{"id":1475,"date":"2025-07-18T15:21:12","date_gmt":"2025-07-18T15:21:12","guid":{"rendered":"https:\/\/uja.in\/jp\/?p=1475"},"modified":"2025-08-30T09:35:48","modified_gmt":"2025-08-30T09:35:48","slug":"foreign-companies-tax-disputes-in-india-key-takeaways","status":"publish","type":"post","link":"https:\/\/uja.in\/jp\/blog\/taxation-times\/foreign-companies-tax-disputes-in-india-key-takeaways\/","title":{"rendered":"\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u5916\u56fd\u4f01\u696d\uff1a\u7a0e\u52d9\u7d1b\u4e89\u3068\u4eca\u5f8c\u306e\u5c55\u671b"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1475\" class=\"elementor elementor-1475\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3c3e55e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3c3e55e\" 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-e803463\" data-id=\"e803463\" 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-1e60439 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1e60439\" 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-829610e\" data-id=\"829610e\" 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-d420429 elementor-widget elementor-widget-heading\" data-id=\"d420429\" 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-dcd3451 elementor-widget elementor-widget-heading\" data-id=\"dcd3451\" 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\u306e<span style=\"color: #ee1122\">\u7a0e\u52d9\u7d1b\u4e89<\/span><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1cdffa2 elementor-widget elementor-widget-image\" data-id=\"1cdffa2\" 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\/07\/Taxation-Times-Foreign-Companies-Tax-Disputes-in-India-Key-Takeaways.jpg\" class=\"attachment-full size-full wp-image-1488\" alt=\"Taxation Times Foreign Companies Tax Disputes in India Key Takeaways\" srcset=\"https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/07\/Taxation-Times-Foreign-Companies-Tax-Disputes-in-India-Key-Takeaways.jpg 1100w, https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/07\/Taxation-Times-Foreign-Companies-Tax-Disputes-in-India-Key-Takeaways-300x74.jpg 300w, https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/07\/Taxation-Times-Foreign-Companies-Tax-Disputes-in-India-Key-Takeaways-1024x253.jpg 1024w, https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/07\/Taxation-Times-Foreign-Companies-Tax-Disputes-in-India-Key-Takeaways-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-b588aae elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b588aae\" 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-89b98c4\" data-id=\"89b98c4\" 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-5d9290c elementor-widget elementor-widget-heading\" data-id=\"5d9290c\" 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-bb0f24d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"bb0f24d\" 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-b6a806a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b6a806a\" 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-e56457d\" data-id=\"e56457d\" 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-eef82b7 elementor-author-box--layout-image-above elementor-author-box--align-center elementor-widget elementor-widget-author-box\" data-id=\"eef82b7\" 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-9c2e8b2\" data-id=\"9c2e8b2\" 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-b73caf8 elementor-widget elementor-widget-text-editor\" data-id=\"b73caf8\" 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\u306f\u3001\u4e16\u754c\u7684\u306a\u4e3b\u8981\u6295\u8cc7\u62e0\u70b9\u3068\u3057\u3066\u53f0\u982d\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u904e\u53bb\u306b\u306f\u5916\u56fd\u4f01\u696d\u3068\u306e\u9593\u3067\u3001\u9061\u53ca\u8ab2\u7a0e\u3001\u79fb\u8ee2\u4fa1\u683c\u8ab2\u7a0e\u3001\u79df\u7a0e\u6761\u7d04\u306e\u89e3\u91c8\u3092\u3081\u3050\u308b\u8a34\u8a1f\u304c\u591a\u304f\u767a\u751f\u3057\u3001\u4e0d\u900f\u660e\u306a\u5370\u8c61\u3092\u4e0e\u3048\u3066\u304d\u305f\u5074\u9762\u3082\u3042\u308a\u307e\u3059\u3002\u73fe\u5728\u3001\u30a4\u30f3\u30c9\u306f\u6295\u8cc7\u5bb6\u306e\u4fe1\u983c\u56de\u5fa9\u306b\u53d6\u308a\u7d44\u3093\u3067\u304a\u308a\u3001\u904e\u53bb\u306e\u8457\u540d\u306a\u7d1b\u4e89\u4e8b\u4f8b\u304b\u3089\u306f\u591a\u304f\u306e\u6559\u8a13\u304c\u5f97\u3089\u308c\u307e\u3059\u3002<\/p><p>\u4eca\u6708\u306f\u3001\u300c\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u5916\u56fd\u4f01\u696d\uff1a\u7a0e\u52d9\u7d1b\u4e89\u3068\u4eca\u5f8c\u306e\u5c55\u671b\u300d\u3068\u984c\u3057\u3066\u304a\u5c4a\u3051\u3057\u307e\u3059\u3002<\/p><p>\u672c\u8a18\u4e8b\u304c\u3001\u307f\u306a\u3055\u307e\u306e\u304a\u5f79\u306b\u305f\u3064\u3053\u3068\u3092\u9858\u3063\u3066\u3044\u307e\u3059\u3002\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\"><span style=\"color: #0000ff;\">info@uja.in<\/span> <\/a>\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\u5e746\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-2e93a00 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2e93a00\" 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-61cac7f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"61cac7f\" 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-27311ed\" data-id=\"27311ed\" 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-ea014c3 elementor-widget elementor-widget-heading\" data-id=\"ea014c3\" 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\u306b\u304a\u3051\u308b\u5916\u56fd\u4f01\u696d \uff1a<span style=\"color: #ee1122\">\u7a0e\u52d9\u7d1b\u4e89\u3068\u4eca\u5f8c\u306e\u5c55\u671b\n\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-e3560de elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"e3560de\" 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-f63febf elementor-widget elementor-widget-text-editor\" data-id=\"f63febf\" 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\u306f\u3001\u5927\u898f\u6a21\u306a\u6d88\u8cbb\u5e02\u5834\u3001\u719f\u7df4\u3057\u305f\u52b4\u50cd\u529b\u3001\u305d\u3057\u3066\u6210\u9577\u3059\u308b\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u3092\u80cc\u666f\u306b\u3001\u6025\u901f\u306b\u4e16\u754c\u6709\u6570\u306e\u6295\u8cc7\u5148\u3068\u3057\u3066\u306e\u5730\u4f4d\u3092\u78ba\u7acb\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u904e\u53bb10\u5e74\u306b\u308f\u305f\u308a\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\uff08FDI\uff09\u306e\u6d41\u5165\u306f\u7d99\u7d9a\u7684\u306b\u5897\u52a0\u3057\u3066\u304a\u308a\u3001\u30a4\u30f3\u30c9\u7d4c\u6e08\u306e\u5c06\u6765\u6027\u306b\u5bfe\u3059\u308b\u4fe1\u983c\u304c\u3046\u304b\u304c\u3048\u307e\u3059\u3002<br \/>\u3057\u304b\u3057\u3001\u30a4\u30f3\u30c9\u306e\u8907\u96d1\u304b\u3064\u6642\u3068\u3057\u3066\u4e88\u6e2c\u56f0\u96e3\u306a\u7a0e\u5236\u74b0\u5883\u306b\u3088\u3063\u3066\u3001\u3053\u3046\u3057\u305f\u697d\u89b3\u7684\u306a\u898b\u65b9\u306f\u3057\u3070\u3057\u3070\u63fa\u3089\u3044\u3067\u304d\u307e\u3057\u305f\u3002\u7279\u306b\u3001\u9061\u53ca\u8ab2\u7a0e\u3001\u79fb\u8ee2\u4fa1\u683c\u8ab2\u7a0e\u3001\u79df\u7a0e\u6761\u7d04\u306e\u89e3\u91c8\u3092\u3081\u3050\u308b\u7d1b\u4e89\u306f\u3001\u6295\u8cc7\u5bb6\u306e\u4fe1\u983c\u306b\u9577\u3089\u304f\u5f71\u3092\u843d\u3068\u3057\u3066\u304d\u307e\u3057\u305f\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-2a62b67 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2a62b67\" 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-dc1b780\" data-id=\"dc1b780\" 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-c4db966 elementor-widget elementor-widget-heading\" data-id=\"c4db966\" 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\">\u8a34\u6c42\u8ab2\u7a0e\u3092\u3081\u3050\u308b\u8b70\u8ad6\n\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af12f56 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"af12f56\" 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-cb968d4 elementor-widget elementor-widget-text-editor\" data-id=\"cb968d4\" 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\u306e\u7a0e\u52d9\u53f2\u306b\u304a\u3044\u3066\u6700\u3082\u7269\u8b70\u3092\u91b8\u3057\u305f\u6848\u4ef6\u306e\u3072\u3068\u3064\u304c\u3001\u30dc\u30fc\u30c0\u30d5\u30a9\u30f3\u4e8b\u4ef6\u3067\u3059\u30022007\u5e74\u306b\u30dc\u30fc\u30c0\u30d5\u30a9\u30f3\u304c\u95a2\u9023\u4f1a\u793e\u3092\u901a\u3057\u3066\u3001\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u306e\u30b1\u30a4\u30de\u30f3\u8af8\u5cf6\u3092\u7d4c\u7531\u3055\u305b\u3066\u30a4\u30f3\u30c9\u306e\u901a\u4fe1\u4f1a\u793e\u3092\u8cb7\u53ce\u3057\u305f\u3053\u3068\u304c\u767a\u7aef\u3067\u3059\u3002\u30a4\u30f3\u30c9\u653f\u5e9c\u306f\u3001\u3053\u306e\u53d6\u5f15\u306f\u5b9f\u8cea\u7684\u306b\u30a4\u30f3\u30c9\u56fd\u5185\u306e\u8cc7\u7523\u306e\u58f2\u8cb7\u306a\u306e\u3067\u8ab2\u7a0e\u3059\u3079\u304d\u3068\u4e3b\u5f35\u3057\u307e\u3059\u304c\u3001\u6700\u9ad8\u88c1\u5224\u6240\u306f\u3001\u5f53\u6642\u306e\u6cd5\u5f8b\u306e\u3082\u3068\u3067\u306f\u305d\u306e\u3088\u3046\u306a\u30aa\u30d5\u30b7\u30e7\u30a2\u53d6\u5f15\u306b\u3088\u308a\u767a\u751f\u3057\u305f\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306f\u30a4\u30f3\u30c9\u3067\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u3068\u30dc\u30fc\u30c0\u30d5\u30a9\u30f3\u306b\u6709\u5229\u306a\u5224\u6c7a\u30922012\u5e741\u6708\u306b\u4e0b\u3057\u307e\u3059\u3002<br \/>\u305d\u306e2\u304b\u6708\u5f8c\u3001\u30a4\u30f3\u30c9\u653f\u5e9c\u306f\u3001\u30a4\u30f3\u30c9\u8cc7\u7523\u306b\u95a2\u9023\u3059\u308b\u30aa\u30d5\u30b7\u30e7\u30a2\u53d6\u5f15\u306b\u8ab2\u7a0e\u3059\u308b\u305f\u3081\u306b\u3001\u7a0e\u6cd5\u3092\u9061\u53ca\u7684\u306b\u6539\u6b63\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u6cd5\u6539\u6b63\u306f\u3001\u5e83\u7bc4\u306a\u6279\u5224\u3092\u62db\u304d\u3001\u6295\u8cc7\u5bb6\u306f\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u6cd5\u7684\u78ba\u5b9f\u6027\u306e\u5c0a\u91cd\u306b\u7591\u554f\u3092\u5448\u3057\u307e\u3057\u305f\u3002<\/p><p>\u3053\u3046\u3057\u305f\u7d4c\u7def\u3092\u7d4c\u3066\u3001\u30a4\u30f3\u30c9\u653f\u5e9c\u3067\u306f\u69d8\u3005\u306a\u6539\u9769\u3092\u884c\u3063\u3066\u3044\u307e\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-0b0d00d elementor-widget elementor-widget-heading\" data-id=\"0b0d00d\" 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\">\u6539\u9769\u3068\u5bfe\u5fdc\n\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4cb28e elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b4cb28e\" 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-26ac233 elementor-widget elementor-widget-text-editor\" data-id=\"26ac233\" 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>\u30c7\u30b8\u30bf\u30eb\u5316\u3068\u900f\u660e\u6027\u306e\u5411\u4e0a<\/b><\/p><ul><li>\u30d5\u30a7\u30a4\u30b9\u30ec\u30b9\u30a2\u30bb\u30b9\u30e1\u30f3\u30c8\uff08\u96fb\u5b50\u7a0e\u52d9\u8abf\u67fb\uff09\u304a\u3088\u3073\u30d5\u30a7\u30a4\u30b9\u30ec\u30b9\u30a2\u30d4\u30fc\u30eb\uff08\u96fb\u5b50\u63a7\u8a34\u5236\u5ea6\uff09\u3092\u5c0e\u5165<\/li><li>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30c1\u30a7\u30c3\u30af\u306bAI\u3084\u30c7\u30fc\u30bf\u5206\u6790\u3092\u6d3b\u7528<\/li><\/ul><p><b>\u79df\u7a0e\u6761\u7d04\u306e\u6539\u5b9a<\/b><\/p><ul><li>\u30e2\u30fc\u30ea\u30b7\u30e3\u30b9\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306a\u3069\u3068\u306e\u79df\u7a0e\u6761\u7d04\u3092\u518d\u4ea4\u6e09\u3057\u3001\u6761\u7d04\u306e\u6feb\u7528\u3092\u9632\u6b62<\/li><\/ul><p><b>\u4e8b\u524d\u78ba\u8a8d\uff08<\/b><b>APA\uff09<\/b><b>\u304a\u3088\u3073\u76f8\u4e92\u5354\u8b70\u624b\u7d9a\uff08<\/b><b>MAP\uff09<\/b><\/p><ul><li>\u79fb\u8ee2\u4fa1\u683c\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u7d1b\u4e89\u3092\u6e1b\u3089\u3059\u305f\u3081\u3001\u4e8b\u524d\u78ba\u8a8d\uff08APA\uff09\u306e\u5229\u7528\u304c\u62e1\u5927<\/li><li>\u6761\u7d04\u7de0\u7d50\u56fd\u3068\u306e\u9593\u3067\u76f8\u4e92\u5354\u8b70\u624b\u7d9a\u304d\uff08MAP\uff09\u306e\u67a0\u7d44\u307f\u3092\u6574\u5099\u30fb\u7c21\u7d20\u5316<\/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-27352f6 elementor-widget elementor-widget-heading\" data-id=\"27352f6\" 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\">\u653f\u5e9c\u304c\u5f97\u305f\u6559\u8a13<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be1ab77 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"be1ab77\" 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-35a13f5 elementor-widget elementor-widget-text-editor\" data-id=\"35a13f5\" 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>\u6cd5\u7684\u78ba\u5b9f\u6027\u304c\u6975\u3081\u3066\u91cd\u8981<\/b><\/p><ul><li>\u9061\u53ca\u7684\u306a\u6cd5\u5f8b\u306f\u3001\u6295\u8cc7\u5bb6\u306e\u4fe1\u983c\u3092\u5927\u304d\u304f\u640d\u306a\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/li><\/ul><p><b>\u7d1b\u4e89\u89e3\u6c7a\u30e1\u30ab\u30cb\u30ba\u30e0\u306e\u91cd\u8981\u6027<\/b><\/p><ul><li>\u52b9\u7387\u7684\u3067\u900f\u660e\u6027\u304c\u3042\u308a\u3001\u8fc5\u901f\u306a\u7d1b\u4e89\u89e3\u6c7a\u306f\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u9ad8\u3081\u6295\u8cc7\u306e\u4fc3\u9032\u306b\u3064\u306a\u304c\u308b\u3002<\/li><\/ul><p><b>\u653f\u7b56\u306e\u4e00\u8cab\u6027\u304c\u4e0d\u53ef\u6b20<\/b><\/p><ul><li>\u7a0e\u6cd5\u306e\u983b\u7e41\u306a\u6539\u6b63\u306f\u3001\u4e0d\u5b89\u5b9a\u306a\u5236\u5ea6\u3068\u3044\u3046\u5370\u8c61\u3092\u4e0e\u3048\u308b\u3002<\/li><\/ul><p><b>\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3068\u306e\u5bfe\u8a71<\/b><\/p><ul><li>\u4f01\u696d\u3068\u306e\u7a4d\u6975\u7684\u306a\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u306f\u3001\u8a34\u8a1f\u306e\u56de\u907f\u306b\u3064\u306a\u304c\u308b\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-5c95c7a elementor-widget elementor-widget-heading\" data-id=\"5c95c7a\" 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\">\u4eca\u5f8c\u306e\u65b9\u5411\u6027\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b88ccba elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b88ccba\" 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-7f2ce13 elementor-widget elementor-widget-text-editor\" data-id=\"7f2ce13\" 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>\u7d1b\u4e89\u89e3\u6c7a\u5236\u5ea6\u306e\u5f37\u5316<\/b><\/p><ul><li>\u7a0e\u52d9\u95a2\u9023\u306e\u7d1b\u4e89\u306b\u304a\u3044\u3066\u3001\u4ef2\u88c1\u3084\u8abf\u505c\u306e\u6d3b\u7528\u3092\u62e1\u5927<\/li><li>\u56fd\u969b\u7a0e\u52d9\u7d1b\u4e89\u306b\u5bfe\u5fdc\u3059\u308b\u8fc5\u901f\u306a\u5be9\u7406\u6a5f\u95a2\u306e\u8a2d\u7f6e<\/li><\/ul><p><b>\u7a0e\u6cd5\u306e\u660e\u78ba\u5316<\/b><\/p><ul><li>\u7a0e\u5236\u3092\u7c21\u7d20\u5316\u3057\u3001\u89e3\u91c8\u306e\u66d6\u6627\u3055\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b<\/li><li>\u9061\u53ca\u7684\u306a\u6cd5\u6539\u6b63\u306f\u3001\u771f\u306b\u5fc5\u8981\u306a\u5834\u5408\u3092\u9664\u3044\u3066\u56de\u907f<\/li><\/ul><p><b>\u900f\u660e\u6027\u3068\u4e88\u898b\u53ef\u80fd\u6027\u306e\u5411\u4e0a<\/b><\/p><ul><li>\u79fb\u8ee2\u4fa1\u683c\u4e8b\u524d\u78ba\u8a8d\uff08APA\uff09\u306e\u6210\u679c\u3084\u4e8b\u4f8b\u3092\u8981\u7d04\u3057\u3066\u516c\u958b<\/li><li>\u5927\u304d\u306a\u5236\u5ea6\u5909\u66f4\u306e\u524d\u306b\u306f\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u3092\u5b9f\u65bd<\/li><\/ul><p><b>\u56fd\u969b\u57fa\u6e96\u3068\u306e\u6574\u5408\u6027<\/b><\/p><ul><li>\u56fd\u5185\u7a0e\u5236\u3092OECD\u306e\u7a0e\u6e90\u6d78\u98df\u3068\u5229\u76ca\u79fb\u8ee2\uff08BEPS 2.0\uff09\u67a0\u7d44\u307f\u3068\u6574\u5408\u3055\u305b\u308b<\/li><li>\u30c7\u30b8\u30bf\u30eb\u30a8\u30b3\u30ce\u30df\u30fc\u4f01\u696d\u306b\u5bfe\u3059\u308b\u516c\u5e73\u306a\u8ab2\u7a0e\u306e\u5b9f\u73fe<\/li><\/ul><p><b>\u6295\u8cc7\u5bb6\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3<\/b><\/p><ul><li>\u5404\u56fd\u5927\u4f7f\u9928\u3001\u5546\u5de5\u4f1a\u8b70\u6240\u3001\u7a0e\u52d9\u30d5\u30a9\u30fc\u30e9\u30e0\u306a\u3069\u3092\u901a\u3058\u3066\u7a4d\u6975\u7684\u306a\u60c5\u5831\u767a\u4fe1\u3092\u884c\u3046<\/li><\/ul>\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-477cdb0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"477cdb0\" 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-edcab3a\" data-id=\"edcab3a\" 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-d64edef elementor-widget elementor-widget-heading\" data-id=\"d64edef\" 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-6050b4b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6050b4b\" 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-ebbc96b elementor-widget elementor-widget-text-editor\" data-id=\"ebbc96b\" 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\u306f\u3053\u308c\u307e\u3067\u8a34\u8a1f\u304c\u591a\u3044\u7a0e\u52d9\u74b0\u5883\u3068\u3057\u3066\u77e5\u3089\u308c\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u8fd1\u5e74\u3067\u306f\u3001\u3088\u308a\u900f\u660e\u6027\u3068\u5b89\u5b9a\u6027\u306e\u3042\u308b\u5236\u5ea6\u3092\u76ee\u6307\u3057\u3066\u6539\u9769\u304c\u9032\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\u3053\u306e\u5909\u5316\u306e\u904e\u7a0b\u306b\u306f\u3001\u91cd\u8981\u306a\u793a\u5506\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002\u653f\u7b56\u7acb\u6848\u8005\u306b\u3068\u3063\u3066\u306f\u3001\u7a0e\u5236\u3092\u3064\u304f\u308b\u3046\u3048\u3067\u306e\u660e\u78ba\u3055\u3084\u4e00\u8cab\u6027\u3001\u305d\u3057\u3066\u4f01\u696d\u306a\u3069\u306e\u95a2\u4fc2\u8005\u3068\u306e\u5bfe\u8a71\u306e\u91cd\u8981\u6027\u304c\u3042\u3089\u305f\u3081\u3066\u6d6e\u304d\u5f6b\u308a\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u4e00\u65b9\u3001\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u306f\u3001\u5909\u5316\u3059\u308b\u6cd5\u5236\u5ea6\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3001\u614e\u91cd\u306b\u6295\u8cc7\u306e\u69cb\u3048\u3092\u6574\u3048\u308b\u3053\u3068\u306e\u5927\u5207\u3055\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p><p>\u30a4\u30f3\u30c9\u304c\u4eca\u5f8c\u3082\u4e16\u754c\u7d4c\u6e08\u3092\u727d\u5f15\u3059\u308b\u5b58\u5728\u3068\u3057\u3066\u6210\u9577\u3057\u3066\u3044\u304f\u305f\u3081\u306b\u306f\u3001\u53b3\u683c\u306a\u7a0e\u52d9\u57f7\u884c\u3068\u3042\u308f\u305b\u3066\u3001\u6295\u8cc7\u5bb6\u306e\u6a29\u5229\u3092\u5c0a\u91cd\u3057\u3001\u9577\u671f\u7684\u306a\u4fe1\u983c\u95a2\u4fc2\u3092\u7bc9\u3051\u308b\u5236\u5ea6\u3068\u306e\u4e21\u7acb\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\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 \u5916\u56fd\u4f01\u696d\u306e\u7a0e\u52d9\u7d1b\u4e89 Introduction \u30a4\u30f3\u30c9\u306f\u3001\u4e16\u754c\u7684\u306a\u4e3b\u8981\u6295\u8cc7\u62e0\u70b9\u3068\u3057\u3066\u53f0\u982d\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u904e\u53bb\u306b\u306f\u5916\u56fd\u4f01\u696d\u3068\u306e\u9593\u3067\u3001\u9061\u53ca\u8ab2\u7a0e\u3001\u79fb\u8ee2\u4fa1\u683c\u8ab2\u7a0e\u3001\u79df\u7a0e\u6761\u7d04\u306e\u89e3\u91c8\u3092\u3081\u3050\u308b\u8a34\u8a1f\u304c\u591a\u304f\u767a\u751f\u3057\u3001\u4e0d\u900f\u660e\u306a\u5370\u8c61\u3092\u4e0e\u3048\u3066\u304d\u305f\u5074\u9762\u3082\u3042\u308a\u307e\u3059\u3002\u73fe\u5728\u3001\u30a4\u30f3\u30c9\u306f\u6295\u8cc7\u5bb6\u306e\u4fe1\u983c\u56de\u5fa9\u306b\u53d6\u308a\u7d44\u3093\u3067\u304a\u308a\u3001\u904e\u53bb\u306e\u8457\u540d\u306a\u7d1b\u4e89\u4e8b\u4f8b\u304b\u3089\u306f\u591a\u304f\u306e\u6559\u8a13\u304c\u5f97\u3089\u308c\u307e\u3059\u3002 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