{"id":10813,"date":"2026-10-07T15:27:43","date_gmt":"2026-10-07T08:27:43","guid":{"rendered":"https:\/\/businesshubasia.com\/"},"modified":"2026-10-07T15:28:46","modified_gmt":"2026-10-07T08:28:46","slug":"tax-treaty-indonesia-singapore-holding","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/ja\/tax-treaty-indonesia-singapore-holding\/","title":{"rendered":"\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30fb\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u79df\u7a0e\u6761\u7d04\uff1a\u6301\u682a\u4f1a\u793e\u69cb\u9020\u304c\u5229\u76ca\u3092\u4fdd\u8b77\u3059\u308b\u65b9\u6cd5"},"content":{"rendered":"<p 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class=\"wp-block-paragraph\">\u3053\u306e\u7bc0\u7d04\u306f\u6587\u66f8\u4e0a\u306e\u7d50\u679c\u3067\u3042\u308a\u3001\u69cb\u9020\u7684\u306a\u6a29\u5229\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u30022025\u5e74\u8ca1\u52d9\u5927\u81e3\u4ee4\uff08PMK\uff09\u7b2c112\u53f7\u306b\u57fa\u3065\u304d\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u652f\u6255\u8005\u306f\u652f\u6255\u6642\u306b\u6709\u52b9\u306a\u8a3c\u62e0\u3092\u4fdd\u6709\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u305d\u3046\u3067\u306a\u3044\u5834\u5408\u306f20%\u30ec\u30fc\u30c8\u304c\u81ea\u52d5\u7684\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30fb\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u79df\u7a0e\u6761\u7d04\u3068\u306f\u4f55\u304b\u3001\u307e\u305f\u3001\u306a\u305c\u6301\u682a\u4f1a\u793e\u306f\u305d\u308c\u3092\u5229\u7528\u3059\u308b\u306e\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u7c21\u5358\u306a\u4f8b\u3092\u6319\u3052\u308b\u3068\u3001\u305d\u306e\u91cd\u8981\u6027\u304c\u3088\u304f\u308f\u304b\u308a\u307e\u3059\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u5b50\u4f1a\u793e\u304c\u5916\u56fd\u306e\u89aa\u4f1a\u793e\u306b100\u4e07\u7c73\u30c9\u30eb\u306e\u914d\u5f53\u91d1\u3092\u652f\u6255\u3044\u307e\u3059\u3002\u79df\u7a0e\u6761\u7d04\u304c\u306a\u3044\u305f\u3081\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306f1983\u5e74\u6240\u5f97\u7a0e\u6cd5\u7b2c7\u53f7\u7b2c26\u6761\u306b\u57fa\u3065\u304d20%\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u300120\u4e07\u7c73\u30c9\u30eb\u304c\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u52d9\u7f72\u306b\u7559\u4fdd\u3055\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30fb\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304d\u3001\u9069\u683c\u306a\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6301\u682a\u4f1a\u793e\u306b\u9001\u91d1\u3055\u308c\u305f\u5834\u5408\u3001\u540c\u3058\u914d\u5f53\u91d1\u3067\u308210%\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001100\u4e07\u7c73\u30c9\u30eb\u306e\u652f\u6255\u3054\u3068\u306b\u5e74\u959310\u4e07\u7c73\u30c9\u30eb\u306e\u7bc0\u7a0e\u304c\u53ef\u80fd\u3068\u306a\u308b\u305f\u3081\u3001\u591a\u304f\u306e\u5730\u57df\u30b0\u30eb\u30fc\u30d7\u304c\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u4e8b\u696d\u3088\u308a\u3082\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6301\u682a\u4f1a\u793e\u3092\u4e0a\u4f4d\u306b\u4f4d\u7f6e\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u30d1\u30bf\u30fc\u30f3\u306f\u3088\u304f\u3042\u308b\u3053\u3068\u3060\u3002\u6295\u8cc7\u5927\u81e3\u306f\u6b21\u306e\u3088\u3046\u306b\u5831\u544a\u3057\u305f\u3002 <a href=\"https:\/\/setkab.go.id\/i0wk\" target=\"_blank\" rel=\"noopener\">2025\u5e74\u7b2c1\u56db\u534a\u671f\u306b\u304a\u3051\u308b\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3078\u306e\u6295\u8cc7\u984d\u306f46\u5104\u7c73\u30c9\u30eb\u3002<\/a> \u305d\u3057\u3066\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u304c10\u5e74\u9593\u30ea\u30fc\u30c9\u3057\u3066\u304d\u305f\u3068\u8ff0\u3079\u305f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6295\u8cc7\u7701\u306e\u30c7\u30fc\u30bf\u306b\u3088\u308b\u3068 <a href=\"https:\/\/databoks.katadata.co.id\/en\/economics-macro\/statistics\/696d7cb740188\/top-5-foreign-investor-countries-in-indonesia-2025-singapore-dominates\" target=\"_blank\" rel=\"noopener\">\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e2025\u5e74\u307e\u3067\u306e\u6d77\u5916\u76f4\u63a5\u6295\u8cc7\u5b9f\u73fe\u984d\u306f30.11\u51463000\u5104\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u30c9\u30eb\u3068\u306a\u308b\u898b\u8fbc\u307f\u3002<\/a>. \u4ed6\u306e\u6cd5\u57df\u3067\u3053\u308c\u306b\u5339\u6575\u3059\u308b\u3082\u306e\u306f\u307b\u3068\u3093\u3069\u306a\u3044\u305f\u3081\u3001\u307b\u3068\u3093\u3069\u306e\u8ca1\u52d9\u30c1\u30fc\u30e0\u306f\u9045\u304b\u308c\u65e9\u304b\u308c\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3068\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u79df\u7a0e\u6761\u7d04\u3092\u6e80\u305f\u3059\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3057\u304b\u3057\u3001\u7bc0\u7a0e\u306f\u6c7a\u3057\u3066\u81ea\u52d5\u7684\u306b\u884c\u308f\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002DGT\uff08\u30c9\u30a4\u30c4\u7a0e\u52d9\u7dcf\u5c40\uff09\u306f\u3001\u66f8\u985e\u306e\u63d0\u51fa\u304c\u9045\u308c\u305f\u5834\u5408\u3001\u6301\u682a\u4f1a\u793e\u306b\u5b9f\u8cea\u7684\u306a\u5b9f\u4f53\u304c\u306a\u3044\u5834\u5408\u3001\u3042\u308b\u3044\u306f\u7d44\u7e54\u69cb\u9020\u304c\u8cc7\u91d1\u6d17\u6d44\u306e\u305f\u3081\u306e\u624b\u6bb5\u306e\u3088\u3046\u306b\u898b\u3048\u308b\u5834\u5408\u3001\u79df\u7a0e\u6761\u7d04\u306e\u6069\u6075\u3092\u8a8d\u3081\u306a\u3044\u3053\u3068\u304c\u591a\u3044\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Business Hub Asia\u304c\u3069\u306e\u3088\u3046\u306b\u5f79\u7acb\u3064\u304b\uff1a<\/strong> \u30d3\u30b8\u30cd\u30b9\u30cf\u30d6\u30fb\u30a2\u30b8\u30a2\u306f\u901a\u5e38\u3001\u305f\u3063\u305f\u4e00\u3064\u306e\u30b7\u30f3\u30d7\u30eb\u306a\u554f\u3044\u304b\u3089\u51fa\u767a\u3059\u308b\u3002\u300c\u306a\u305c\u3053\u306e\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u4f01\u696d\u306f\u5b58\u5728\u3059\u308b\u306e\u304b\uff1f\u300d\u6700\u521d\u306e\u914d\u5f53\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u4ee5\u524d\u304b\u3089\u5b58\u5728\u3059\u308b\u5546\u696d\u7684\u306a\u7b54\u3048\u304c\u3001\u305d\u306e\u5f8c\u306e\u3059\u3079\u3066\u306e\u6587\u66f8\u306e\u57fa\u76e4\u3068\u306a\u308b\u3002\u305d\u3057\u3066\u3001\u5f8c\u304b\u3089\u8aac\u660e\u3059\u308b\u3088\u308a\u3082\u3001\u65e9\u3044\u6bb5\u968e\u3067\u305d\u306e\u7b54\u3048\u3092\u69cb\u7bc9\u3057\u3066\u304a\u304f\u65b9\u304c\u306f\u308b\u304b\u306b\u5bb9\u6613\u306a\u306e\u3060\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30fb\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u79df\u7a0e\u6761\u7d04\u3067\u306f\u3069\u306e\u3088\u3046\u306a\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30fb\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u79df\u7a0e\u6761\u7d04\u306f\u3001\u4e3b\u8981\u306a\u56fd\u5883\u3092\u8d8a\u3048\u305f\u6240\u5f97\u306e\u6d41\u308c\u306b\u5bfe\u3059\u308b\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u56fd\u5185\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff0820%\uff09\u3092\u534a\u5206\u4ee5\u4e0b\u306b\u5f15\u304d\u4e0b\u3052\u307e\u3059\u3002DGT\u306f\u3001\u5404\u30d1\u30fc\u30c8\u30ca\u30fc\u56fd\u3068\u306e\u6761\u7d04\u7a0e\u7387\u3092\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3067\u516c\u958b\u3057\u3066\u3044\u307e\u3059\u3002 <a href=\"https:\/\/www.pajak.go.id\/en\/tax-treaty-rates\" target=\"_blank\" rel=\"noopener\">\u79df\u7a0e\u6761\u7d04\u306e\u7a0e\u7387\u30da\u30fc\u30b8<\/a>.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u53ce\u5165\u306e\u7a2e\u985e<\/strong><\/th><th><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u56fd\u5185\u6599\u91d1\uff0826\u30da\u30bd\uff09<\/strong><\/th><th><strong>\u6761\u7d04\u30ec\u30fc\u30c8<\/strong><\/th><th><strong>\u91cd\u8981\u306a\u6761\u4ef6<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u914d\u5f53\u91d1<\/td><td>20%<\/td><td>10%<\/td><td>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u4f01\u696d\u304c\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u4f01\u696d\u306e\u682a\u5f0f\u306e\u5c11\u306a\u304f\u3068\u308225%\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b<\/td><\/tr><tr><td>\u914d\u5f53\u91d1\uff08\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\uff09<\/td><td>20%<\/td><td>15%<\/td><td>25%\u3092\u4e0b\u56de\u308b\u6c34\u6e96\u3092\u7dad\u6301<\/td><\/tr><tr><td>\u8208\u5473<\/td><td>20%<\/td><td>10%\uff08\u653f\u5e9c\u6a5f\u95a2\u5411\u3051\u306f0%\uff09<\/td><td>\u53d7\u53d6\u4eba\u306f\u53d7\u76ca\u8005\u3067\u3059<\/td><\/tr><tr><td>\u4f7f\u7528\u6599\uff08\u5de5\u696d\u7528\u3001\u5546\u696d\u7528\u3001\u307e\u305f\u306f\u79d1\u5b66\u6a5f\u5668\uff09<\/td><td>20%<\/td><td>8%<\/td><td>\u53d7\u53d6\u4eba\u306f\u53d7\u76ca\u8005\u3067\u3059<\/td><\/tr><tr><td>\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\uff08\u305d\u306e\u4ed6\uff09<\/td><td>20%<\/td><td>10%<\/td><td>\u53d7\u53d6\u4eba\u306f\u53d7\u76ca\u8005\u3067\u3059<\/td><\/tr><tr><td>\u652f\u5e97\u306e\u5229\u76ca<\/td><td>20%<\/td><td>10%<\/td><td>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u4f01\u696d\u304c\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6052\u4e45\u7684\u65bd\u8a2d\u3092\u901a\u3058\u3066\u4e8b\u696d\u3092\u904b\u55b6\u3057\u3066\u3044\u308b\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><em>PPh 26\u3068\u306f\u3001\u975e\u5c45\u4f4f\u8005\u3078\u306e\u652f\u6255\u6642\u306b\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u6240\u5f97\u7a0e\uff08\u7b2c26\u6761\uff09\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304f\u7a0e\u7387\u306f\u3001\u6761\u7d04\u306e\u3059\u3079\u3066\u306e\u6761\u4ef6\u304c\u6e80\u305f\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u51fa\u5178\uff1aDGT\uff08\u30d5\u30e9\u30f3\u30b9\u7a0e\u52d9\u7dcf\u5c40\uff09\u306e\u79df\u7a0e\u6761\u7d04\u7a0e\u7387\u304a\u3088\u30732020\u5e74\u7248\u79df\u7a0e\u6761\u7d04\u6761\u6587\u3002.<\/em><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2020\u5e74\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30fb\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u79df\u7a0e\u6761\u7d04\u3067\u4f55\u304c\u5909\u308f\u3063\u305f\u306e\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">2020\u5e74\u306e\u5408\u610f\u3067\u306f\u3001\u7d44\u7e54\u69cb\u9020\u306b\u304a\u3044\u3066\u91cd\u8981\u306a2\u3064\u306e\u8981\u7d20\u304c\u8ffd\u52a0\u3055\u308c\u305f\u30021\u3064\u76ee\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u304c\u7279\u5b9a\u306e\u682a\u5f0f\u8b72\u6e21\u306b\u8ab2\u7a0e\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u308b\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u6761\u9805\u3067\u3042\u308b\u30022\u3064\u76ee\u306f\u3001\u4e3b\u306b\u5229\u76ca\u3092\u5f97\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u8a2d\u7acb\u3055\u308c\u305f\u53d6\u308a\u6c7a\u3081\u306b\u5bfe\u3057\u3066\u5229\u76ca\u3092\u8a8d\u3081\u306a\u3044\u4e3b\u8981\u76ee\u7684\u30c6\u30b9\u30c8\uff08PPT\uff09\u3067\u3042\u308b\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2026\u5e74\u306b\u304a\u3051\u308b\u6761\u7d04\u8acb\u6c42\u3092\u898f\u5b9a\u3059\u308b\u898f\u5247\u306f\u3069\u308c\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u624b\u7d9a\u304d\u306f\u30012025\u5e7412\u670831\u65e5\u767a\u52b9\u306e\u79df\u7a0e\u6761\u7d04\u9069\u7528\u624b\u7d9a\u304d\u306b\u95a2\u3059\u308b\u8ca1\u52d9\u5927\u81e3\u4ee4\uff08PMK\uff09\u7b2c112\u53f7\uff082025\u5e74\uff09\u306b\u3088\u3063\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u7a0e\u52d9\u7dcf\u5c40\u4ee4\u7b2cPER-25\/PJ\/2018\u53f7\u306b\u4ee3\u308f\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u3088\u308a\u53b3\u683c\u306a\u79df\u7a0e\u56de\u907f\u9632\u6b62\u5ba3\u8a00\u3092\u542b\u3080\u65b0\u3057\u3044\u7a0e\u52d9\u7dcf\u5c40\u69d8\u5f0f\u3092\u5c0e\u5165\u3057\u3066\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">DGT\u306f\u3001\u65e7PER-25\/PJ\/2018\u5f62\u5f0f\u3067\u767a\u884c\u3055\u308c\u305f\u30d5\u30a9\u30fc\u30e0\u306f\u3001\u5370\u5237\u3055\u308c\u305f\u671f\u9593\u6709\u52b9\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u305f\u3002\u65b0\u3057\u3044\u63d0\u51fa\u306f\u3001 <a href=\"https:\/\/www.pajak.go.id\/en\/node\/118936\" target=\"_blank\" rel=\"noopener\">PMK 112\/2025<\/a> \u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u306fCoretax\u30b7\u30b9\u30c6\u30e0\u3092\u901a\u3058\u3066\u30a2\u30c3\u30d7\u30ed\u30fc\u30c9\u3055\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Business Hub Asia\u304c\u3069\u306e\u3088\u3046\u306b\u5f79\u7acb\u3064\u304b\uff1a<\/strong> \u5f53\u793e\u306e\u7a0e\u52d9\u30c1\u30fc\u30e0\u306f\u3001\u914d\u5f53\u91d1\u3001\u5229\u606f\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u3001\u624b\u6570\u6599\u306a\u3069\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u304b\u3089\u306e\u3042\u3089\u3086\u308b\u652f\u6255\u3044\u306e\u6d41\u308c\u3092\u3001\u9069\u7528\u3055\u308c\u308b\u79df\u7a0e\u6761\u7d04\u306e\u6761\u9805\u306b\u7167\u3089\u3057\u5408\u308f\u305b\u3066\u5206\u6790\u3057\u307e\u3059\u3002\u307e\u305a\u3053\u306e\u5206\u6790\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u4e8b\u5b9f\u306b\u57fa\u3065\u304b\u306a\u3044\u7a0e\u7387\u306b\u57fa\u3065\u304f\u69cb\u9020\u304c\u69cb\u7bc9\u3055\u308c\u308b\u3053\u3068\u3092\u9632\u304e\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u6301\u682a\u4f1a\u793e\u304c\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30fb\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u79df\u7a0e\u6761\u7d04\u306e\u9069\u7528\u3092\u4e3b\u5f35\u3059\u308b\u305f\u3081\u306b\u8a3c\u660e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304f\u7a0e\u7387\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u3068\u3057\u3066\u884c\u52d5\u3059\u308b\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u652f\u6255\u8005\u304c\u3001\u53d7\u53d6\u4eba\u304c\u9069\u683c\u3067\u3042\u308b\u3053\u3068\u3092\u793a\u3059\u6709\u52b9\u306a\u8a3c\u62e0\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u307e\u3059\u3002PMK 112\/2025\u306b\u57fa\u3065\u304d\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u53d7\u53d6\u4eba\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u52d9\u4e0a\u306e\u5c45\u4f4f\u8005\u3067\u306f\u306a\u3044\u3053\u3068\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u7a0e\u52d9\u4e0a\u306e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u3053\u3068\u3001\u304a\u3088\u3073\u79df\u7a0e\u6761\u7d04\u3092\u6feb\u7528\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u3068\u3044\u30463\u3064\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9f\u969b\u306b\u306f\u3001\u305d\u306e\u8a3c\u62e0\u306f4\u3064\u306e\u5c64\u304b\u3089\u6210\u308a\u7acb\u3063\u3066\u304a\u308a\u3001Business Hub Asia\u306f\u305d\u308c\u3092\u300c\u8a3c\u62e0\u30b9\u30bf\u30c3\u30af\u300d\u3068\u547c\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u7b2c1\u5c64\u306f\u3001DGT\u69d8\u5f0f\uff08\u5c45\u4f4f\u8a3c\u660e\u66f8\uff09\u3067\u3059\u3002.<\/strong> \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u4f01\u696d\u306f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u5185\u56fd\u6b73\u5165\u5e81\uff08IRAS\uff09\u306e\u8a8d\u8a3c\u3092\u53d7\u3051\u305f\u6a19\u6e96\u69d8\u5f0f\u306b\u8a18\u5165\u3059\u308b\u304b\u3001IRAS\u306e\u5c45\u4f4f\u8a3c\u660e\u66f8\u3092\u6dfb\u4ed8\u3057\u307e\u3059\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7d0d\u7a0e\u8005\u306f\u3001\u305d\u308c\u3092Coretax\u3092\u901a\u3058\u3066\u30a2\u30c3\u30d7\u30ed\u30fc\u30c9\u3057\u307e\u3059\u3002.<\/li>\n\n\n\n<li><strong>\u30ec\u30a4\u30e4\u30fc2\uff1a\u4e0d\u6b63\u4f7f\u7528\u7981\u6b62\u5ba3\u8a00\u3002.<\/strong> \u65b0\u3057\u3044\u69d8\u5f0f\u3067\u306f\u3001\u53d7\u7d66\u8005\u306f\u7d4c\u6e08\u7684\u306a\u5b9f\u4f53\u3001\u3059\u306a\u308f\u3061\u72ec\u7acb\u3057\u305f\u7d4c\u55b6\u3001\u5341\u5206\u306a\u8cc7\u7523\u3068\u6709\u80fd\u306a\u5f93\u696d\u54e1\u3001\u305d\u3057\u3066\u53d7\u52d5\u7684\u306a\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u6240\u5f97\u306e\u53d7\u7d66\u306b\u3068\u3069\u307e\u3089\u306a\u3044\u7a4d\u6975\u7684\u306a\u4e8b\u696d\u6d3b\u52d5\u3092\u8a3c\u660e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002.<\/li>\n\n\n\n<li><strong>\u7b2c3\u5c64\uff1a\u5b9f\u8cea\u7684\u6240\u6709\u6a29\u3002.<\/strong> \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u4f1a\u793e\u304c\u3001\u53ce\u5165\u306e\u771f\u306e\u53d7\u53d6\u4eba\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u8cc7\u91d1\u306e\u4f7f\u9014\u3092\u7ba1\u7406\u3057\u3001\u8cc7\u7523\u307e\u305f\u306f\u8cc7\u672c\u306b\u95a2\u3059\u308b\u30ea\u30b9\u30af\u3092\u8ca0\u3044\u3001\u53ce\u5165\u3092\u79fb\u8ee2\u3059\u308b\u7fa9\u52d9\u3092\u3001\u66f8\u9762\u307e\u305f\u306f\u975e\u66f8\u9762\u3067\u4e00\u5207\u8ca0\u3044\u307e\u305b\u3093\u3002.<\/li>\n\n\n\n<li><strong>\u7b2c4\u5c64\u306f\u3001\u914d\u5f53\u91d1\u306e\u4fdd\u6709\u671f\u9593\u3067\u3059\u3002.<\/strong> PMK 112\/2025\u3067\u306f\u3001\u914d\u5f53\u7387\u306e\u5f15\u304d\u4e0b\u3052\u304c\u9069\u7528\u3055\u308c\u308b\u524d\u306b\u3001\u914d\u5f53\u652f\u6255\u65e5\u3092\u542b\u3081\u3066\u6700\u4f4e365\u65e5\u9593\u306e\u682a\u5f0f\u4fdd\u6709\u671f\u9593\u3092\u5b9a\u3081\u3066\u3044\u308b\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">DGT\u30d5\u30a9\u30fc\u30e0\u304c\u63d0\u51fa\u3055\u308c\u306a\u3044\u3001\u63d0\u51fa\u304c\u9045\u308c\u308b\u3001\u307e\u305f\u306f\u4e0d\u5b8c\u5168\u306a\u5834\u5408\u3001\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u306f\u56fd\u5185\u7a0e\u738720%\u3092\u9069\u7528\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u305d\u306e\u652f\u6255\u306b\u3064\u3044\u3066\u306f\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30fb\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u79df\u7a0e\u6761\u7d04\u306e\u9069\u7528\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u6761\u7d04\u306e\u9069\u7528\u8cc7\u683c\u306f\u4e00\u5ea6\u8a2d\u5b9a\u3059\u308c\u3070\u6e08\u3080\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u5404\u8ab2\u7a0e\u671f\u9593\u304a\u3088\u3073\u5404\u6240\u5f97\u306e\u6d41\u308c\u3054\u3068\u306b\u518d\u5ea6\u6587\u66f8\u5316\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u79c1\u305f\u3061\u306e\u7d4c\u9a13\u3067\u306f\u3001\u66f8\u985e\u306e\u3084\u308a\u53d6\u308a\u306f\u901a\u5e38\u3001\u5f15\u304d\u7d99\u304e\u306e\u6bb5\u968e\u3067\u9014\u5207\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u8ca1\u52d9\u30c1\u30fc\u30e0\u304c\u5c45\u4f4f\u8a3c\u660e\u66f8\u3092\u66f4\u65b0\u3057\u3066\u3082\u3001\u30b8\u30e3\u30ab\u30eb\u30bf\u306e\u7a0e\u52d9\u62c5\u5f53\u8005\u306b\u8ab0\u3082\u9023\u7d61\u3057\u306a\u3044\u305f\u3081\u3001\u652f\u6255\u8005\u306f\u652f\u6255\u65e5\u306b\u671f\u9650\u5207\u308c\u306e\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u304b\u3001\u3042\u308b\u3044\u306f\u5168\u304f\u63d0\u51fa\u3057\u306a\u3044\u3068\u3044\u3046\u4e8b\u614b\u306b\u9665\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u30df\u30cb\u30b1\u30fc\u30b9\uff1a\u5bfe\u8c61\u671f\u9593\u304c\u9593\u9055\u3063\u3066\u3044\u305f\u8a3c\u660e\u66f8<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3042\u308b\u30e8\u30fc\u30ed\u30c3\u30d1\u306e\u8ca9\u58f2\u4ee3\u7406\u5e97\u306f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u6cd5\u4eba\u3092\u901a\u3058\u3066\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306ePT PMA\uff08Perseroan Terbatas Penanaman Modal Asing\u3001\u5916\u56fd\u8cc7\u672c\u306e\u6709\u9650\u8cac\u4efb\u4f1a\u793e\uff09\u3092\u4fdd\u6709\u3057\u3066\u3044\u305f\u3002\u4e2d\u9593\u914d\u5f53\u306f\u4e88\u5b9a\u901a\u308a\u627f\u8a8d\u3055\u308c\u305f\u3002\u3057\u304b\u3057\u3001\u652f\u6255\u524d\u5be9\u67fb\u306e\u7d50\u679c\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u5c45\u4f4f\u8a3c\u660e\u66f8\u306f\u524d\u671f\u9593\u306e\u307f\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5224\u660e\u3057\u305f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30b8\u30e3\u30ab\u30eb\u30bf\u306e\u30c1\u30fc\u30e0\u306f\u3001\u4ee5\u524d\u306e\u69d8\u5f0f\u304c\u307e\u3060\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u3068\u60f3\u5b9a\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u652f\u6255\u3044\u306f\u6b63\u3057\u3044\u69d8\u5f0f\u304c\u30a2\u30c3\u30d7\u30ed\u30fc\u30c9\u3055\u308c\u308b\u307e\u3067\u4fdd\u7559\u3055\u308c\u3001\u8ca1\u52d9\u30c1\u30fc\u30e0\u306f\u5404\u8ab2\u7a0e\u671f\u9593\u3054\u3068\u306b\u5c0f\u5207\u624b\u3092\u8ffd\u52a0\u3057\u307e\u3057\u305f\u3002\u305d\u306e\u5f8c\u3001\u914d\u5f53\u91d1\u306f\u6761\u7d04\u30ec\u30fc\u30c8\u3067\u652f\u6255\u308f\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u306f\u3001\u4e00\u822c\u7684\u306a\u30d1\u30bf\u30fc\u30f3\u306b\u57fa\u3065\u3044\u305f\u8907\u5408\u7684\u306a\u4e8b\u4f8b\u3067\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Business Hub Asia\u304c\u3069\u306e\u3088\u3046\u306b\u5f79\u7acb\u3064\u304b\uff1a<\/strong> \u5f53\u793e\u306f\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u5b50\u4f1a\u793e\u306b\u5bfe\u3057\u3001\u6708\u6b21\u304a\u3088\u3073\u5e74\u6b21\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002 <a href=\"https:\/\/businesshubasia.com\/ja\/services\/tax-reporting-service-indonesia\/\">\u7a0e\u52d9\u7533\u544a<\/a>, \u3053\u308c\u306b\u306f\u3001\u6761\u7d04\u6587\u66f8\u304c\u9069\u7528\u3055\u308c\u308b\u6e90\u6cc9\u5fb4\u53ce\u7533\u544a\u3082\u542b\u307e\u308c\u307e\u3059\u3002\u914d\u5f53\u91d1\u306e\u652f\u6255\u3044\u81ea\u4f53\u306b\u3082\u627f\u8a8d\u3068\u9280\u884c\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001Business Hub Asia \u306e\u30ac\u30a4\u30c9\u3067\u8aac\u660e\u3055\u308c\u3066\u3044\u307e\u3059\u3002 <a href=\"https:\/\/businesshubasia.com\/ja\/dividend-repatriation-profit-remittance-indonesia\/\">\u914d\u5f53\u91d1\u306e\u9001\u91d1\u304a\u3088\u3073\u5229\u76ca\u306e\u9001\u91d1<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3068\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u9593\u306e\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304f\u8acb\u6c42\u304c\u5374\u4e0b\u3055\u308c\u305f\u5834\u5408\u3001\u8cbb\u7528\u306f\u3069\u308c\u304f\u3089\u3044\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304f\u8acb\u6c42\u304c\u5374\u4e0b\u3055\u308c\u305f\u5834\u5408\u3001\u901a\u5e38\u306f\u672c\u6765\u5f97\u3089\u308c\u308b\u306f\u305a\u3060\u3063\u305f\u7bc0\u7a0e\u52b9\u679c\u3088\u308a\u3082\u30b3\u30b9\u30c8\u304c\u304b\u3055\u3080\u3002\u305d\u306e\u30ea\u30b9\u30af\u306f\u307e\u305a\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u5b50\u4f1a\u793e\u306b\u53ca\u3076\u3002\u306a\u305c\u306a\u3089\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u5b50\u4f1a\u793e\u306f\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u3092\u8ca0\u3044\u306a\u304c\u3089\u6e90\u6cc9\u5fb4\u53ce\u3092\u6020\u3063\u305f\u7a0e\u91d1\u306b\u3064\u3044\u3066\u8cac\u4efb\u3092\u8ca0\u3046\u304b\u3089\u3067\u3042\u308b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5192\u982d\u306e\u4f8b\u3067\u6319\u3052\u305f\u5e74\u9593\u914d\u5f53\u91d1100\u4e07\u7c73\u30c9\u30eb\u3092\u4f8b\u306b\u3068\u308a\u30013\u5e74\u5f8c\u306bDGT\uff08\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u7a0e\u52d9\u7dcf\u5c40\uff09\u304c\u76e3\u67fb\u3092\u884c\u3044\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30fb\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304f\u512a\u9047\u63aa\u7f6e\u3092\u5426\u8a8d\u3057\u305f\u3068\u4eee\u5b9a\u3057\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u8868\u306f\u3001\u60f3\u5b9a\u3055\u308c\u308b\u30ea\u30b9\u30af\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u66b4\u9732\u9805\u76ee<\/strong><\/th><th><strong>\u53c2\u8003\u91d1\u984d<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u6e90\u6cc9\u5fb4\u53ce\u4e0d\u8db3\u7a0e\u984d\uff1a10%\u30ae\u30e3\u30c3\u30d7 \u00d7 1,000,000\u7c73\u30c9\u30eb \u00d7 3\u5e74<\/td><td>30\u4e07\u7c73\u30c9\u30eb<\/td><\/tr><tr><td>\u4e0d\u8db3\u984d\u306b\u5bfe\u3059\u308b\u5229\u606f\u5236\u88c1\uff08\u8ca1\u52d9\u7701\u306e\u57fa\u6e96\u5229\u7387\u306b\u57fa\u3065\u304d\u3001\u5e74\u9593\u6700\u592724\u304b\u6708\u5206\u307e\u3067\u6bce\u6708\uff09<\/td><td>\u7a0e\u91d1\u306b\u52a0\u3048\u3066\u3055\u3089\u306b\u91d1\u984d\u304c\u52a0\u7b97\u3055\u308c\u307e\u3059<\/td><\/tr><tr><td>\u7d1b\u4e89\u89e3\u6c7a\u7d4c\u8def\uff1a\u7570\u8b70\u7533\u3057\u7acb\u3066\u3001\u4e0a\u8a34\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u4e21\u7a0e\u52d9\u5f53\u5c40\u9593\u306e\u76f8\u4e92\u5354\u8b70\u624b\u7d9a\uff08MAP\uff09<\/td><td>\u8907\u6570\u5e74\u306b\u308f\u305f\u308b\u30d7\u30ed\u30bb\u30b9\u3067\u3042\u308a\u3001\u7d50\u679c\u306f\u4e8b\u5b9f\u95a2\u4fc2\u306b\u3088\u3063\u3066\u5de6\u53f3\u3055\u308c\u308b\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u5229\u5b50\u5236\u88c1\u306f\u30011983\u5e74\u6cd5\u5f8b\u7b2c6\u53f7\uff08\u4e00\u822c\u898f\u5b9a\u53ca\u3073\u7a0e\u52d9\u624b\u7d9a\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff09\u7b2c13\u6761\uff082021\u5e74\u6cd5\u5f8b\u7b2c7\u53f7\u306b\u3088\u308a\u6539\u6b63\uff09\u306b\u5f93\u3046\u3002MAP\u306b\u3064\u3044\u3066\u306f\u3001<\/em> <a href=\"https:\/\/www.pajak.go.id\/en\/node\/34204\" target=\"_blank\" rel=\"noopener\"><em>DGT APA\u304a\u3088\u3073MAP\u30da\u30fc\u30b8<\/em><\/a><em>.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u76ee\u306b\u898b\u3048\u306a\u3044\u30b3\u30b9\u30c8\u3082\u5b58\u5728\u3059\u308b\u3002\u8acb\u6c42\u304c\u5374\u4e0b\u3055\u308c\u308b\u3068\u3001\u5229\u5b50\u3001\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u3001\u30b5\u30fc\u30d3\u30b9\u6599\u306a\u3069\u3001\u30b0\u30eb\u30fc\u30d7\u306e\u4ed6\u306e\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u306e\u6d41\u308c\u306b\u6ce8\u76ee\u304c\u96c6\u307e\u308b\u3002\u3042\u308b\u6d41\u308c\u306b\u95a2\u3059\u308b\u8abf\u67fb\u7d50\u679c\u304c\u3001\u4ed6\u306e\u6d41\u308c\u306b\u95a2\u3059\u308b\u7591\u554f\u3092\u5f15\u304d\u8d77\u3053\u3059\u3053\u3068\u306f\u3088\u304f\u3042\u308b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91cd\u8981\u306a\u306e\u306f\u3001\u6761\u7d04\u7b56\u5b9a\u8a08\u753b\u81ea\u4f53\u306b\u30ea\u30b9\u30af\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u30ea\u30b9\u30af\u306f\u307b\u307c\u3059\u3079\u3066\u6587\u66f8\u306e\u5185\u5bb9\u3068\u5b9f\u8cea\u7684\u306a\u90e8\u5206\u306b\u3042\u308a\u3001\u3053\u308c\u3089\u306f\u76e3\u67fb\u5f8c\u3067\u306f\u306a\u304f\u3001\u76e3\u67fb\u524d\u306b\u7ba1\u7406\u3067\u304d\u308b\u3082\u306e\u3067\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Business Hub Asia\u304c\u3069\u306e\u3088\u3046\u306b\u5f79\u7acb\u3064\u304b\uff1a<\/strong> \u6761\u7d04\u4e0a\u306e\u7acb\u5834\u304c\u3059\u3067\u306b\u7591\u554f\u8996\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001 <a href=\"https:\/\/businesshubasia.com\/ja\/services\/tax-litigation-indonesia\/\">\u7a0e\u52d9\u8a34\u8a1f\u30b5\u30fc\u30d3\u30b9<\/a> \u7570\u8b70\u7533\u3057\u7acb\u3066\u3084\u4e0a\u8a34\u306e\u6e96\u5099\u3092\u652f\u63f4\u3057\u3001\u7a0e\u52d9\u30c1\u30fc\u30e0\u306f\u305d\u308c\u306b\u52a0\u3048\u3066\u3001\u76e3\u67fb\u4eba\u304c\u6b21\u306b\u8abf\u67fb\u3059\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u306e\u8cc7\u91d1\u306e\u6d41\u308c\u306e\u30ec\u30d3\u30e5\u30fc\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u3069\u306e\u3088\u3046\u306a\u5371\u967a\u4fe1\u53f7\u304c\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30fb\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u9593\u306e\u79df\u7a0e\u6761\u7d04\u306e\u9069\u7528\u3092DGT\uff08\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u7a0e\u52d9\u7dcf\u5c40\uff09\u304c\u62d2\u5426\u3059\u308b\u539f\u56e0\u3068\u306a\u308b\u306e\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30fb\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u79df\u7a0e\u6761\u7d04\u306e\u5426\u8a8d\u306e\u307b\u3068\u3093\u3069\u306f\u3001\u3054\u304f\u9650\u3089\u308c\u305f\u30d1\u30bf\u30fc\u30f3\u306b\u8d77\u56e0\u3057\u3066\u3044\u307e\u3059\u3002\u3082\u3057\u3042\u308b\u69cb\u9020\u304c\u3053\u308c\u3089\u306e\u30d1\u30bf\u30fc\u30f3\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u76e3\u67fb\u4eba\u306f\u305d\u308c\u306b\u6c17\u3065\u304f\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3057\u3087\u3046\u3002.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5b9f\u4f53\u306e\u306a\u3044\u6301\u682a\u4f1a\u793e\u3002.<\/strong> \u767b\u8a18\u4f4f\u6240\u304c\u4f1a\u793e\u79d8\u66f8\u5f79\u306e\u4e8b\u52d9\u6240\u3067\u3042\u308a\u3001\u5f93\u696d\u54e1\u3082\u4e8b\u52d9\u6240\u3082\u5b58\u5728\u3057\u306a\u3044\u3002\u3053\u308c\u306f\u3001\u65b0\u3057\u3044DGT\u69d8\u5f0f\u306b\u304a\u3051\u308b\u5b9f\u4f53\u7533\u544a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u3002.<\/li>\n\n\n\n<li><strong>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u56fd\u5916\u3067\u4e0b\u3055\u308c\u305f\u6c7a\u5b9a\u3002.<\/strong> \u53d6\u7de0\u5f79\u4f1a\u306f\u30b8\u30e3\u30ab\u30eb\u30bf\u3084\u30b0\u30eb\u30fc\u30d7\u672c\u793e\u3067\u958b\u50ac\u3055\u308c\u3001\u53d6\u7de0\u5f79\u306f\u9001\u3089\u308c\u3066\u304d\u305f\u66f8\u985e\u306b\u7f72\u540d\u3059\u308b\u3060\u3051\u3067\u3042\u308b\u3002\u7d4c\u55b6\u3068\u7d71\u5236\u306f\u3001\u4f1a\u793e\u304c\u672c\u62e0\u5730\u3068\u4e3b\u5f35\u3059\u308b\u5834\u6240\u306b\u7f6e\u304b\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002.<\/li>\n\n\n\n<li><strong>\u5c0e\u7ba1\u306e\u6d41\u308c\u3002.<\/strong> \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u53d7\u3051\u53d6\u3063\u305f\u914d\u5f53\u91d1\u307e\u305f\u306f\u5229\u606f\u306f\u3001\u591a\u304f\u306e\u5834\u5408\u540c\u984d\u3067\u3001\u6570\u65e5\u4ee5\u5185\u306b\u6700\u7d42\u89aa\u4f1a\u793e\u306b\u652f\u6255\u308f\u308c\u307e\u3059\u3002PMK 112\/2025 \u306e\u4e0b\u3067\u306f\u3001\u6240\u5f97\u306e 50% \u4ee5\u4e0a\u3092\u4ed6\u306e\u5f53\u4e8b\u8005\u3078\u306e\u50b5\u52d9\u306e\u5c65\u884c\u306b\u5145\u3066\u308b\u3053\u3068\u306f\u3001\u5b9f\u8cea\u7684\u6240\u6709\u6a29\u304b\u3089\u9060\u3056\u304b\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002.<\/li>\n\n\n\n<li><strong>\u652f\u6255\u3044\u306e\u76f4\u524d\u306b\u8a2d\u5b9a\u3055\u308c\u308b\u4ed5\u7d44\u307f\u3002.<\/strong> \u591a\u984d\u306e\u914d\u5f53\u91d1\u306e\u76f4\u524d\u306b\u3001\u3042\u308b\u3044\u306f\u5fc5\u8981\u671f\u9593\u3088\u308a\u3082\u77ed\u3044\u671f\u9593\u3067\u682a\u5f0f\u3092\u4fdd\u6709\u3059\u308b\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u4f01\u696d\u3092\u4e0a\u5834\u3057\u305f\u5834\u5408\u3001\u4e3b\u8981\u76ee\u7684\u30c6\u30b9\u30c8\u306e\u7570\u8b70\u7533\u3057\u7acb\u3066\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002.<\/li>\n\n\n\n<li><strong>\u66f8\u985e\u4e0a\u306e\u4e0d\u5099\u3002.<\/strong> DGT\u30d5\u30a9\u30fc\u30e0\u306e\u63d0\u51fa\u304c\u9045\u308c\u3066\u3044\u308b\u3001\u7f72\u540d\u304c\u306a\u3044\u3001\u65e7\u69d8\u5f0f\u3067\u3042\u308b\u3001\u307e\u305f\u306f\u7d0d\u7a0e\u671f\u9593\u304c\u9593\u9055\u3063\u3066\u3044\u308b\u3002\u79c1\u305f\u3061\u306e\u7d4c\u9a13\u4e0a\u3001\u3053\u308c\u306f\u6700\u3082\u4e00\u822c\u7684\u3067\u3001\u304b\u3064\u6700\u3082\u56de\u907f\u53ef\u80fd\u306a\u5374\u4e0b\u7406\u7531\u3067\u3059\u3002.<\/li>\n\n\n\n<li><strong>\u8a18\u9332\u306b\u77db\u76fe\u304c\u3042\u308b\u3002.<\/strong> \u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u3001\u8ca1\u52d9\u8af8\u8868\u3001\u304a\u3088\u3073\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u4f01\u696d\u306e\u5f79\u5272\u3092\u7570\u306a\u308b\u5f62\u3067\u8a18\u8ff0\u3057\u305fDGT\u30d5\u30a9\u30fc\u30e0\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u69cb\u9020\u7269\u304c\u5b9f\u8cea\u7684\u6240\u6709\u6a29\u30c6\u30b9\u30c8\u306b\u5408\u683c\u3059\u308b\u304b\u3069\u3046\u304b\u78ba\u4fe1\u304c\u6301\u3066\u306a\u3044\uff1f<\/strong> \u30d3\u30b8\u30cd\u30b9\u30cf\u30d6\u30a2\u30b8\u30a2\u306e <a href=\"https:\/\/businesshubasia.com\/ja\/services\/tax-consultant-indonesia\/\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8<\/a> \u30c1\u30fc\u30e0\u306fPMK 112\/2025\u306b\u7167\u3089\u3057\u3066\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3068\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6301\u682a\u4f1a\u793e\u69cb\u9020\u3092\u7cbe\u67fb\u3057\u3001\u7a0e\u52d9\u7f72\u3088\u308a\u3082\u5148\u306b\u554f\u984c\u70b9\u3092\u6307\u6458\u3057\u305f\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u30df\u30cb\u30b1\u30fc\u30b9\uff1a\u5730\u57df\u88fd\u9020\u696d\u8005\u306e\u914d\u5f53\u8acb\u6c42<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3042\u308b\u65e5\u672c\u306e\u88fd\u9020\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u4f1a\u793e\u3092\u901a\u3058\u3066\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u5b50\u4f1a\u793e\u3092\u4fdd\u6709\u3057\u3066\u3044\u305f\u3002\u3053\u306e\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u306b\u306f\u540d\u7fa9\u4e0a\u306e\u53d6\u7de0\u5f79\u304c2\u540d\u3044\u308b\u3060\u3051\u3067\u3001\u5f93\u696d\u54e1\u306f\u304a\u3089\u305a\u3001\u914d\u5f53\u91d1\u306f\u53d7\u9818\u5f8c1\u9031\u9593\u4ee5\u5185\u306b\u65e5\u672c\u306b\u9001\u91d1\u3057\u3066\u3044\u305f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8abf\u67fb\u306e\u7d50\u679c\u3001\u5f53\u8a72\u7d44\u7e54\u69cb\u9020\u306f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u304a\u3051\u308b\u72ec\u7acb\u3057\u305f\u610f\u601d\u6c7a\u5b9a\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u3001\u304a\u3088\u3073\u53d7\u3051\u53d6\u3063\u305f\u53ce\u5165\u306e\u307b\u307c\u3059\u3079\u3066\u304c\u7b2c\u4e09\u8005\u306b\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u3053\u3068\u3068\u3044\u30462\u3064\u306e\u70b9\u3067\u3001\u5b9f\u8cea\u7684\u6240\u6709\u6a29\u306e\u5be9\u67fb\u306b\u5408\u683c\u3057\u306a\u3044\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3053\u3068\u304c\u5224\u660e\u3057\u305f\u3002\u307e\u305f\u3001\u63d0\u51fa\u3055\u308c\u305fDGT\uff08\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u7a0e\u52d9\u7dcf\u5c40\uff09\u306e\u66f8\u985e\u3082\u65e7\u69d8\u5f0f\u3067\u3042\u3063\u305f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u7d04400\u4e07\u7c73\u30c9\u30eb\u306e\u914d\u5f53\u91d1\u3092\u6e96\u5099\u3057\u3066\u3044\u305f\u3002\u76e3\u67fb\u3067\u5426\u8a8d\u3055\u308c\u305f\u5834\u5408\u3001\u7d0440\u4e07\u7c73\u30c9\u30eb\u306e10%\u6e90\u6cc9\u5fb4\u53ce\u306b\u52a0\u3048\u3001\u5229\u606f\u5236\u88c1\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u3063\u305f\u3002\u652f\u6255\u524d\u306b\u4e0d\u8db3\u5206\u3092\u89e3\u6d88\u3059\u308b\u3053\u3068\u3067\u3001\u79df\u7a0e\u6761\u7d04\u4e0a\u306e\u7acb\u5834\u3092\u64c1\u8b77\u3067\u304d\u308b\u3002\u3053\u308c\u306f\u7279\u5b9a\u306e\u9867\u5ba2\u306b\u95a2\u3059\u308b\u4e8b\u4f8b\u3067\u306f\u306a\u304f\u3001\u8907\u6570\u306e\u4e8b\u4f8b\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3042\u308b\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u6301\u682a\u4f1a\u793e\u69cb\u9020\u306f\u30ea\u30b9\u30af\u306b\u3055\u3089\u3055\u308c\u3066\u3044\u308b\u304b\uff1f6\u3064\u306e\u8cea\u554f\u3067\u81ea\u5df1\u30c1\u30a7\u30c3\u30af<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u3089\u306e6\u3064\u306e\u8cea\u554f\u306f\u3001\u8ca1\u52d9\u30c1\u30fc\u30e0\u304c\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u3068\u306e\u4f53\u7cfb\u7684\u306a\u30ec\u30d3\u30e5\u30fc\u306b\u5099\u3048\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u30022\u3064\u4ee5\u4e0a\u306e\u8cea\u554f\u3067\u300c\u3044\u3044\u3048\u300d\u307e\u305f\u306f\u300c\u308f\u304b\u3089\u306a\u3044\u300d\u3068\u56de\u7b54\u3057\u305f\u5834\u5408\u306f\u3001\u6b21\u56de\u306e\u914d\u5f53\u3001\u5229\u606f\u3001\u307e\u305f\u306f\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u306e\u652f\u6255\u3044\u306e\u524d\u306b\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3068\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u9593\u306e\u79df\u7a0e\u6761\u7d04\u306b\u95a2\u3059\u308b\u7acb\u5834\u3092\u5c02\u9580\u5bb6\u304c\u898b\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u3092\u793a\u5506\u3057\u3066\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u6301\u682a\u4f1a\u793e\u306f\u3001\u5358\u306a\u308b\u4f1a\u793e\u79d8\u66f8\u5f79\u306e\u4f4f\u6240\u3067\u306f\u306a\u304f\u3001\u72ec\u81ea\u306e\u30b9\u30bf\u30c3\u30d5\u3068\u30aa\u30d5\u30a3\u30b9\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u304b\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 \u914d\u5f53\u306e\u6c7a\u5b9a\u3084\u8cc7\u91d1\u8abf\u9054\u306a\u3069\u3001\u91cd\u8981\u306a\u6c7a\u5b9a\u306f\u5b9f\u969b\u306b\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u53d6\u7de0\u5f79\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u3066\u3044\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 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class=\"wp-block-heading\"><strong>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u6301\u682a\u4f1a\u793e\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u6709\u52b9\u3067\u3001\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u6709\u52b9\u3067\u306a\u3044\u306e\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u6301\u682a\u4f1a\u793e\u306f\u3001\u79df\u7a0e\u6761\u7d04\u306b\u3088\u308b\u7bc0\u7a0e\u52b9\u679c\u304c\u3001\u5b9f\u8cea\u7684\u306a\u904b\u55b6\u30b3\u30b9\u30c8\u3092\u660e\u3089\u304b\u306b\u4e0a\u56de\u308b\u5834\u5408\u306b\u3053\u305d\u3001\u305d\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u4eab\u53d7\u3067\u304d\u308b\u3002\u591a\u304f\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u3068\u3063\u3066\u3001\u305d\u308c\u306f\u307e\u3055\u306b\u5f53\u3066\u306f\u307e\u308b\u3002\u3057\u304b\u3057\u3001\u4e00\u90e8\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u3068\u3063\u3066\u306f\u3001\u5341\u5206\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u76e3\u67fb\u30ea\u30b9\u30af\u3092\u9ad8\u3081\u308b\u3060\u3051\u306e\u3001\u8cbb\u7528\u306e\u304b\u304b\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30fb\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u79df\u7a0e\u6761\u7d04\u306e\u7a0e\u7387\u3088\u308a\u3082\u512a\u9047\u63aa\u7f6e\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u5358\u4e00\u7a0e\u7387\u5236\u5ea6\u3067\u306f\u3001\u652f\u6255\u308f\u308c\u308b\u914d\u5f53\u91d1\u306b\u306f\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u9069\u683c\u306a\u5916\u56fd\u914d\u5f53\u91d1\u3082\u3001\u6d77\u5916\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u5834\u5408\u306f\u514d\u9664\u3055\u308c\u307e\u3059\u3002\u6e90\u6cc9\u56fd\u306e\u7a0e\u7387\u304c15%\u4ee5\u4e0a\u3067\u3001 <a href=\"https:\/\/www.iras.gov.sg\/media\/docs\/default-source\/e-tax\/tax-exemption-for-foreign-sourced-income285e5d43d6af4001b3ce35da1e9005b5.pdf\" target=\"_blank\" rel=\"noopener\">IRAS<\/a> \u305d\u306e\u5229\u76ca\u3092\u53d7\u3051\u5165\u308c\u308b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306f\u3053\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3002\u306a\u305c\u306a\u3089\u30011983\u5e74\u6cd5\u5f8b\u7b2c7\u53f7\u7b2c17\u6761\u3067\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u304c22%\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u304b\u3089\u3060\u3002\u305d\u306e\u305f\u3081\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306f\u5730\u57df\u5168\u4f53\u3067\u5229\u76ca\u3092\u5fb4\u53ce\u3057\u3001\u518d\u914d\u5206\u3059\u308b\u306e\u306b\u9069\u3057\u305f\u5834\u6240\u3068\u306a\u3063\u3066\u3044\u308b\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u8981\u7d20<\/strong><\/th><th><strong>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306e\u4fdd\u6709\u306f\u7406\u306b\u304b\u306a\u3063\u3066\u3044\u308b\u50be\u5411\u304c\u3042\u308b<\/strong><\/th><th><strong>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u306f\u3001<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u304b\u3089\u306e\u652f\u6255\u3044\u984d<\/td><td>\u9ad8\u984d\u3067\u5b9a\u671f\u7684\u306a\u914d\u5f53\u91d1\u3001\u5229\u606f\u3001\u307e\u305f\u306f\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3<\/td><td>\u5c11\u984d\u307e\u305f\u306f\u81e8\u6642\u306e\u652f\u6255\u3044<\/td><\/tr><tr><td>\u7269\u8cea\u30b3\u30b9\u30c8\u5bfe\u7bc0\u7d04<\/td><td>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u30b9\u30bf\u30c3\u30d5\u3001\u30aa\u30d5\u30a3\u30b9\u3001\u5f79\u54e1\u306e\u4eba\u4ef6\u8cbb\u3092\u5927\u5e45\u306b\u4e0a\u56de\u308b\u7bc0\u7d04<\/td><td>\u305d\u306e\u8cbb\u7528\u3068\u307b\u307c\u540c\u7b49\u304b\u305d\u308c\u4ee5\u4e0b\u306e\u7bc0\u7d04<\/td><\/tr><tr><td>\u5730\u57df\u306b\u304a\u3051\u308b\u5f79\u5272<\/td><td>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306f\u65e2\u306b\u4ed6\u306e\u6771\u5357\u30a2\u30b8\u30a2\u8af8\u56fd\u9023\u5408\uff08ASEAN\uff09\u306e\u7d44\u7e54\u3001\u8ca1\u52d9\u3001\u77e5\u7684\u8ca1\u7523\uff08IP\uff09\u3092\u7ba1\u7406\u3057\u3066\u3044\u308b\u3002<\/td><td>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306f\u3001\u3053\u306e\u5730\u57df\u3067\u552f\u4e00\u306e\u4e8b\u696d\u62e0\u70b9\u3067\u3042\u308b\u3002<\/td><\/tr><tr><td>\u7a76\u6975\u306e\u89aa\u4f1a\u793e\u3068\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3068\u306e\u6761\u7d04<\/td><td>\u4e21\u89aa\u306e\u56fd\u306f\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3068\u6761\u7d04\u3092\u7d50\u3093\u3067\u3044\u306a\u3044\u304b\u3001\u3042\u308b\u3044\u306f\u3082\u3063\u3068\u60aa\u3044\u6761\u7d04\u3092\u7d50\u3093\u3067\u3044\u308b\u3002<\/td><td>\u89aa\u4f1a\u793e\u81ea\u8eab\u306e\u5951\u7d04\u3067\u3082\u65e2\u306b\u540c\u69d8\u306e\u6599\u91d1\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b<\/td><\/tr><tr><td>\u51fa\u53e3\u6226\u7565<\/td><td>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306e\u4fdd\u6709\u306b\u3088\u308a\u53d6\u5f15\u304c\u7c21\u7d20\u5316\u3055\u308c\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u58f2\u5374\u307e\u305f\u306f\u5730\u57df\u7684\u306a\u65b0\u898f\u682a\u5f0f\u516c\u958b\uff08IPO\uff09<\/td><td>\u51fa\u53e3\u6226\u7565\u306f\u672a\u5b9a\u3001\u3082\u3057\u304f\u306f\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u4e0a\u5834\u306b\u3088\u308b\u51fa\u53e3\u6226\u7565<\/td><\/tr><tr><td>\u30bf\u30a4\u30df\u30f3\u30b0<\/td><td>\u6295\u8cc7\u524d\u306b\u30d3\u30b8\u30cd\u30b9\u4e0a\u306e\u7406\u7531\u304b\u3089\u69cb\u7bc9\u3055\u308c\u305f\u69cb\u9020<\/td><td>\u5927\u304d\u306a\u652f\u6255\u3044\u306e\u76f4\u524d\u306b\u633f\u5165\u3055\u308c\u305f\u69cb\u9020<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6700\u5f8c\u306e2\u884c\u306f\u3001\u591a\u304f\u306e\u30b0\u30eb\u30fc\u30d7\u304c\u60f3\u50cf\u3059\u308b\u4ee5\u4e0a\u306b\u91cd\u8981\u3067\u3059\u3002\u660e\u78ba\u306a\u5546\u696d\u4e0a\u306e\u7406\u7531\u3067\u65e9\u671f\u306b\u4f5c\u6210\u3055\u308c\u305f\u4fdd\u6709\u8cc7\u7523\u306f\u3001\u7279\u5b9a\u306e\u652f\u6255\u984d\u3092\u6e1b\u3089\u3059\u305f\u3081\u306b\u5f8c\u304b\u3089\u8ffd\u52a0\u3055\u308c\u305f\u4fdd\u6709\u8cc7\u7523\u3088\u308a\u3082\u3001\u4e3b\u8981\u76ee\u7684\u30c6\u30b9\u30c8\u306e\u4e0b\u3067\u5f01\u8b77\u3059\u308b\u306e\u304c\u306f\u308b\u304b\u306b\u5bb9\u6613\u3067\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u6301\u682a\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u524d\u306b\u3001\u30d3\u30b8\u30cd\u30b9\u30cf\u30d6\u30a2\u30b8\u30a2\u304c\u5b9f\u65bd\u3059\u308b3\u6bb5\u968e\u306e\u5be9\u67fb\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u30b2\u30fc\u30c81\u3001\u5546\u696d\u7684\u306a\u7406\u7531\u3002.<\/strong> \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u682a\u4ee5\u5916\u306b\u3082\u3001\u4ed6\u306eASEAN\u95a2\u9023\u4f01\u696d\u3001\u8ca1\u52d9\u3001\u77e5\u7684\u8ca1\u7523\u306a\u3069\u3001\u4f55\u304b\u3092\u4fdd\u6709\u307e\u305f\u306f\u7ba1\u7406\u3057\u3066\u3044\u307e\u3059\u304b\uff1f<\/li>\n\n\n\n<li><strong>\u30b2\u30fc\u30c82\u3001\u7269\u8cea\u4e88\u7b97\u3002.<\/strong> \u79df\u7a0e\u6761\u7d04\u306b\u3088\u308b\u7bc0\u7d04\u984d\u306f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u304a\u3051\u308b\u53d6\u7de0\u5f79\u3001\u30b9\u30bf\u30c3\u30d5\u3001\u304a\u3088\u3073\u30aa\u30d5\u30a3\u30b9\u306e\u5e74\u9593\u7dad\u6301\u8cbb\u3092\u5927\u5e45\u306b\u4e0a\u56de\u308b\u3060\u308d\u3046\u304b\uff1f<\/li>\n\n\n\n<li><strong>\u30b2\u30fc\u30c83\uff1a\u8a3c\u62e0\u6e96\u5099\u3002.<\/strong> \u30b0\u30eb\u30fc\u30d7\u306f\u3001\u6700\u521d\u306e\u652f\u6255\u3044\u306e\u524d\u306b\u3001DGT\u30d5\u30a9\u30fc\u30e0\u3001\u79fb\u8ee2\u4fa1\u683c\u30d5\u30a1\u30a4\u30eb\u3001\u8ca1\u52d9\u8af8\u8868\u306a\u3069\u3092\u542b\u3080\u3001\u4e00\u8cab\u6027\u306e\u3042\u308b\u66f8\u985e\u4e0a\u306e\u8a3c\u62e0\u3092\u63d0\u793a\u3067\u304d\u307e\u3059\u304b\uff1f<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">3\u3064\u306e\u30b2\u30fc\u30c8\u3059\u3079\u3066\u3092\u901a\u904e\u3059\u308b\u69cb\u9020\u306f\u3001\u9632\u5fa1\u304c\u306f\u308b\u304b\u306b\u5bb9\u6613\u3067\u3042\u308b\u3002\u30b2\u30fc\u30c82\u306e\u307f\u3092\u901a\u904e\u3059\u308b\u69cb\u9020\u306f\u3001\u901a\u5e38\u3001\u7a0e\u91d1\u76ee\u7684\u306e\u633f\u5165\u3067\u3042\u308a\u3001\u307e\u3055\u306b\u305d\u308c\u304c\u4e3b\u8981\u76ee\u7684\u30c6\u30b9\u30c8\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30fb\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u79df\u7a0e\u6761\u7d04\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u79df\u7a0e\u56de\u907f\u9632\u6b62\u898f\u5247\u3068\u3069\u306e\u3088\u3046\u306b\u76f8\u4e92\u4f5c\u7528\u3059\u308b\u306e\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30fb\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u79df\u7a0e\u6761\u7d04\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u56fd\u5883\u3092\u8d8a\u3048\u305f\u7d44\u7e54\u69cb\u9020\u306b\u9069\u7528\u3059\u308b\u8907\u6570\u306e\u898f\u5247\u306e\u3046\u3061\u306e1\u3064\u306b\u904e\u304e\u307e\u305b\u3093\u3002\u3053\u306e\u6761\u7d04\u3060\u3051\u3092\u5358\u72ec\u3067\u691c\u8a0e\u3059\u308b\u3068\u3001\u4e00\u3064\u306e\u554f\u984c\u3092\u89e3\u6c7a\u3057\u305f\u3064\u3082\u308a\u304c\u3001\u5225\u306e\u554f\u984c\u3092\u751f\u307f\u51fa\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5916\u56fd\u652f\u914d\u4f1a\u793e\uff08CFC\uff09\u898f\u5247\u3002.<\/strong> \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u5c45\u4f4f\u8005\u304c\u5916\u56fd\u306e\u975e\u4e0a\u5834\u4f01\u696d\u3092\u652f\u914d\u3057\u3066\u3044\u308b\u5834\u5408\u30011983\u5e74\u6cd5\u5f8b\u7b2c7\u53f7\u7b2c18\u6761\u7b2c2\u9805\u304a\u3088\u3073\u8ca1\u52d9\u5927\u81e3\u898f\u5247\u7b2c107\/PMK.03\/2017\u53f7\u306b\u3088\u308a\u3001\u914d\u5f53\u91d1\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u7a0e\u52d9\u7dcf\u5c40\u306f\u5229\u76ca\u3092\u5206\u914d\u3055\u308c\u305f\u3082\u306e\u3068\u307f\u306a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/li>\n\n\n\n<li><strong>\u4e3b\u8981\u76ee\u7684\u30c6\u30b9\u30c8\u3068\u4fbf\u76ca\u306e\u5236\u9650\u3002.<\/strong> PMK 112\/2025\u306f\u3001DGT\uff08\u30b9\u30da\u30a4\u30f3\u653f\u5e9c\u7a0e\u52d9\u7dcf\u5c40\uff09\u304c\u4e00\u9023\u306e\u53d6\u5f15\u3092\u8abf\u67fb\u3057\u3001\u79df\u7a0e\u6761\u7d04\u4e0a\u306e\u5229\u76ca\u3092\u5f97\u308b\u3053\u3068\u304c\u4e3b\u306a\u76ee\u7684\u3067\u3042\u3063\u305f\u304b\u3069\u3046\u304b\u3092\u691c\u8a3c\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u3066\u3044\u308b\u3002\u305f\u3060\u3057\u3001\u5f53\u8a72\u4e8b\u696d\u4f53\u304c\u4e0a\u5834\u4f01\u696d\u3067\u3042\u308b\u304b\u3001\u307e\u305f\u306f\u79df\u7a0e\u6761\u7d04\u7de0\u7d50\u56fd\u306e\u5c45\u4f4f\u8005\u304c\u904e\u534a\u6570\u306e\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u5236\u9650\u304c\u9069\u7528\u3055\u308c\u308b\u3002.<\/li>\n\n\n\n<li><strong>\u79fb\u8ee2\u4fa1\u683c\u3002.<\/strong> \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u95a2\u9023\u4f1a\u793e\u306b\u652f\u6255\u308f\u308c\u308b\u5229\u606f\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u3001\u304a\u3088\u3073\u7ba1\u7406\u624b\u6570\u6599\u306f\u3001\u72ec\u7acb\u5f53\u4e8b\u8005\u9593\u53d6\u5f15\u306e\u539f\u5247\u306b\u57fa\u3065\u304d\u3001\u8ca1\u52d9\u5927\u81e3\u4ee4\u7b2c172\/PMK.03\/2023\u53f7\u306b\u5f93\u3063\u3066\u6587\u66f8\u5316\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u81ea\u4f53\u304c\u904e\u5270\u3067\u3042\u308b\u3068\u3057\u3066\u7570\u8b70\u3092\u7533\u3057\u7acb\u3066\u3089\u308c\u305f\u5834\u5408\u3001\u6761\u7d04\u306b\u57fa\u3065\u304f\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u6599\u7387\u306f\u5f79\u306b\u7acb\u3061\u307e\u305b\u3093\u3002.<\/li>\n\n\n\n<li><strong>\u8ca0\u50b5\u8cc7\u672c\u6bd4\u7387\u306e\u4e0a\u9650\u3002.<\/strong> \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u8cb8\u91d1\u696d\u8005\u306b\u652f\u6255\u308f\u308c\u308b\u5229\u606f\u306f\u30011983\u5e74\u6cd5\u5f8b\u7b2c7\u53f7\u7b2c18\u6761\u7b2c1\u9805\u304a\u3088\u3073\u8ca1\u52d9\u5927\u81e3\u898f\u5247\u7b2c169\/PMK.010\/2015\u53f7\u306e\u904e\u5c11\u8cc7\u672c\u898f\u5236\u306b\u3082\u7167\u3089\u3057\u3066\u5be9\u67fb\u3055\u308c\u3001\u5229\u606f\u306e\u4e00\u90e8\u304c\u63a7\u9664\u5bfe\u8c61\u5916\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u5065\u5168\u306a\u7d44\u7e54\u69cb\u9020\u306f\u3001\u3053\u308c\u30894\u3064\u306e\u6587\u66f8\u3059\u3079\u3066\u306b\u304a\u3044\u3066\u4e00\u8cab\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002DGT\u69d8\u5f0f\u3001\u79fb\u8ee2\u4fa1\u683c\u30d5\u30a1\u30a4\u30eb\u3001\u304a\u3088\u3073\u30b0\u30eb\u30fc\u30d7\u306e\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u4f01\u696d\u306e\u4e8b\u696d\u5185\u5bb9\u306b\u3064\u3044\u3066\u540c\u3058\u60c5\u5831\u3092\u793a\u3059\u3079\u304d\u3067\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u30df\u30cb\u30b1\u30fc\u30b9\uff1a\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u7cfb\u30b0\u30eb\u30fc\u30d7\u304c\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u5229\u76ca\u3092\u96a0\u533f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u3042\u308b\u5bb6\u65cf\u7d4c\u55b6\u4f01\u696d\u306f\u3001\u53d6\u5f15\u5229\u76ca\u3092\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u6301\u682a\u4f1a\u793e\u306b\u79fb\u3057\u3001\u914d\u5f53\u304c\u306a\u3051\u308c\u3070\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u91d1\u3082\u304b\u304b\u3089\u306a\u3044\u3068\u8003\u3048\u3066\u3001\u6570\u5e74\u9593\u305d\u3053\u306b\u8cc7\u91d1\u3092\u9810\u3051\u3066\u3044\u305f\u3002\u3057\u304b\u3057\u3001\u8abf\u67fb\u306e\u7d50\u679c\u3001CFC\uff08\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\uff09\u898f\u5247\u3067\u306f\u3001\u652f\u6255\u3044\u304c\u306a\u304f\u3066\u3082\u5206\u914d\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u304c\u5224\u660e\u3057\u305f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u6b21\u56de\u306e\u5e74\u6b21\u5831\u544a\u66f8\u63d0\u51fa\u524d\u306b\u3001\u914d\u5f53\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u518d\u8a08\u753b\u3057\u3001\u95a2\u9023\u66f8\u985e\u3092\u6574\u7406\u3057\u305f\u3002\u3053\u306e\u4e8b\u4f8b\u304b\u3089\u5f97\u3089\u308c\u308b\u6559\u8a13\u306f\u3001\u79df\u7a0e\u6761\u7d04\u306e\u8a08\u753b\u3068CFC\uff08\u5916\u56fd\u5b50\u4f1a\u793e\uff09\u3078\u306e\u30a8\u30af\u30b9\u30dd\u30fc\u30b8\u30e3\u30fc\u306f\u3001\u5225\u3005\u306b\u691c\u8a0e\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5fc5\u305a\u540c\u6642\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002\u3053\u308c\u306f\u3001\u5171\u901a\u306e\u30d1\u30bf\u30fc\u30f3\u306b\u57fa\u3065\u3044\u305f\u8907\u5408\u7684\u306a\u4e8b\u4f8b\u3067\u3042\u308b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Business Hub Asia\u304c\u3069\u306e\u3088\u3046\u306b\u5f79\u7acb\u3064\u304b\uff1a<\/strong> \u79c1\u305f\u3061\u306e <a href=\"https:\/\/businesshubasia.com\/ja\/services\/indonesia-transfer-pricing\/\">\u79fb\u8ee2\u4fa1\u683c\u30b5\u30fc\u30d3\u30b9<\/a> \u3053\u308c\u306b\u306f\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u306e\u8cc7\u91d1\u306e\u6d41\u308c\u306b\u95a2\u3059\u308b\u6587\u66f8\u5316\u3001\u30ea\u30b9\u30af\u8a55\u4fa1\u3001\u8a08\u753b\u304c\u542b\u307e\u308c\u308b\u305f\u3081\u3001\u7a0e\u52d9\u7f72\u304c\u8981\u6c42\u3059\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u3059\u3079\u3066\u306e\u30d5\u30a1\u30a4\u30eb\u306b\u304a\u3044\u3066\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u4f01\u696d\u306e\u5f79\u5272\u306f\u540c\u3058\u3088\u3046\u306b\u8a18\u8ff0\u3055\u308c\u308b\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4f01\u696d\u304c\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304f\u8acb\u6c42\u3092\u884c\u3046\u969b\u306b\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306b\u4f9d\u983c\u3059\u3079\u304d\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3044\u3064\u3067\u3059\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u6301\u682a\u4f1a\u793e\u8a2d\u7acb\u524d\u3001\u305d\u3057\u3066\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30fb\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304f\u914d\u5f53\u3001\u5229\u606f\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u306e\u652f\u6255\u3044\u3092\u884c\u3046\u524d\u306b\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002\u65e9\u671f\u306b\u95a2\u4e0e\u3059\u308b\u3053\u3068\u3067\u3001\u5b9f\u8cea\u7684\u306a\u554f\u984c\u3084\u66f8\u985e\u4e0a\u306e\u4e0d\u5099\u3092\u3001\u5909\u66f4\u3057\u3084\u3059\u3044\u6bb5\u968e\u3067\u4fee\u6b63\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u30b9\u30c6\u30fc\u30b8<\/strong><\/th><th><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306e\u30ec\u30d3\u30e5\u30fc<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u4fdd\u6709\u8cc7\u7523\u304c\u8a2d\u7acb\u3055\u308c\u308b\u524d\u306b<\/td><td>\u5546\u696d\u76ee\u7684\u3001\u5b9f\u8cea\u8a08\u753b\u3001\u305d\u3057\u3066\u6700\u7d42\u7684\u306a\u89aa\u4f1a\u793e\u306e\u6761\u7d04\u4e0a\u306e\u7acb\u5834<\/td><\/tr><tr><td>\u6700\u521d\u306e\u652f\u6255\u3044\u306e\u524d\u306b<\/td><td>DGT\u30d5\u30a9\u30fc\u30e0\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3001IRAS\u8a8d\u8a3c\u3001\u5b9f\u8cea\u7684\u6240\u6709\u8005\u306b\u95a2\u3059\u308b\u60c5\u5831\u3001\u304a\u3088\u3073365\u65e5\u9593\u306e\u4fdd\u6709\u671f\u9593<\/td><\/tr><tr><td>\u5404\u8ab2\u7a0e\u671f\u9593<\/td><td>\u5f53\u8a72\u671f\u9593\u306b\u304a\u3051\u308b\u5f62\u5f0f\u306e\u6709\u52b9\u6027\u3001\u304a\u3088\u3073\u79fb\u8ee2\u4fa1\u683c\u30d5\u30a1\u30a4\u30eb\u3068\u8ca1\u52d9\u8af8\u8868\u3068\u306e\u6574\u5408\u6027<\/td><\/tr><tr><td>\u554f\u3044\u5408\u308f\u305b\u307e\u305f\u306f\u76e3\u67fb\u306e\u5f8c<\/td><td>\u7570\u8b70\u7533\u3057\u7acb\u3066\u304a\u3088\u3073\u4e0a\u8a34\u306e\u624b\u7d9a\u304d\u3001\u306a\u3089\u3073\u306b\u76f8\u4e92\u5408\u610f\u624b\u7d9a\u304d\u304c\u5229\u7528\u53ef\u80fd\u304b\u3069\u3046\u304b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u30d3\u30b8\u30cd\u30b9\u30cf\u30d6\u30a2\u30b8\u30a2\u306e <a href=\"https:\/\/businesshubasia.com\/ja\/services\/tax-consultant-indonesia\/\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8<\/a> \u672c\u30b5\u30fc\u30d3\u30b9\u306f\u5404\u6bb5\u968e\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002\u63a8\u5968\u4e8b\u9805\u306f\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3067\u306f\u306a\u304f\u3001\u30b0\u30eb\u30fc\u30d7\u306e\u5b9f\u969b\u306e\u652f\u6255\u3044\u30d5\u30ed\u30fc\u306b\u57fa\u3065\u3044\u3066\u4f5c\u6210\u3055\u308c\u307e\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u540c\u3058\u7d44\u7e54\u69cb\u9020\u3092\u6301\u30642\u3064\u306e\u30b0\u30eb\u30fc\u30d7\u3067\u3082\u3001\u6761\u7d04\u4e0a\u306e\u30ea\u30b9\u30af\u306f\u5927\u304d\u304f\u7570\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u76e3\u67fb\u306b\u81ea\u4fe1\u3092\u6301\u3063\u3066\u5bfe\u5fdc\u3067\u304d\u308b\u6301\u682a\u4f1a\u793e\u4f53\u5236\u3092\u69cb\u7bc9\u3059\u308b<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u6301\u682a\u4f1a\u793e\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30fb\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304d\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u5229\u76ca\u306e\u76f8\u5f53\u306a\u5272\u5408\u3092\u4fdd\u8b77\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u3053\u3046\u3057\u305f\u6069\u6075\u3092\u53d7\u3051\u3089\u308c\u308b\u306e\u306f\u3001\u5fc5\u305a\u3057\u3082\u6700\u3082\u8ce2\u660e\u306a\u4f01\u696d\u3067\u306f\u306a\u3044\u3002\u5f7c\u3089\u306f\u3001\u65e9\u671f\u306b\u5b9f\u8cea\u7684\u306a\u57fa\u76e4\u3092\u7bc9\u304d\u3001\u6587\u66f8\u306e\u6574\u5408\u6027\u3092\u7dad\u6301\u3057\u3066\u304d\u305f\u4f01\u696d\u306a\u306e\u3067\u3042\u308b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d44\u7e54\u69cb\u9020\u306f\u305d\u308c\u305e\u308c\u7570\u306a\u308a\u307e\u3059\u3002\u6700\u9069\u306a\u7b54\u3048\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u306e\u672c\u793e\u6240\u5728\u5730\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u304b\u3089\u306e\u8cc7\u91d1\u306e\u6d41\u308c\u3001\u305d\u3057\u3066\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u304c\u4e8b\u696d\u5168\u4f53\u306b\u304a\u3044\u3066\u3069\u306e\u3088\u3046\u306a\u5f79\u5272\u3092\u62c5\u3063\u3066\u3044\u308b\u304b\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30d3\u30b8\u30cd\u30b9\u30cf\u30d6\u30a2\u30b8\u30a2\u306f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3068\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u9593\u306e\u79df\u7a0e\u6761\u7d04\uff08\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30fb\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u79df\u7a0e\u6761\u7d04\u304a\u3088\u3073PMK 112\/2025\uff09\u306b\u7167\u3089\u3057\u3066\u3001\u4e21\u56fd\u9593\u306e\u7d44\u7e54\u69cb\u9020\u3092\u7cbe\u67fb\u3057\u307e\u3059\u3002\u30c1\u30fc\u30e0\u306f\u3001\u5b9f\u4f53\u3001\u5b9f\u8cea\u7684\u6240\u6709\u8005\u3001\u304a\u3088\u3073\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u7a0e\u52d9\u7dcf\u5c40\uff08DGT\uff09\u306e\u6587\u66f8\u3092\u78ba\u8a8d\u3057\u3001\u305d\u306e\u7d44\u7e54\u69cb\u9020\u3092\u7dad\u6301\u3059\u308b\u4fa1\u5024\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u691c\u8a3c\u3057\u307e\u3059\u3002\u76e3\u67fb\u5f8c\u3088\u308a\u3082\u3001\u652f\u6255\u3044\u524d\u306b\u554f\u984c\u70b9\u3092\u89e3\u6d88\u3059\u308b\u65b9\u304c\u306f\u308b\u304b\u306b\u5bb9\u6613\u3067\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7a0e\u52d9\u6226\u7565\u306e\u6700\u9069\u5316\u3092\u304a\u8003\u3048\u3067\u3059\u304b\uff1f\u4e0b\u8a18\u306e\u30d5\u30a9\u30fc\u30e0\u304b\u3089\u3001\u30d3\u30b8\u30cd\u30b9\u30cf\u30d6\u30a2\u30b8\u30a2\u306e\u7a0e\u52d9\u5c02\u9580\u5bb6\u306b\u3088\u308b\u7121\u6599\u76f8\u8ac7\u3092\u3054\u4e88\u7d04\u304f\u3060\u3055\u3044\u3002.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>The tax treaty Indonesia Singapore cuts withholding tax on dividends from 20% to 10% when a Singapore company holds at least 25% of the Indonesian company. This guide serves chief financial officers, tax directors and finance heads designing a holding structure or reviewing one before a dividend is paid. Under the tax treaty Indonesia Singapore, the rate is rarely the problem. In the experience of Business Hub Asia, claims fail on documents and conduct: a form in the wrong format, a Singapore company run by nominee directors, or a dividend passed straight to the parent within days. After reading, a finance team can judge which treaty conditions apply, recognise the [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":10814,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[92,1],"tags":[],"country":[9],"service-category":[49],"class_list":["post-10813","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-accounting","category-uncategorized","country-indonesia","service-category-tax-accounting"],"acf":[],"_links":{"self":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/10813","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/comments?post=10813"}],"version-history":[{"count":1,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/10813\/revisions"}],"predecessor-version":[{"id":10815,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/10813\/revisions\/10815"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media\/10814"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media?parent=10813"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/categories?post=10813"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/tags?post=10813"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/country?post=10813"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/service-category?post=10813"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}