{"id":1179,"date":"2025-04-20T11:35:11","date_gmt":"2025-04-20T11:35:11","guid":{"rendered":"https:\/\/uja.in\/jp\/?p=1179"},"modified":"2025-07-18T15:25:45","modified_gmt":"2025-07-18T15:25:45","slug":"permanent-establishment-risk-in-india-tax-liability-solutions","status":"publish","type":"post","link":"https:\/\/uja.in\/jp\/blog\/taxation-times\/permanent-establishment-risk-in-india-tax-liability-solutions\/","title":{"rendered":"\u30a4\u30f3\u30c9\u3067\u306e\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u306e\u30ea\u30b9\u30af\uff1a\u7a0e\u52d9\u8ca0\u62c5\u306b\u5bfe\u3059\u308b\u89e3\u6c7a\u7b56"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1179\" class=\"elementor elementor-1179\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3c77dd23 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3c77dd23\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2ce6b871\" data-id=\"2ce6b871\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4c743514 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4c743514\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-6892772c\" data-id=\"6892772c\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-22f0a9dd elementor-widget elementor-widget-heading\" data-id=\"22f0a9dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Taxation <span style=\"color: #ee1122\">Times  <\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78e70c8b elementor-widget elementor-widget-heading\" data-id=\"78e70c8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">April<span style=\"color: #ee1122\"> 2025<\/span><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4675140a elementor-widget elementor-widget-image\" data-id=\"4675140a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1100\" height=\"272\" src=\"https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/04\/Permanent-Establishment-Risk-in-India-Tax-Liability-Solutions-Banner.jpg\" class=\"attachment-full size-full wp-image-1185\" alt=\"\" srcset=\"https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/04\/Permanent-Establishment-Risk-in-India-Tax-Liability-Solutions-Banner.jpg 1100w, https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/04\/Permanent-Establishment-Risk-in-India-Tax-Liability-Solutions-Banner-300x74.jpg 300w, https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/04\/Permanent-Establishment-Risk-in-India-Tax-Liability-Solutions-Banner-1024x253.jpg 1024w, https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/04\/Permanent-Establishment-Risk-in-India-Tax-Liability-Solutions-Banner-768x190.jpg 768w\" sizes=\"(max-width: 1100px) 100vw, 1100px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-6dac5cb3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6dac5cb3\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-449e2f95\" data-id=\"449e2f95\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5344847b elementor-widget elementor-widget-heading\" data-id=\"5344847b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Introduction <span style=\"color: #ee1122\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d61c21a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1d61c21a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-42739fd9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"42739fd9\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1cd6592c\" data-id=\"1cd6592c\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1c4b05e5 elementor-author-box--layout-image-above elementor-author-box--align-center elementor-widget elementor-widget-author-box\" data-id=\"1c4b05e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<div  class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/01\/Anjali-Darak-Manager-Direct-Tax.png\" alt=\"Picture of by Anjali Darak\" loading=\"lazy\">\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<div >\n\t\t\t\t\t\t<h6 class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tby Anjali Darak\t\t\t\t\t\t<\/h6>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t<p>Manager - Direct Tax<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-11d1964b\" data-id=\"11d1964b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-321ac5dc elementor-widget elementor-widget-text-editor\" data-id=\"321ac5dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u5916\u56fd\u4f01\u696d\u304c\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u6052\u4e45\u7684\u65bd\u8a2d\uff08Permanent Establishment\uff1aPE\uff09\u30ea\u30b9\u30af\u3092\u7406\u89e3\u3057\u3001\u4e88\u671f\u305b\u306c\u8ab2\u7a0e\u7fa9\u52d9\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306e\u5305\u62ec\u7684\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<br \/>PE\u306e\u6982\u5ff5\u3092\u306f\u3058\u3081\u5916\u56fd\u4f01\u696d\u304c\u610f\u56f3\u305b\u305a\u306bPE\u3068\u898b\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u4e00\u822c\u7684\u306a\u30b1\u30fc\u30b9\u3001\u305d\u3057\u3066\u305d\u306e\u3088\u3046\u306a\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306e\u5b9f\u8df5\u7684\u306a\u5bfe\u7b56\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p><p>\u3053\u306e\u8a18\u4e8b\u304c\u307f\u306a\u3055\u3093\u306e\u304a\u5f79\u306b\u305f\u3064\u3053\u3068\u3092\u9858\u3063\u3066\u3044\u307e\u3059\u3002<\/p><p>\u307e\u305f\u3001\u3053\u306e\u8a18\u4e8b\u306b\u95a2\u3059\u308b\u3054\u610f\u898b\u306a\u3069\u304c\u3042\u308a\u307e\u3057\u305f\u3089\u3001<a href=\"mailto:info@uja.in\">info@uja.in<\/a>\u307e\u3067\u3001\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002<\/p><p>UJA Tax Team<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-62258625 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"62258625\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1194eacf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1194eacf\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-2cecbc2b\" data-id=\"2cecbc2b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4bd20bce elementor-widget elementor-widget-heading\" data-id=\"4bd20bce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u30a4\u30f3\u30c9\u3067\u306ePE\u30ea\u30b9\u30af\uff1a\u5916\u56fd\u4f01\u696d\u304c<span style=\"color: #ee1122\">\u4e88\u671f\u305b\u306c\u7a0e\u8ca0\u62c5\u3092\u56de\u907f\u3059\u308b\u65b9\u6cd5\n<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c0f5fd4 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7c0f5fd4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d99173a elementor-widget elementor-widget-text-editor\" data-id=\"7d99173a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u306f\u3001\u5916\u56fd\u4f01\u696d\u306e\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u4e8b\u696d\u6d3b\u52d5\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u3092\u6c7a\u5b9a\u3059\u308b\u91cd\u8981\u306a\u6982\u5ff5\u3067\u3042\u308a\u3001\u56fd\u969b\u7a0e\u52d9\u306e\u5206\u91ce\u306b\u304a\u3044\u3066\u5927\u304d\u306a\u610f\u5473\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002 \u30b0\u30ed\u30fc\u30d0\u30eb\u30d3\u30b8\u30cd\u30b9\u306e\u62e1\u5927\u3068\u30a4\u30f3\u30c9\u306e\u8907\u96d1\u306a\u7a0e\u5236\u3092\u8e0f\u307e\u3048\u3001\u5916\u56fd\u4f01\u696d\u306f\u4e88\u671f\u305b\u306c\u8ab2\u7a0e\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u5e38\u306b\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u305d\u308c\u3067\u306f\u3001\u65e9\u901f\u3001PE\u306e\u8a73\u7d30\u3068\u3068\u3082\u306b\u3001\u610f\u56f3\u305b\u305a\u306bPE\u3068\u307f\u306a\u3055\u308c\u308b\u3053\u3068\u306e\u306a\u3044\u3088\u3046\u3001\u6ce8\u610f\u70b9\u3092\u3054\u8aac\u660e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2b0dcaca elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2b0dcaca\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-11d0f331\" data-id=\"11d0f331\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1dd98ea7 elementor-widget elementor-widget-heading\" data-id=\"1dd98ea7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">PE\uff08\u6052\u4e45\u7684\u65bd\u8a2d\uff09\u3068\u306f\uff1f<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-31d8901d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"31d8901d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-783467cb elementor-widget elementor-widget-text-editor\" data-id=\"783467cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>PE<\/b>\u3068\u306f\u3001\u5916\u56fd\u4f01\u696d\u304c\u30a4\u30f3\u30c9\u3067\u4e8b\u696d\u3092\u884c\u3046\u305f\u3081\u306e\u6052\u5e38\u7684\u306a\u4e8b\u696d\u62e0\u70b9\u3084\u3001\u5f93\u5c5e\u4ee3\u7406\u4eba\u3092\u6307\u3057\u307e\u3059\u3002\u30a4\u30f3\u30c9\u306bPE\u304c\u5b58\u5728\u3059\u308b\u3068\u3001\u5f53\u8a72\u5916\u56fd\u4f01\u696d\u306f\u30a4\u30f3\u30c9\u56fd\u5185\u304b\u3089\u5f97\u305f\u6240\u5f97\u306b\u5bfe\u3057\u3066\u30a4\u30f3\u30c9\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p><p>\u30a4\u30f3\u30c9\u3067\u4f01\u696d\u304c\u8ab2\u7a0e\u30ea\u30b9\u30af\u3068\u306a\u308a\u3046\u308b\u4e3b\u306aPE\u306e\u7a2e\u985e\u306f\u4ee5\u4e0b\u306e2\u3064\u3067\u3059\uff1a<\/p><ul><li><b>\u56fa\u5b9a\u7684\u65bd\u8a2d<\/b><b>PE<\/b><b>\uff08<\/b><b>Fixed Place<\/b><b> PE<\/b><b>\uff09<\/b><br \/>\u30a4\u30f3\u30c9\u56fd\u5185\u306b\u304a\u3044\u3066\u4e8b\u696d\u6d3b\u52d5\u304c\u884c\u308f\u308c\u308b\u7269\u7406\u7684\u306a\u5834\u6240\uff08\u4f8b\uff1a\u30aa\u30d5\u30a3\u30b9\u3001\u5de5\u5834\u3001\u4f5c\u696d\u6240\u306a\u3069\uff09<\/li><li><b>\u5f93\u5c5e\u4ee3\u7406\u4eba<\/b><b>PE<\/b><b>\uff08<\/b><b>Dependent Agent PE<\/b><b>\uff09<\/b><br \/>\u5916\u56fd\u4f01\u696d\u3092\u4ee3\u8868\u3057\u3066\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u6a29\u9650\u3092\u6301\u3064\u4ee3\u7406\u4eba\u3084\u4ee3\u8868\u8005\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u306b\u767a\u751f\u3059\u308bPE<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f802728 elementor-widget elementor-widget-heading\" data-id=\"f802728\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u30a4\u30f3\u30c9\u306b\u304a\u3044\u3066PE\u30ea\u30b9\u30af\u304c\u3069\u306e\u3088\u3046\u306b\u767a\u751f\u3059\u308b\u304b<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99c5e45 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"99c5e45\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23d9f49e elementor-widget elementor-widget-text-editor\" data-id=\"23d9f49e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u5916\u56fd\u4f01\u696d\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u72b6\u6cc1\u3067\u610f\u56f3\u305b\u305a\u30a4\u30f3\u30c9\u306bPE\u3092\u5f62\u6210\u3057\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p><ul><li><b>\u56fa\u5b9a\u7684\u65bd\u8a2d\u306e\u8a2d\u7f6e<br \/><\/b>\u5916\u56fd\u4f01\u696d\u304c\u30a4\u30f3\u30c9\u3067\u30aa\u30d5\u30a3\u30b9\u3001\u5009\u5eab\u3001\u5de5\u5834\u306a\u3069\u3092\u4e00\u5b9a\u671f\u9593\uff08\u901a\u5e386\u304b\u6708\u4ee5\u4e0a\uff09\u904b\u55b6\u3059\u308b\u5834\u5408\u3001\u56fa\u5b9a\u7684\u65bd\u8a2dPE\u304c\u8a8d\u5b9a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u300c\u4e00\u6642\u7684\u306a\u300d\u30aa\u30d5\u30a3\u30b9\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u3053\u3067\u884c\u308f\u308c\u308b\u6d3b\u52d5\u306e\u6027\u8cea\u306b\u3088\u3063\u3066\u306fPE\u3068\u898b\u306a\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/li><li><b>\u5f93\u5c5e\u4ee3\u7406\u4eba\u306e\u6d3b\u52d5<br \/><\/b>\u5916\u56fd\u4f01\u696d\u306e\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u4ee3\u7406\u4eba\u304c\u3001\u305d\u306e\u4f01\u696d\u3092\u4ee3\u8868\u3057\u3066\u7d99\u7d9a\u7684\u306b\u5951\u7d04\u306e\u4ea4\u6e09\u3084\u7de0\u7d50\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3001PE\u304c\u5f62\u6210\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u5358\u306a\u308b\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u3084\u55b6\u696d\u6d3b\u52d5\u3092\u8d85\u3048\u305f\u3001\u5b9f\u8cea\u7684\u306a\u5951\u7d04\u6a29\u9650\u304c\u4ee3\u7406\u4eba\u306b\u59d4\u306d\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/li><li><b>\u72ec\u7acb\u4ee3\u7406\u4eba\u3068\u305d\u306e\u30ea\u30b9\u30af<br \/><\/b>\u6cd5\u5f8b\u4e0a\u3001\u72ec\u7acb\u4ee3\u7406\u4eba\u306fPE\u3092\u69cb\u6210\u3057\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\u3057\u304b\u3057\u3001\u5f53\u8a72\u4ee3\u7406\u4eba\u304c\u5b9f\u8cea\u7684\u306b\u305d\u306e\u5916\u56fd\u4f01\u696d\u306e\u305f\u3081\u306b\u696d\u52d9\u3092\u884c\u3044\u3001\u30a4\u30f3\u30c9\u56fd\u5185\u3067\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u3084\u306f\u308aPE\u30ea\u30b9\u30af\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/li><li><b>\u30d0\u30fc\u30c1\u30e3\u30eb\u306a\u5b58\u5728\u3068\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08<br \/><\/b>\u8fd1\u5e74\u3001\u4f01\u696d\u6d3b\u52d5\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u5316\u304c\u9032\u3080\u4e2d\u3067\u3001\u30c7\u30b8\u30bf\u30eb\u3084\u30d0\u30fc\u30c1\u30e3\u30eb\u306a\u4e8b\u696d\u904b\u55b6\u304cPE\u30ea\u30b9\u30af\u3092\u751f\u3058\u3055\u305b\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u4f8b\u3048\u3070\u3001\u5916\u56fd\u4f01\u696d\u304c\u30c7\u30b8\u30bf\u30eb\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3092\u901a\u3058\u3066\u30a4\u30f3\u30c9\u3067\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u4e8b\u696d\u306e\u7ba1\u7406\u72b6\u6cc1\u3001\u30c7\u30b8\u30bf\u30eb\u6d3b\u52d5\u306e\u5185\u5bb9\u3001\u7269\u7406\u7684\u62e0\u70b9\u306e\u6709\u7121\u306a\u3069\u306b\u5fdc\u3058\u3066\u3001PE\u304c\u6210\u7acb\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3787d7e4 elementor-widget elementor-widget-heading\" data-id=\"3787d7e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u5916\u56fd\u4f01\u696d\u304cPE\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306e\u30b9\u30c6\u30c3\u30d7<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f983bfe elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4f983bfe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fa8aff5 elementor-widget elementor-widget-text-editor\" data-id=\"1fa8aff5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><b>\u6d3b\u52d5\u5185\u5bb9\u306e\u660e\u78ba\u306a\u6587\u66f8\u5316\uff1a<\/b><br \/>PE\u30ea\u30b9\u30af\u306b\u5bfe\u3059\u308b\u6700\u521d\u306e\u9632\u5fa1\u624b\u6bb5\u306f\u3001\u5916\u56fd\u4f01\u696d\u304c\u30a4\u30f3\u30c9\u3067\u884c\u3046\u6d3b\u52d5\u3092\u8a73\u7d30\u306b\u6587\u66f8\u5316\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u306b\u306f\u5951\u7d04\u66f8\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u5408\u610f\u66f8\u3001\u696d\u52d9\u8a18\u9332\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u4f01\u696d\u306f\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u696d\u52d9\u306e\u7bc4\u56f2\u3092\u660e\u78ba\u306b\u5b9a\u3081\u3001\u5f93\u696d\u54e1\u3084\u4ee3\u7406\u4eba\u304c\u305d\u306e\u7bc4\u56f2\u3092\u8d85\u3048\u3066\u6d3b\u52d5\u3057\u306a\u3044\u3088\u3046\u5fb9\u5e95\u3057\u307e\u3057\u3087\u3046\u3002<\/li><li><b>PE<\/b><b>\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306e\u696d\u52d9\u69cb\u6210<\/b>\uff1a<br \/>\u5916\u56fd\u4f01\u696d\u306f\u3001\u56fa\u5b9a\u7684\u65bd\u8a2d\u306e\u8a2d\u7f6e\u3068\u3055\u308c\u308b\u306e\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u696d\u52d9\u306e\u69cb\u6210\u3092\u614e\u91cd\u306b\u8a2d\u8a08\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070 \u30aa\u30d5\u30a3\u30b9\u3084\u65bd\u8a2d\u306e\u8cc3\u8cb8\u5951\u7d04\u306f\u77ed\u671f\u9593\u306b\u3059\u308b\u3002<br \/>\u696d\u52d9\u6d3b\u52d5\u304c\u8a31\u5bb9\u3055\u308c\u308b\u6ede\u5728\u671f\u9593\u3092\u8d85\u3048\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u3002<br \/>\u5f93\u5c5e\u4ee3\u7406\u4eba\u3067\u306f\u306a\u304f\u72ec\u7acb\u4ee3\u7406\u4eba\u3092\u901a\u3058\u3066\u696d\u52d9\u3092\u884c\u3046\u3002<\/li><li><b>\u4ee3\u7406\u4eba\u306e\u72ec\u7acb\u6027\u306e\u78ba\u4fdd<\/b>\uff1a<br \/>\u30a4\u30f3\u30c9\u3067\u6d3b\u52d5\u3059\u308b\u4ee3\u7406\u4eba\u304c\u771f\u306b\u72ec\u7acb\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u4fdd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5916\u56fd\u4f01\u696d\u306f\u3001\u4ee3\u7406\u4eba\u306b\u5951\u7d04\u4ea4\u6e09\u3084\u7de0\u7d50\u306e\u6a29\u9650\u3092\u4e0e\u3048\u306a\u3044\u3088\u3046\u306b\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4ee3\u7406\u4eba\u306e\u5f79\u5272\u306f\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u306a\u3069\u306b\u9650\u5b9a\u3055\u308c\u3001\u6cd5\u7684\u62d8\u675f\u529b\u306e\u3042\u308b\u610f\u601d\u6c7a\u5b9a\u3084\u5951\u7d04\u7de0\u7d50\u306b\u306f\u95a2\u4e0e\u3055\u305b\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u3079\u304d\u3067\u3059\u3002<\/li><li><b>\u79df\u7a0e\u6761\u7d04\u30fb\u4e8c\u91cd\u8ab2\u7a0e\u9632\u6b62\u5354\u5b9a\uff08<\/b><b>DTAA<\/b><b>\uff09\u306e\u78ba\u8a8d<\/b>\uff1a<br \/>\u30a4\u30f3\u30c9\u306f\u591a\u304f\u306e\u56fd\u3068\u79df\u7a0e\u6761\u7d04\uff08DTAA\uff09\u3092\u7de0\u7d50\u3057\u3066\u304a\u308a\u3001\u65e5\u672c\u3068\u3082\u7de0\u7d50\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u6761\u7d04\u306f\u4e8c\u91cd\u8ab2\u7a0e\u3092\u56de\u907f\u3059\u308b\u3068\u3068\u3082\u306b\u3001PE\u30ea\u30b9\u30af\u306b\u95a2\u3059\u308b\u660e\u78ba\u306a\u5b9a\u7fa9\u3084\u514d\u9664\u306e\u898f\u5b9a\u3092\u542b\u3093\u3067\u3044\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u5916\u56fd\u4f01\u696d\u306f\u3001\u30a4\u30f3\u30c9\u3067\u4e8b\u696d\u3092\u69cb\u7bc9\u3059\u308b\u524d\u306b\u3053\u308c\u3089\u306e\u5354\u5b9a\u3092\u614e\u91cd\u306b\u5206\u6790\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li><li><b>\u5b9a\u671f\u7684\u306a\u7a0e\u52d9\u30ec\u30d3\u30e5\u30fc\u3068\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9<\/b>\uff1a<br \/>\u5916\u56fd\u4f01\u696d\u306f\u3001\u30a4\u30f3\u30c9\u306e\u7a0e\u6cd5\u306e\u5909\u66f4\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u3001\u5b9a\u671f\u7684\u306b\u30a4\u30f3\u30c9\u306e\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u3068\u696d\u52d9\u306e\u898b\u76f4\u3057\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002\u7279\u306b\u3001OECD\u306eBEPS\uff08\u7a0e\u6e90\u6d78\u98df\u3068\u5229\u76ca\u79fb\u8ee2\uff09\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u95a2\u9023\u3059\u308b\u30a4\u30f3\u30c9\u306e\u7a0e\u6cd5\u6539\u6b63\u306b\u6ce8\u76ee\u3057\u3001\u60f3\u5b9a\u5916\u306e\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/li><li><b>\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3068\u96fb\u5b50\u5546\u53d6\u5f15\u306b\u95a2\u3059\u308b\u8003\u616e<\/b>\uff1a<br \/>\u4e8b\u696d\u6d3b\u52d5\u304c\u30c7\u30b8\u30bf\u30eb\u30e2\u30c7\u30eb\u3078\u3068\u79fb\u884c\u3059\u308b\u4e2d\u3067\u3001\u5916\u56fd\u4f01\u696d\u306f\u81ea\u8eab\u306e\u4eee\u60f3\u7684\u306a\u4e8b\u696d\u904b\u55b6\u3084\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u304c\u3001\u30a4\u30f3\u30c9\u3067PE\u30ea\u30b9\u30af\u3092\u751f\u3058\u3055\u305b\u306a\u3044\u304b\u3092\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5916\u56fd\u306eE\u30b3\u30de\u30fc\u30b9\u4f01\u696d\u3084\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u304c\u30a4\u30f3\u30c9\u5c45\u4f4f\u8005\u306b\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u3001\u610f\u56f3\u305b\u305aPE\u3092\u69cb\u7bc9\u3057\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002\u4f01\u696d\u306f\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u306e\u4e8b\u696d\u6d3b\u52d5\u304c\u3069\u3053\u3067\u3069\u306e\u3088\u3046\u306b\u884c\u3063\u3066\u3044\u308b\u304b\u3092\u6ce8\u610f\u6df1\u304f\u76e3\u8996\u3057\u3001\u30d0\u30fc\u30c1\u30e3\u30eb\u306a\u5b58\u5728\u304c\u30a4\u30f3\u30c9\u306e\u7a0e\u6cd5\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li><li><b>\u696d\u52d9\u59d4\u8a17\u306b\u3088\u308b\u56fa\u5b9a\u7684\u65bd\u8a2d<\/b><b>PE<\/b><b>\u306e\u56de\u907f<\/b>\uff1a<br \/>\u5916\u56fd\u4f01\u696d\u306f\u3001\u5009\u5eab\u4fdd\u7ba1\u3001\u6d41\u901a\u3001\u7d44\u7acb\u306a\u3069\u306e\u696d\u52d9\u3092\u30a4\u30f3\u30c9\u306e\u72ec\u7acb\u3057\u305f\u7b2c\u4e09\u8005\u306b\u59d4\u8a17\u3059\u308b\u3053\u3068\u3067\u3001PE\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u30a4\u30f3\u30c9\u3067\u306e\u76f4\u63a5\u7684\u306a\u30d7\u30ec\u30bc\u30f3\u30b9\u3092\u5236\u9650\u3057\u3001PE\u306e\u6210\u7acb\u306e\u53ef\u80fd\u6027\u3092\u4e0b\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li><li><b>\u5730\u57df\u7d71\u62ec\u62e0\u70b9\uff08<\/b><b>RHQ<\/b><b>\uff09\u3084\u9023\u7d61\u4e8b\u52d9\u6240\u306e\u6d3b\u7528<\/b>\uff1a<br \/>\u5916\u56fd\u4f01\u696d\u306f\u3001\u9023\u7d61\u4e8b\u52d9\u6240\u3084\u5730\u57df\u7d71\u62ec\u62e0\u70b9\uff08Regional Headquarter: RHQ\uff09\u3068\u3044\u3063\u305f\u7d44\u7e54\u3092\u901a\u3058\u3066\u30a4\u30f3\u30c9\u3067\u6d3b\u52d5\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u3053\u308c\u3089\u306f\u3001\u6d3b\u52d5\u304c\u30d7\u30ed\u30e2\u30fc\u30b7\u30e7\u30f3\u3001\u5e02\u5834\u8abf\u67fb\u3001\u307e\u305f\u306f\u8abf\u6574\u306b\u53b3\u5bc6\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u308b\u9650\u308a\u3001PE\u3068\u306f\u898b\u306a\u3055\u308c\u307e\u305b\u3093\u3002\u5f53\u7136\u3001\u5229\u76ca\u3092\u751f\u307f\u51fa\u3059\u6d3b\u52d5\u3092\u884c\u3046\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-204e5172 elementor-widget elementor-widget-heading\" data-id=\"204e5172\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3\uff1a\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u5916\u56fd\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u306ePE\u30ea\u30b9\u30af<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77ad72cc elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"77ad72cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6925b5d1 elementor-widget elementor-widget-text-editor\" data-id=\"6925b5d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u5916\u56fd\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u304c\u3001\u77ed\u671f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u305f\u3081\u306b\u793e\u54e1\u3092\u30a4\u30f3\u30c9\u306b\u6d3e\u9063\u3057\u3001\u305d\u306e\u793e\u54e1\u305f\u3061\u304c\u73fe\u5730\u3067\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3068\u3084\u308a\u53d6\u308a\u3092\u884c\u3044\u3001\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3001\u696d\u52d9\u3092\u76e3\u7763\u3059\u308b\u5834\u5408\u3092\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u3053\u308c\u3089\u306e\u6d3b\u52d5\u304c\u4e00\u5b9a\u671f\u9593\u7d99\u7d9a\u3057\u305f\u308a\u3001\u30a4\u30f3\u30c9\u306b\u30aa\u30d5\u30a3\u30b9\u30b9\u30da\u30fc\u30b9\u3092\u8a2d\u3051\u305f\u308a\u3059\u308c\u3070\u3001\u5f53\u8a72\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u306f\u610f\u56f3\u3057\u3066\u306a\u304f\u3066\u3082PE\u3092\u8a2d\u7acb\u3057\u305f\u3068\u5224\u65ad\u3055\u308c\u3001\u3053\u308c\u3089\u306e\u6d3b\u52d5\u306b\u3088\u3063\u3066\u5f97\u3089\u308c\u305f\u53ce\u76ca\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p><p>\u3053\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u304c\u3053\u3046\u3057\u305f\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u306b\u306f\u3001\u30a4\u30f3\u30c9\u3067\u306e\u696d\u52d9\u304c\u4e00\u6642\u7684\u306a\u3082\u3067\u3042\u308a\u3001\u6052\u4e45\u7684\u306a\u30aa\u30d5\u30a3\u30b9\u3092\u8a2d\u7f6e\u305b\u305a\u3001\u793e\u54e1\u306e\u6d3b\u52d5\u304c\u52a9\u8a00\u306b\u3068\u3069\u307e\u3063\u305f\u3082\u306e\u3067\u53d6\u5f15\u7684\u306a\u696d\u52d9\u306b\u53ca\u3070\u306a\u3044\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-906d0b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"906d0b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-e2ceae4\" data-id=\"e2ceae4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-14bc8d46 elementor-widget elementor-widget-heading\" data-id=\"14bc8d46\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u307e\u3068\u3081<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-401668a6 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"401668a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-102a23e1 elementor-widget elementor-widget-text-editor\" data-id=\"102a23e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div 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\/>\u7e70\u308a\u8fd4\u3057\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u9032\u5316\u3057\u7d9a\u3051\u308b\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u3084\u56fd\u5883\u3092\u8d8a\u3048\u305f\u4e8b\u696d\u6d3b\u52d5\u306e\u5e83\u304c\u308a\u3092\u8003\u3048\u308b\u3068\u3001\u30a4\u30f3\u30c9\u306e\u7a0e\u6cd5\u306b\u95a2\u3059\u308b\u6700\u65b0\u60c5\u5831\u3092\u628a\u63e1\u3057\u3001\u5c02\u9580\u5bb6\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3001\u3053\u306e\u30ea\u30b9\u30af\u3092\u4e57\u308a\u8d8a\u3048\u308b\u3046\u3048\u3067\u6975\u3081\u3066\u91cd\u8981\u3067\u3059\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Taxation Times April 2025 Introduction 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