\u3042\u308b\u3068\u3057\u3066\u3082\u3001<br \/>\n\u69d8\u3005\u306a\u8981\u7d20\u304c\u8003\u616e\u3055\u308c\u305f\u3046\u3048\u3067\u30b1\u30fc\u30b9\u30d0\u30a4\u30b1\u30fc\u30b9\u3067\u3001\u305d\u306e\u6539\u6b63\u306e\u5185\u5bb9\u304c\u3042\u308b\u7a0b\u5ea6\u4e88\u898b\u3067\u304d\u308b\u3082\u306e\u3067\u3042\u308b\u3088\u3046\u306a\u5834\u5408\u3084\u60aa\u8cea\u306a\u79df\u7a0e\u56de\u907f\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306e\u9061\u53ca\u7684\u306a\u6539\u6b63\u306a\u3069\u306f\u6709\u52b9\u3068\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u3082\u591a\u304f\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u65e5\u672c\u306e\u611f\u899a\u304b\u3089\u3059\u308b\u3068\u30012020\u5e74\u306b\u5b9a\u3081\u3089\u308c\u305f\u7a0e\u6cd5\u3084\u898f\u5247\u3001\u305d\u308c\u3082\u304b\u306a\u308a\u91cd\u5927\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u5185\u5bb9\u306e\u3082\u306e\u304c\u30012019\u5e74\u5ea6\u306b\u9061\u3063\u3066\u9069\u7528\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u304c\u306a\u304b\u306a\u304b\u53d7\u3051\u5165\u308c\u304c\u305f\u3044\u3067\u3059\u304c\u3001\u79c1\u306e\u5468\u308a\u306e\u30de\u30ec\u30fc\u30b7\u30a2\u306e\u5c02\u9580\u5bb6\u306f\u3001\u3042\u307e\u308a\u3053\u306e\u70b9\u306f\u554f\u984c\u306b\u611f\u3058\u3066\u3044\u306a\u3044\u69d8\u5b50\u304c\u3042\u308a\u3001\u3042\u307e\u308a\u8b70\u8ad6\u304c\u565b\u307f\u5408\u3044\u307e\u305b\u3093\uff08\u300c\u3053\u308c\u304c\u30de\u30ec\u30fc\u30b7\u30a2\u306a\u3093\u3067\u3059\u300d\u3068\u8a00\u308f\u308c\u3066\u3057\u307e\u3044\u307e\u3059\uff09\u3002<br \/>\n10\u5e74\u307b\u3069\u524d\u306b\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u304c\u30de\u30ec\u30fc\u30b7\u30a2\u306b\u5c0e\u5165\u3055\u308c\u305f\u969b\u306b\u3082\u3001\u6570\u5e74\u5f8c\u306b\u8a2d\u5b9a\u3055\u308c\u305f\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u304c\u6570\u5e74\u524d\u306b\u9061\u3063\u3066\u9069\u7528\u3055\u308c\u308b\u306a\u3069\u3001\u5927\u5909\u3060\u3063\u305f\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\uff13\uff09\u6cd5\u4eba\u7a0e\u7533\u544a\u306b\u95a2\u3057\u3066Tax Agent\u3092\u5165\u308c\u308b\u304b\u3069\u3046\u304b<\/p>\n<p>\u3042\u3068\u3082\u3046\u3072\u3068\u3064\u60a9\u307e\u3057\u3044\u70b9\u3068\u3057\u307e\u3057\u3066\u3001<br \/>\n\uff12\uff10\uff11\uff19\u5e74\u5ea6\u306e\u6cd5\u4eba\u7a0e\u7533\u544a\u306b\u95a2\u3057\u3066\u3001Tax Agent\uff08\uff1d\u30de\u30ec\u30fc\u30b7\u30a2\u306e\u7a0e\u7406\u58eb\uff09\u3092\u5165\u308c\u308b\u304b\u3069\u3046\u304b<br \/>\n\u3068\u3044\u3046\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u307e\u3067\u3001\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306e\u7a0e\u6cd5\u304c\u975e\u5e38\u306b\u30b7\u30f3\u30d7\u30eb\u3067\u3042\u3063\u305f\u3053\u3068\u3082\u3042\u308a\u307e\u3057\u3066\u3001<br \/>\n\u591a\u304f\u306e\u5834\u5408\u3001<br \/>\n\u4f1a\u8a08\u5e33\u7c3f\u4f5c\u6210\u3068\u4f1a\u8a08\u76e3\u67fb\u304c\u7d42\u308f\u3063\u305f\u5f8c\u306e\u6700\u5f8c\u306e\u5de5\u7a0b\u3067\u3042\u308b\u300c\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u300d\u306f\u3001<br \/>\n\u5404\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306eCompany Secretary\u306b\u5c31\u4efb\u3057\u3066\u3044\u308b\u30e9\u30d6\u30a2\u30f3\u4fe1\u8a17\u4f1a\u793e\u304c<br \/>\n\u5b89\u3044\u8cbb\u7528\u3067\u4ee3\u884c\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305f\u3060\u3001\u4eca\u56de\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001<br \/>\n\u6cd5\u4eba\u7a0e\u7533\u544a\u306e\u969b\u306b\u306f\u3001<\/p>\n<p style=\"padding-left: 40px;\">\u30fb\u81ea\u793e\u306e\u696d\u7a2e\u304c\u5b9f\u4f53\u8981\u4ef6\u30ea\u30b9\u30c8\u306b\u542b\u307e\u308c\u308b\u696d\u7a2e\u304c\u3069\u3046\u304b<br \/>\n\u30fb\u5b9f\u4f53\u8981\u4ef6\u30ea\u30b9\u30c8\u306b\u542b\u307e\u308c\u308b\u696d\u7a2e\u3067\u3042\u308b\u5834\u5408\u3001\u81ea\u5206\u306e\u4f1a\u793e\u306f\u5b9f\u4f53\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b<\/p>\n<p>\u3068\u3044\u3046\u70b9\u306b\u3088\u3063\u3066\u3001\uff13\uff05\u304b\uff12\uff14\uff05\u304b\u304c\u5909\u308f\u3063\u3066\u304f\u308b\u306a\u3069\u3001<br \/>\n\u8ad6\u70b9\u3082\u591a\u304f\u3001\u6ce8\u610f\u3092\u8981\u3059\u308b\u7a0e\u5236\u5ea6\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001<br \/>\n\u4eca\u56de\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u30e9\u30d6\u30a2\u30f3\u7a0e\u6cd5\u306b\u3082\u3064\u3044\u306b\u300c\u7a0e\u52d9\u8abf\u67fb\u300d\u306e\u6761\u9805\u304c\u660e\u8a18\u3055\u308c\u307e\u3057\u305f\u306e\u3067<br \/>\n\u4eca\u5f8c\u3001\u5b9a\u671f\u7684\u306b\u7a0e\u52d9\u8abf\u67fb\u304c\u5b9f\u65bd\u3055\u308c\u3001\u305d\u306e\u969b\u306b\u904e\u53bb\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u95a2\u3057\u3066\u3001\u3082\u3057\u5b9f\u4f53\u8981\u4ef6\u3092\u5426\u8a8d\u3055\u308c\u3066\u3057\u307e\u3046\u3068\u3001<br \/>\n\uff12\uff14\uff05\u3067\u5f15\u304d\u76f4\u3057\u3066\u904e\u53bb\u306b\u9061\u3063\u3066\u8ffd\u5fb4\u8ab2\u7a0e\uff0b\u30da\u30ca\u30eb\u30c6\u30a3\u3068\u3044\u3046\u3053\u3068\u3082\u3042\u308a\u3048\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u306f\u3001<br \/>\n\u7a0e\u52d9\u8abf\u67fb\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u306f<br \/>\n\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u3068\u306e\u53d6\u5f15\u306e\u969b\u306b\u5b9f\u4f53\u3068\u306f\u304b\u3051\u306f\u306a\u308c\u305f\u904e\u5927\u306a\u91d1\u984d\u3067\u53d6\u5f15\u3092\u3057\u3066\u304a\u308a\u3001<br \/>\n\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u9593\u3067\u5229\u76ca\u64cd\u4f5c\u3057\u3066\u3044\u306a\u3044\u304b<br \/>\n\u3068\u3044\u3046\u3088\u3046\u306a\u5c02\u9580\u7684\u306a\u8ad6\u70b9\uff08\u3044\u308f\u3086\u308b\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\uff09\u3082\u8abf\u67fb\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30fb\u30fb\u30fb\u3068\u3044\u3046\u3088\u3046\u306a\u3053\u3068\u3092\u8003\u616e\u3057\u307e\u3059\u3068\u3001<br \/>\n\u5225\u9014\u304a\u91d1\u306f\u304b\u304b\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u304c\u3001\u4eca\u5f8c\u306f\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306b\u304a\u3044\u3066\u3082\u3001<br \/>\n\u901a\u5e38\u306e\u30de\u30ec\u30fc\u30b7\u30a2\u6cd5\u4eba\u3068\u540c\u69d8\u306b\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u306e\u969b\u306b\u306fTax Agent\u306b\u4f9d\u983c\u3057\u3066\u3001<br \/>\n\u4e8b\u524d\u306b\u7a0e\u52d9\u7f72\u306b\u500b\u5225\u306b\u7167\u4f1a\u3057\u3066\u3082\u3089\u3044\u3001\u81ea\u793e\u304c\u5b9f\u4f53\u8981\u4ef6\u30ea\u30b9\u30c8\u306e\u5bfe\u8c61\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3001<br \/>\n\u307e\u305f\u3001\u5b9f\u4f53\u8981\u4ef6\u306e\u5bfe\u8c61\u306b\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u305d\u308c\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3001<br \/>\n\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3066\u3082\u3089\u3063\u305f\u3046\u3048\u3067\u7533\u544a\u3092\u3059\u308b<br \/>\n\u3068\u3044\u3046\u3088\u3046\u306a\u3053\u3068\u304c\u30d9\u30bf\u30fc\u304b\u3082\u3057\u308c\u307e\u305b\u3093<\/p>\n<p>\u307e\u305f\u3001\u6c7a\u7b97\u306e\u969b\u3060\u3051\u3067\u306a\u304f\u3001\uff12\uff10\uff12\uff10\u5e74\u5ea6\u4ee5\u964d\u306b\u304a\u3044\u3066\u4eca\u306e\u6bb5\u968e\u304b\u3089\u3001<br \/>\nTax Agent\u306e\u3088\u3046\u306a\u7a0e\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u306a\u304c\u3089<br \/>\n\u7a0e\u52d9\u7f72\u306b\u3082\u7167\u4f1a\u3057\u306a\u304c\u3089\u5b9f\u4f53\u8981\u4ef6\u3092\u6574\u3048\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u304f<br \/>\n\u3068\u3044\u3046\u306e\u304c\u5fc5\u8981\u306a\u5236\u5ea6\u306b\u306a\u3063\u3066\u304d\u305f\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>Tax Agent\u306b\u76f8\u8ac7\u30fb\u4f9d\u983c\u3059\u308b\u306e\u306b\u4f55\u5341\u4e07\u5186\u3082\u304b\u304b\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001<br \/>\n\u5229\u76ca\u306e\u984d\u306a\u3069\u306b\u3082\u3088\u308a\u307e\u3059\u304c<del>\uff11\uff10\u4e07\u5186\u524d\u5f8c\u304b\u3089<\/del>\uff08\u5341\u6570\u4e07\u5186\u524d\u5f8c\u304b\u3089\uff1a2020\u5e744\u670818\u65e5\u8ffd\u8a18\uff09\u3067\u304d\u307e\u3059\u306e\u3067<br \/>\n\u5927\u304d\u306a\u5229\u76ca\u304c\u3067\u3066\u3044\u308b\u4f1a\u793e\u306f\u691c\u8a0e\u3055\u308c\u308b\u3068\u3088\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5225\u306e\u89d2\u5ea6\u304b\u3089\u307f\u308c\u3070\u3001Tax Agent\u3092\u5165\u308c\u3066\u3001\u305d\u306e\u90fd\u5ea6\u7a0e\u52d9\u7f72\u306b\u7167\u4f1a\u3092\u3068\u308a\u3001<br \/>\n\u66f8\u9762\u3067\u7a0e\u52d9\u7f72\u304b\u3089\u56de\u7b54\u3092\u3082\u3089\u3044\u306a\u304c\u3089\u9032\u3081\u3066\u3044\u304f\u3053\u3068\u3067\u3001<br \/>\n\u4eca\u5f8c\u3082\u30e9\u30d6\u30a2\u30f3\u306e\u512a\u9047\u7a0e\u5236\uff13\uff05\u3092\u4eab\u53d7\u3067\u304d\u308b\u3068\u3082\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u3082\u3057\u3054\u5e0c\u671b\u306e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u69d8\u304c\u3044\u3089\u3063\u3057\u3083\u308c\u3070\u3001<br \/>\n\u30e9\u30d6\u30a2\u30f3\u4fe1\u8a17\u4f1a\u793e\u304b\u3089Tax Agent\u3092\u3054\u7d39\u4ecb\u3057\u3066\u3082\u3089\u3046\u306e\u3082\u3072\u3068\u3064\u3067\u3057\u3087\u3046\u3057\u3001<br \/>\n\u79c1\u306e\u65b9\u3067\u3082\u63d0\u643a\u5148\u306e\u4f1a\u8a08\u4e8b\u52d9\u6240\u306eTax Agent\u3092\u3054\u7d39\u4ecb\u3055\u305b\u3066\u3044\u305f\u3060\u304f\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u306e\u3067\u304a\u3063\u3057\u3083\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u3001<br \/>\n\u30de\u30ec\u30fc\u30b7\u30a2\u306e\u5834\u5408\u3001<\/p>\n<p style=\"padding-left: 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\/>\n\uff08\u3000\u4f59\u8ac7\u3067\u3059\u304c\u3001\u5e33\u7c3f\u4f5c\u6210\u306e\u969b\u306b\u306f\u3042\u307e\u308a\u7a0e\u52d9\u7684\u306a\u89b3\u70b9\u304b\u3089\u306e\u5e33\u7c3f\u4f5c\u6210\u304c\u3055\u308c\u3066\u3044\u306a\u3044\u70b9\u304c\u30de\u30ec\u30fc\u30b7\u30a2\u306e\u6016\u3044\u3068\u3053\u308d\u3067\u3059\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u308c\u3067\u306f\u307e\u305f\u3002<\/p>\n<p>\uff12\uff10\uff12\uff10\u5e74\uff14\u6708\uff11\uff18\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\" rel=\"noopener noreferrer\">\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>\u3053\u3093\u306b\u3061\u306f\u3002 KSG Holdings Ltd.\u306e\u53f8\u6cd5\u66f8\u58eb \u718a\u6728\u3067\u3059\u3002 \u3055\u3066\u3001\u4eca\u65e5\u306f\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u306e\u6539\u6b63\u306b\u3064\u304d\u307e\u3057\u3066\u3001 \u6700\u65b0\u306e\u72b6\u6cc1\u3001\u61f8\u5ff5\u70b9\u3001\u4eca\u73fe\u5834\u3067\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u5bfe\u7b56\u6848\u306a\u3069\u3092\u30b7\u30a7\u30a2\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002 \u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u307e\u305b\u3002 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4154,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"swell_btn_cv_data":"","footnotes":""},"categories":[16,9],"tags":[],"class_list":["post-4145","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-16","category-apple"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u3010\u7d9a\u5831\uff1a\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306e\u7a0e\u5236\u6539\u6b63\u3011\u305d\u306e\u5f8c\u306e\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3068\u4eca\u306e\u61f8\u5ff5\u70b9\u3001\u5bfe\u7b56\u6848\u306a\u3069\u3002 - 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=4145\" \/>\n<meta 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