{"id":4532,"date":"2021-07-13T12:33:55","date_gmt":"2021-07-13T03:33:55","guid":{"rendered":"https:\/\/kumakiblog.com\/?p=4532"},"modified":"2021-07-13T12:33:55","modified_gmt":"2021-07-13T03:33:55","slug":"%e3%80%90%e3%83%a9%e3%83%96%e3%82%a2%e3%83%b3%e6%b3%95%e4%ba%ba%e3%80%91%e3%83%9e%e3%83%ac%e3%83%bc%e3%82%b7%e3%82%a2%e7%a8%8e%e5%88%b6%e3%81%8c%e9%81%a9%e7%94%a8%e3%81%95%e3%82%8c%e3%82%8b%e3%81%93","status":"publish","type":"post","link":"https:\/\/kumakiblog.com\/?p=4532","title":{"rendered":"\u3010\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u3011\u30de\u30ec\u30fc\u30b7\u30a2\u7a0e\u5236\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u3088\u308b\u65b0\u305f\u306a\u7a0e\u52d9\u4e0a\u306e\u8ad6\u70b9\uff1a\u6e90\u6cc9\u5fb4\u53ce\u7a0e(Withholding Tax)"},"content":{"rendered":"

\"\"<\/p>\n

 <\/p>\n

\u3053\u3093\u306b\u3061\u306f\u3002
\nKSG Holdings Ltd.\u306e\u53f8\u6cd5\u66f8\u58eb \u718a\u6728\u3067\u3059\u3002<\/p>\n

\u524d\u56de\u306e\u4e0b\u8a18\u30d6\u30ed\u30b0\u8a18\u4e8b\u3067\u306f\u3001
\n\u901a\u5e38\u306e\u30de\u30ec\u30fc\u30b7\u30a2\u7a0e\u6cd5\uff08ITA\uff1aIncome Tax Act\uff09\u304c\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306e\u4e00\u822c\u4e8b\u696d\u4f1a\u793e\u306b\u3082\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3053\u3068\u306b\u4f34\u3046\u3001\u65b0\u305f\u306a\u7a0e\u52d9\u4e0a\u306e\u8ad6\u70b9\u3068\u3057\u3066\u3001
\n\u307f\u306a\u3057\u5229\u606f\uff08Deemed Interest\uff09\u306b\u3064\u3044\u3066\u66f8\u304d\u307e\u3057\u305f\u3002<\/p>\n

https:\/\/kumakiblog.com\/?p=4522<\/p>\n

 <\/p>\n

\u4eca\u56de\u306f\u3001
\n\u3082\u3046\u3072\u3068\u3064\u91cd\u8981\u306a\u8ad6\u70b9\u3068\u3057\u3066\u3042\u304c\u3063\u3066\u304d\u3066\u3044\u308b\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e ( Withholding Tax :\u30a6\u30a3\u30ba\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30fb\u30bf\u30c3\u30af\u30b9)<\/span> \u306b\u3064\u3044\u3066\u3054\u6848\u5185\u81f4\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3068\u306f\u3001
\n\u975e\u5c45\u4f4f\u8005\uff08\u6d77\u5916\u6cd5\u4eba\u542b\u3080\uff09\u306b\u5bfe\u3057\u3066\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u30fc\u3001\u5229\u5b50\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5185\u3067\u884c\u308f\u308c\u308b\u5f79\u52d9\u306e\u5bfe\u4fa1\u306a\u3069\u306e\u652f\u6255\u3044\u3092\u884c\u3046\u969b\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n

\u652f\u6255\u3044\u3092\u884c\u3046\u969b\u306b\u3001\u652f\u6255\u3044\u8005\u5074\u304c<\/span>\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u5206\u306e\u7a0e\u984d\u3092\u63a7\u9664\u3057\u3066\u652f\u6255\u3044\u3092\u884c\u3044\u3001
\n\u305d\u3057\u3066\u3001\u305d\u306e\u63a7\u9664\u3057\u305f\u7a0e\u91d1\u3092\u652f\u6255\u3044\u8005\u5074\u304b\u3089\u30de\u30ec\u30fc\u30b7\u30a2\u306e\u7a0e\u52d9\u7f72\u3078\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u3001
\n\u3068\u3044\u3046\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u305d\u306e\u7a0e\u91d1\u306e\u6027\u8cea\u3068\u3057\u3066\u306f\u3001\uff08\u79c1\u306e\u7406\u89e3\u3067\u306f\u3001\uff09
\n\u975e\u5c45\u4f4f\u8005\uff08\u6d77\u5916\u6cd5\u4eba\u542b\u3080\uff09\u304c\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5185\u304b\u3089\u53d7\u3051\u53d6\u308b\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u30fc\u3084\u5229\u5b50\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5185\u3067\u884c\u308f\u308c\u305f\u5f79\u52d9\u306e\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u3001
\n\u305d\u306e\u53ce\u5165\u306f\u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u3067\u3042\u308b\u305f\u3081\u3001\u672c\u6765\u306f\u30de\u30ec\u30fc\u30b7\u30a2\u3067\u3082\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u3079\u304d\u3067\u3042\u308b\u3068\u3053\u308d\u3001
\n\u305d\u306e\u7d0d\u7a0e\u3092\u975e\u5c45\u4f4f\u8005\u306b\u4efb\u305b\u3066\u3044\u3066\u306f\u7d0d\u7a0e\u304c\u671f\u5f85\u3067\u304d\u306a\u3044\u3067\u3059\u3057\u3001\u975e\u5c45\u4f4f\u8005\u5074\u306b\u3068\u3063\u3066\u3082\u624b\u7d9a\u304d\u304c\u7169\u96d1\u3067\u3042\u308b\u305f\u3081\u3001
\n\u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5185\u306b\u3044\u308b\u652f\u6255\u3044\u8005\u5074\u306b\u3001\u6e90\u6cc9\u5fb4\u53ce\u3092\u3055\u305b\u3001\u975e\u5c45\u4f4f\u8005\u306b\u4ee3\u308f\u3063\u3066\u30de\u30ec\u30fc\u30b7\u30a2\u306b\u7d0d\u7a0e\u3057\u3066\u3082\u3089\u304a\u3046\u3001
\n\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u30e9\u30d6\u30a2\u30f3\u7a0e\u6cd5\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u305f\u6642\u4ee3\u306f\u3001\u30e9\u30d6\u30a2\u30f3\u7a0e\u6cd5\u306e\u512a\u9047\u63aa\u7f6e\u3068\u3057\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u304c\u514d\u9664\u3055\u308c\u3066\u3044\u305f\u308a\u7b49\u306e\u7406\u7531\u306b\u3088\u308a\u3001\u3053\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306b\u3064\u3044\u3066\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308b\u5834\u9762\u306f\u305d\u308c\u307b\u3069\u591a\u304f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n

\u3068\u3053\u308d\u304c\u3001
\n\u4eca\u56de\u306e\u4e00\u9023\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u4e00\u822c\u306e\u30de\u30ec\u30fc\u30b7\u30a2\u7a0e\u6cd5\uff08Income Tax Act\uff09\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306e\u5834\u5408\u3001
\n\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3082\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u7a0e\u52d9\u30fb\u7a0e\u984d\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u8981\u56e0\u3068\u3057\u3066\u3042\u304c\u3063\u3066\u304d\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3069\u306e\u3088\u3046\u306a\u9762\u3067\u7a0e\u52d9\u30fb\u7a0e\u984d\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3068\u3044\u3044\u307e\u3059\u3068\u3001
\n\u307e\u305a\u3001\u975e\u5c45\u4f4f\u8005\u3078\u306e\u4e0a\u8a18\u306e\u3088\u3046\u306a\u7279\u5b9a\u306e\u540d\u76ee\u306e\u652f\u6255\u3044\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u3001
\n\u6e90\u6cc9\u6240\u5f97\u7a0e\u5206\u3001\u8ca0\u62c5\u304c\u5897\u3048\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u4e0a\u8ff0\u306e\u3068\u304a\u308a\u3001\u672c\u6765\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u3001\u975e\u5c45\u4f4f\u8005\u5074\u304c\u8ca0\u62c5\u3059\u3079\u304d\u6027\u8cea\u306e\u3082\u306e\u3067\u306f\u3042\u308b\u3082\u306e\u306e\u3001
\n\u975e\u5c45\u4f4f\u8005\u5074\u3068\u306e\u529b\u95a2\u4fc2\u3084\u5951\u7d04\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f\u3001
\n\u305d\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u5206\u306e\u8ca0\u62c5\u3092\u975e\u5c45\u4f4f\u8005\u5074\u306b\u8ca0\u308f\u305b\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u5834\u5408\u3082\u591a\u304f\u3042\u308a\u3001
\n\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u5206\u3092\u63a7\u9664\u3057\u3066\u9001\u91d1\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u305a\u3001
\n\u7d50\u679c\u3001\u652f\u6255\u3044\u8005\u5074\u304c\u305d\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u5206\u3092\u8ca0\u62c5\u3057\u306a\u304f\u3066\u306f\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n

\u5b9f\u969b\u306b\u73fe\u5728\u554f\u984c\u3068\u306a\u3063\u3066\u3044\u308b\u4e8b\u6848\u3068\u3057\u3066\u3001
\nGoogle\u7b49\u3078\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u5e83\u544a\u8cbb\u306e\u652f\u6255\u3044\u304c\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u3067\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001
\n\u304b\u3068\u3044\u3063\u3066\u3001Google\u5074\u3078\u306e\u652f\u6255\u3044\u306e\u969b\u306b\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u5206\u3092\u5f15\u3044\u3066\u652f\u6255\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u308f\u3051\u3067\u3082\u306a\u304f\u3001
\n\u7d50\u679c\u3001\u652f\u6255\u3044\u8005\u5074\u3067\u6e90\u6cc9\u6240\u5f97\u7a0e\u5206\u306e\u8ca0\u62c5\u304c\u5897\u3048\u308b\u3068\u3044\u3046\u7d50\u679c\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306f\u3001\u652f\u6255\u3044\u306e\u540d\u76ee\u3084\u3001\u652f\u6255\u5148\u306e\u56fd\u3068\u306e\u79df\u7a0e\u6761\u7d04\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u69d8\u3005\uff08\u203b\uff09\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u4e00\u6982\u306b\u4f55\uff05\u3068\u3044\u3046\u3053\u3068\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001
\n\u3069\u306e\u7a0b\u5ea6\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u304b\u306f\u3001\u30b1\u30fc\u30b9\u30d0\u30a4\u30b1\u30fc\u30b9\u3067\u3001Tax Agent\uff08\u7a0e\u7406\u58eb\uff09\u306b\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u203b\u3054\u53c2\u7167
\nWithholding Tax – \u30de\u30ec\u30fc\u30b7\u30a2\u7a0e\u52d9\u5f53\u5c40\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8<\/a><\/p>\n

\"\"<\/p>\n

 <\/p>\n

\u307e\u305f\u3001\u3082\u3046\u3072\u3068\u3064\u7a0e\u52d9\u30fb\u7a0e\u984d\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u304c\u3042\u308b\u70b9\u3068\u3057\u3066\u307e\u3057\u3066\u3001
\n\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u3001\u4e00\u5e74\u306b\u4e00\u5ea6\u3067\u306f\u306a\u304f\u3001\u652f\u6255\u3044\u306e\u90fd\u5ea6\u7533\u544a\u30fb\u7d0d\u7a0e\u304c\u5fc5\u8981\u3067\u3042\u308b<\/span>\u3001\u3068\u3044\u3046\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u305d\u3057\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u304c\u9069\u7528\u3055\u308c\u308b\u652f\u6255\u3044\u3067\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3092\u7d0d\u3081\u3066\u3044\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001
\n\u305d\u306e\u652f\u6255\u3044\u5206\u306f\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u7a0e\u5236\uff08ITA\uff09\u3067\u306e\u6cd5\u4eba\u7a0e\u7533\u544a\u306e\u969b\u306e\u8ab2\u7a0e\u6240\u5f97\u8a08\u7b97\u306e\u969b\u306b\u640d\u91d1\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3001
\n\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u652f\u6255\u3044\u304c\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u3053\u308c\u3092\u884c\u308f\u306a\u3044\u307e\u307e\u6c7a\u7b97\u3092\u8fce\u3048\u3001
\n\u6cd5\u4eba\u7a0e\u7533\u544a\u306e\u969b\u306b\u3053\u308c\u306b\u6c17\u304c\u3064\u3044\u305f\u5834\u5408\u3001\u305d\u308c\u305e\u308c\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u652f\u6255\u3044\u3092\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001
\n\u305d\u306e\u307e\u307e\u3067\u306f\u305d\u308c\u3089\u306e\u652f\u6255\u3044\u5206\u304c\u640d\u91d1\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305a\u3001\u6cd5\u4eba\u7a0e\u984d\u304c\u4e0a\u304c\u3063\u3066\u3057\u307e\u3046\u3001
\n\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002
\n\uff08\u901a\u5e38\u306e\u30de\u30ec\u30fc\u30b7\u30a2\u7a0e\u5236\u306e\u5834\u5408\u3001\u6cd5\u4eba\u7a0e\u7387\u306f17\uff05\uff0f24\uff05\u3067\u3059\u306e\u3067\u3001
\n\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u7a0e\u7387\u3088\u308a\u306f\u9ad8\u304f\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u57fa\u672c\u7684\u306b\u306f\u4e0d\u5229\u306a\u7d50\u679c\u3068\u306a\u308a\u307e\u3059\uff09<\/p>\n

 <\/p>\n

\u3057\u305f\u304c\u3044\u307e\u3057\u3066\u3001
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 <\/p>\n

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2021\u5e747\u670813\u65e5<\/p>\n

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