{"id":262732,"date":"2023-08-24T10:15:08","date_gmt":"2023-08-24T01:15:08","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=262732"},"modified":"2023-08-30T15:08:24","modified_gmt":"2023-08-30T06:08:24","slug":"international-article-217","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-217\/","title":{"rendered":"\u3008\u4e00\u89d2\u587e\u3009\u56f3\u89e3\u3067\u8aad\u307f\u89e3\u304f\u56fd\u969b\u79df\u7a0e\u5224\u4f8b\u3000\u3010\u7b2c23\u56de\u3011\u300c\u4f4f\u53cb\u9280\u884c\u5916\u7a0e\u63a7\u9664\u5426\u8a8d\u4e8b\u4ef6\uff0d\u53d7\u76ca\u8005\u6761\u9805\u304b\u3089\u307f\u305f\u30b1\u30fc\u30b9\u5225\u5426\u8a8d\u985e\u578b\u306e\u691c\u8a0e\uff0d\uff08\u5730\u5224\u5e7313.5.18\u3001\u9ad8\u5224\u5e7314.6.14\u3001\u6700\u5224\u5e7317.12.19\uff09\uff08\u305d\u306e\uff12\uff09\u300d\uff5e\u6cd5\u4eba\u7a0e\u6cd569\u6761\u307b\u304b\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

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\n\uff08\u5730\u5224\u5e7313.5.18\u3001\u9ad8\u5224\u5e7314.6.14\u3001\u6700\u5224\u5e7317.12.19\uff09\uff08\u305d\u306e\uff12\uff09\u300d<\/strong><\/h4>\n
\uff5e\u6cd5\u4eba\u7a0e\u6cd569\u6761\u307b\u304b\uff5e<\/strong><\/h5>\n

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\u7a0e\u7406\u58eb\u3000\u7560\u5c71\u3000\u548c\u592b<\/strong><\/p>\n

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\n\t\t

\u300a\uff08\u305d\u306e\uff11\uff09\u306f\u3053\u3061\u3089<\/a>\u300b<\/p>\n

\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/p>\n

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\uff08\uff14\uff09\u3000\u307e\u3068\u3081<\/strong><\/p>\n<\/div>\n

 <\/p>\n

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\n\t\t

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\u2460\u3000\u6761\u6587<\/h4>\n

\uff08\u2170\uff09\u3000OECD\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04<\/strong><\/p>\n

\n\t\t

11\u6761\uff11\uff0e\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u5185\u306b\u304a\u3044\u3066\u751f\u3058\u3001\u4ed6\u65b9\u306e\u7de0\u7d04\u56fd\u306e\u5c45\u4f4f\u8005\u306b\u652f\u6255\u308f\u308c\u308b\u5229\u5b50\u306b\u5bfe\u3057\u3066\u306f\u5f53\u8a72\u4ed6\u65b9\u306e\u56fd\u306b\u304a\u3044\u3066\u79df\u7a0e\u3092\u8ab2\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n

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\n\t\t

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\u203b\u5ddd\u7530\u525b\u30fb\u5fb3\u6c38\u5321\u5b50\u300e2017 OECD\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u30b3\u30e1\u30f3\u30bf\u30ea\u30fc\u9010\u6761\u89e3\u8aac\uff08\u7b2c\uff14\u7248\uff09\u300f\u7a0e\u52d9\u7814\u7a76\u4f1a\u51fa\u7248\u5c40\uff082018\uff09\u3088\u308a\u7b46\u8005\u8981\u7d04\u3002<\/span><\/p>\n

\uff08\u2172\uff09\u3000\u65e5\u8c6a\u79df\u7a0e\u6761\u7d04<\/strong><\/p>\n

\n\t\t

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\u203b\u672c\u7530\u5149\u5b8f\u7de8\u300e\u79df\u7a0e\u6761\u7d04\u95a2\u4fc2\u6cd5\u898f\u96c6\uff08\u5e73\u6210\uff17\u5e74\u7248\uff09\u300f\u7d0d\u7a0e\u5354\u4f1a\u9023\u5408\u4f1a\uff081995\uff09\u3088\u308a\u629c\u7c8b\u3002<\/span><\/p>\n

\u2461\u3000\u79df\u7a0e\u6761\u7d04\u9055\u53cd\u6027\u306e\u691c\u8a0e\uff08\u6728\u6751\u5f18\u4e4b\u4eae\u300c\u4f4f\u9280\u306e\u30c8\u30ea\u30fc\u30c6\u30a3\u30b7\u30e7\u30c3\u30d4\u30f3\u30b0\u4e8b\u4ef6\u300d\u7a0e\u52d9\u5f18\u583150\u5dfb\uff11\u53f7158\u9801\u4ee5\u4e0b\u3092\u7b46\u8005\u8981\u7d04\uff09<\/span><\/h4>\n
\n\t\t

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\u2777\u3000\u300c\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u6a29\u300d\u306e\u50b5\u6a29\u8005\uff32\u793e\u3078\u306e\u5b9f\u8cea\u7684\u8b72\u6e21<\/p>\n

\uff08\u2171\uff09\u3000\u2776\u306b\u3064\u3044\u3066\u306e\u9055\u53cd\u6027<\/p>\n

\u65e5\u8c6a\u79df\u7a0e\u6761\u7d04\uff18\u6761\uff11\u9805\u306f\u3001\u53d7\u9818\u8005\u3068\u53d7\u76ca\u8005\u304c\u98df\u3044\u9055\u3046\u5834\u5408\u306b\u3001\u53d7\u76ca\u8005\u306b\u3088\u308b\u79df\u7a0e\u56de\u907f\u3092\u9632\u6b62\u3057\u3066\u3001\u4f8b\u3048\u3070\u300c\u6e90\u6cc9\u7a0e\u6e1b\u514d\u8acb\u6c42\u6a29\u300d\u3092\u4ed8\u4e0e\u3057\u3066\u3044\u306a\u3044\u3002\uff33\u9280\u884c\u306f\u5358\u306a\u308b\u300c\u53d7\u9818\u8005\u300d\u306b\u3068\u3069\u307e\u308a\u3001\u7b2c\u4e09\u8005\uff32\u793e\uff08\u6b63\u3057\u304f\u306f\uff28\u91d1\u878d\u6301\u682a\u4f1a\u793e\uff09\u304c\u53d7\u76ca\u8005\u3067\u3042\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\uff33\u9280\u884c\u304c\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u56fd\u306b\u304a\u3044\u3066\u5229\u5b50\u6e90\u6cc9\u7a0e\u306b\u3064\u3044\u3066\u3001\u300c\u6e90\u6cc9\u7a0e\u6e1b\u514d\u8acb\u6c42\u6a29\u300d\u3092\u6709\u305b\u305a\u3053\u308c\u306e\u884c\u4f7f\u306f\u65e5\u8c6a\u79df\u7a0e\u6761\u7d04\uff18\u6761\uff11\u9805\u306b\u9055\u53cd\u3059\u308b\u3002<\/p>\n

\uff08\u2172\uff09\u3000\u2777\u306b\u3064\u3044\u3066\u306e\u9055\u53cd\u6027<\/p>\n

\u5916\u56fd\u6cd5\u4eba\u304c\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u6a29\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u3092\uff33\u9280\u884c\u304b\u3089\u7d4c\u6e08\u7684\u306b\u4e8b\u5b9f\u4e0a\u8b72\u308a\u53d7\u3051\u3066\u7a0e\u984d\u63a7\u9664\u6a29\u3092\u5b9f\u8cea\u7684\u306b\u4eab\u53d7\u3059\u308b\u3053\u3068\u3092\u901a\u3057\u3066\u3001\u5b9f\u8cea\u7684\u306b\u305d\u306e\u6e90\u6cc9\u7a0e\u6e1b\u514d\u8acb\u6c42\u6a29\u3092\u53d7\u76ca\u3059\u308b\u3053\u3068\u306f\u3001\u5185\u56fd\u6cd5\u4eba\u306e\u6cd5\u7684\u4e8c\u91cd\u8ab2\u7a0e\u306e\u9632\u6b62\u30fb\u7de9\u548c\u3092\u76ee\u6307\u3059\u6cd5\u4eba\u7a0e\u6cd569\u6761\u306e\u5236\u5ea6\u76ee\u7684\u306b\u53cd\u3059\u308b\u3070\u304b\u308a\u3067\u306a\u304f\u3001\u65e5\u672c\u56fd\u306e\u56fd\u5eab\u3092\u72a0\u7272\u306b\u3057\u3066\u6b73\u5165\u3092\u596a\u3044\u53d6\u308b\u70b9\u3067\u516c\u5e8f\u826f\u4fd7\u306b\u53cd\u3059\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u3001\u3055\u3089\u306b\u3001\u305d\u3046\u3057\u305f\u5185\u5bb9\u306e\u5951\u7d04\u7de0\u7d50\u306f\u3001\u6a29\u5229\u81ea\u7531\u306e\u6feb\u7528\u3092\u7981\u6b62\u3059\u308b\u61b2\u6cd512\u6761\u53ca\u3073\u6c11\u6cd5\uff11\u6761\uff13\u9805\u306b\u9055\u80cc\u3059\u308b\u3002<\/p>\n<\/div>\n

\u2462\u30001977\u5e74OECD\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\uff14\u6761\u306e\u6539\u5b9a\u53ca\u307310\u6761\u306e\u53d7\u76ca\u8005\u6761\u9805\u306e\u5c0e\u5165\uff08\u963f\u90e8\u96ea\u5b50\u300c\u79df\u7a0e\u6761\u7d04\u4e0a\u306e\u53d7\u76ca\u8005\u6761\u9805\u306e\u610f\u7fa9\u3068\u305d\u306e\u9069\u7528\u7bc4\u56f2\u300d\u56fd\u969b\u53d6\u5f15\u6cd5\u5b66\u4f1a\uff16\u53f7\uff082021\uff0967\u9801\u4ee5\u4e0b\u3092\u7b46\u8005\u8981\u7d04\uff09<\/span><\/h4>\n
\n\t\t

\u53d7\u76ca\u8005\u6761\u9805\u306e\u63d0\u6848\u306f\u3001\u30a4\u30ae\u30ea\u30b9\u56fd\u5185\u6cd5\u306e\u4e8b\u60c5\u3067\u3001\u5358\u306a\u308b\u540d\u7fa9\u4eba\u304c\u3001\u914d\u5f53\u3001\u5229\u5b50\u53ca\u3073\u4f7f\u7528\u6599\u306b\u3064\u3044\u3066\u6e90\u6cc9\u5730\u56fd\u3067\u306e\u5f53\u8a72\u6240\u5f97\u306b\u4fc2\u308b\u6e90\u6cc9\u8ab2\u7a0e\u306e\u6e1b\u514d\u3092\u4eab\u53d7\u3067\u304d\u308b\u65e8\u306e\u6761\u7d04\u4e0a\u306e\u7279\u5178\u3092\u6feb\u7528\u3059\u308b\u3053\u3068\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306e\u307f\u306a\u3089\u305a\u30011977\u5e74\u306e\u6539\u5b9a\u524d\u306e1963\u5e74\u5f53\u6642\u306eOECD\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u306e\u898f\u5b9a\u306e\u4e0d\u5099\u3092\u6307\u6458\u3059\u308b\u3053\u3068\u3092\u610f\u56f3\u3057\u3066\u3044\u305f\u3068\u3055\u308c\u308b\u3002<\/p>\n<\/div>\n

\u2463\u3000\u672c\u4ef6\uff33\u9280\u884c\uff32\u4e8b\u4ef6\u3078\u306e\u5f53\u3066\u306f\u3081<\/h4>\n

\uff33\u9280\u884c\uff32\u4e8b\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u56fd\u5185\u6cd5\u306e\u7a0e\u7387\u3068\u79df\u7a0e\u6761\u7d04\u306e\u9650\u5ea6\u7a0e\u7387\u304c10\uff05\u3068\u540c\u3058\u3067\u3042\u308b\u305f\u3081\u3001\uff33\u9280\u884c\u306f\u3044\u305a\u308c\u306e\u7a0e\u7387\u3092\u9069\u7528\u3057\u3066\uff2b\u793e\u304b\u3089\u306e\u5229\u5b50\u6e90\u6cc9\u7a0e\u3092\u7d0d\u4ed8\u3057\u3001\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u6e90\u6cc9\u7a0e\u7d0d\u4ed8\u8a3c\u660e\u66f8\u3092\u53d6\u5f97\u3057\u305f\u304b\u306f\u3001\u672c\u4e8b\u4ef6\u306e\u5224\u6c7a\u6587\u304b\u3089\u306f\u4e0d\u660e\u3067\u3042\u308b\u3002<\/p>\n

\u3082\u3057\u3001\uff33\u9280\u884c\u304c\u3001\u539f\u5247\u901a\u308a\u79df\u7a0e\u6761\u7d04\uff08\u9650\u5ea6\u7a0e\u738710\uff05\uff09\u3092\u9069\u7528\u3057\u3001\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u6e90\u6cc9\u7a0e\u7d0d\u4ed8\u8a3c\u660e\u66f8\u3092\u53d6\u5f97\u3057\u305f\u306a\u3089\u3070\u3001\u4e0a\u8a18\u2462\u306e\u3068\u304a\u308a\u53d7\u76ca\u8005\u6761\u9805\u304c\u6e90\u6cc9\u8ab2\u7a0e\u306e\u6feb\u7528\u9632\u6b62\u898f\u5b9a\u3067\u3042\u308b\u3053\u3068\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\uff33\u9280\u884c\u306f\u5358\u306a\u308b\u5229\u5b50\u306e\u53d7\u9818\u8005\u306b\u3068\u3069\u307e\u308a\u53d7\u76ca\u8005\u3067\u306f\u306a\u3044\u304b\u3089\u3001\u3053\u306e\u884c\u4f7f\u306f\u65e5\u8c6a\u79df\u7a0e\u6761\u7d04\uff18\u6761\u306b\u9055\u53cd\u3057\u3001\u6761\u7d04\u4e0a\u306e\u7279\u5178\u3092\u6feb\u7528\u3057\u305f\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n

\uff08\uff13\uff09\u3000\u30b1\u30fc\u30b9\u2161\uff08\u53d7\u76ca\u8005\u6761\u9805\u4ed8\u304d\u56fd\u5185\u6cd5\u9069\u7528\uff1a\uff33\u9280\u884c\uff30\u4e8b\u4ef6\uff09<\/strong><\/h4>\n

\u2460\u3000\u6761\u6587\uff1a\u30e1\u30ad\u30b7\u30b3\u56fd\u5185\u6240\u5f97\u7a0e\u6cd5\uff082021\u5e74\uff08\u4ee4\u548c\uff13\u5e74\uff09\u6642\u70b9\uff09\u3088\u308a\u7b46\u8005\u8981\u7d04<\/h4>\n

\uff08\u2170\uff09\u3000152\u6761\uff1a\u56fd\u5916\u306e\u91d1\u878d\u6a5f\u95a2\u4ee5\u5916\u306e\u6e90\u6cc9\u7a0e\u7387<\/strong><\/p>\n

1.92\uff05\uff5e35.00\uff05\u306e\u7a0e\u7387\uff08\u8d85\u904e\u7d2f\u9032\u65b9\u5f0f\uff09\u3067\u8ab2\u7a0e\u3002
\n2006\u5e74\u6642\u70b9\u306f3.00\uff05\uff5e28.00\uff05\u306e\u7a0e\u7387\u3067\u3042\u3063\u305f\u3002<\/p>\n

\uff08\u2171\uff09\u3000166\u6761\uff1a\u56fd\u5916\u306e\u91d1\u878d\u6a5f\u95a2\u306e\u6e90\u6cc9\u7a0e\u7387\uff082006\u5e74\u3082\u540c\u69d8\uff09<\/strong><\/p>\n

\n\t\t

\uff41\uff0e\u91d1\u878d\u696d\u3092\u55b6\u3080\u5916\u56fd\u6cd5\u4eba\u306b\u306f\u533a\u5206\u3054\u3068\u306b4.9\uff05\uff5e21\uff05\u306e\u6e90\u6cc9\u7a0e\u304c\u8ab2\u7a0e\u3002<\/p>\n

\uff42\uff0e\u91d1\u878d\u6a5f\u95a2\u7b49\u306b\u5bfe\u3059\u308b\u4e00\u5b9a\u306e\u5229\u5b50\u306b\u5bfe\u3057\u3066\u306f10\uff05\u306e\u8efd\u6e1b\u6e90\u6cc9\u7a0e\u304c\u8ab2\u7a0e\u3002\u305f\u3060\u3057\u300110\uff05\u9069\u7528\u5bfe\u8c61\u91d1\u878d\u6a5f\u95a2\u3092beneficiarias efectivas de los intereses\uff08\u5229\u5b50\u306e\u5b9f\u969b\u306e\u53d7\u76ca\u8005\uff09\u306b\u9650\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n

\uff08\u2172\uff09\u3000\u672c\u4ef6\uff33\u9280\u884c\uff30\u4e8b\u4ef6\u3078\u306e\u5f53\u3066\u306f\u3081<\/strong><\/p>\n

\u672c\u4ef6\u4e8b\u6848\u3067\uff33\u9280\u884c\u304c\u30e1\u30ad\u30b7\u30b3\u56fd\u306b\u652f\u6255\u3063\u305f\u6e90\u6cc9\u7a0e\u306f\u3001\u5224\u6c7a\u6587\u306b\u3088\u308c\u307010\uff05\u3067\u306f\u306a\u304f15\uff05\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u3067\u3042\u3063\u305f\u3002\u3053\u306e\u5dee\u7570\u306e\u7406\u7531\u306f\u7a0e\u7387\u306e\u5909\u66f4\u3068\u3082\u601d\u308f\u308c\u308b\u304c\u78ba\u8a8d\u3067\u304d\u306a\u304b\u3063\u305f\u3002<\/p>\n

\u2461\u3000\u6e90\u6cc9\u5730\u56fd\u6cd5\u4ee4\u9055\u53cd\u6027\u306e\u691c\u8a0e\uff08\u524d\u8a18\uff08\uff12\uff09<\/strong>\u2461\u306e\uff08\u2170\uff09\u300c\u5f79\u52d9\u306e\u63d0\u4f9b\u5951\u7d04\u300d\u306e\u5185\u5bb9\u2776\u53ca\u3073\u2777\u306b\u3064\u3044\u3066\uff09<\/span><\/h4>\n

\uff08\u2170\uff09\u3000\u2776\u306b\u3064\u3044\u3066\u306e\u9055\u53cd\u6027<\/strong><\/p>\n

\u30e1\u30ad\u30b7\u30b3\u56fd\u306e\u7a0e\u5236\u4e0a\u4e00\u822c\u3067\u306f\u6e90\u6cc9\u7a0e35\uff05\uff08\u7d2f\u9032\u9650\u754c\u7a0e\u7387\uff09\u304c\u8ab2\u3055\u308c\u308b\u3079\u304d\u3068\u3053\u308d\u3001\uff33\u9280\u884c\u306f\u91d1\u878d\u6a5f\u95a2\u306b\u9069\u7528\u3055\u308c\u308b\u8efd\u6e1b\u6e90\u6cc9\u7a0e15\uff05\uff08\u73fe\u5728\u306e\u6240\u5f97\u7a0e\u3067\u306f10\uff05\uff09\u306e\u6e1b\u514d\u7533\u8acb\u3092\u884c\u3063\u305f\u3002\u3057\u304b\u3057\u3001\uff33\u9280\u884c\u306f\uff32\u4e8b\u4ef6\u3068\u540c\u69d8\u306b\u5229\u5b50\u306e\u53d7\u9818\u8005\u3067\u3042\u3063\u3066\u3082\u300c\u5229\u5b50\u306e\u5b9f\u969b\u306e\u53d7\u76ca\u8005\u300d\u3067\u306f\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u672c\u6765\u306f\u6e90\u6cc9\u7a0e\u6e1b\u514d\u7533\u8acb\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001\uff33\u9280\u884c\u306f\u7b2c\u4e09\u56fd\u306e\u4f01\u696d\uff30\u793e\u3068\u8b00\u3063\u3066\u6e90\u6cc9\u7a0e\u6e1b\u514d\u7533\u8acb\u6a29\u3092\u30e1\u30ad\u30b7\u30b3\u56fd\u304b\u3089\u8a50\u53d6\u3057\u305f\u3053\u3068\u306b\u306a\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n

\uff08\u2171\uff09\u3000\u2777\u306b\u3064\u3044\u3066\u306e\u9055\u53cd\u6027<\/strong><\/p>\n

\u524d\u8a18\uff08\uff12\uff09<\/strong>\u30b1\u30fc\u30b9\u2160\u306e\u2461\u79df\u7a0e\u6761\u7d04\u9055\u53cd\u6027\u306e\u691c\u8a0e\uff08\u2172\uff09\u3068\u540c\u69d8\u306b\u3001\u516c\u5e8f\u826f\u4fd7\u306b\u53cd\u3057\u3001\u6a29\u5229\u306e\u6feb\u7528\u306b\u8a72\u5f53\u3059\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u3002<\/p>\n

\uff08\uff14\uff09\u3000\u30b1\u30fc\u30b9\u2162\uff08\u53d7\u76ca\u8005\u6761\u9805\u7121\u3057\u56fd\u5185\u6cd5\u9069\u7528\uff1a\uff33\u9280\u884c\uff32\u4e8b\u4ef6\uff09<\/strong><\/h4>\n

\u2460\u3000\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u7a0e\u52d9\u5f53\u5c40\u306e\u89e3\u8aac\u6587\u3088\u308a\u7b46\u8005\u8981\u7d04<\/h4>\n
\n\t\t

Australian Government Australian Taxation Office<\/p>\n

\uff08\uff11\uff09Corporate-Withholding taxes\uff08Last reviewed - 20 June 2022\uff09<\/span><\/p>\n

Non-treaty Recipient\u3000Interest\u3000WHT\u300010\uff05<\/p>\n

Treaty Recipient\uff08\u203b\uff12\uff09 <\/span>Japan\u3000Interest\u3000WHT\u30000\/10\uff05<\/p>\n

\uff08\uff12\uff09Withholding Rate is :<\/span><\/p>\n

\u30fb10\uff05 for interest payments<\/p>\n

\u30fb30\uff05 for unfranked dividend and royalty paymants.<\/p>\n

These rates apply to all payees unless<\/strong>\uff1a<\/p>\n

\u30fbthe payment is made to a resident of a over country which has a tax treaty with Australia<\/p>\n

\u30fba lower rate is specified in the relevant treaty.<\/p>\n

If this is the case, the lower treaty rate will apply.<\/p>\n

Tax treaties are special agreements that Australia has entered into with 40 countries and help prevent the same income being taxed more than once.<\/p>\n<\/div>\n

\uff08\u203b\uff12\uff09<\/span>\u3000beneficial owner\uff08\u53d7\u76ca\u8005\uff09\u3067\u306a\u304f\u3001Recipient\uff08\u53d7\u9818\u8005\uff09\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/span><\/p>\n

\u2461\u3000\u672c\u4ef6\uff33\u9280\u884c\uff32\u4e8b\u4ef6\u3078\u306e\u5f53\u3066\u306f\u3081<\/h4>\n

\u4ee5\u4e0a\u304b\u3089\u3001\uff33\u9280\u884c\uff32\u4e8b\u4ef6\u306e\u5834\u5408\u3001\u79df\u7a0e\u6761\u7d04\u306e\u7a0e\u7387\u3068\u56fd\u5185\u6cd5\u306e\u7a0e\u7387\u304c\u540c\u3058\u3067\u3042\u308a\u3001\u3044\u305a\u308c\u3092\u9069\u7528\u3057\u305f\u304b\u306f\u4e0d\u660e\u3067\u3042\u308b\u304c\u3001\u7d0d\u7a0e\u8005\u306e\u9078\u629e\u3092\u8a31\u3059\u3082\u306e\u3068\u601d\u308f\u308c\u308b\u3002\u672c\u30b1\u30fc\u30b9\u3067\u306f\u3001\uff33\u9280\u884c\u306f\u5358\u306a\u308b\u5229\u5b50\u306e\u53d7\u9818\u8005\u3067\u3042\u308b\u3053\u3068\u3092\u8a8d\u8b58\u3057\u305f\u305f\u3081\u3001\u53d7\u76ca\u8005\u6761\u9805\u306e\u898f\u5236\u304c\u3042\u308b\u79df\u7a0e\u6761\u7d04\u3067\u306f\u306a\u304f\u3001\u898f\u5236\u306e\u306a\u3044\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u56fd\u5185\u6cd5\u306b\u3088\u308b\u6e90\u6cc9\u7a0e\u306e\u652f\u6255\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u306b\u3064\u3044\u3066\u3001\u9055\u53cd\u6027\u306e\u691c\u8a0e\u3092\u884c\u3046\u3002<\/p>\n

\u2462\u3000\u6e90\u6cc9\u5730\u56fd\u6cd5\u4ee4\u9055\u53cd\u6027\u306e\u691c\u8a0e\uff08\u524d\u8a18\uff08\uff12\uff09<\/strong>\u2461\u306e\uff08\u2170\uff09\u300c\u5f79\u52d9\u306e\u63d0\u4f9b\u5951\u7d04\u300d\u306e\u5185\u5bb9\u2776\u53ca\u3073\u2777\u306b\u3064\u3044\u3066\uff09<\/span><\/h4>\n

\u9280\u884c\u306e\u6e90\u6cc9\u7a0e\u7d0d\u4ed8\u884c\u70ba\u306f\u3001\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u95a2\u4fc2\u3067\u306f\u3001\u540c\u56fd\u5185\u6cd5\u306b\u5247\u3063\u305f\u9069\u6cd5\u306a\u6e90\u6cc9\u7a0e\u306e\u7d0d\u4ed8\u884c\u70ba\u3068\u306a\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u2776\u306b\u3064\u3044\u3066\u306f\u9055\u6cd5\u6027\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3002\u2777\u306b\u3064\u3044\u3066\u306f\u3001\u524d\u8a18\uff08\uff12\uff09<\/strong>\u30b1\u30fc\u30b9\u2160\u306e\u2461\u79df\u7a0e\u6761\u7d04\u9055\u53cd\u6027\u306e\u691c\u8a0e\uff08\u2172\uff09\u3068\u540c\u69d8\u306b\u3001\u516c\u5e8f\u826f\u4fd7\u306b\u53cd\u3057\u3001\u6a29\u5229\u306e\u6feb\u7528\u306b\u8a72\u5f53\u3059\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u3002<\/p>\n

\uff08\uff08\u305d\u306e\uff13\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