{"id":6292,"date":"2025-03-24T23:43:30","date_gmt":"2025-03-24T23:43:30","guid":{"rendered":"https:\/\/unilaw.vn\/jp\/khong-phan-loai\/%e3%83%99%e3%83%88%e3%83%8a%e3%83%a0%e4%bc%9a%e8%a8%88%e3%83%bb%e7%a8%8e%e5%8b%99-unilaw.html"},"modified":"2026-08-11T04:52:28","modified_gmt":"2026-08-11T04:52:28","slug":"vietnam-accounting-tax-services","status":"publish","type":"post","link":"https:\/\/unilaw.vn\/jp\/vietnam-accounting-tax-services.html","title":{"rendered":"\u30d9\u30c8\u30ca\u30e0\u4f1a\u8a08\u30fb\u7a0e\u52d9 – Unilaw"},"content":{"rendered":"

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\u7b2c\u4e09\u306b\u3001\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\uff08TP documentation\uff09\u306e\u9069\u5207\u306a\u4f5c\u6210\u3067\u3059\u3002\u95a2\u9023\u4f1a\u793e\u9593\u53d6\u5f15\u304c\u3042\u308b\u4f01\u696d\u306f\u3001\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306e\u539f\u5247\u306b\u57fa\u3065\u304f\u4fa1\u683c\u8a2d\u5b9a\u3092\u884c\u3044\u3001\u305d\u306e\u5408\u7406\u6027\u3092\u8aac\u660e\u3059\u308b\u6587\u66f8\u3092\u4e8b\u524d\u306b\u6e96\u5099\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u7a0e\u52d9\u8abf\u67fb\u6642\u306e\u7d1b\u4e89\u3092\u4e88\u9632\u3067\u304d\u307e\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u306e\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306f\u3001OECD\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u6e96\u62e0\u3057\u3064\u3064\u3082\u72ec\u81ea\u306e\u8981\u4ef6\u304c\u3042\u308a\u3001Local File\u3001Master File\u306e\u63d0\u51fa\u7fa9\u52d9\u3082\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n

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\u5224\u6c7a439\/2021\/HC-PT\u306e\u4f01\u696d\u304c\u8a34\u8a1f\u3092\u9078\u629e\u3057\u305f\u3088\u3046\u306b\u3001\u91d1\u984d\u304c\u5927\u304d\u304f\u3001\u304b\u3064\u4f01\u696d\u5074\u306b\u660e\u78ba\u306a\u6cd5\u7684\u6839\u62e0\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u53f8\u6cd5\u6551\u6e08\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u6b63\u5f53\u5316\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u8a34\u8a1f\u306f\u6700\u7d42\u624b\u6bb5\u3067\u3042\u308a\u3001\u63d0\u8d77\u3059\u308b\u524d\u306b\u306f\u52dd\u8a34\u898b\u8fbc\u307f\u3001\u30b3\u30b9\u30c8\u3001\u6642\u9593\u3001\u30ec\u30d4\u30e5\u30c6\u30fc\u30b7\u30e7\u30f3\u30ea\u30b9\u30af\u306a\u3069\u3092\u7dcf\u5408\u7684\u306b\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u8a34\u8a1f\u4e2d\u3067\u3042\u3063\u3066\u3082\u8ffd\u5fb4\u7a0e\u984d\u306e\u4e00\u90e8\u307e\u305f\u306f\u5168\u90e8\u3092\u4f9b\u8a17\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u3082\u3042\u308a\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3078\u306e\u5f71\u97ff\u3082\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u5916\u56fd\u5951\u7d04\u8005\u7a0e\uff08FCT\uff09\u306e\u5b9f\u52d9\u4e0a\u306e\u6ce8\u610f\u70b9<\/h2>\n

\u65e5\u7cfb\u4f01\u696d\u304c\u30d9\u30c8\u30ca\u30e0\u3067\u76f4\u9762\u3059\u308b\u3082\u3046\u4e00\u3064\u306e\u91cd\u8981\u306a\u7a0e\u52d9\u8ad6\u70b9\u304c\u3001\u5916\u56fd\u5951\u7d04\u8005\u7a0e\uff08Foreign Contractor Tax, FCT\uff09\u3067\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u306b\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u3092\u6301\u305f\u306a\u3044\u5916\u56fd\u4f01\u696d\u304c\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u3067\u6240\u5f97\u3092\u5f97\u308b\u5834\u5408\u3001\u30d9\u30c8\u30ca\u30e0\u5074\u306e\u652f\u6255\u8005\u304c\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u3092\u8ca0\u3044\u307e\u3059\u3002FCT\u306fVAT\u3068CIT\uff08\u6cd5\u4eba\u6240\u5f97\u7a0e\uff09\u306e\u4e8c\u91cd\u69cb\u9020\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u7a0e\u7387\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u5b9f\u52d9\u4e0a\u3001\u65e5\u7cfb\u89aa\u4f1a\u793e\u304b\u3089\u6280\u8853\u6307\u5c0e\u3084\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u308b\u5834\u5408\u3001\u30d9\u30c8\u30ca\u30e0\u5b50\u4f1a\u793e\u304cFCT\u3092\u9069\u5207\u306b\u6e90\u6cc9\u5fb4\u53ce\u3057\u3001\u7533\u544a\u30fb\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u3069\u306e\u3088\u3046\u306a\u53d6\u5f15\u304cFCT\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3001\u3069\u306e\u7a0e\u7387\u3092\u9069\u7528\u3059\u3079\u304d\u304b\u306e\u5224\u65ad\u306f\u5fc5\u305a\u3057\u3082\u660e\u78ba\u3067\u306a\u304f\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u6e90\u6cc9\u5fb4\u53ce\u6f0f\u308c\u3092\u6307\u6458\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u983b\u767a\u3057\u3066\u3044\u307e\u3059\u3002\u7279\u306b\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u3001\u7d4c\u55b6\u7ba1\u7406\u30b5\u30fc\u30d3\u30b9\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30e9\u30a4\u30bb\u30f3\u30b9\u306a\u3069\u306e\u7121\u5f62\u8cc7\u7523\u53d6\u5f15\u306f\u3001FCT\u8ab2\u7a0e\u306e\u6709\u7121\u3084\u7a0e\u7387\u9069\u7528\u306b\u3064\u3044\u3066\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u898b\u89e3\u76f8\u9055\u304c\u751f\u3058\u3084\u3059\u3044\u9818\u57df\u3067\u3059\u3002<\/p>\n

FCT\u306e\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u9055\u53cd\u304c\u767a\u899a\u3059\u308b\u3068\u3001\u4f01\u696d\u306f\u672c\u7a0e\u306b\u52a0\u3048\u3066\u5ef6\u6ede\u91d1\u304a\u3088\u3073\u7f70\u91d1\u3092\u8ca0\u62c5\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u305d\u306e\u7dcf\u984d\u306f\u672c\u7a0e\u306e\u6570\u500d\u306b\u9054\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5916\u56fd\u4f01\u696d\u3068\u306e\u53d6\u5f15\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u969b\u306b\u306f\u3001\u4e8b\u524d\u306b\u7a0e\u52d9\u5c02\u9580\u5bb6\u306e\u52a9\u8a00\u3092\u5f97\u3066\u3001FCT\u8ab2\u7a0e\u95a2\u4fc2\u3092\u660e\u78ba\u306b\u3057\u3001\u5951\u7d04\u66f8\u306b\u30bf\u30c3\u30af\u30b9\u30fb\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u6761\u9805\u306a\u3069\u3092\u76db\u308a\u8fbc\u3080\u3053\u3068\u304c\u63a8\u5968\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u7a0e\u52d9\u5f53\u5c40\u3078\u306e\u4e8b\u524d\u7167\u4f1a\u5236\u5ea6\uff08Advance Ruling\uff09\u3092\u6d3b\u7528\u3057\u3001\u53d6\u5f15\u958b\u59cb\u524d\u306b\u7a0e\u52d9\u5f53\u5c40\u306e\u516c\u5f0f\u898b\u89e3\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u3082\u6709\u52b9\u306a\u4e88\u9632\u7b56\u3067\u3059\u3002<\/p>\n

\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u3068\u793e\u4f1a\u4fdd\u967a\u306e\u8ad6\u70b9<\/h2>\n

\u30d9\u30c8\u30ca\u30e0\u306b\u99d0\u5728\u3059\u308b\u65e5\u672c\u4eba\u5f93\u696d\u54e1\u306e\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u304a\u3088\u3073\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u53d6\u6271\u3044\u3082\u3001\u65e5\u7cfb\u4f01\u696d\u304c\u6ce8\u610f\u3059\u3079\u304d\u91cd\u8981\u306a\u8ad6\u70b9\u3067\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u5c45\u4f4f\u8005\u3068\u5224\u5b9a\u3055\u308c\u305f\u500b\u4eba\u306f\u3001\u5168\u4e16\u754c\u6240\u5f97\u306b\u5bfe\u3057\u3066PIT\u304c\u8ab2\u7a0e\u3055\u308c\u3001\u7d2f\u9032\u7a0e\u7387\uff08\u6700\u9ad835%\uff09\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u5c45\u4f4f\u8005\u5224\u5b9a\u306f\u3001\u66a6\u5e74\u3067183\u65e5\u4ee5\u4e0a\u30d9\u30c8\u30ca\u30e0\u306b\u6ede\u5728\u3057\u305f\u304b\u5426\u304b\u3067\u5224\u65ad\u3055\u308c\u307e\u3059\u304c\u3001\u51fa\u5f35\u30d9\u30fc\u30b9\u3067\u306e\u5f80\u6765\u304c\u591a\u3044\u5834\u5408\u3001\u65e5\u6570\u8a08\u7b97\u304c\u8907\u96d1\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u65e5\u672c\u672c\u793e\u304c\u8ca0\u62c5\u3059\u308b\u672c\u793e\u7d66\u4e0e\u3001\u4f4f\u5b85\u624b\u5f53\u3001\u5b50\u5973\u6559\u80b2\u624b\u5f53\u306a\u3069\u306e\u5404\u7a2e\u624b\u5f53\u304c\u3001\u30d9\u30c8\u30ca\u30e0\u3067\u306e\u8ab2\u7a0e\u6240\u5f97\u306b\u542b\u307e\u308c\u308b\u304b\u5426\u304b\u3082\u5b9f\u52d9\u4e0a\u306e\u8ad6\u70b9\u3067\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u5b9f\u8cea\u7684\u306b\u30d9\u30c8\u30ca\u30e0\u52e4\u52d9\u306b\u95a2\u9023\u3059\u308b\u6240\u5f97\u306f\u3059\u3079\u3066\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3059\u308b\u7acb\u5834\u3092\u53d6\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u4f01\u696d\u5074\u304c\u300c\u65e5\u672c\u3067\u8ab2\u7a0e\u6e08\u307f\u300d\u3068\u4e3b\u5f35\u3057\u3066\u3082\u8a8d\u3081\u3089\u308c\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u65e5\u8d8a\u79df\u7a0e\u6761\u7d04\u306e\u9069\u7528\u306b\u3088\u308a\u4e8c\u91cd\u8ab2\u7a0e\u3092\u56de\u907f\u3067\u304d\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u6761\u7d04\u306e\u9069\u7528\u8981\u4ef6\u3084\u624b\u7d9a\u304d\u3092\u6b63\u78ba\u306b\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u793e\u4f1a\u4fdd\u967a\u306b\u3064\u3044\u3066\u306f\u30012018\u5e74\u4ee5\u964d\u3001\u30d9\u30c8\u30ca\u30e0\u3067\u5c31\u52b4\u3059\u308b\u5916\u56fd\u4eba\u3082\u5f37\u5236\u52a0\u5165\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u305f\u3060\u3057\u3001\u52b4\u50cd\u8a31\u53ef\u8a3c\u3084\u4e00\u6642\u5728\u7559\u30ab\u30fc\u30c9\u306e\u7a2e\u985e\u3001\u96c7\u7528\u5951\u7d04\u306e\u671f\u9593\u306a\u3069\u306b\u3088\u308a\u52a0\u5165\u7fa9\u52d9\u306e\u6709\u7121\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u500b\u5225\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u305f\u5224\u65ad\u304c\u5fc5\u8981\u3067\u3059\u3002\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u4f01\u696d\u8ca0\u62c5\u7387\u306f\u7d0418%\u3001\u5f93\u696d\u54e1\u8ca0\u62c5\u7387\u306f\u7d0410.5%\u3067\u3042\u308a\u3001\u3053\u308c\u3089\u306e\u30b3\u30b9\u30c8\u3082\u4e8b\u524d\u306b\u4eba\u4ef6\u8cbb\u4e88\u7b97\u306b\u7e54\u308a\u8fbc\u3093\u3067\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u99d0\u5728\u54e1\u306e\u5e30\u4efb\u5f8c\u306e\u793e\u4f1a\u4fdd\u967a\u7d66\u4ed8\u8acb\u6c42\u624b\u7d9a\u304d\u306a\u3069\u3001\u5b9f\u52d9\u4e0a\u306e\u7169\u96d1\u3055\u3082\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u6700\u65b0\u52d5\u5411\u3068\u5bfe\u5fdc<\/h2>\n

\u30d9\u30c8\u30ca\u30e0\u306e\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306f\u3001\u8fd1\u5e74\u6025\u901f\u306b\u6574\u5099\u304c\u9032\u3093\u3067\u304a\u308a\u3001OECD BEPS\uff08Base Erosion and Profit Shifting\uff09\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u52e7\u544a\u3092\u53d6\u308a\u5165\u308c\u305f\u6539\u6b63\u304c\u76f8\u6b21\u3044\u3067\u3044\u307e\u3059\u3002\u95a2\u9023\u8005\u9593\u53d6\u5f15\u306e\u91d1\u984d\u304c500\u5104\u30c9\u30f3\u4ee5\u4e0a\u306e\u4f01\u696d\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u7fa9\u52d9\u304c\u3042\u308a\u3001\u307e\u305f\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0a\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u56fd\u5225\u5831\u544a\u66f8\uff08CbCR\uff09\u306e\u63d0\u51fa\u3082\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u8abf\u67fb\u3092\u91cd\u70b9\u8ab2\u7a0e\u5206\u91ce\u3068\u4f4d\u7f6e\u4ed8\u3051\u3066\u304a\u308a\u3001\u88fd\u9020\u696d\u306b\u304a\u3051\u308b\u539f\u6750\u6599\u8abf\u9054\u4fa1\u683c\u3001\u5b8c\u6210\u54c1\u8ca9\u58f2\u4fa1\u683c\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u6599\u7387\u3001\u7d4c\u55b6\u7ba1\u7406\u30b5\u30fc\u30d3\u30b9\u30d5\u30a3\u30fc\u306a\u3069\u304c\u8abf\u67fb\u5bfe\u8c61\u3068\u306a\u308a\u3084\u3059\u3044\u53d6\u5f15\u3067\u3059\u3002\u7a0e\u52d9\u5f53\u5c40\u304c\u300c\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u304b\u3089\u9038\u8131\u3057\u3066\u3044\u308b\u300d\u3068\u5224\u65ad\u3057\u305f\u5834\u5408\u3001\u6240\u5f97\u306e\u518d\u8a08\u7b97\u304c\u884c\u308f\u308c\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u3055\u308c\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u7f70\u91d1\u3082\u8ce6\u8ab2\u3055\u308c\u307e\u3059\u3002\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u9055\u53cd\u306e\u7f70\u91d1\u7387\u306f\u3001\u8ffd\u5fb4\u7a0e\u984d\u306e20%\u306b\u9054\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u91cd\u5927\u306a\u8ca1\u52d9\u30ea\u30b9\u30af\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u79fb\u8ee2\u4fa1\u683c\u30ea\u30b9\u30af\u3092\u7ba1\u7406\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4e8b\u524d\u78ba\u8a8d\u5236\u5ea6\uff08APA: Advance Pricing Arrangement\uff09\u306e\u6d3b\u7528\u304c\u6709\u52b9\u3067\u3059\u3002APA\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u3067\u3001\u4e00\u5b9a\u671f\u9593\uff08\u901a\u5e383\uff5e5\u5e74\uff09\u3001\u7a0e\u52d9\u5f53\u5c40\u3068\u5408\u610f\u3057\u305f\u79fb\u8ee2\u4fa1\u683c\u7b97\u5b9a\u65b9\u6cd5\u304c\u4fdd\u8a3c\u3055\u308c\u3001\u4e8b\u5f8c\u7684\u306a\u8abf\u6574\u30ea\u30b9\u30af\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001APA\u7533\u8acb\u306b\u306f\u8a73\u7d30\u306a\u6a5f\u80fd\u5206\u6790\u3001\u6bd4\u8f03\u53ef\u80fd\u6027\u5206\u6790\u3001\u7d4c\u6e08\u5206\u6790\u306a\u3069\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u5c02\u9580\u5bb6\u306e\u30b5\u30dd\u30fc\u30c8\u306a\u3057\u306b\u306f\u5b9f\u73fe\u56f0\u96e3\u3067\u3059\u3002\u307e\u305f\u3001\u7533\u8acb\u304b\u3089\u627f\u8a8d\u307e\u30671\uff5e2\u5e74\u3092\u8981\u3059\u308b\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001\u65e9\u671f\u306e\u6e96\u5099\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n

\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3078\u306e\u5b8c\u5168\u79fb\u884c<\/h2>\n

2022\u5e747\u67081\u65e5\u3088\u308a\u3001\u30d9\u30c8\u30ca\u30e0\u3067\u306f\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\uff08H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\uff09\u306e\u4f7f\u7528\u304c\u5168\u9762\u7684\u306b\u7fa9\u52d9\u5316\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u306e\u5236\u5ea6\u3067\u306f\u3001\u4f01\u696d\u304c\u767a\u884c\u3059\u308b\u3059\u3079\u3066\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u304c\u7a0e\u52d9\u5f53\u5c40\u306e\u30b7\u30b9\u30c6\u30e0\u306b\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u3067\u9001\u4fe1\u3055\u308c\u3001\u5f53\u5c40\u304c\u53d6\u5f15\u3092\u5373\u5ea7\u306b\u628a\u63e1\u3067\u304d\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5f93\u6765\u306e\u7d19\u30d9\u30fc\u30b9\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u7ba1\u7406\u4f53\u5236\u3092\u629c\u672c\u7684\u306b\u898b\u76f4\u3059\u5fc5\u8981\u304c\u751f\u3058\u3066\u3044\u307e\u3059\u3002<\/p>\n

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Unilaw\u306b\u3088\u308b\u65e5\u7cfb\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30b5\u30dd\u30fc\u30c8<\/h2>\n

Unilaw\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u3067\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u65e5\u7cfb\u4f01\u696d\u306b\u5bfe\u3057\u3001\u4f1a\u8a08\u30fb\u7a0e\u52d9\u5206\u91ce\u306b\u304a\u3051\u308b\u5305\u62ec\u7684\u306a\u6cd5\u52d9\u30b5\u30dd\u30fc\u30c8\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u79c1\u305f\u3061\u306f\u5358\u306a\u308b\u7a0e\u52d9\u7533\u544a\u4ee3\u884c\u3067\u306f\u306a\u304f\u3001\u6cd5\u7684\u30ea\u30b9\u30af\u306e\u4e88\u9632\u3001\u7a0e\u52d9\u8abf\u67fb\u5bfe\u5fdc\u3001\u884c\u653f\u4e89\u8a1f\u306b\u304a\u3051\u308b\u4ee3\u7406\u306a\u3069\u3001\u4f01\u696d\u304c\u76f4\u9762\u3059\u308b\u3042\u3089\u3086\u308b\u4f1a\u8a08\u30fb\u7a0e\u52d9\u4e0a\u306e\u6cd5\u7684\u8ab2\u984c\u306b\u5bfe\u5fdc\u3057\u307e\u3059\u3002<\/p>\n

\u5224\u6c7a439\/2021\/HC-PT\u306e\u3088\u3046\u306aVAT\u8ffd\u5fb4\u4e8b\u6848\u306b\u304a\u3044\u3066\u3082\u3001Unilaw\u306f\u4f01\u696d\u306e\u6a29\u5229\u3092\u5b88\u308b\u305f\u3081\u3001\u884c\u653f\u4e0d\u670d\u7533\u7acb\u3066\u304b\u3089\u884c\u653f\u8a34\u8a1f\u307e\u3067\u4e00\u8cab\u3057\u3066\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u4ea4\u6e09\u306b\u304a\u3044\u3066\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u6cd5\u306e\u6b63\u78ba\u306a\u89e3\u91c8\u306b\u57fa\u3065\u3044\u305f\u6cd5\u7684\u4e3b\u5f35\u3092\u5c55\u958b\u3057\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u6700\u5584\u306e\u7d50\u679c\u3092\u8ffd\u6c42\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u8a34\u8a1f\u306b\u81f3\u308b\u524d\u306e\u6bb5\u968e\u3067\u3001\u548c\u89e3\u3084\u6e1b\u984d\u4ea4\u6e09\u306e\u53ef\u80fd\u6027\u3092\u63a2\u308a\u3001\u4f01\u696d\u306e\u8ca0\u62c5\u3092\u6700\u5c0f\u5316\u3059\u308b\u6226\u7565\u7684\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/p>\n

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\u5224\u6c7a439\/2021\/HC-PT\u306b\u304a\u3051\u308b\u6cd5\u4ee4\u9069\u7528\u3068\u5b9f\u52d9\u7684\u6559\u8a13<\/h2>\n

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\u30d9\u30c8\u30ca\u30e0\u306f\u65e5\u672c\u3092\u542b\u3080\u591a\u304f\u306e\u56fd\u3068\u79df\u7a0e\u6761\u7d04\u3092\u7de0\u7d50\u3057\u3066\u304a\u308a\u3001\u4e8c\u91cd\u8ab2\u7a0e\u306e\u6392\u9664\u3084\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7387\u306e\u8efd\u6e1b\u306a\u3069\u306e\u6069\u5178\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u65e5\u8d8a\u79df\u7a0e\u6761\u7d04\uff082019\u5e74\u767a\u52b9\u306e\u65b0\u6761\u7d04\uff09\u306f\u3001\u4e8b\u696d\u6240\u5f97\u3001\u914d\u5f53\u3001\u5229\u5b50\u3001\u4f7f\u7528\u6599\u3001\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u3001\u5f79\u52d9\u63d0\u4f9b\u6240\u5f97\u306a\u3069\u306b\u3064\u3044\u3066\u8a73\u7d30\u306a\u8ab2\u7a0e\u6a29\u306e\u914d\u5206\u30eb\u30fc\u30eb\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u65e5\u7cfb\u4f01\u696d\u304c\u30d9\u30c8\u30ca\u30e0\u3067\u4e8b\u696d\u3092\u884c\u3046\u969b\u3001\u6761\u7d04\u306e\u9069\u7528\u306b\u3088\u308a\u7a0e\u8ca0\u62c5\u3092\u9069\u6b63\u5316\u3067\u304d\u308b\u5834\u9762\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u4f8b\u3048\u3070\u3001\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u304c\u30d9\u30c8\u30ca\u30e0\u5b50\u4f1a\u793e\u304b\u3089\u53d7\u3051\u53d6\u308b\u914d\u5f53\u306b\u3064\u3044\u3066\u306f\u3001\u6761\u7d04\u306b\u3088\u308a\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7387\u304c\u8efd\u6e1b\u3055\u308c\u307e\u3059\uff08\u56fd\u5185\u6cd5\u3067\u306f\u901a\u5e38\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u304c\u3001\u6761\u7d04\u9069\u7528\u306b\u3088\u308a10%\u307e\u305f\u306f5%\u306b\u8efd\u6e1b\uff09\u3002\u305f\u3060\u3057\u3001\u6761\u7d04\u6069\u5178\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001Tax Residency Certificate\uff08\u5c45\u4f4f\u8005\u8a3c\u660e\u66f8\uff09\u306e\u53d6\u5f97\u3001\u9069\u7528\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u306a\u3069\u3001\u6240\u5b9a\u306e\u624b\u7d9a\u304d\u3092\u5c65\u8df5\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u624b\u7d9a\u304d\u3092\u6020\u308b\u3068\u3001\u9ad8\u3044\u7a0e\u7387\u3067\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3057\u307e\u3044\u3001\u4e8b\u5f8c\u7684\u306a\u9084\u4ed8\u8acb\u6c42\u306b\u306f\u591a\u5927\u306a\u6642\u9593\u3068\u52b4\u529b\u3092\u8981\u3057\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u30d9\u30c8\u30ca\u30e0\u306b\u77ed\u671f\u51fa\u5f35\u3059\u308b\u65e5\u672c\u4eba\u6280\u8853\u8005\u306e\u6240\u5f97\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u3082\u3001\u6761\u7d04\u306e\u77ed\u671f\u6ede\u5728\u8005\u514d\u7a0e\u898f\u5b9a\uff08183\u65e5\u30eb\u30fc\u30eb\uff09\u3092\u9069\u7528\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5b9f\u52d9\u4e0a\u306f\u7a0e\u52d9\u5f53\u5c40\u304c\u53b3\u683c\u306b\u65e5\u6570\u8a08\u7b97\u3092\u884c\u3044\u3001\u307e\u305f\u300c\u30d9\u30c8\u30ca\u30e0PE\u306b\u5e30\u5c5e\u3059\u308b\u6240\u5f97\u300d\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306e\u5224\u65ad\u3067\u898b\u89e3\u76f8\u9055\u304c\u751f\u3058\u308b\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001\u51fa\u5f35\u8a18\u9332\u306e\u6b63\u78ba\u306a\u7ba1\u7406\u3068\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u305f\u4e8b\u524d\u7167\u4f1a\u304c\u63a8\u5968\u3055\u308c\u307e\u3059\u3002\u56fd\u969b\u8ab2\u7a0e\u306f\u5c02\u9580\u6027\u304c\u9ad8\u304f\u3001\u6761\u7d04\u89e3\u91c8\u3092\u8aa4\u308b\u3068\u904e\u5927\u7d0d\u4ed8\u3084\u904e\u5c11\u7533\u544a\u306e\u30ea\u30b9\u30af\u304c\u3042\u308b\u305f\u3081\u3001\u56fd\u969b\u7a0e\u52d9\u306b\u7cbe\u901a\u3057\u305f\u5c02\u9580\u5bb6\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n

\u5185\u90e8\u7d71\u5236\u3068\u7d99\u7d9a\u7684\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u4f53\u5236\u306e\u69cb\u7bc9<\/h2>\n

\u5224\u6c7a439\/2021\/HC-PT\u306e\u3088\u3046\u306a\u7a0e\u52d9\u7d1b\u4e89\u3092\u672a\u7136\u306b\u9632\u3050\u305f\u3081\u306b\u306f\u3001\u4f01\u696d\u5185\u90e8\u306b\u304a\u3051\u308b\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u4f53\u5236\u306e\u7d99\u7d9a\u7684\u306a\u5f37\u5316\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u7b2c\u4e00\u306b\u3001\u7d4c\u7406\u90e8\u9580\u3068\u7a0e\u52d9\u90e8\u9580\u306e\u9023\u643a\u5f37\u5316\u3067\u3059\u3002\u4f1a\u8a08\u51e6\u7406\u3068\u7a0e\u52d9\u7533\u544a\u304c\u6574\u5408\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u5b9a\u671f\u7684\u306b\u78ba\u8a8d\u3057\u3001\u4e56\u96e2\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u901f\u3084\u304b\u306b\u539f\u56e0\u3092\u5206\u6790\u3057\u3001\u662f\u6b63\u63aa\u7f6e\u3092\u8b1b\u3058\u308b\u4f53\u5236\u3092\u6574\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u7b2c\u4e8c\u306b\u3001\u5185\u90e8\u76e3\u67fb\u304a\u3088\u3073\u5916\u90e8\u76e3\u67fb\u306e\u6d3b\u7528\u3067\u3059\u3002\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u306b\u3088\u308b\u5b9a\u671f\u7684\u306a\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30fb\u30c1\u30a7\u30c3\u30af\u3001\u5916\u90e8\u76e3\u67fb\u6cd5\u4eba\u306b\u3088\u308b\u5e74\u6b21\u76e3\u67fb\u306b\u52a0\u3048\u3066\u3001\u7a0e\u52d9\u5c02\u9580\u5bb6\u306b\u3088\u308b\u7279\u5225\u30ec\u30d3\u30e5\u30fc\uff08Tax Due Diligence\uff09\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3067\u3001\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3092\u65e9\u671f\u306b\u767a\u898b\u3067\u304d\u307e\u3059\u3002\u7279\u306b\u3001M&A\u5f8c\u306e\u7d71\u5408\u30d7\u30ed\u30bb\u30b9\u3001\u65b0\u898f\u4e8b\u696d\u306e\u7acb\u3061\u4e0a\u3052\u3001\u7d44\u7e54\u518d\u7de8\u306a\u3069\u306e\u91cd\u8981\u306a\u5c40\u9762\u3067\u306f\u3001\u7a0e\u52d9\u5f71\u97ff\u306e\u4e8b\u524d\u8a55\u4fa1\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

\u7b2c\u4e09\u306b\u3001\u5f93\u696d\u54e1\u6559\u80b2\u3068\u30ca\u30ec\u30c3\u30b8\u5171\u6709\u3067\u3059\u3002\u7d4c\u7406\u30fb\u7a0e\u52d9\u62c5\u5f53\u8005\u3060\u3051\u3067\u306a\u304f\u3001\u55b6\u696d\u3001\u8cfc\u8cb7\u3001\u6cd5\u52d9\u306a\u3069\u306e\u95a2\u9023\u90e8\u9580\u306b\u5bfe\u3057\u3066\u3082\u3001\u30d9\u30c8\u30ca\u30e0\u7a0e\u52d9\u306e\u57fa\u790e\u77e5\u8b58\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u7ba1\u7406\u306e\u91cd\u8981\u6027\u3001\u5951\u7d04\u66f8\u4f5c\u6210\u6642\u306e\u7a0e\u52d9\u7559\u610f\u70b9\u306a\u3069\u3092\u6559\u80b2\u3057\u3001\u5168\u793e\u7684\u306a\u30ea\u30b9\u30af\u8a8d\u8b58\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u52b9\u679c\u7684\u3067\u3059\u3002\u307e\u305f\u3001\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u6298\u885d\u8a18\u9332\u3001\u7a0e\u52d9\u7167\u4f1a\u3078\u306e\u56de\u7b54\u3001\u904e\u53bb\u306e\u7a0e\u52d9\u8abf\u67fb\u306e\u6307\u6458\u4e8b\u9805\u306a\u3069\u3092\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\u3057\u3001\u7d44\u7e54\u7684\u306a\u77e5\u898b\u3068\u3057\u3066\u84c4\u7a4d\u30fb\u5171\u6709\u3059\u308b\u3053\u3068\u3082\u91cd\u8981\u3067\u3059\u3002<\/p>\n

\u30d9\u30c8\u30ca\u30e0\u4f1a\u8a08\u30fb\u7a0e\u52d9\u306b\u304a\u3051\u308b\u5c02\u9580\u5bb6\u306e\u5f79\u5272<\/h2>\n

\u30d9\u30c8\u30ca\u30e0\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u5236\u5ea6\u306f\u3001\u6cd5\u4ee4\u306e\u983b\u7e41\u306a\u6539\u6b63\u3001\u5f53\u5c40\u306e\u89e3\u91c8\u5909\u66f4\u3001\u5730\u57df\u306b\u3088\u308b\u904b\u7528\u306e\u76f8\u9055\u306a\u3069\u3001\u4f01\u696d\u304c\u72ec\u529b\u3067\u5b8c\u5168\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u8907\u96d1\u6027\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u74b0\u5883\u4e0b\u3067\u306f\u3001\u73fe\u5730\u306e\u6cd5\u4ee4\u3068\u5b9f\u52d9\u6163\u884c\u306b\u7cbe\u901a\u3057\u305f\u5c02\u9580\u5bb6\u306e\u30b5\u30dd\u30fc\u30c8\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002Unilaw\u306f\u3001\u6cd5\u5f8b\u4e8b\u52d9\u6240\u3068\u3057\u3066\u3001\u5358\u306a\u308b\u7a0e\u52d9\u7533\u544a\u4ee3\u884c\u3067\u306f\u306a\u304f\u3001\u6cd5\u7684\u89b3\u70b9\u304b\u3089\u306e\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/p>\n

\u79c1\u305f\u3061\u306e\u30b5\u30fc\u30d3\u30b9\u306b\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u5bfe\u5fdc\u306b\u304a\u3051\u308b\u6cd5\u7684\u4ee3\u7406\u3001\u884c\u653f\u4e0d\u670d\u7533\u7acb\u3066\u304a\u3088\u3073\u884c\u653f\u8a34\u8a1f\u306e\u30b5\u30dd\u30fc\u30c8\u3001\u5951\u7d04\u66f8\u306e\u7a0e\u52d9\u6761\u9805\u30ec\u30d3\u30e5\u30fc\u3001\u7d44\u7e54\u518d\u7de8\u306e\u7a0e\u52d9\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30ea\u30f3\u30b0\u3001\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306e\u6cd5\u7684\u59a5\u5f53\u6027\u691c\u8a3c\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u5224\u6c7a439\/2021\/HC-PT\u306e\u3088\u3046\u306a\u8a34\u8a1f\u4e8b\u6848\u306b\u304a\u3044\u3066\u306f\u3001\u8a34\u72b6\u4f5c\u6210\u3001\u8a3c\u62e0\u53ce\u96c6\u3001\u6cd5\u5ef7\u5f01\u8ad6\u306a\u3069\u3001\u8a34\u8a1f\u624b\u7d9a\u304d\u5168\u822c\u306b\u308f\u305f\u308b\u5c02\u9580\u7684\u652f\u63f4\u3092\u63d0\u4f9b\u3057\u3001\u4f01\u696d\u306e\u6b63\u5f53\u306a\u6a29\u5229\u3092\u64c1\u8b77\u3057\u307e\u3059\u3002<\/p>\n

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