{"id":1397,"date":"2025-05-25T13:04:02","date_gmt":"2025-05-25T13:04:02","guid":{"rendered":"https:\/\/uja.in\/jp\/?p=1397"},"modified":"2025-08-30T09:34:54","modified_gmt":"2025-08-30T09:34:54","slug":"foreign-companies-and-their-tax-disputes-in-india","status":"publish","type":"post","link":"https:\/\/uja.in\/jp\/blog\/taxation-times\/foreign-companies-and-their-tax-disputes-in-india\/","title":{"rendered":"\u6240\u5f97\u7a0e\u7533\u544a\u306b\u304a\u3051\u308b\u56fd\u5916\u8cc7\u7523\u306e\u975e\u958b\u793a\uff1a\u6cd5\u7684\u306a\u7d50\u679c\u3092\u4f34\u3046\u91cd\u5927\u306a\u72af\u7f6a\u00a0"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1397\" class=\"elementor elementor-1397\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-78c15ff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"78c15ff\" 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-86d2597\" data-id=\"86d2597\" 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-64807952 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"64807952\" 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-7505d302\" data-id=\"7505d302\" 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-1b5fe1eb elementor-widget elementor-widget-heading\" data-id=\"1b5fe1eb\" 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-3deeca36 elementor-widget elementor-widget-heading\" data-id=\"3deeca36\" 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\u56fd\u5916\u306e<span style=\"color: #ee1122\">\u8cc7\u7523\u306e\u958b\u793a\n<\/span><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48e46dae elementor-widget elementor-widget-image\" data-id=\"48e46dae\" 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\/05\/UJA-Taxation-TImes-Foreign-Companies-and-Their-Tax-Disputes-in-India-Direct-Tax.png\" class=\"attachment-full size-full wp-image-1400\" alt=\"\" srcset=\"https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/05\/UJA-Taxation-TImes-Foreign-Companies-and-Their-Tax-Disputes-in-India-Direct-Tax.png 1100w, https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/05\/UJA-Taxation-TImes-Foreign-Companies-and-Their-Tax-Disputes-in-India-Direct-Tax-300x74.png 300w, https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/05\/UJA-Taxation-TImes-Foreign-Companies-and-Their-Tax-Disputes-in-India-Direct-Tax-1024x253.png 1024w, https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/05\/UJA-Taxation-TImes-Foreign-Companies-and-Their-Tax-Disputes-in-India-Direct-Tax-768x190.png 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-558da8dc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"558da8dc\" 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-68b91afc\" data-id=\"68b91afc\" 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-5f7b20b0 elementor-widget elementor-widget-heading\" data-id=\"5f7b20b0\" 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-6d87f2fe elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6d87f2fe\" 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-7eec3b7b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7eec3b7b\" 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-5f63ae3f\" data-id=\"5f63ae3f\" 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-45569713 elementor-author-box--layout-image-above elementor-author-box--align-center elementor-widget elementor-widget-author-box\" data-id=\"45569713\" 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-4d5dc3b6\" data-id=\"4d5dc3b6\" 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-1aeb649f elementor-widget elementor-widget-text-editor\" data-id=\"1aeb649f\" 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>\u5168\u4e16\u754c\u7684\u306b\u91d1\u878d\u76e3\u8996\u304c\u5f37\u5316\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u3053\u30a4\u30f3\u30c9\u3067\u3082\u3001\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3068\u3057\u3066\u56fd\u5916\u306b\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u306e\u958b\u793a\u306e\u91cd\u8981\u5ea6\u304c\u5897\u3057\u3066\u3044\u307e\u3059\u3002\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u306b\u3053\u308c\u3089\u306e\u8cc7\u7523\u3092\u5831\u544a\u3057\u306a\u3044\u5834\u5408\u3001\u30a4\u30f3\u30c9\u306e\u7a0e\u6cd5\u306b\u57fa\u3065\u304d\u3001\u91cd\u3044\u7f70\u91d1\u3084\u5229\u606f\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u5211\u4e8b\u8a34\u8ffd\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p><p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u958b\u793a\u4e0d\u5c65\u884c\u304c\u53ca\u307c\u3059\u4e3b\u306a\u6cd5\u7684\u5f71\u97ff\u3068\u3001\u7d0d\u7a0e\u8005\u304c\u7a0e\u52d9\u3092\u9075\u5b88\u3059\u308b\u91cd\u8981\u6027\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p><p>\u3053\u306e\u8a18\u4e8b\u306b\u95a2\u3059\u308b\u3054\u610f\u898b\u306a\u3069\u304c\u3042\u308a\u307e\u3057\u305f\u3089\u3001<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"mailto:info@uja.in\">info@uja.in<\/a><\/span>\u307e\u3067\u3001\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002<\/p><p><strong>UJA Tax Team<\/strong><\/p><p style=\"text-align: right;\">2025\u5e745\u6708\u4f5c\u6210<\/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-6fbcac6d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6fbcac6d\" 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-69a2e6f6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"69a2e6f6\" 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-4b53f13b\" data-id=\"4b53f13b\" 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-7d013eed elementor-widget elementor-widget-heading\" data-id=\"7d013eed\" 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\">\u6240\u5f97\u7a0e\u7533\u544a\u306b\u304a\u3051\u308b\u56fd\u5916\u8cc7\u7523\u306e\u975e\u958b\u793a : <span style=\"color: #ee1122\">\u6cd5\u7684\u306a\u7d50\u679c\u3092\u4f34\u3046\u53ef\u80fd\u6027\u3082<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68792aea elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"68792aea\" 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-7ec459d0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7ec459d0\" 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-69d4f7cc\" data-id=\"69d4f7cc\" 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-41d4ee42 elementor-widget elementor-widget-text-editor\" data-id=\"41d4ee42\" 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>\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u304c\u9032\u3080\u73fe\u4ee3\u3067\u306f\u3001\u500b\u4eba\u304c\u56fd\u5883\u3092\u8d8a\u3048\u3066\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u3001\u6240\u5f97\u3092\u5f97\u308b\u3053\u3068\u304c\u7279\u5225\u306a\u3053\u3068\u3067\u306f\u306a\u304f\u306a\u308a\u3064\u3064\u3042\u308a\u307e\u3059\u3002\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u78ba\u4fdd\u3057\u3001\u4e0d\u6b63\u306a\u91d1\u878d\u306e\u6d41\u308c\u3092\u6291\u5236\u3059\u308b\u305f\u3081\u3001\u5404\u56fd\u653f\u5e9c\u306f\u56fd\u5916\u6240\u5f97\u3084\u8cc7\u7523\u306e\u958b\u793a\u306b\u95a2\u3057\u3066\u53b3\u683c\u306a\u898f\u5236\u3092\u5c0e\u5165\u3057\u3066\u3044\u307e\u3059\u3002<\/p><p>\u30a4\u30f3\u30c9\u3067\u306f\u3001\u5c45\u4f4f\u65e5\u6570\u306b\u3088\u3063\u3066\u975e\u5c45\u4f4f\u8005\uff08Non Resident: NR\uff09\u3001\u975e\u901a\u5e38\u306e\u5c45\u4f4f\u8005(Resident but Not Ordinary Resident: RNOR)\u3001\u901a\u5e38\u306e\u5c45\u4f4f\u8005(Resident Ordinary Resident: ROR)\u306e\uff13\u3064\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u306b\u5224\u5b9a\u3055\u308c\u3001\u305d\u306e\u3046\u3061\u901a\u5e38\u306e\u5c45\u4f4f\u8005\u306f\u3001\u6d77\u5916\u4fdd\u6709\u8cc7\u7523\u3092\u6240\u5f97\u7a0e\u7533\u544a\u66f8(Income Tax Return: ITR)\u3067\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3092\u6020\u308b\u3068\u30011961\u5e74\u6240\u5f97\u7a0e\u6cd5\u304a\u3088\u30732015\u5e74\u30d6\u30e9\u30c3\u30af\u30de\u30cd\u30fc\u6cd5\u57fa\u3065\u304d\u3001\u91cd\u5927\u306a\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u9ad8\u984d\u306a\u7f70\u91d1\u3001\u5229\u606f\u3001\u3055\u3089\u306b\u306f\u5211\u4e8b\u8a34\u8ffd\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u3082\u3042\u308a\u5f97\u307e\u3059\u3002\u5b8c\u5168\u304b\u3064\u6b63\u78ba\u306a\u5831\u544a\u304c\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<div class=\"elementor-element elementor-element-71be82ab elementor-widget elementor-widget-heading\" data-id=\"71be82ab\" 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\u8cc7\u7523\u306e\u958b\u793a\u304c\u5fc5\u8981\u306a\u306e\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-2ab0596b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2ab0596b\" 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-71999496 elementor-widget elementor-widget-text-editor\" data-id=\"71999496\" 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>\u30a4\u30f3\u30c9\u7a0e\u6cd5\u4e0a\u3001\u5c45\u4f4f\u30b9\u30c6\u30fc\u30bf\u30b9\u304c<b>\u300c\u901a\u5e38\u5c45\u4f4f\u8005\u300d<\/b>\u306b\u5206\u985e\u3055\u308c\u308b\u500b\u4eba\u306b\u9650\u308a\u3001\u56fd\u5916\u8cc7\u7523\u306e\u958b\u793a\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u4ee5\u4e0b\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p><ul><li><b>\u5916\u56fd\u9280\u884c\u53e3\u5ea7<\/b><\/li><li><b>\u6d77\u5916\u6295\u8cc7\uff08\u682a\u5f0f\u3001\u50b5\u5238\u3001\u6295\u8cc7\u4fe1\u8a17\u3001\u4e0d\u52d5\u7523\u306a\u3069\uff09<\/b><\/li><li><b>\u5916\u56fd\u4fe1\u8a17\u307e\u305f\u306f\u53d7\u76ca\u6a29<\/b><\/li><li><b>\u6d77\u5916\u306b\u304a\u3051\u308b\u305d\u306e\u4ed6\u306e\u91d1\u92ad\u7684\u5229\u76ca\u307e\u305f\u306f\u6240\u6709\u6a29<\/b><\/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-5b8e169 elementor-widget elementor-widget-heading\" data-id=\"5b8e169\" 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\">\u7533\u544a\u3057\u306a\u3044\u3053\u3068\u306b\u3088\u308b\u6cd5\u5f8b\u4e0a\u306e\u5f71\u97ff<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85bee0b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"85bee0b\" 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-25f887d elementor-widget elementor-widget-text-editor\" data-id=\"25f887d\" 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>\u30a4\u30f3\u30c9\u7a0e\u6cd5\uff08\u30d6\u30e9\u30c3\u30af\u30de\u30cd\u30fc\u6cd5\u304a\u3088\u3073\u6240\u5f97\u7a0e\u6cd5\uff09<\/b><\/p><ul><li><b>2015<\/b><b>\u5e74\u30d6\u30e9\u30c3\u30af\u30de\u30cd\u30fc\u6cd5\u306b\u57fa\u3065\u304f\u7f70\u5247<\/b><br \/>\u9069\u7528\u7bc4\u56f2<b>\uff1a<\/b>\u901a\u5e38\u5c45\u4f4f\u8005\u3067\u3042\u308a\u306a\u304c\u3089\u3001\u56fd\u5916\u6240\u5f97\/\u8cc7\u7523\u306e\u7533\u544a\u3092\u6020\u3063\u305f\u5834\u5408\u306f\u7f70\u5247\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\u7f70\u91d1\uff1a\u7533\u544a\u3055\u308c\u3066\u3044\u306a\u3044\u56fd\u5916\u306e\u8cc7\u75231\u4ef6\u306b\u3064\u304d\u3001\u305d\u306e\u4fa1\u5024\u306b\u95a2\u308f\u3089\u305a100\u4e07\u30eb\u30d4\u30fc\u306e\u7f70\u91d1\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u30012024\u5e74\u8ca1\u653f\u6cd5\uff08\u7b2c2\u53f7\uff09\u3067\u3001\u30d6\u30e9\u30c3\u30af\u30de\u30cd\u30fc\u6cd5\u7b2c43\u6761\u306f\u3001\u8cc7\u7523\uff08\u4e0d\u52d5\u7523\u3092\u9664\u304f\uff09\u306e\u7dcf\u984d\u304c200\u4e07\u30eb\u30d4\u30fc\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/li><li><b>\u5211\u4e8b\u8a34\u8ffd<\/b><b><br \/><\/b><b>\u30d6\u30e9\u30c3\u30af\u30de\u30cd\u30fc\u6cd5\u306b\u57fa\u3065\u304f\u5834\u5408<\/b>\uff1a\u6545\u610f\u306e\u672a\u7533\u544a\u306b\u5bfe\u3057\u3066\u306f3\u5e74\u304b\u308910\u5e74\u306e\u7981\u56fa\u5211\u3002<br \/><b>\u6240\u5f97\u7a0e\u6cd5\u306b\u57fa\u3065\u304f\u5834\u5408<\/b>\uff1a\u6545\u610f\u306b\u8131\u7a0e\u3057\u3088\u3046\u3068\u3057\u305f\u5834\u5408\u30016\u30ab\u6708\u304b\u30897\u5e74\u306e\u7981\u56fa\u5211\u3068\u7f70\u91d1\u3002<\/li><li><b>\u904e\u53bb\u306e\u8ab2\u7a0e\u306e\u518d\u8abf\u67fb<\/b><br \/>\u7533\u544a\u3057\u3066\u3044\u306a\u3044\u6d77\u5916\u8cc7\u7523\u3084\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u3001\u6240\u5f97\u7a0e\u5c40\u304c16\u5e74\u524d\u307e\u3067\u9061\u3063\u3066\u67fb\u5b9a\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li><li><b>\u672a\u7533\u544a\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e<\/b><br \/>\u672a\u7533\u544a\u306e\u8cc7\u7523\uff0f\u6240\u5f97\u306b\u5bfe\u3057\u3066\u306f\u3001\u73fe\u5728\u306e\u6700\u9ad8\u9650\u754c\u7a0e\u7387\uff0830\uff05\uff0bCESS\u3068\u547c\u3070\u308c\u308b\u88dc\u511f\u7a0e\u3001\u30b5\u30fc\u30c1\u30e3\u30fc\u30b8\uff09\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/li><li><b>\u7a0e\u91d1\u652f\u6255\u3044\u306e\u9045\u5ef6\u5229\u606f<\/b><br \/>\u7d0d\u7a0e\u306e\u9045\u5ef6\u307e\u305f\u306f\u4e0d\u8db3\u306b\u5bfe\u3057\u3066\u3001\u6240\u5f97\u7a0e\u6cd5\u7b2c 234A \u6761\u3001\u7b2c 234B \u6761\u3001\u304a\u3088\u3073\u7b2c 234C \u6761\u306b\u57fa\u3065\u3044\u3066\u3001\u5229\u606f\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br \/><b>\u7a0e\u5236\u512a\u9047\u306e\u55aa\u5931\uff1a<\/b>\u4ee5\u4e0b\u306e\u512a\u9047\u304c\u9069\u7528\u3055\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059<ul><li>DTAA\uff08\u4e8c\u91cd\u8ab2\u7a0e\u56de\u907f\u5354\u5b9a\uff09<\/li><li>\u7533\u544a\u306b\u4e0d\u5099\u304c\u3042\u308b\u3001\u307e\u305f\u306f\u7121\u52b9\u3068\u307f\u306a\u3055\u308c\u305f\u5834\u5408\u306e\u63a7\u9664\/\u975e\u8ab2\u7a0e<\/li><\/ul><\/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-78712a7 elementor-widget elementor-widget-heading\" data-id=\"78712a7\" 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\">\u4fee\u6b63\u53ef\u80fd\u304b\uff1f\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0edd781 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0edd781\" 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-0dfa867 elementor-widget elementor-widget-text-editor\" data-id=\"0dfa867\" 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>\u672a\u7533\u544a\u304c\u610f\u56f3\u7684\u3067\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u307e\u305f\u306f\u898b\u843d\u3068\u3057\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u65b9\u6cd5\u3067\u3001<b>\u4fee\u6b63\u304c\u53ef\u80fd<\/b>\u3067\u3059\u3002<\/p><ul><li>\u8a31\u53ef\u3055\u308c\u305f\u671f\u9650\u5185\u306bITR\u3092\u4fee\u6b63\u3059\u308b<\/li><li>\u6240\u5f97\u7a0e\u6cd5\u7b2c139\u6761(8A)\u306b\u57fa\u3065\u304d\u3001\u66f4\u65b0\u3057\u305f\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3002<\/li><\/ul><p>\u6b63\u78ba\u306a\u60c5\u5831\u958b\u793a\u3068\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u305f\u3081\u3001\u7a0e\u52d9\u5c02\u9580\u5bb6\u307e\u305f\u306f\u516c\u8a8d\u4f1a\u8a08\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304c\u5f37\u304f\u63a8\u5968\u3055\u308c\u307e\u3059\u3002\u00a0<\/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-7da74a3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7da74a3\" 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-5798010b\" data-id=\"5798010b\" 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-7fd0f0f elementor-widget elementor-widget-heading\" data-id=\"7fd0f0f\" 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-25f4f4aa elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"25f4f4aa\" 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-74dc2256 elementor-widget elementor-widget-text-editor\" data-id=\"74dc2256\" 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><span data-contrast=\"auto\">\u6240\u5f97\u7a0e\u7533\u544a\u306b\u304a\u3051\u308b\u56fd\u5916\u8cc7\u7523\u306e\u975e\u958b\u793a\u306f\u3001\u5358\u306a\u308b\u6280\u8853\u7684\u306a\u30df\u30b9\u3068\u3057\u3066\u7247\u3065\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u305a\u3001\u91cd\u5927\u306a\u554f\u984c\u3068\u306a\u308a\u5f97\u307e\u3059<\/span><span data-contrast=\"auto\">\u3002<\/span><b><span data-contrast=\"auto\">\u30d6\u30e9\u30c3\u30af\u30de\u30cd\u30fc\u6cd5<\/span><\/b><span data-contrast=\"auto\">\u3067\u308f\u304b\u308b\u3088\u3046\u306b\u3001\u30a4\u30f3\u30c9\u306e\u7a0e\u52d9\u5f53\u5c40\u306f\u6d77\u5916\u8cc7\u7523\u306e\u672a\u7533\u544a\u306b\u5bfe\u3057\u3066\u53b3\u3057\u3044\u59ff\u52e2\u3092\u793a\u3057\u3066\u3044\u308b\u304b\u3089\u3067\u3059<\/span><span data-contrast=\"auto\">\u3002<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:360,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">\u6b63\u78ba\u306b\u7533\u544a\u3059\u308b\u3053\u3068\u306f\u3001\u7f70\u5247\u3084\u8a34\u8ffd\u3092\u907f\u3051\u308b\u305f\u3081\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u91d1\u878d\u30b7\u30b9\u30c6\u30e0\u306e\u900f\u660e\u6027\u3068\u4fe1\u983c\u6027\u3092\u4fdd\u3064\u4e0a\u3067\u3082\u91cd\u8981\u306a\u4e8b\u9805\u3068\u3057\u3066\u4f4d\u7f6e\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059<\/span><span data-contrast=\"auto\">\u3002<\/span><b><span data-contrast=\"auto\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u5b88\u308b\u59ff\u52e2\u3092\u8868\u3059\u3068\u3068\u3082\u306b<\/span><\/b><span data-contrast=\"auto\">\u3001\u5341\u5206\u306a\u60c5\u5831\u306b\u57fa\u3065\u3044\u305f\u610f\u601d\u6c7a\u5b9a\u3001\u5c02\u9580\u5bb6\u306b\u3088\u308b\u6307\u5c0e\u3092\u53d7\u3051\u308b\u3053\u3068\u304c<\/span><span data-contrast=\"auto\">\u3001<\/span><span data-contrast=\"auto\">\u7a0e\u52d9\u4e0a\u304a\u3088\u3073\u6cd5\u7684\u306a\u30ea\u30b9\u30af\u3092\u56de\u907f\u3057\u3001\u5b89\u5fc3\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/span><span data-contrast=\"auto\">\u3002<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:360,&quot;335559740&quot;:240}\">\u00a0<\/span><\/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 \u30a4\u30f3\u30c9\u56fd\u5916\u306e\u8cc7\u7523\u306e\u958b\u793a Introduction \u5168\u4e16\u754c\u7684\u306b\u91d1\u878d\u76e3\u8996\u304c\u5f37\u5316\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u3053\u30a4\u30f3\u30c9\u3067\u3082\u3001\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3068\u3057\u3066\u56fd\u5916\u306b\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u306e\u958b\u793a\u306e\u91cd\u8981\u5ea6\u304c\u5897\u3057\u3066\u3044\u307e\u3059\u3002\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u306b\u3053\u308c\u3089\u306e\u8cc7\u7523\u3092\u5831\u544a\u3057\u306a\u3044\u5834\u5408\u3001\u30a4\u30f3\u30c9\u306e\u7a0e\u6cd5\u306b\u57fa\u3065\u304d\u3001\u91cd\u3044\u7f70\u91d1\u3084\u5229\u606f\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u5211\u4e8b\u8a34\u8ffd\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002 \u672c\u8a18\u4e8b\u3067\u306f\u3001\u958b\u793a\u4e0d\u5c65\u884c\u304c\u53ca\u307c\u3059\u4e3b\u306a\u6cd5\u7684\u5f71\u97ff\u3068\u3001\u7d0d\u7a0e\u8005\u304c\u7a0e\u52d9\u3092\u9075\u5b88\u3059\u308b\u91cd\u8981\u6027\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002 \u3053\u306e\u8a18\u4e8b\u306b\u95a2\u3059\u308b\u3054\u610f\u898b\u306a\u3069\u304c\u3042\u308a\u307e\u3057\u305f\u3089\u3001info@uja.in\u307e\u3067\u3001\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002 UJA Tax Team 2025\u5e745\u6708\u4f5c\u6210 \u6240\u5f97\u7a0e\u7533\u544a\u306b\u304a\u3051\u308b\u56fd\u5916\u8cc7\u7523\u306e\u975e\u958b\u793a : \u6cd5\u7684\u306a\u7d50\u679c\u3092\u4f34\u3046\u53ef\u80fd\u6027\u3082 \u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u304c\u9032\u3080\u73fe\u4ee3\u3067\u306f\u3001\u500b\u4eba\u304c\u56fd\u5883\u3092\u8d8a\u3048\u3066\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u3001\u6240\u5f97\u3092\u5f97\u308b\u3053\u3068\u304c\u7279\u5225\u306a\u3053\u3068\u3067\u306f\u306a\u304f\u306a\u308a\u3064\u3064\u3042\u308a\u307e\u3059\u3002\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u78ba\u4fdd\u3057\u3001\u4e0d\u6b63\u306a\u91d1\u878d\u306e\u6d41\u308c\u3092\u6291\u5236\u3059\u308b\u305f\u3081\u3001\u5404\u56fd\u653f\u5e9c\u306f\u56fd\u5916\u6240\u5f97\u3084\u8cc7\u7523\u306e\u958b\u793a\u306b\u95a2\u3057\u3066\u53b3\u683c\u306a\u898f\u5236\u3092\u5c0e\u5165\u3057\u3066\u3044\u307e\u3059\u3002 \u30a4\u30f3\u30c9\u3067\u306f\u3001\u5c45\u4f4f\u65e5\u6570\u306b\u3088\u3063\u3066\u975e\u5c45\u4f4f\u8005\uff08Non Resident: NR\uff09\u3001\u975e\u901a\u5e38\u306e\u5c45\u4f4f\u8005(Resident but Not Ordinary Resident: RNOR)\u3001\u901a\u5e38\u306e\u5c45\u4f4f\u8005(Resident Ordinary Resident: ROR)\u306e\uff13\u3064\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u306b\u5224\u5b9a\u3055\u308c\u3001\u305d\u306e\u3046\u3061\u901a\u5e38\u306e\u5c45\u4f4f\u8005\u306f\u3001\u6d77\u5916\u4fdd\u6709\u8cc7\u7523\u3092\u6240\u5f97\u7a0e\u7533\u544a\u66f8(Income Tax Return: ITR)\u3067\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3092\u6020\u308b\u3068\u30011961\u5e74\u6240\u5f97\u7a0e\u6cd5\u304a\u3088\u30732015\u5e74\u30d6\u30e9\u30c3\u30af\u30de\u30cd\u30fc\u6cd5\u57fa\u3065\u304d\u3001\u91cd\u5927\u306a\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u9ad8\u984d\u306a\u7f70\u91d1\u3001\u5229\u606f\u3001\u3055\u3089\u306b\u306f\u5211\u4e8b\u8a34\u8ffd\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u3082\u3042\u308a\u5f97\u307e\u3059\u3002\u5b8c\u5168\u304b\u3064\u6b63\u78ba\u306a\u5831\u544a\u304c\u91cd\u8981\u3067\u3059\u3002 \u5916\u56fd\u8cc7\u7523\u306e\u958b\u793a\u304c\u5fc5\u8981\u306a\u306e\u306f\uff1f \u30a4\u30f3\u30c9\u7a0e\u6cd5\u4e0a\u3001\u5c45\u4f4f\u30b9\u30c6\u30fc\u30bf\u30b9\u304c\u300c\u901a\u5e38\u5c45\u4f4f\u8005\u300d\u306b\u5206\u985e\u3055\u308c\u308b\u500b\u4eba\u306b\u9650\u308a\u3001\u56fd\u5916\u8cc7\u7523\u306e\u958b\u793a\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u4ee5\u4e0b\u304c\u542b\u307e\u308c\u307e\u3059\u3002 \u5916\u56fd\u9280\u884c\u53e3\u5ea7 \u6d77\u5916\u6295\u8cc7\uff08\u682a\u5f0f\u3001\u50b5\u5238\u3001\u6295\u8cc7\u4fe1\u8a17\u3001\u4e0d\u52d5\u7523\u306a\u3069\uff09 \u5916\u56fd\u4fe1\u8a17\u307e\u305f\u306f\u53d7\u76ca\u6a29 \u6d77\u5916\u306b\u304a\u3051\u308b\u305d\u306e\u4ed6\u306e\u91d1\u92ad\u7684\u5229\u76ca\u307e\u305f\u306f\u6240\u6709\u6a29 \u7533\u544a\u3057\u306a\u3044\u3053\u3068\u306b\u3088\u308b\u6cd5\u5f8b\u4e0a\u306e\u5f71\u97ff \u30a4\u30f3\u30c9\u7a0e\u6cd5\uff08\u30d6\u30e9\u30c3\u30af\u30de\u30cd\u30fc\u6cd5\u304a\u3088\u3073\u6240\u5f97\u7a0e\u6cd5\uff09 2015\u5e74\u30d6\u30e9\u30c3\u30af\u30de\u30cd\u30fc\u6cd5\u306b\u57fa\u3065\u304f\u7f70\u5247\u9069\u7528\u7bc4\u56f2\uff1a\u901a\u5e38\u5c45\u4f4f\u8005\u3067\u3042\u308a\u306a\u304c\u3089\u3001\u56fd\u5916\u6240\u5f97\/\u8cc7\u7523\u306e\u7533\u544a\u3092\u6020\u3063\u305f\u5834\u5408\u306f\u7f70\u5247\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u7f70\u91d1\uff1a\u7533\u544a\u3055\u308c\u3066\u3044\u306a\u3044\u56fd\u5916\u306e\u8cc7\u75231\u4ef6\u306b\u3064\u304d\u3001\u305d\u306e\u4fa1\u5024\u306b\u95a2\u308f\u3089\u305a100\u4e07\u30eb\u30d4\u30fc\u306e\u7f70\u91d1\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u30012024\u5e74\u8ca1\u653f\u6cd5\uff08\u7b2c2\u53f7\uff09\u3067\u3001\u30d6\u30e9\u30c3\u30af\u30de\u30cd\u30fc\u6cd5\u7b2c43\u6761\u306f\u3001\u8cc7\u7523\uff08\u4e0d\u52d5\u7523\u3092\u9664\u304f\uff09\u306e\u7dcf\u984d\u304c200\u4e07\u30eb\u30d4\u30fc\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002 \u5211\u4e8b\u8a34\u8ffd\u30d6\u30e9\u30c3\u30af\u30de\u30cd\u30fc\u6cd5\u306b\u57fa\u3065\u304f\u5834\u5408\uff1a\u6545\u610f\u306e\u672a\u7533\u544a\u306b\u5bfe\u3057\u3066\u306f3\u5e74\u304b\u308910\u5e74\u306e\u7981\u56fa\u5211\u3002\u6240\u5f97\u7a0e\u6cd5\u306b\u57fa\u3065\u304f\u5834\u5408\uff1a\u6545\u610f\u306b\u8131\u7a0e\u3057\u3088\u3046\u3068\u3057\u305f\u5834\u5408\u30016\u30ab\u6708\u304b\u30897\u5e74\u306e\u7981\u56fa\u5211\u3068\u7f70\u91d1\u3002 \u904e\u53bb\u306e\u8ab2\u7a0e\u306e\u518d\u8abf\u67fb\u7533\u544a\u3057\u3066\u3044\u306a\u3044\u6d77\u5916\u8cc7\u7523\u3084\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u3001\u6240\u5f97\u7a0e\u5c40\u304c16\u5e74\u524d\u307e\u3067\u9061\u3063\u3066\u67fb\u5b9a\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 \u672a\u7533\u544a\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u672a\u7533\u544a\u306e\u8cc7\u7523\uff0f\u6240\u5f97\u306b\u5bfe\u3057\u3066\u306f\u3001\u73fe\u5728\u306e\u6700\u9ad8\u9650\u754c\u7a0e\u7387\uff0830\uff05\uff0bCESS\u3068\u547c\u3070\u308c\u308b\u88dc\u511f\u7a0e\u3001\u30b5\u30fc\u30c1\u30e3\u30fc\u30b8\uff09\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002 \u7a0e\u91d1\u652f\u6255\u3044\u306e\u9045\u5ef6\u5229\u606f\u7d0d\u7a0e\u306e\u9045\u5ef6\u307e\u305f\u306f\u4e0d\u8db3\u306b\u5bfe\u3057\u3066\u3001\u6240\u5f97\u7a0e\u6cd5\u7b2c 234A \u6761\u3001\u7b2c 234B \u6761\u3001\u304a\u3088\u3073\u7b2c 234C \u6761\u306b\u57fa\u3065\u3044\u3066\u3001\u5229\u606f\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u7a0e\u5236\u512a\u9047\u306e\u55aa\u5931\uff1a\u4ee5\u4e0b\u306e\u512a\u9047\u304c\u9069\u7528\u3055\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059 DTAA\uff08\u4e8c\u91cd\u8ab2\u7a0e\u56de\u907f\u5354\u5b9a\uff09 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