{"id":261496,"date":"2023-04-04T13:30:50","date_gmt":"2023-04-04T04:30:50","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=261496"},"modified":"2023-04-04T15:01:59","modified_gmt":"2023-04-04T06:01:59","slug":"corporation-report-184","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-report-184\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u79df\u7a0e\u6761\u7d04\u306b\u304a\u3051\u308b\u300c\u5229\u5f97\u306e\u5206\u914d\u306b\u4fc2\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u306e\u65e5\u300d\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u516c\u8868\uff5e\u6771\u4eac\u9ad8\u88c1\u5224\u6c7a\u3092\u8e0f\u307e\u3048\u3001\u5f93\u6765\u306e\u53d6\u6271\u3044\u3092\u5909\u66f4\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>\u56fd\u7a0e\u5e81\u3001\u79df\u7a0e\u6761\u7d04\u306b\u304a\u3051\u308b\u300c\u5229\u5f97\u306e\u5206\u914d\u306b\u4fc2\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u306e\u65e5\u300d\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u6771\u4eac\u9ad8\u88c1\u5224\u6c7a\u3092\u8e0f\u307e\u3048\u3001\u5f93\u6765\u306e\u53d6\u6271\u3044\u3092\u5909\u66f4\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u592a\u967d\u30b0\u30e9\u30f3\u30c8\u30bd\u30f3\u30c8\u30f3\u7a0e\u7406\u58eb\u6cd5\u4eba\u3000\u30c7\u30a3\u30ec\u30af\u30bf\u30fc<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u5ddd\u702c\u3000\u88d5\u592a<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u672c\u7a3f\u3067\u306f\u3001\u4ee4\u548c\uff15\u5e74\uff13\u670830\u65e5\u306b\u56fd\u7a0e\u5e81HP\u300c\u304a\u77e5\u3089\u305b\u300d\u306b\u304a\u3044\u3066\u516c\u8868\u3057\u305f\u300c\u79df\u7a0e\u6761\u7d04\u306b\u304a\u3051\u308b\u300e\u5229\u5f97\u306e\u5206\u914d\u306b\u4fc2\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u306e\u65e5\u300f\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300d\u306e\u89e3\u8aac\u3092\u884c\u3046\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/information\/other\/data\/r05\/0023002-077.pdf\" target=\"_blank\" rel=\"noopener\">\u300c\u79df\u7a0e\u6761\u7d04\u306b\u304a\u3051\u308b\u300e\u5229\u5f97\u306e\u5206\u914d\u306b\u4fc2\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u306e\u65e5\u300f\u306e\u53d6\u6271\u3044\u300d\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u306e\u300c\u304a\u77e5\u3089\u305b\u300d\u306f\u3001\u6771\u4eac\u9ad8\u88c1\u4ee4\u548c\uff15\u5e74\uff12\u670816\u65e5\u5224\u6c7a\u306b\u304a\u3044\u3066\u3001\u65e5\u30eb\u30af\u30bb\u30f3\u30d6\u30eb\u30af\u79df\u7a0e\u6761\u7d04\u306e\u4fdd\u6709\u671f\u9593\u8981\u4ef6\u306b\u304a\u3051\u308b\u300c\u5229\u5f97\u306e\u5206\u914d\u306b\u4fc2\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u306e\u65e5\u300d\u306e\u89e3\u91c8\u306b\u3064\u3044\u3066\u3001\u300c\u5229\u5f97\u306e\u5206\u914d\uff08\u914d\u5f53\uff09\u304c\u884c\u308f\u308c\u308b\u4f1a\u8a08\u671f\u9593\u306e\u7d42\u671f\u300d\u3068\u3059\u308b\u65e8\u5224\u793a\u3055\u308c\u305f\u3053\u3068\u3092\u5951\u6a5f\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3014\u88c1\u5224\u4f8b\uff1a\u6771\u4eac\u5730\u88c1\u4ee4\u548c\uff14\u5e74\uff12\u670817\u65e5\u5224\u6c7a\u3001\u6771\u4eac\u9ad8\u88c1\u4ee4\u548c\uff15\u5e74\uff12\u670816\u65e5\u5224\u6c7a\u3015<\/strong><\/h4>\n<p>\u672c\u4e8b\u6848\u3067\u306f\u3001\u65e5\u30eb\u30af\u30bb\u30f3\u30d6\u30eb\u30af\u79df\u7a0e\u6761\u7d04\u306e\u4fdd\u6709\u671f\u9593\u8981\u4ef6\u306e\u300c\u5229\u5f97\u306e\u5206\u914d\u306b\u4fc2\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u306e\u65e5\u300d\u306e\u89e3\u91c8\u306b\u3064\u3044\u3066\u554f\u984c\u3068\u306a\u308a\u3001\u7d0d\u7a0e\u8005\u5074\u304c\u307f\u306a\u3057\u914d\u5f53\u306e\u5834\u5408\u3001\u300c\u5229\u5f97\u306e\u5206\u914d\u306b\u4fc2\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u306e\u65e5\u300d\u306f\u300c\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u306e\u65e5\u300d\u3067\u3042\u308b\u3068\u4e3b\u5f35\u3057\u3001\u8ab2\u7a0e\u5e81\u5074\u304c\u300c\u5229\u5f97\u306e\u5206\u914d\u306b\u4fc2\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u306e\u65e5\u300d\u306f\u300c\u914d\u5f53\u306e\u53d7\u9818\u8005\u304c\u7279\u5b9a\u3055\u308c\u308b\u6642\u70b9\uff08\u5206\u5272\u578b\u5206\u5272\u306e\u524d\u65e5\uff09\u300d\u3068\u4e3b\u5f35\u3057\u3066\u3044\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u65e5\u30eb\u30af\u30bb\u30f3\u30d6\u30eb\u30af\u79df\u7a0e\u6761\u7d0410\u6761\uff12\u9805\u3011<\/strong>\uff08\u4e0b\u7dda\u7b46\u8005\uff09<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\uff08\u6b63\u6587\uff09<\/p>\n<p style=\"margin-bottom: 20px;\">2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident, and according to the laws of that Contracting State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed:<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\">\uff08\uff41\uff095 per cent of the gross amount of the dividends if the beneficial owner is a company which owns at least 25 per cent of the voting shares of the company paying the dividends during the period of six months immediately before <span style=\"text-decoration: underline;\">the end of the accounting period for which the distribution of profits takes place<\/span>;<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 10px;\">\uff08\uff42\uff0915 per cent of the gross amount of the dividends in all other cases.<\/p>\n<div 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style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<h5 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u2193\u304a\u52e7\u3081\u9023\u8f09\u8a18\u4e8b\u2193<\/strong><\/span><\/h5>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\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        <p 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 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