{"id":141554,"date":"2018-01-09T11:47:09","date_gmt":"2018-01-09T02:47:09","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=141554"},"modified":"2018-01-09T11:43:08","modified_gmt":"2018-01-09T02:43:08","slug":"international-report-10","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-report-10\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u95a2\u9023\u898f\u5b9a\u306e\u898b\u76f4\u3057\uff5e\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u95a2\u9023\u898f\u5b9a\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u30fb\u884c\u653f\u66f8\u58eb\u3000<strong>\u5cf6\u7530\u3000\u5f18\u5927<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621029\u5e7412\u670814\u65e5\u306b\u300c<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/news\/policy\/136400.html\" target=\"_blank\">\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u300122\u65e5\u306b<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2018\/20171222taikou.pdf\" target=\"_blank\">\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u305f<\/a>\u3002\u65e5\u672c\u4f01\u696d\u306e\u5065\u5168\u306a\u6d77\u5916\u5c55\u958b\u3092\u652f\u3048\u308b\u3053\u3068\u306b\u3088\u308a\u6d77\u5916\u306e\u6210\u9577\u3092\u56fd\u5185\u306b\u53d6\u308a\u8fbc\u3080\u3068\u540c\u6642\u306b\u3001BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u80cc\u666f\u306b\u56fd\u969b\u7684\u306a\u8131\u7a0e\u3084\u79df\u7a0e\u56de\u907f\u306b\u5bfe\u3059\u308b\u52b9\u679c\u7684\u306a\u5bfe\u5fdc\u3082\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u6bce\u5e74\u306e\u3088\u3046\u306b\u56fd\u969b\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5e73\u621030\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3082\u56fd\u969b\u8ab2\u7a0e\u306b\u304a\u3051\u308b\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u304c\u3001\u56fd\u969b\u8ab2\u7a0e\u306e\u91cd\u8981\u306a\u6539\u6b63\u306e\u4e2d\u306b\u300c\u6052\u4e45\u7684\u65bd\u8a2d\u95a2\u9023\u898f\u5b9a\u306e\u898b\u76f4\u3057\u300d\u304c\u3042\u308b\u3002<!--more--><\/p>\n<p>\u6052\u4e45\u7684\u65bd\u8a2d\uff08Permanent Establishment\uff09\uff08\u4ee5\u4e0b\u300cPE\u300d\u3068\u3044\u3046\uff09\u306e\u4e3b\u306a\u6539\u6b63\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u300cPE\u8a8d\u5b9a\u306e\u4eba\u70ba\u7684\u56de\u907f\u9632\u6b62\u63aa\u7f6e\u306e\u5c0e\u5165\u300d\u3068\u300c\u79df\u7a0e\u6761\u7d04\u4e0a\u306ePE\u306e\u5b9a\u7fa9\u3068\u7570\u306a\u308b\u5834\u5408\u306e\u8abf\u6574\u898f\u5b9a\u7b49\u306e\u6574\u5099\u300d\u306e\uff12\u3064\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000PE\u8a8d\u5b9a\u306e\u4eba\u70ba\u7684\u56de\u907f\u9632\u6b62\u63aa\u7f6e\u306e\u5c0e\u5165<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u652f\u5e97PE\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: 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line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><span style=\"color: #006400;\">\uff08\u30a2\uff09<\/span>\u3000\u7279\u5b9a\u6d3b\u52d5\u306e\u307f\u3092\u884c\u3046\u4e00\u5b9a\u306e\u5834\u6240\u7b49\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u6d3b\u52d5\u304c\u975e\u5c45\u4f4f\u8005\u53c8\u306f\u5916\u56fd\u6cd5\u4eba\uff08\u4ee5\u4e0b\u3001\u300c\u975e\u5c45\u4f4f\u8005\u7b49\u300d\u3068\u3044\u3046\uff09\u306e\u4e8b\u696d\u306e\u9042\u884c\u306b\u3068\u3063\u3066\u6e96\u5099\u7684\u53c8\u306f\u88dc\u52a9\u7684\u306a\u6027\u683c\u306e\u3082\u306e\u3067\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u652f\u5e97PE\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: 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text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u73fe\u884c\u6cd5<\/strong><\/p>\n<p>\u300c\u4ee3\u7406\u4ebaPE\u300d\u3068\u306f\u3001\u4e0b\u8a18<span style=\"color: #cd853f;\">\uff08\u30a2\uff09<\/span>\uff5e<span style=\"color: #cd853f;\">\uff08\u30a6\uff09<\/span>\u3092\u3044\u3046\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u8005\u304c\u3001\u305d\u306e\u4e8b\u696d\u306b\u4fc2\u308b\u696d\u52d9\u3092\u3001\u975e\u5c45\u4f4f\u8005\u7b49\u306b\u5bfe\u3057\u72ec\u7acb\u3057\u3066\u884c\u3044\u3001\u304b\u3064\u3001\u901a\u5e38\u306e\u65b9\u6cd5\u306b\u3088\u308a\u884c\u3046\u5834\u5408\u306b\u304a\u3051\u308b\u5f53\u8a72\u8005\uff08\u4ee5\u4e0b\u3001\u300c\u72ec\u7acb\u4ee3\u7406\u4eba\u300d\u3068\u3044\u3046\uff09\u3092\u9664\u304f\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#CD853F;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\u30a2\uff09<\/span>\u3000\u975e\u5c45\u4f4f\u8005\u7b49\u306e\u305f\u3081\u306b\u3001\u305d\u306e\u4e8b\u696d\u306b\u95a2\u3057\u3001\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u6a29\u9650\u3092\u6709\u3057\u3001\u304b\u3064\u3001\u3053\u308c\u3092\u7d99\u7d9a\u7684\u306b\u53c8\u306f\u53cd\u5fa9\u3057\u3066\u884c\u4f7f\u3059\u308b\u8005\uff08\u5e38\u7fd2\u4ee3\u7406\u4eba\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u5efa\u8a2dPE\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u73fe\u884c\u6cd5<\/strong><\/p>\n<p>\u300c\u5efa\u8a2dPE\u300d\u3068\u306f\u3001\u5efa\u8a2d\u3001\u636e\u4ed8\u3051\u3001\u7d44\u7acb\u3066\u305d\u306e\u4ed6\u306e\u4f5c\u696d\u53c8\u306f\u305d\u306e\u4f5c\u696d\u306e\u6307\u63ee\u76e3\u7763\u306e\u5f79\u52d9\u306e\u63d0\u4f9b\u3067\u3001\uff11\u5e74\u3092\u8d85\u3048\u3066\u884c\u308f\u308c\u308b\u5efa\u8a2d\u4f5c\u696d\u5834\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: 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class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    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\/>\n\u5e73\u621030\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3082\u56fd\u969b\u8ab2\u7a0e\u306b\u304a\u3051\u308b\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u304c\u3001\u56fd\u969b\u8ab2\u7a0e\u306e\u91cd\u8981\u306a\u6539\u6b63\u306e\u4e2d\u306b\u300c\u6052\u4e45\u7684\u65bd\u8a2d\u95a2\u9023\u898f\u5b9a\u306e\u898b\u76f4\u3057\u300d\u304c\u3042\u308b\u3002<\/p>\n","protected":false},"author":10505,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,215,177,167,179,289],"tags":[480,413],"backnumber":[1926],"series":[861],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-09 18:15:22","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/141554"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=141554"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/141554\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=141554"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=141554"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=141554"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=141554"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=141554"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}