{"id":397445,"date":"2023-06-06T17:36:20","date_gmt":"2023-06-06T09:36:20","guid":{"rendered":"https:\/\/beta2.law.asia\/?p=397445"},"modified":"2023-06-08T13:04:35","modified_gmt":"2023-06-08T05:04:35","slug":"investment-liberalisation-tax-reform-philippines","status":"publish","type":"post","link":"https:\/\/beta2.law.asia\/jp\/investment-liberalisation-tax-reform-philippines\/","title":{"rendered":"\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u6295\u8cc7\u81ea\u7531\u5316\u3068\u7a0e\u5236\u6539\u9769"},"content":{"rendered":"<p style=\"text-align: justify;\">\u4e16\u754c\u306e\u4ed6\u306e\u56fd\u3068\u540c\u69d8\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3082\u3001\u4e16\u754c\u7684\u306a\u30d1\u30f3\u30c7\u30df\u30c3\u30af\u306b\u3088\u308b\u60f3\u5b9a\u5916\u306e\u885d\u6483\u3068\u6df7\u4e71\u306b\u3088\u308a\u6df1\u523b\u306a\u6253\u6483\u3092\u53d7\u3051\u305f\u3002\u653f\u5e9c\u306f\u3072\u3068\u3064\u306b\u306f\u3001\u56fd\u5185\u5916\u306e\u6295\u8cc7\u5bb6\u3092\u5bfe\u8c61\u3068\u3057\u305f\u8ca1\u653f\u30fb\u69cb\u9020\u30fb\u884c\u653f\u6539\u9769\u306e\u8ffd\u6c42\u3068\u518d\u8abf\u6574\u3092\u901a\u3058\u3066\u5bfe\u5fdc\u3057\u305f\u3002\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u6295\u8cc7\u3057\u3084\u3059\u304f\u3057\u3001\u8d77\u696d\u3084\u4e8b\u696d\u5c55\u958b\u3092\u4fc3\u9032\u3059\u308b\u65b0\u305f\u306a\u6cd5\u5f8b\u304c\u3001\u3044\u304f\u3064\u304b\u5236\u5b9a\u3055\u308c\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">\u307e\u305a\u3001\u4e8b\u696d\u306e\u5c55\u958b\u306b\u6b20\u304b\u305b\u306a\u3044\u624b\u7d9a\u304d\u3084\u8981\u4ef6\u306e\u3001\u653f\u5e9c\u306b\u3088\u308b\u8fc5\u901f\u306a\u51e6\u7406\u3068\u89e3\u6c7a\u3092\u5f37\u5316\u3057\u4fc3\u9032\u3059\u308b\u305f\u3081\u306b\u3001\u53cd\u30ec\u30c3\u30c9\u30c6\u30fc\u30d7\u6cd5\uff08Anti-Red Tape Act\uff09\u3068\u4e8b\u696d\u5186\u6ed1\u5316\u6cd5\uff08Ease of Doing Business and Efficient Government Service Act\uff09\u304c\u5236\u5b9a\u3055\u308c\u305f\u3002\u65e7\u4f1a\u793e\u6cd5\u3082\u7d0440\u5e74\u3076\u308a\u306b\u3001\u30a2\u30b8\u30a2\u306e\u6700\u65b0\u4e8b\u60c5\u306b\u5bfe\u5fdc\u3057\u305f\u7af6\u4e89\u529b\u3042\u308b\u6539\u6b63\u4f1a\u793e\u6cd5\u306b\u53d6\u3063\u3066\u4ee3\u308f\u3089\u308c\u305f\u3002\u3053\u306e\u6539\u6b63\u306f\u3001\u7279\u306b\u30ac\u30d0\u30ca\u30f3\u30b9\u3068\u793e\u4f1a\u7684\u8cac\u4efb\u306b\u95a2\u3057\u3066\u3001\u4f01\u696d\u306e\u898f\u5247\u3084\u624b\u7d9a\u304d\u3092\u56fd\u969b\u7684\u306a\u30d9\u30b9\u30c8\u30d7\u30e9\u30af\u30c6\u30a3\u30b9\u3084\u57fa\u6e96\u3068\u905c\u8272\u306a\u3044\u3082\u306e\u306b\u6539\u5584\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3092\u30d3\u30b8\u30cd\u30b9\u306e\u3057\u3084\u3059\u3044\u56fd\u306b\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3059\u3082\u306e\u3060\u3002<\/p>\n<figure id=\"attachment_397438\" aria-describedby=\"caption-attachment-397438\" style=\"width: 200px\" class=\"wp-caption alignright\"><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-397440 size-full\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2023\/06\/Benedicta-Du-Baladad.jpg\" alt=\"Benedicta Du-Baladad\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-397438\" class=\"wp-caption-text\"><strong>Benedicta Du-Baladad<\/strong> <br \/>\u5275\u8a2d\u30d1\u30fc\u30c8\u30ca\u30fc\u517cCEO\u00a0<br \/>Du-Baladad &amp; Associates\uff08\u30de\u30cb\u30e9\u9996\u90fd\u570f\uff09<br \/>\u96fb\u8a71\uff1a +63 2 8403-2001 (Ext. 300) <br \/>E\u30e1\u30fc\u30eb\uff1adick.du-baladad@bdblaw.com.ph<\/figcaption><\/figure>\n<p style=\"text-align: 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justify;\">\u6700\u4f4e\u6255\u8fbc\u8cc7\u672c\u91d1\u306f\u57fa\u672c\u7684\u306b\u4e0d\u8981\u3060\u304c\u3001\u7279\u5b9a\u306e\u5834\u5408\u306f\u6cd5\u5f8b\u306b\u3088\u308a\u6700\u4f4e\u6255\u8fbc\u8cc7\u672c\u91d1\u304c\u7fa9\u52d9\u3065\u3051\u3089\u308c\u308b\u3002\u307e\u305f\u3001\u5916\u56fd\u8cc7\u672c\u306e\u56fd\u5185\u5e02\u5834\u5411\u3051\u96f6\u7d30\u30fb\u4e2d\u5c0f\u4f01\u696d\u306f\u300120\u4e07\u30c9\u30eb\u4ee5\u4e0a\uff08\u307e\u305f\u306f\u5916\u8ca8\u3067\u306e\u540c\u7b49\u984d\uff09\u306e\u6700\u4f4e\u6255\u8fbc\u8cc7\u672c\u91d1\u3092\u8981\u6c42\u3055\u308c\u308b\u3002\u5f93\u3063\u3066\u3001\u7279\u5225\u6cd5\u3067\u7fa9\u52d9\u3065\u3051\u3089\u308c\u308b\u5834\u5408\u3084\u56fd\u5185\u5e02\u5834\u5411\u3051\u4f01\u696d\u3092\u9664\u304d\u3001\u5916\u56fd\u6295\u8cc7\u5bb6\u306b\u3088\u308b\u8cc7\u672c\u6ce8\u5165\u984d\u306f\u6cd5\u5f8b\u3067\u306f\u306a\u304f\u3001\u4e8b\u696d\u4e0a\u306e\u5fc5\u8981\u6027\u306b\u3088\u3063\u3066\u6c7a\u5b9a\u3055\u308c\u308b\u3002<\/p>\n<p style=\"text-align: justify;\">\u3055\u3089\u306b\u30d5\u30a3\u30ea\u30d4\u30f3\u306f\u3064\u3044\u5148\u65e5\u3001\u7279\u5b9a\u306e\u5206\u91ce\u307e\u305f\u306f\u6d3b\u52d5\u3078\u306e\u5916\u56fd\u8cc7\u672c\u306e\u53c2\u5165\u5236\u9650\u306e\u7de9\u548c\u3068\u3001\u30d3\u30b8\u30cd\u30b9\u3092\u3057\u3084\u3059\u3044\u56fd\u5185\u74b0\u5883\u306e\u6574\u5099\u3092\u76ee\u7684\u3068\u3059\u308b\u8ca1\u653f\u6539\u9769\u306e\u305f\u3081\u306b\u3001\u4e00\u9023\u306e\u6cd5\u5f8b\u3092\u5236\u5b9a\u3057\u305f\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-red\"><strong>\u81ea\u7531\u5316\u4e09\u6cd5<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u56fd\u5185\u306e\u7d4c\u6e08\u6d3b\u52d5\u3078\u306e\u5916\u56fd\u8cc7\u672c\u306e\u53c2\u52a0\u3092\u9032\u3081\u308b\u653f\u7b56\u306b\u6cbf\u3063\u3066\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306f\u5148\u65e5\u3001\u3053\u306e\u76ee\u6a19\u306e\u5b9f\u73fe\u306e\u305f\u3081\u306b3\u3064\u306e\u91cd\u8981\u306a\u6cd5\u5f8b\u3092\u5236\u5b9a\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">\u3072\u3068\u3064\u76ee\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u5c0f\u58f2\u696d\u3092\u3055\u3089\u306b\u81ea\u7531\u5316\u3059\u308b\u3082\u306e\u3060\u3002\u6295\u8cc7\u5bb6\u306e\u6bcd\u56fd\u304c\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u5c0f\u58f2\u696d\u8005\u306e\u53c2\u5165\u3092\u7981\u3058\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u6761\u4ef6\u3068\u3057\u3066\u3001\u6255\u8fbc\u8cc7\u672c\u91d12500\u4e07\u30d5\u30a3\u30ea\u30d4\u30f3\u30da\u30bd\uff0845\u4e072000\u30c9\u30eb\uff09\u4ee5\u4e0a\u306e\u5916\u56fd\u8cc7\u672c\u306e\u5c0f\u58f2\u696d\u3078\u306e\u53c2\u5165\u304c\u8a8d\u3081\u3089\u308c\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">\u540c\u69d8\u306b\u3001\u61b2\u6cd5\u306b\u3088\u308a\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u6c11\u306e\u307f\u306b\u5236\u9650\u3055\u308c\u3066\u3044\u305f\u516c\u76ca\u4e8b\u696d\u306e\u904b\u55b6\u3092\u898f\u5236\u3059\u308b\u6cd5\u5f8b\u3067\u3082\u3001\u300c\u516c\u76ca\u4e8b\u696d\u300d\u306e\u5b9a\u7fa9\u304c\u6539\u6b63\u3055\u308c\u3001\u9650\u3089\u308c\u305f\u5206\u91ce\u306e\u307f\u304c\u5bfe\u8c61\u3068\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3002\u305d\u306e\u7d50\u679c\u3001\u4ee5\u524d\u306f\u516c\u76ca\u4e8b\u696d\u3068\u307f\u306a\u3055\u308c\u3066\u3044\u305f\u6d3b\u52d5\u304c\u3001\u4eca\u3067\u306f\u5916\u56fd\u8cc7\u672c\u306b\u958b\u653e\u3055\u308c\u3066\u3044\u308b\u3002\u4f8b\u3048\u3070\u901a\u4fe1\u3001\u822a\u7a7a\u8f38\u9001\u3001\u6d77\u904b\u696d\u3001\u9244\u9053\u3001\u7269\u6d41\u3001\u704c\u6f11\u306a\u3069\u306f\u5916\u56fd\u6295\u8cc7\u5bb6\u304c100%\u4fdd\u6709\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"text-align: justify;\">\u5916\u56fd\u4eba\u3001\u5916\u56fd\u7d44\u5408\u3001\u5916\u56fd\u4f01\u696d\u304a\u3088\u3073\u5916\u56fd\u653f\u5e9c\u306e\u751f\u7523\u7684\u306a\u6295\u8cc7\u3092\u5968\u52b1\u3057\u63a8\u5968\u3059\u308b\u305f\u3081\u306b\u3001\u5916\u56fd\u6295\u8cc7\u6cd5\u304c\u3055\u3089\u306b\u6539\u6b63\u3055\u308c\u305f\u3002\u6539\u6b63\u6cd5\u306f\u3001\u5916\u56fd\u4eba\u306e\u53c2\u52a0\u304c\u7981\u6b62\u307e\u305f\u306f\u5236\u9650\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u56fd\u5185\u4f01\u696d\u306b\u5916\u56fd\u8cc7\u672c\u304c100%\u51fa\u8cc7\u3067\u304d\u308b\u3053\u3068\u3092\u8a8d\u3081\u3066\u3044\u308b\u3002\u307e\u305f\u8f38\u51fa\u4f01\u696d\u3078\u306e\u5916\u56fd\u8cc7\u672c\u306e\u51fa\u8cc7\u3082\u3001\u30cd\u30ac\u30c6\u30a3\u30d6\u30ea\u30b9\u30c8\u306b\u542b\u307e\u308c\u308b\u696d\u7a2e\u3092\u9664\u3044\u3066100%\u307e\u3067\u8a8d\u3081\u3089\u308c\u308b\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-red\"><strong>\u7a0e\u5236\u6539\u9769<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u30d5\u30a3\u30ea\u30d4\u30f3\u653f\u5e9c\u306f\u3001\u4e8c\u5927\u7a0e\u6cd5\u306e\u5236\u5b9a\u3092\u901a\u3058\u3066\u7dcf\u5408\u7684\u306a\u7a0e\u5236\u6539\u9769\u306e\u524d\u534a\u3092\u3084\u308a\u9042\u3052\u305f\u3002\u3072\u3068\u3064\u76ee\u306e\u6cd5\u5f8b\u306f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u3068\u7269\u54c1\u7a0e\u3092\u5bfe\u8c61\u3068\u3059\u308b\u7a0e\u5236\u6539\u9769\u6cd5\u3014Tax Reform for Acceleration and Inclusion\uff08TRAIN \u6cd5\uff09\u3015\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-align: justify;\">\u3075\u305f\u3064\u76ee\u306e\u6cd5\u5f8b\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u3068\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306e\u6539\u9769\u306b\u95a2\u308f\u308b\u3082\u306e\u3060\u3002\u3053\u306e\u6cd5\u5f8b\u306f\u5f53\u521d\u306f\u6cd5\u4eba\u6240\u5f97\u7a0e\u30fb\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u5408\u7406\u5316\u6cd5\uff08Corporate Income Tax and Incentives Rationalisation Act\uff09\u3068\u547c\u3070\u308c\u305f\u304c\u3001\u30d1\u30f3\u30c7\u30df\u30c3\u30af\u306e\u767a\u751f\u3092\u53d7\u3051\u3066\u5f8c\u306b\u3001\u4f01\u696d\u5fa9\u8208\u7a0e\u5236\u512a\u9047\u6cd5\u3014Corporate Recovery and Tax Incentives for Enterprises (CREATE) \u3015\u3068\u3057\u3066\u5e83\u304f\u77e5\u3089\u308c\u308b\u8ca1\u653f\u523a\u6fc0\u30fb\u7d4c\u6e08\u5fa9\u8208\u30d1\u30c3\u30b1\u30fc\u30b8\u306b\u5909\u66f4\u3055\u308c\u305f\u3002CREATE\u6cd5\u306b\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u3068\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3068\u3044\u30462\u3064\u306e\u91cd\u8981\u306a\u8981\u7d20\u304c\u542b\u307e\u308c\u308b\u3002<\/p>\n<p style=\"text-align: justify;\">\u6cd5\u4eba\u6240\u5f97\u7a0e\u7387\u306f\u3001\u5f93\u6765\u306e\u4e00\u5f8b30%\u304b\u3089\u6a19\u6e96\u7a0e\u738725%\u3001\u8efd\u6e1b\u7a0e\u738720%\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u305f\u300225%\u306e\u7a0e\u7387\u306f\u3001\u3059\u3079\u3066\u306e\u6cd5\u4eba\u7d0d\u7a0e\u8005\u2015\u2015\u5185\u56fd\u6cd5\u4eba\u3001\u5c45\u4f4f\u5916\u56fd\u6cd5\u4eba\u3001\u975e\u5c45\u4f4f\u5916\u56fd\u6cd5\u4eba\u2015\u2015\u306b\u9069\u7528\u3055\u308c\u3001\u8ab2\u7a0e\u6240\u5f97500\u4e07\u30d5\u30a3\u30ea\u30d4\u30f3\u30da\u30bd\uff089\u4e07\u30c9\u30eb\uff09\u4ee5\u4e0b\u304b\u3064\u7dcf\u8cc7\u7523\uff08\u7d0d\u7a0e\u8005\u306e\u4e8b\u52d9\u6240\u3001\u5de5\u5834\u304a\u3088\u3073\u6a5f\u5668\u304c\u7f6e\u304b\u308c\u305f\u571f\u5730\u306f\u9664\u304f\uff091\u5104\u30da\u30bd\u4ee5\u4e0b\u306e\u6cd5\u4eba\u306f\u3001\u7279\u5b9a\u306e\u8ab2\u7a0e\u5e74\u5ea6\u306b\u3064\u3044\u306620%\u306e\u7a0e\u7387\u3092\u9069\u7528\u3067\u304d\u308b\u3002<\/p>\n<p style=\"text-align: justify;\">\u96f6\u7d30\u30fb\u4e2d\u5c0f\u4f01\u696d\u3092\u6551\u6e08\u3059\u308b\u305f\u3081\u306b\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u7387\u309220%\u306b\u5f15\u304d\u4e0b\u3052\u308b\u6848\u304c\u5c0e\u5165\u3055\u308c\u305f\u3002\u3060\u304c\u3001\u3053\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u306f\u56fd\u5185\u6cd5\u4eba\u306e\u307f\u3067\u3001\u5c45\u4f4f\u5916\u56fd\u6cd5\u4eba\uff08\u5916\u56fd\u4f01\u696d\u306e\u30d5\u30a3\u30ea\u30d4\u30f3\u652f\u5e97\uff09\u3068\u975e\u5c45\u4f4f\u5916\u56fd\u6cd5\u4eba\u306f\u5bfe\u8c61\u5916\u3067\u3042\u308b\u3002\u5f93\u3063\u3066\u6240\u5f97\u7a0e\u306e\u8996\u70b9\u306b\u7acb\u3064\u3068\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306e\u4e8b\u696d\u306b\u3088\u3063\u3066\u9ad8\u3044\u53ce\u5165\u304c\u5f97\u3089\u308c\u308b\u898b\u8fbc\u307f\u304c\u306a\u3044\u5834\u5408\u3001\u652f\u5e97\u3088\u308a\u5185\u56fd\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u65b9\u304c\u3088\u3044\u3060\u308d\u3046\u3002<\/p>\n<p style=\"text-align: justify;\">\u4ee5\u524d\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306f\u6570\u591a\u304f\u306e\u6cd5\u5f8b\u306b\u3088\u3063\u3066\u898f\u5b9a\u3055\u308c\u3001\u6295\u8cc7\u4fc3\u9032\u6a5f\u95a2\uff08IPA\uff09\u3068\u3044\u3046\u540d\u79f0\u306e\u69d8\u3005\u306a\u653f\u5e9c\u6a5f\u95a2\u304c\u3001\u5404\u6295\u8cc7\u5bb6\u306b\u9069\u7528\u3059\u308b\u512a\u9047\u63aa\u7f6e\u3092\u6c7a\u5b9a\u3059\u308b\u6a29\u9650\u3092\u6301\u3063\u3066\u3044\u305f\u3002\u3060\u304cIPA\u306b\u3088\u3063\u3066\u65b9\u91dd\u304c\u7570\u306a\u308b\u7d50\u679c\u3068\u3057\u3066\u3001\u512a\u9047\u63aa\u7f6e\u306e\u5185\u5bb9\u306b\u3070\u3089\u3064\u304d\u304c\u751f\u3058\u3066\u3044\u305f\u305f\u3081\u3001\u3053\u306e\u5236\u5ea6\u306f\u6df7\u4e71\u304c\u751f\u3058\u3066\u3044\u305f\u3002\u6295\u8cc7\u5bb6\u306f\u3001\u81ea\u5206\u306e\u4e8b\u696d\u306b\u9069\u5207\u306a\u512a\u9047\u63aa\u7f6e\u3092\u4ed8\u4e0e\u3057\u3066\u304f\u308c\u308bIPO\u3092\u63a2\u3057\u56de\u308b\u5fc5\u8981\u304c\u3042\u3063\u305f\u306e\u3060\u3002<\/p>\n<p style=\"text-align: justify;\">CREATE\u6cd5\u306f\u3001\u7a0e\u6cd5\uff08Tax Code\uff09\u306b\u7a0e\u5236\u512a\u9047\u898f\u5247\u3092\u76db\u308a\u8fbc\u307f\u3001\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3092\u6c7a\u5b9a\u30fb\u4ed8\u4e0e\u3059\u308b\u4e3b\u306a\u6a29\u9650\u3092\u8ca1\u653f\u512a\u9047\u63aa\u7f6e\u5be9\u67fb\u59d4\u54e1\u4f1a\u306b\u4e0e\u3048\u308b\u3053\u3068\u3067\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u7a0e\u5236\u512a\u9047\u5236\u5ea6\u3092\u5909\u66f4\u3057\u305f\u3002\u3064\u307e\u308a\u3001IPA\u306e\u9055\u3044\u306b\u3088\u3063\u3066\u512a\u9047\u63aa\u7f6e\u306b\u5dee\u304c\u51fa\u308b\u3053\u3068\u304c\u306a\u304f\u306a\u3063\u305f\u3002\u65b0\u5236\u5ea6\u3067\u306f\u3001\u767b\u9332\u4f01\u696d\u304c\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u3089\u308c\u308b\u5e74\u6570\u3082\u5236\u9650\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: justify;\">\u8f38\u51fa\u4f01\u696d\u3068\u56fd\u5185\u5e02\u5834\u5411\u3051\u4f01\u696d\u306f\u3001\u7acb\u5730\u3068\u696d\u7a2e\u306e\u512a\u5148\u5ea6\u306b\u5fdc\u3058\u3066\u30014\uff5e7\u5e74\u306e\u6240\u5f97\u7a0e\u514d\u9664\u3092\u542b\u3080\u69d8\u3005\u306a\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3092\u5229\u7528\u3067\u304d\u308b\u3002\u514d\u9664\u671f\u9593\u7d42\u4e86\u5f8c\u306f10\u5e74\u9593\u306b\u308f\u305f\u308a\u30015%\u306e\u7279\u5225\u512a\u9047\u6cd5\u4eba\u6240\u5f97\u7a0e\u7387\u307e\u305f\u306f\u8ffd\u52a0\u63a7\u9664\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3067\u304d\u308b\u3002<\/p>\n<p style=\"text-align: justify;\">\u8cc7\u672c\u8a2d\u5099\u3001\u539f\u6750\u6599\u3001\u4e88\u5099\u90e8\u54c1\u3001\u4ed8\u5c5e\u54c1\u306b\u304b\u304b\u308b\u95a2\u7a0e\u3082\u3001\u8f38\u51fa\u4f01\u696d\u306f\u6700\u957717\u5e74\u3001\u56fd\u5185\u5e02\u5834\u5411\u3051\u4f01\u696d\u306f\u6700\u957712\u5e74\u9593\u514d\u9664\u3055\u308c\u308b\u3002\u8f38\u51fa\u4f01\u696d\u306f\u3001\u8f38\u5165\u306b\u304b\u304b\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\u514d\u9664\u3001\u56fd\u5185\u8abf\u9054\u306b\u304b\u304b\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e0%\u306e\u512a\u9047\u63aa\u7f6e\u308217\u5e74\u9593\u53d7\u3051\u3089\u308c\u308b\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-red\"><strong>\u6295\u8cc7\u3078\u306e\u5f71\u97ff<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u8a2d\u7acb\u3057\u305f\u4e8b\u696d\u4f53\u3078\u306e\u8ab2\u7a0e\u3068\u306f\u5225\u306b\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3078\u306e\u6295\u8cc7\u304b\u3089\u5f97\u305f\u53ce\u76ca\u3078\u306e\u8ab2\u7a0e\u3082\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p style=\"text-align: justify;\">\u50b5\u5238\u3078\u306e\u6295\u8cc7\u53ce\u76ca\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u306b\u95a2\u3057\u3066\u306f\u3001\u975e\u5c45\u4f4f\u5916\u56fd\u6cd5\u4eba\u304c\u30d5\u30a3\u30ea\u30d4\u30f3\u3078\u306e\u6295\u8cc7\u3067\u5f97\u305f\u5229\u5b50\u6240\u5f97\u306b\u306f20%\u306e\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308a\u3001\u6700\u7d42\u6e90\u6cc9\u7a0e\u5236\u5ea6\u3092\u901a\u3058\u3066\u5fb4\u53ce\u3055\u308c\u308b\u3002<\/p>\n<p style=\"text-align: justify;\">\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u53d6\u5f15\u3084\u4e8b\u696d\u306b\u5f93\u4e8b\u3057\u306a\u3044\u5916\u56fd\u4eba\u304c\u3001\u5185\u56fd\u6cd5\u4eba\u682a\u5f0f\u3078\u306e\u6295\u8cc7\u306b\u3088\u3063\u3066\u5f97\u305f\u914d\u5f53\u306b\u306f25%\u306e\u7a0e\u91d1\u304c\u304b\u304b\u308a\u3001\u3053\u308c\u3082\u6700\u7d42\u6e90\u6cc9\u7a0e\u5236\u5ea6\u3092\u901a\u3058\u3066\u5fb4\u53ce\u3055\u308c\u308b\u3002\u975e\u5c45\u4f4f\u5916\u56fd\u6cd5\u4eba\u306e\u5834\u5408\u3001\u914d\u5f53\u306e\u6700\u7d42\u6e90\u6cc9\u7a0e\u7387\u306f\u4ee5\u524d\u306f30%\u3067\u3042\u3063\u305f\u304c\u3001CREATE\u6cd5\u3067\u6cd5\u4eba\u6240\u5f97\u7a0e\u304c25%\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u305f\u3053\u3068\u3092\u53d7\u3051\u3066\u3001\u914d\u5f53\u306e\u6700\u7d42\u6e90\u6cc9\u7a0e\u7387\u3082\u540c\u3058\u304f25%\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u305f\u3002\u3053\u308c\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u652f\u5e97\u3092\u8a2d\u7acb\u3057\u305f\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u652f\u5e97\u5229\u76ca\u9001\u91d1\u7a0e15%\u3088\u308a\u9ad8\u3044\u7a0e\u7387\u3067\u3042\u308b\u3002\u682a\u5f0f\u51e6\u5206\u306b\u306f15%\u306e\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u7a0e\u304c\u9069\u7528\u3055\u308c\u3001\u3053\u308c\u306f\u682a\u5f0f\u58f2\u5374\u306b\u3088\u308b\u6b63\u5473\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u3002<\/p>\n<p style=\"text-align: justify;\">\u653f\u5e9c\u304c\u7d9a\u3051\u308b\u7a0e\u5236\u6539\u9769\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u3072\u3068\u3064\u306f\u3001\u91d1\u878d\u90e8\u9580\u3078\u306e\u8ab2\u7a0e\u3092\u3088\u308a\u7c21\u6f54\u3067\u516c\u5e73\u3001\u52b9\u7387\u7684\u306a\u8ab2\u7a0e\u5236\u5ea6\u306b\u5909\u66f4\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u3001\u8cc7\u672c\u6240\u5f97\u30fb\u91d1\u878d\u30b5\u30fc\u30d3\u30b9\u306e\u8ab2\u7a0e\u6539\u9769\u3067\u3042\u308b\u3002\u3053\u308c\u306b\u306f\u3001\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u3001\u914d\u5f53\u6240\u5f97\u3001\u5229\u5b50\u6240\u5f97\u306e\u8ab2\u7a0e\u6539\u9769\u304c\u542b\u307e\u308c\u308b\u3002<\/p>\n<p style=\"text-align: justify;\">\u3053\u306e\u6cd5\u6848\u306e\u76ee\u7684\u306e\u3072\u3068\u3064\u306f\u7a0e\u7387\u306e\u8abf\u548c\u3067\u3042\u308b\u305f\u3081\u3001\u6295\u8cc7\u5bb6\u304c\u8ab0\u3067\u3042\u3063\u3066\u3082\u3001\u6295\u8cc7\u5546\u54c1\u306e\u6027\u683c\u3092\u554f\u308f\u305a\u540c\u3058\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3060\u308d\u3046\u3002\u5229\u5b50\u3068\u914d\u5f53\u306e\u7a0e\u7387\u306f\u3001\u6cd5\u6848\u3067\u306f15%\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u5916\u56fd\u4eba\u3084\u5916\u56fd\u4f01\u696d\u3060\u3051\u3067\u306a\u304f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u5185\u3067\u5f97\u3089\u308c\u305f\u5229\u5b50\u3084\u914d\u5f53\u306b\u3082\u3053\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u3060\u308d\u3046\u3002<\/p>\n<p style=\"text-align: justify;\">\u3053\u306e\u6cd5\u5f8b\u304c\u53ef\u6c7a\u3055\u308c\u308c\u3070\u3001\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306e\u307f\u3092\u6295\u8cc7\u6c7a\u5b9a\u306e\u6839\u62e0\u306b\u3059\u308b\u6163\u884c\u304c\u6e1b\u308b\u3060\u308d\u3046\u3002\u307e\u305f\u540c\u6cd5\u306e\u5236\u5b9a\u306b\u3088\u308a\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u6295\u8cc7\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u5236\u5ea6\u306f\u3001\u8fd1\u96a3\u8af8\u56fd\u306b\u52a3\u3089\u306c\u3082\u306e\u306b\u306a\u308b\u3060\u308d\u3046\u3002<\/p>\n<section class=\"format-info\" style=\"text-align: center;\"><strong><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-medium wp-image-111402\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2019\/01\/Du-Baladad-and-Associates-BDB-Law-1-300x93.jpg\" alt=\"Du-Baladad-and-Associates-(BDB-Law)-1\" width=\"300\" height=\"93\" \/>Du-Baladad &amp; Associates<\/strong><br \/>\n20\/F, Chatham House Bldg.<br \/>\nRufino cor. Valero Sts., Salcedo Village<br \/>\nMakati City<br \/>\nMetro Manila, 1227 Philippines<br \/>\n\u96fb\u8a71\uff1a +632 8403 2001<br \/>\nE\u30e1\u30fc\u30eb\uff1a<a href=\"mailto:info@bdblaw.com.ph\">info@bdblaw.com.ph<\/a><br \/>\n<a href=\"http:\/\/www.bdblaw.com.ph\">www.bdblaw.com.ph<\/a><\/section>\n<p><a class=\"image-redirect\" href=\"https:\/\/beta2.law.asia\/ja\/japan-outbound-investment-guide\/\" target=\"_blank\" rel=\"https:\/\/beta2.law.asia\/ja\/japan-outbound-investment-guide\/\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-301164 size-full\" title=\"Japan Outbound Investment Guide\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2023\/06\/Japan-Outbound-Investment-Guide-Banner.jpg\" alt=\"Japan Outbound Investment Guide\" width=\"890\" height=\"272\" \/><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4e16\u754c\u306e\u4ed6\u306e\u56fd\u3068\u540c\u69d8\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3082\u3001\u4e16\u754c\u7684\u306a\u30d1\u30f3\u30c7\u30df\u30c3\u30af\u306b\u3088\u308b\u60f3\u5b9a\u5916\u306e\u885d\u6483\u3068\u6df7\u4e71\u306b\u3088\u308a\u6df1\u523b\u306a\u6253\u6483\u3092\u53d7\u3051\u305f\u3002\u653f\u5e9c\u306f\u3072\u3068\u3064\u306b\u306f\u3001\u56fd\u5185\u5916\u306e\u6295\u8cc7\u5bb6\u3092\u5bfe\u8c61\u3068\u3057\u305f\u8ca1\u653f\u30fb\u69cb\u9020\u30fb\u884c\u653f\u6539\u9769\u306e\u8ffd\u6c42\u3068\u518d\u8abf\u6574\u3092\u901a\u3058\u3066\u5bfe\u5fdc\u3057\u305f\u3002\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u6295\u8cc7\u3057\u3084\u3059\u304f\u3057\u3001\u8d77\u696d\u3084\u4e8b\u696d\u5c55\u958b\u3092\u4fc3\u9032\u3059\u308b\u65b0\u305f\u306a\u6cd5\u5f8b\u304c\u3001\u3044\u304f\u3064\u304b\u5236\u5b9a\u3055\u308c\u305f\u3002 \u307e\u305a\u3001\u4e8b\u696d\u306e\u5c55\u958b\u306b\u6b20\u304b\u305b\u306a\u3044\u624b\u7d9a\u304d\u3084\u8981\u4ef6\u306e\u3001\u653f\u5e9c\u306b\u3088\u308b\u8fc5\u901f\u306a\u51e6\u7406\u3068\u89e3\u6c7a\u3092\u5f37\u5316\u3057\u4fc3\u9032\u3059\u308b\u305f\u3081\u306b\u3001\u53cd\u30ec\u30c3\u30c9\u30c6\u30fc\u30d7\u6cd5\uff08Anti-Red Tape Act\uff09\u3068\u4e8b\u696d\u5186\u6ed1\u5316\u6cd5\uff08Ease of Doing Business and Efficient Government Service Act\uff09\u304c\u5236\u5b9a\u3055\u308c\u305f\u3002\u65e7\u4f1a\u793e\u6cd5\u3082\u7d0440\u5e74\u3076\u308a\u306b\u3001\u30a2\u30b8\u30a2\u306e\u6700\u65b0\u4e8b\u60c5\u306b\u5bfe\u5fdc\u3057\u305f\u7af6\u4e89\u529b\u3042\u308b\u6539\u6b63\u4f1a\u793e\u6cd5\u306b\u53d6\u3063\u3066\u4ee3\u308f\u3089\u308c\u305f\u3002\u3053\u306e\u6539\u6b63\u306f\u3001\u7279\u306b\u30ac\u30d0\u30ca\u30f3\u30b9\u3068\u793e\u4f1a\u7684\u8cac\u4efb\u306b\u95a2\u3057\u3066\u3001\u4f01\u696d\u306e\u898f\u5247\u3084\u624b\u7d9a\u304d\u3092\u56fd\u969b\u7684\u306a\u30d9\u30b9\u30c8\u30d7\u30e9\u30af\u30c6\u30a3\u30b9\u3084\u57fa\u6e96\u3068\u905c\u8272\u306a\u3044\u3082\u306e\u306b\u6539\u5584\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3092\u30d3\u30b8\u30cd\u30b9\u306e\u3057\u3084\u3059\u3044\u56fd\u306b\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3059\u3082\u306e\u3060\u3002 \u306a\u304b\u3067\u3082\u6539\u6b63\u4f1a\u793e\u6cd5\u3067\u306f\u3001\u767a\u8d77\u4eba\u3068\u53d6\u7de0\u5f79\u306e\u6700\u4f4e\u4eba\u6570\u306b\u95a2\u3059\u308b\u898f\u5b9a\u304c\u524a\u9664\u3055\u308c\u305f\u3002\u73fe\u5728\u300115\u540d\u4ee5\u5185\u3067\u3042\u308c\u3070\u3001\u3044\u304b\u306a\u308b\u4eba\uff08\u81ea\u7136\u4eba\u307e\u305f\u306f\u6cd5\u4eba\uff09\u3067\u3082\u5358\u72ec\u307e\u305f\u306f\u5171\u540c\u3067\u56fd\u5185\u306b\u4f01\u696d\u3092\u8a2d\u7acb\u3067\u304d\u308b\u3002\u767a\u8d77\u4eba\u304c\u30d5\u30a3\u30ea\u30d4\u30f3\u5c45\u4f4f\u8005\u3067\u3042\u308b\u5fc5\u8981\u306f\u306a\u3044\u3002 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\u5916\u56fd\u4eba\u3001\u5916\u56fd\u7d44\u5408\u3001\u5916\u56fd\u4f01\u696d\u304a\u3088\u3073\u5916\u56fd\u653f\u5e9c\u306e\u751f\u7523\u7684\u306a\u6295\u8cc7\u3092\u5968\u52b1\u3057\u63a8\u5968\u3059\u308b\u305f\u3081\u306b\u3001\u5916\u56fd\u6295\u8cc7\u6cd5\u304c\u3055\u3089\u306b\u6539\u6b63\u3055\u308c\u305f\u3002\u6539\u6b63\u6cd5\u306f\u3001\u5916\u56fd\u4eba\u306e\u53c2\u52a0\u304c\u7981\u6b62\u307e\u305f\u306f\u5236\u9650\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u56fd\u5185\u4f01\u696d\u306b\u5916\u56fd\u8cc7\u672c\u304c100%\u51fa\u8cc7\u3067\u304d\u308b\u3053\u3068\u3092\u8a8d\u3081\u3066\u3044\u308b\u3002\u307e\u305f\u8f38\u51fa\u4f01\u696d\u3078\u306e\u5916\u56fd\u8cc7\u672c\u306e\u51fa\u8cc7\u3082\u3001\u30cd\u30ac\u30c6\u30a3\u30d6\u30ea\u30b9\u30c8\u306b\u542b\u307e\u308c\u308b\u696d\u7a2e\u3092\u9664\u3044\u3066100%\u307e\u3067\u8a8d\u3081\u3089\u308c\u308b\u3002 \u7a0e\u5236\u6539\u9769 \u30d5\u30a3\u30ea\u30d4\u30f3\u653f\u5e9c\u306f\u3001\u4e8c\u5927\u7a0e\u6cd5\u306e\u5236\u5b9a\u3092\u901a\u3058\u3066\u7dcf\u5408\u7684\u306a\u7a0e\u5236\u6539\u9769\u306e\u524d\u534a\u3092\u3084\u308a\u9042\u3052\u305f\u3002\u3072\u3068\u3064\u76ee\u306e\u6cd5\u5f8b\u306f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u3068\u7269\u54c1\u7a0e\u3092\u5bfe\u8c61\u3068\u3059\u308b\u7a0e\u5236\u6539\u9769\u6cd5\u3014Tax Reform for Acceleration and Inclusion\uff08TRAIN \u6cd5\uff09\u3015\u3067\u3042\u308b\u3002 \u3075\u305f\u3064\u76ee\u306e\u6cd5\u5f8b\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u3068\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306e\u6539\u9769\u306b\u95a2\u308f\u308b\u3082\u306e\u3060\u3002\u3053\u306e\u6cd5\u5f8b\u306f\u5f53\u521d\u306f\u6cd5\u4eba\u6240\u5f97\u7a0e\u30fb\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u5408\u7406\u5316\u6cd5\uff08Corporate Income Tax and Incentives Rationalisation Act\uff09\u3068\u547c\u3070\u308c\u305f\u304c\u3001\u30d1\u30f3\u30c7\u30df\u30c3\u30af\u306e\u767a\u751f\u3092\u53d7\u3051\u3066\u5f8c\u306b\u3001\u4f01\u696d\u5fa9\u8208\u7a0e\u5236\u512a\u9047\u6cd5\u3014Corporate Recovery and Tax Incentives for Enterprises (CREATE) \u3015\u3068\u3057\u3066\u5e83\u304f\u77e5\u3089\u308c\u308b\u8ca1\u653f\u523a\u6fc0\u30fb\u7d4c\u6e08\u5fa9\u8208\u30d1\u30c3\u30b1\u30fc\u30b8\u306b\u5909\u66f4\u3055\u308c\u305f\u3002CREATE\u6cd5\u306b\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u3068\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3068\u3044\u30462\u3064\u306e\u91cd\u8981\u306a\u8981\u7d20\u304c\u542b\u307e\u308c\u308b\u3002 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