{"id":260497,"date":"2023-01-19T10:17:14","date_gmt":"2023-01-19T01:17:14","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=260497"},"modified":"2023-02-02T14:01:33","modified_gmt":"2023-02-02T05:01:33","slug":"international-article-191","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-191\/","title":{"rendered":"\u3008\u4e00\u89d2\u587e\u3009\u56f3\u89e3\u3067\u8aad\u307f\u89e3\u304f\u56fd\u969b\u79df\u7a0e\u5224\u4f8b\u3000\u3010\u7b2c\uff18\u56de\u3011\u300c\u79df\u7a0e\u6761\u7d04\u4e0a\u306e\u60c5\u5831\u4ea4\u63db\uff08\u5730\u5224\u5e7329.2.17\uff09\uff08\u305d\u306e\uff11\uff09\u300d\uff5e\u65e5\u661f\u79df\u7a0e\u5354\u5b9a26\u6761\uff11\u9805\u53ca\u3073\uff13\u9805\u3001\u65e5\u862d\u79df\u7a0e\u6761\u7d0425\u6761\uff11\u9805\u53ca\u3073\uff13\u9805\u3001\u65b0\u56fd\u7a0e\u901a\u5247\u6cd574\u6761\u306e11\u7b2c\uff11\u9805\u53ca\u3073\u7b2c\uff16\u9805\uff5e"},"content":{"rendered":"

\u3008\u4e00\u89d2\u587e\u3009<\/strong><\/h3>\n

\u56f3\u89e3<\/span>\u3067\u8aad\u307f\u89e3\u304f<\/span>\u56fd\u969b\u79df\u7a0e\u5224\u4f8b<\/span><\/strong><\/h3>\n

\"\"<\/p>\n

\u3010\u7b2c\uff18\u56de\u3011<\/strong><\/h4>\n

\u300c\u79df\u7a0e\u6761\u7d04\u4e0a\u306e\u60c5\u5831\u4ea4\u63db\uff08\u5730\u5224\u5e7329.2.17\uff09\uff08\u305d\u306e\uff11\uff09\u300d<\/strong><\/h4>\n
\uff5e\u65e5\u661f\u79df\u7a0e\u5354\u5b9a26\u6761\uff11\u9805\u53ca\u3073\uff13\u9805\u3001\u65e5\u862d\u79df\u7a0e\u6761\u7d0425\u6761\uff11\u9805\u53ca\u3073\uff13\u9805\u3001\u65b0\u56fd\u7a0e\u901a\u5247\u6cd574\u6761\u306e11\u7b2c\uff11\u9805\u53ca\u3073\u7b2c\uff16\u9805\uff5e<\/strong><\/h5>\n

 <\/p>\n

\u5927\u962a\u82b8\u8853\u5927\u5b66\u6559\u6388\u30fb\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb
\n\u539f\u3000\u5149\u4ee3<\/strong><\/p>\n

 <\/p>\n

\uff11\u3000\u6982\u8981<\/strong><\/h4>\n

\u56fd\u3092\u8d8a\u3048\u3066\u6d3b\u52d5\u3059\u308b\u4f01\u696d\u3084\u500b\u4eba\u306b\u8ab2\u3055\u308c\u308b\u4e8c\u91cd\u8ab2\u7a0e\u3092\u662f\u6b63\u3059\u308b\u4e00\u65b9\u3001\u79df\u7a0e\u56de\u907f\u3084\u8131\u7a0e\u554f\u984c\u306b\u3082\u5bfe\u51e6\u3059\u308b\u305f\u3081\u3001\u591a\u304f\u306e\u56fd\u30fb\u5730\u57df\u306f\u76f8\u4e92\u5354\u529b\u3092\u524d\u63d0\u306b\u79df\u7a0e\u6761\u7d04\u3092\u7d50\u3093\u3067\u3044\u308b\u3002\u65e5\u672c\u3082\u540c\u6761\u7d04\u306b\u57fa\u3065\u304d\u3001\u95a2\u9023\u56fd\u306b\u60c5\u5831\u63d0\u4f9b\u3092\u4f9d\u983c\u3059\u308b\u3068\u3068\u3082\u306b\u4ed6\u56fd\u304b\u3089\u306e\u60c5\u5831\u63d0\u4f9b\u8981\u8acb\u306b\u5fdc\u3058\u3066\u3044\u308b\u3002<\/p>\n

\u672c\u4ef6\u306f\u3001\u65e5\u672c\u306b\u5c45\u4f4f\u3059\u308b\u88d5\u798f\u306a\u592b\u5a66\u306e\u6240\u5f97\u7a0e\u7b49\u8abf\u67fb\u4e2d\u306b\u3001\u540c\u592b\u5a66\u304c\u5916\u56fd\u306e\u95a2\u9023\u4f1a\u793e\u7b49\u3092\u4ecb\u5728\u3055\u305b\u3001\u6240\u5f97\u3084\u8ca1\u7523\u3092\u6d77\u5916\u306b\u79fb\u3057\u79df\u7a0e\u56de\u907f\u3092\u884c\u3063\u3066\u3044\u308b\u3082\u306e\u3068\u898b\u8fbc\u3093\u3060\u56fd\u7a0e\u5e81\u304c\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u53ca\u3073\u30aa\u30e9\u30f3\u30c0\u306e\u7a0e\u52d9\u5f53\u5c40\u306b\u95a2\u9023\u60c5\u5831\u306e\u63d0\u4f9b\u3092\u8981\u8acb\u3057\u305f\u3068\u3053\u308d\u3001\u305d\u308c\u3089\u5f53\u5c40\u304b\u3089\u8abf\u67fb\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u540c\u592b\u5a66\u306e\u5b50\u3084\u5916\u56fd\u6cd5\u4eba\u304c\u3001\u6771\u4eac\u5730\u88c1\u306b\u60c5\u5831\u8981\u8acb\u306e\u53d6\u6d88\u3057\u3084\u30d7\u30e9\u30a4\u30d0\u30b7\u30fc\u7b49\u4fb5\u5bb3\u306b\u5bfe\u3059\u308b\u640d\u5bb3\u8ce0\u511f\u3092\u6c42\u3081\u305f\u884c\u653f\u8a34\u8a1f\u3067\u3042\u308b\u3002<\/p>\n

\u3008\u672c\u4ef6\u306e\u6982\u8981\u56f3\u3009<\/strong>\"\"<\/a><\/p>\n

\u6771\u4eac\u5730\u88c1\u306f\u3001\u60c5\u5831\u8981\u8acb\u306e\u53d6\u6d88\u3057\u306b\u3064\u3044\u3066\u306f\u8981\u8acb\u306b\u51e6\u5206\u6027\u306f\u306a\u3044\u3068\u3057\u3066\u5374\u4e0b\u3001\u56fd\u5bb6\u8ce0\u511f\u8acb\u6c42\u306b\u3064\u3044\u3066\u3082\u68c4\u5374\u3057\u305f\u3002\u539f\u544a\u5074\u306f\u63a7\u8a34\u3057\u305f\u304c\u3001\u6771\u4eac\u9ad8\u88c1\u306f\u539f\u5be9\u306e\u5224\u65ad\u3092\u662f\u8a8d\u3057\u3001\u5404\u63a7\u8a34\u3092\u68c4\u5374\u3057\u305f\uff08\u203b\uff11\uff09<\/span>\u3002<\/p>\n

\uff08\u203b\uff11\uff09<\/span>\u3000\u6771\u4eac\u9ad8\u7b49\u88c1\u5224\u6240\u5e73\u621029\u5e7410\u670826\u65e5\u5224\u6c7a<\/span><\/p>\n

 <\/p>\n

\uff12\u3000\u5f53\u4e8b\u8005<\/strong><\/h4>\n

\u539f\u544a\u306f\u3001\u672c\u4ef6\u7a0e\u52d9\u8abf\u67fb\u5bfe\u8c61\u306e\u592b\u5a66\u304c\u5916\u56fd\u306b\u8a2d\u7acb\u3057\u305f\u975e\u516c\u958b\u306e\u6709\u9650\u4f1a\u793e\u3084\u5916\u56fd\u306b\u6c38\u4f4f\u6a29\u3092\u6301\u3064\u5b50\u3001\u3055\u3089\u306b\u305d\u306e\u5b50\u304c\u8a2d\u7acb\u3057\u305f\u5916\u56fd\u4f1a\u793e\u3067\u3042\u308b\uff08\u203b\uff12\uff09<\/span>\u3002<\/p>\n

\uff08\u203b\uff12\uff09<\/span>\u3000\u5e73\u621025\u5e74\u4e8b\u4ef6\uff08\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u95a2\u9023\u3001\u539f\u544a\u306f\u606f\u5b50Z3\u3068\u975e\u516c\u958b\u6709\u9650\u8cac\u4efb\u4f1a\u793eMAM\uff09\u3002\u5e73\u621027\u5e74\u4e8b\u4ef6\uff08\u30aa\u30e9\u30f3\u30c0\u95a2\u9023\u3001\u539f\u544a\u306f\u975e\u516c\u958b\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u30de\u30ad\u30b9\uff09<\/span><\/p>\n

\u8abf\u67fb\u5bfe\u8c61\u592b\u5a66\u306e\u592bZ1\u306f\u30e1\u30eb\u30b3\u30b0\u30eb\u30fc\u30d7\u5275\u696d\u8005\u3067\u3001\u540c\u30b0\u30eb\u30fc\u30d7\u6301\u682a\u4f1a\u793e\u306e\u4ee3\u8868\u53d6\u7de0\u5f79\u3067\u3082\u3042\u308b\u3002Z1\u306f2002\u5e74\u30aa\u30e9\u30f3\u30c0\u306b\u975e\u516c\u958b\u6709\u9650\u8cac\u4efb\u4f1a\u793e\uff08\u539f\u544a\u30de\u30ad\u30b9\uff09\u3092\u8a2d\u7acb\u3001\u7fcc\u5e74\u306b\u306f\u30de\u30ad\u30b9\u8ca1\u56e3\u3092\u8a2d\u7acb\u3057\u5358\u72ec\u7406\u4e8b\u3068\u306a\u3063\u305f\u3002\u540c\u592b\u5a66\u306f\u540c\u8ca1\u56e3\u306b\u30de\u30ad\u30b9\u682a\u5f0f\u306e\u5168\u90e8\u3092\u9810\u8a17\u3001\u9810\u8a17\u8a3c\u66f8\u3092\u767a\u884c\u3055\u308c\u305f\u3002<\/p>\n

\u4e00\u65b9\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u6c38\u4f4f\u6a29\u3092\u6709\u3059\u308b\u540c\u592b\u5a66\u306e\u5b50\uff08\u539f\u544aZ3\uff09\u306f\u3001\u5168\u984d\u3092\u51fa\u8cc7\u30572006\u5e74\u306b\u975e\u516c\u958b\u6709\u9650\u8cac\u4efb\u306e\u6295\u8cc7\u904b\u55b6\u4f1a\u793e\uff08\u539f\u544aMAM\uff09\u3092\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u8a2d\u7acb\u3001\u540c\u53d6\u7de0\u5f79\u306b\u5c31\u4efb\u3057\u305f\u3002Z3\u306f2007\u5e74\u3001\u30aa\u30e9\u30f3\u30c0\u306b\u30de\u30ad\u30b5\u30f3\u3092\u8a2d\u7acb\u3001\u540c\u793e\u306fMAM\u304c\u30b1\u30a4\u30de\u30f3\u8af8\u5cf6\u306e\u6709\u9650\u4f1a\u793e\u3092\u4ecb\u3057\u3066\u904b\u7528\u3057\u3066\u3044\u305f\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u306e\u7ba1\u7406\u306b\u643a\u308f\u3063\u305f\u3002Z3\u306f\u30012009\u5e74\u3001\u30de\u30ad\u30b5\u30f3\u682a\u5f0f\u306e\u5168\u90e8\u3092\u7236Z1\u306b\u8b72\u6e21\u3001\u305d\u306e\u5f8c\u30de\u30ad\u30b5\u30f3\u306f\u89e3\u6563\u3057\u305f\u3002Z1\u592b\u5a66\u306f\u30012009\u5e74\u30de\u30ad\u30b9\u682a\u5f0f\u9810\u8a17\u8a3c\u66f8\u3092MAM\u306b\u8b72\u6e21\u3057\u305f\u304c\u30012013\u5e74\u30de\u30ad\u30b9\u682a\u5f0f\u306e\u5168\u90e8\u304c\u30de\u30ad\u30b9\u8ca1\u56e3\u306b\u8b72\u6e21\u3055\u308c\u3001\u540c\u8ca1\u56e3\u306f\u30de\u30ad\u30b9\u306e\u5358\u72ec\u682a\u4e3b\u3068\u306a\u3063\u305f\u3002<\/p>\n

 <\/p>\n

\uff13\u3000\u7a0e\u52d9\u8abf\u67fb<\/strong><\/h4>\n

\u540d\u53e4\u5c4b\u56fd\u7a0e\u5c40\u306f\u30012012\u5e74\uff18\u6708\u3001Z1\u592b\u5a66\u306b\u5bfe\u3057\u3001\u5e73\u621021\u5e74\u304b\u308923\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u3092\u3057\u3001\u540c\u5e74\uff19\u6708\u3001\u592b\u5a66\u306e\u81ea\u5b85\u3067\u8abf\u67fb\u3092\u3057\u305f\u3002\u540c\u592b\u5a66\u306f\u76f8\u7d9a\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3082\u63d0\u51fa\u3057\u3066\u3044\u305f\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u306b\u4fc2\u308b\u8abf\u67fb\u3082\u5408\u308f\u305b\u3066\u884c\u308f\u308c\u305f\u3002\u540c\u56fd\u7a0e\u5c40\u306f\u3001MAM\u304c\u904b\u7528\u3059\u308b\u6295\u8cc7\u4fe1\u8a17\u306e\u5185\u5bb9\u3084\u904b\u7528\u5b9f\u614b\u306b\u4fc2\u308b\u8cc7\u6599\u3001\u30de\u30ad\u30b9\u8ca1\u56e3\u304c\u7de0\u7d50\u3057\u305f\u9810\u8a17\u8a3c\u66f8\u95a2\u4fc2\u66f8\u985e\u306e\u63d0\u51fa\u3092\u6c42\u3081\u305f\u304c\u3001\u592b\u5a66\u306f\u5fdc\u3058\u306a\u304b\u3063\u305f\u3002<\/p>\n

 <\/p>\n

\uff14\u3000\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304f\u60c5\u5831\u8981\u8acb<\/strong><\/h4>\n

\uff08\uff11\uff09\u3000IRAS\u3078\u306e\u8981\u8acb<\/strong><\/h4>\n

\u56fd\u7a0e\u5e81\u306f\u3001\u65e5\u661f\u79df\u7a0e\u5354\u5b9a26\u6761\u306b\u57fa\u3065\u304d\u30012012\u5e74\u300cRE\uff1aExchange of Information on Request<\/strong>\u300d\u3068\u984c\u3059\u308b\u66f8\u7c21\u3092\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u653f\u5e9c\u5185\u56fd\u6b73\u5165\u5e81\uff08IRAS\uff09\u306b\u9001\u308a\u3001\u6b21\u306e\u60c5\u5831\u8981\u8acb\u3092\u884c\u3063\u305f\u3002<\/p>\n

\u3010\u53c2\u8003\u3011\u3000Article 26\uff08\u65e5\u661f\u79df\u7a0e\u5354\u5b9a\uff09<\/h4>
\n

1. The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Agreement or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their local authorities, insofar as the taxation thereunder is not contrary to this Agreement. The exchange of information is not restricted by Articles 1 and 2.<\/p>\n

2\uff0eAny information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that Contracting State and shall be disclosed only to persons or authorities \uff08including courts and administrative bodies\uff09 concerned with the assessment or collection of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.<\/p>\n

3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation:<\/p>\n

\uff08a\uff09 to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;<\/p>\n

\uff08b\uff09 to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;<\/p>\n

\uff08c\uff09 to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy.<\/p>\n

4. If information is requested by a Contracting State in accordance with the provisions of this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other Contracting State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information.<\/p>\n

5. In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person. However, a Contracting State may decline to supply information relating to confidential communications between attorneys, solicitors or other admitted legal representatives in their role as such and their clients to the extent that the communications are protected from disclosure under the domestic laws of that Contracting State.<\/p>\n<\/div><\/div>\n

\u4e00\u65cf\u306e\u5916\u56fd\u6295\u8cc7\u4fe1\u8a17\u306b\u4fc2\u308b\u6240\u5f97\u3092\u628a\u63e1\u3059\u308b\u306b\u306f\u3001MAM\u304c\u6295\u8cc7\u904b\u7528\u4f1a\u793e\u306b\u306a\u3063\u3066\u3044\u308b\u4fe1\u8a17\u306e\u5185\u5bb9\u3084\u904b\u7528\u5b9f\u7e3e\u3092\u628a\u63e1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304c\u3001Z1\u306f\u95a2\u9023\u66f8\u985e\u306e\u63d0\u51fa\u3092\u62d2\u3093\u3067\u3044\u308b\u3002Z1\u306f\u3001\u30de\u30ad\u30b9\u682a\u5f0f\u9810\u8a17\u8a3c\u66f8\u3092\u8b72\u6e21\u6642\u306e\u6642\u4fa1\u306b\u6bd4\u3079\u3066\u8457\u3057\u304f\u4f4e\u3044\u4fa1\u683c\u3067MAM\u306b\u8b72\u6e21\u3057\u3066\u304a\u308a\u3001\u8b72\u6e21\u6642\u306e\u6642\u4fa1\u3068\u306e\u5dee\u984d\u304cMAM\u306e\u96a0\u308c\u305f\u5229\u76ca\u306b\u306a\u3063\u3066\u3044\u308b\u3002\u5f53\u8a72\u5229\u76ca\u306b\u3088\u308aMAM\u306e\u682a\u5f0f\u4fa1\u5024\u304c\u5897\u52a0\u3057\u3066\u3044\u308c\u3070\u3001\u5358\u72ec\u682a\u4e3b\u3067\u3042\u308bZ3\u306f\u3001\u7d4c\u6e08\u7684\u5229\u76ca\u3092Z1\u304b\u3089\u53d7\u3051\u305f\u3053\u3068\u306b\u306a\u308b\u304b\u3089\u3001Z3\u306b\u5bfe\u3057\u3066\u8d08\u4e0e\u7a0e\u3092\u8ab2\u7a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u305d\u306e\u8ab2\u7a0e\u984d\u78ba\u5b9a\u306e\u305f\u3081MAM\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u5f97\u305f\u3044\u3002\u307e\u305f\u3001Z3\u306f\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306e\u7a0e\u52d9\u7533\u544a\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u305f\u3044\u3068\u3057\u3066\u30012006\u5e74\uff11\u6708\u304b\u30892012\u5e74\uff12\u6708\u672b\u307e\u3067\u306e\u8a73\u7d30\u60c5\u5831\u3092\u8981\u8acb\u3057\u305f\u3002<\/p>\n

\u540c\u8981\u8acb\u66f8\u306b\u306f\u3001\u540c\u8981\u8acb\u304c\u65e5\u672c\u306e\u6cd5\u5f8b\u53ca\u3073\u884c\u653f\u5b9f\u52d9\u306b\u5247\u3063\u3066\u306a\u3055\u308c\u3001\u4f9d\u983c\u8005\u306f\u65e5\u672c\u6cd5\u4ee4\u53c8\u306f\u884c\u653f\u904b\u55b6\u4e0a\u3001\u5f53\u8a72\u60c5\u5831\u3092\u5165\u624b\u3059\u308b\u6a29\u9650\u3092\u6709\u3057\u3001\u5f53\u56fd\u5185\u3067\u53ef\u80fd\u306a\u3059\u3079\u3066\u306e\u60c5\u5831\u5165\u624b\u624b\u6bb5\u306f\u5b9f\u65bd\u6e08\u307f\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n

\uff08\uff12\uff09\u3000\u30aa\u30e9\u30f3\u30c0\u30fb\u30ed\u30c3\u30c6\u30eb\u30c0\u30e0\u7a0e\u52d9\u7f72\u3078\u306e\u8981\u8acb<\/strong><\/h4>\n

\u56fd\u7a0e\u5e81\u306f\u3001\u65e5\u862d\u79df\u7a0e\u6761\u7d0425\u6761\u306b\u57fa\u3065\u304d\u30012012\u5e74\u3001\u300cRE\uff1aExchange of Information on Request<\/strong>\u300d\u3068\u984c\u3059\u308b\u66f8\u7c21\u3092\u30ed\u30c3\u30c6\u30eb\u30c0\u30e0\u7a0e\u52d9\u7f72\u306b\u9001\u308a\u3001\u6b21\u306e\u60c5\u5831\u8981\u8acb\u3092\u884c\u3063\u305f\u3002<\/p>\n

\u3010\u53c2\u8003\u3011\u3000Article 25 Exchange of Information\uff08\u65e5\u862d\u79df\u7a0e\u6761\u7d04\uff09<\/h4>
\n

1\uff0eThe competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2.<\/p>\n

2\uff0eAny information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that Contracting State and shall be disclosed only to persons or authorities \uff08including courts and administrative bodies\uff09 concerned with the assessment or collections of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.<\/p>\n

3\uff0eIn no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation:<\/p>\n

a\uff09 to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;<\/p>\n

b\uff09 to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;<\/p>\n

c\uff09 to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy<\/p>\n

4\uff0eIf information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other Contracting State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting state to decline to supply information solely because it has no domestic interest in such information.<\/p>\n

5\uff0eIn no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.<\/p>\n<\/div><\/div>\n

\u65e5\u672c\u306e\u7a0e\u52d9\u5f53\u5c40\u306f\u3001Z1\u592b\u5a66\u304c\u30de\u30ad\u30b9\u682a\u5f0f\u9810\u8a17\u8a3c\u66f8\u306f\u682a\u5f0f\u3067\u306f\u306a\u3044\u3068\u3057\u3066\u7dcf\u5408\u6240\u5f97\u304b\u3089\u8b72\u6e21\u640d\u5931\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u3067\u6240\u5f97\u7a0e\u3092\u56de\u907f\u3057\u305f\u3068\u8003\u3048\u3066\u3044\u308b\u3002\u305d\u3053\u3067\u3001\u30de\u30ad\u30b9\u8ca1\u56e3\u3068\u9810\u8a17\u8a3c\u66f8\u4fdd\u6709\u8005\u306e\u9593\u306e\u5951\u7d04\u66f8\u985e\u3092\u78ba\u8a8d\u3057\u3001\u9810\u8a17\u8a3c\u66f8\u306e\u6027\u8cea\u3092\u691c\u8a3c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u307e\u305f\u3001\u592b\u5a66\u304c\u9810\u8a17\u8a3c\u66f8\u306e\u4fdd\u6709\u8005\u3068\u3057\u3066\u30de\u30ad\u30b9\u304b\u3089\u306e\u914d\u5f53\u3092\u65e5\u672c\u3067\u9069\u6b63\u306b\u7533\u544a\u3057\u3066\u3044\u308b\u304b\u3092\u8abf\u3079\u308b\u305f\u3081\u3001\u30de\u30ad\u30b9\u3068\u30de\u30ad\u30b9\u8ca1\u56e3\u306e\u7533\u544a\u66f8\u53ca\u3073\u8cc7\u91d1\u306e\u6d41\u308c\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u65e5\u672c\u7a0e\u6cd5\u3067\u306f2013\u5e74\u306b\u6240\u5f97\u7a0e\u306e\u66f4\u6b63\u671f\u9650\u3092\u8fce\u3048\u308b\u305f\u3081\u3001\u8abf\u67fb\u5bfe\u8c61\u671f\u9593\u30922009\u5e74\uff11\u6708\u304b\u30892011\u5e7412\u6708\u672b\u3068\u3057\u3066\u81f3\u6025\u60c5\u5831\u63d0\u4f9b\u9858\u3044\u305f\u3044\u3068\u3057\u3001\u985e\u4f3c\u306e\u72b6\u6cc1\u3067\u60c5\u5831\u53ce\u96c6\u30fb\u63d0\u4f9b\u304c\u3067\u304d\u308b\u3053\u3068\u3001\u901a\u5e38\u306e\u8abf\u67fb\u3067\u3067\u304d\u308b\u3053\u3068\u306f\u5168\u3066\u5c3d\u304f\u3057\u305f\u3053\u3068\u3092\u767a\u51fa\u8005\u3068\u3057\u3066\u78ba\u8a8d\u3059\u308b\u65e8\u3092\u8a18\u8f09\u3057\u305f\u3002<\/p>\n

 <\/p>\n

\uff15\u3000\u88ab\u8981\u8acb\u56fd\u306e\u52d5\u304d<\/strong><\/h4>\n

\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3001\u30aa\u30e9\u30f3\u30c0\u4e21\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u65e5\u672c\u304b\u3089\u306e\u8981\u8acb\u3092\u53d7\u3051\u65e9\u6025\u306b\u52d5\u3044\u305f\u3002IRAS\u306f\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304f\u3068\u660e\u793a\u3057\u30012013\u5e74MAM\u306b\u5bfe\u3057\u8981\u8acb\u3069\u304a\u308a\u306e\u60c5\u5831\u63d0\u4f9b\u3092\u6c42\u3081\u305f\u3002\u539f\u544aZ3\u306b\u5bfe\u3057\u3066\u3082\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u5404\u53e3\u5ea7\u306e\u53d6\u5f15\u660e\u7d30\u7b49\u8a73\u7d30\u60c5\u5831\u3092\u6c42\u3081\u305f\u3002\u30ed\u30c3\u30c6\u30eb\u30c0\u30e0\u7a0e\u52d9\u7f72\u306f\u3001\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304d\u8907\u6570\u306e\u7b2c\u4e09\u8005\u306b\u8ab2\u7a0e\u3059\u308b\u305f\u3081\u306e\u60c5\u5831\u53ce\u96c6\u3067\u3042\u308b\u3068\u3057\u3066\u3001\u30de\u30ad\u30b9\u306b\u5bfe\u3057\u3001\u540c\u793e\u3068\u30de\u30ad\u30b9\u8ca1\u56e3\u306b\u4fc2\u308b\u60c5\u5831\u3092\u5f97\u308b\u305f\u3081\u5b9f\u5730\u76e3\u67fb\u3092\u884c\u3046\u3053\u3068\u3092\u4e88\u544a\u3001\u76e3\u67fb\u6642\u306b\u306f2009\u5e74\u304b\u30892011\u5e74\u307e\u3067\u306e\u8a18\u9332\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u3057\u305f\u3002<\/p>\n

\uff08\uff08\u305d\u306e\uff12\uff09\u3078\u7d9a\u304f\uff09<\/p>\n

\n\t\t

\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/div>\n

\n

\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

\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