{"id":11099,"date":"2026-10-20T10:29:45","date_gmt":"2026-10-20T03:29:45","guid":{"rendered":"https:\/\/businesshubasia.com\/"},"modified":"2026-10-20T10:29:48","modified_gmt":"2026-10-20T03:29:48","slug":"permanent-establishment-risk-indonesia","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/ja\/permanent-establishment-risk-indonesia\/","title":{"rendered":"\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u6052\u4e45\u7684\u65bd\u8a2d\u30ea\u30b9\u30af\uff1a\u73fe\u5730\u6cd5\u4eba\u3092\u6301\u305f\u306a\u3044\u5916\u56fd\u4f01\u696d\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u591a\u304f\u306e\u5916\u56fd\u4f01\u696d\u306f\u3001PT PMA\u3001\u652f\u5e97\u3001\u307e\u305f\u306f\u30aa\u30d5\u30a3\u30b9\u30ea\u30fc\u30b9\u304c\u306a\u3051\u308c\u3070\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u7a0e\u52d9\u4e0a\u306e\u62e0\u70b9\u304c\u306a\u3044\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u3053\u306e\u8003\u3048\u306f\u3057\u3070\u3057\u3070\u8aa4\u308a\u3067\u3042\u308a\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u6052\u4e45\u7684\u65bd\u8a2d\u30ea\u30b9\u30af\u306e\u51fa\u767a\u70b9\u3068\u306a\u308a\u307e\u3059\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u6cd5\u306e\u4e0b\u3067\u306f\u3001\u8cb4\u793e\u306f <strong>\u6052\u4e45\u7684\u65bd\u8a2d<\/strong> (<em>Bentuk Usaha Tetap<\/em> \u307e\u305f\u306f <strong>\u3057\u304b\u3057<\/strong>\u767b\u9332\u5185\u5bb9\u3067\u306f\u306a\u304f\u3001\u73fe\u5834\u3067\u306e\u5f93\u696d\u54e1\u3084\u30d1\u30fc\u30c8\u30ca\u30fc\u306e\u6d3b\u52d5\u3092\u901a\u3058\u3066\u6210\u679c\u3092\u4e0a\u3052\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6052\u4e45\u7684\u65bd\u8a2d\u30ea\u30b9\u30af\u306f\u901a\u5e38\u3001\u9759\u304b\u306b\u84c4\u7a4d\u3055\u308c\u3066\u3044\u304f\u3002\u6211\u3005\u304c\u76ee\u306b\u3059\u308b\u4e8b\u4f8b\u306e\u307b\u3068\u3093\u3069\u306f\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u30b7\u30ca\u30ea\u30aa\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u300c\u73fe\u5730\u4ee3\u8868\u8005\u300d\u3002.<\/strong> \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3084\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u306e\u4f01\u696d\u304c\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4ee3\u7406\u5e97\u3092\u4efb\u547d\u3057\u3001\u305d\u306e\u4ee3\u7406\u5e97\u304c\u9867\u5ba2\u3092\u898b\u3064\u3051\u3001\u4fa1\u683c\u4ea4\u6e09\u3092\u884c\u3044\u3001\u4f01\u696d\u306b\u4ee3\u308f\u3063\u3066\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u3002\u53ce\u76ca\u306f\u6d77\u5916\u306b\u6d41\u308c\u308b\u304c\u3001\u4ee3\u7406\u5e97\u306f\u4e8b\u5b9f\u4e0a\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u4e8b\u696d\u3092\u904b\u55b6\u3057\u3066\u3044\u308b\u3002.<\/li>\n\n\n\n<li><strong>\u9577\u671f\u306b\u308f\u305f\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3002.<\/strong> \u30a8\u30f3\u30b8\u30cb\u30a2\u30ea\u30f3\u30b0\u3001IT\u3001\u307e\u305f\u306f\u8a2d\u7f6e\u30c1\u30fc\u30e0\u304c\u300c\u77ed\u671f\u300d\u306e\u6d3e\u9063\u306e\u305f\u3081\u306b\u73fe\u5730\u306b\u6d3e\u9063\u3055\u308c\u308b\u3002\u3057\u304b\u3057\u3001\u30d5\u30a7\u30fc\u30ba\u304c\u5ef6\u9577\u3055\u308c\u3001\u5909\u66f4\u6307\u793a\u304c\u7a4d\u307f\u91cd\u306a\u308a\u3001\u6700\u7d42\u7684\u306b\u306f\u30c1\u30fc\u30e0\u306f\u307b\u307c\u4e00\u5e74\u4e2d\u73fe\u5834\u306b\u6ede\u5728\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002.<\/li>\n\n\n\n<li><strong>\u30ea\u30e2\u30fc\u30c8\u52e4\u52d9\u306e\u5f93\u696d\u54e1\u3002.<\/strong> \u672c\u793e\u306f\u3001\u30b8\u30e3\u30ab\u30eb\u30bf\u3084\u30d0\u30ea\u5cf6\u306b\u4f4f\u307f\u3001\u81ea\u5b85\u304b\u3089\u52e4\u52d9\u3059\u308b\u55b6\u696d\u8cac\u4efb\u8005\u307e\u305f\u306f\u30ab\u30f3\u30c8\u30ea\u30fc\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u3092\u96c7\u7528\u3057\u3001\u6d77\u5916\u306e\u7d66\u4e0e\u30b7\u30b9\u30c6\u30e0\u3092\u901a\u3058\u3066\u7d66\u4e0e\u3092\u652f\u6255\u3046\u3002\u66f8\u985e\u4e0a\u306f\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306e\u4e8b\u696d\u306f\u5b58\u5728\u3057\u306a\u3044\u304c\u3001\u5b9f\u8cea\u7684\u306b\u306f\u5b58\u5728\u3059\u308b\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3044\u305a\u308c\u306e\u5834\u5408\u3082\u3001\u7a0e\u52d9\u7dcf\u5c40\uff08DGT\/DJP\uff09\u306f\u5f53\u8a72\u5916\u56fd\u4f01\u696d\u3092BUT\uff08\u4e8b\u696d\u6d3b\u52d5\u304c\u5236\u9650\u3055\u308c\u305f\u4f01\u696d\uff09\u3068\u307f\u306a\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u305d\u3046\u306a\u308b\u3068\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u5e30\u5c5e\u3059\u308b\u5229\u76ca\u306f\u3001\u591a\u304f\u306e\u5834\u5408\u9061\u53ca\u7684\u306b\u3001\u5229\u606f\u4ed8\u304d\u3067\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u30ac\u30a4\u30c9\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u73fe\u5730\u6cd5\u4eba\u3092\u6301\u305f\u305a\u306b\u8ca9\u58f2\u3001\u96c7\u7528\u3001\u307e\u305f\u306f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u904b\u55b6\u3092\u884c\u3046\u5916\u56fd\u4f01\u696d\u3001\u304a\u3088\u3073\u305d\u308c\u3089\u306e\u4f01\u696d\u3092\u4ee3\u8868\u3057\u3066\u8cac\u4efb\u3092\u8ca0\u3046\u5275\u696d\u8005\u3001\u8ca1\u52d9\u30fb\u7a0e\u52d9\u8cac\u4efb\u8005\u3001\u6cd5\u52d9\u9867\u554f\u3001\u30ab\u30f3\u30c8\u30ea\u30fc\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u5e02\u5834\u53c2\u5165\u3092\u8a08\u753b\u4e2d\u3067\u3001\u7d44\u7e54\u5f62\u614b\u3092\u9078\u629e\u4e2d\u306e\u4f01\u696d\u306b\u3082\u5f79\u7acb\u3064\u5185\u5bb9\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u672c\u66f8\u3067\u306f\u3001PMK 35\/2019\u304a\u3088\u3073\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304d\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u304c\u3069\u306e\u3088\u3046\u306b\u6c7a\u5b9a\u3055\u308c\u308b\u304b\u3001\u6700\u3082\u3088\u304f\u898b\u3089\u308c\u308b5\u3064\u306e\u30c8\u30ea\u30ac\u30fc\u3001DGT\uff08\u30d5\u30e9\u30f3\u30b9\u7a0e\u52d9\u7dcf\u5c40\uff09\u304c\u3069\u306e\u3088\u3046\u306bPE\u306e\u5b58\u5728\u3092\u77e5\u308b\u304b\u3001\u305d\u3057\u3066\u5b9f\u969b\u306bPE\u3092\u7dad\u6301\u3059\u308b\u306e\u306b\u3069\u308c\u304f\u3089\u3044\u306e\u8cbb\u7528\u304c\u304b\u304b\u308b\u304b\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b21\u306b\u3001\u5951\u7d04\u66f8\u306e\u8a2d\u8a08\u304b\u3089\u3001EOR\u3001\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u3001PT PMA\u306e\u9078\u629e\u306b\u81f3\u308b\u307e\u3067\u3001\u6052\u4e45\u7684\u65bd\u8a2d\u306e\u30ea\u30b9\u30af\u3092\u7ba1\u7406\u3059\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3001\u6700\u5f8c\u306b\u610f\u601d\u6c7a\u5b9a\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3068FAQ\u3067\u7de0\u3081\u304f\u304f\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u6cd5\u306b\u304a\u3051\u308bBUT\uff08\u6052\u4e45\u7684\u65bd\u8a2d\uff09\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306f\u6240\u5f97\u7a0e\u6cd5\uff08UU PPh\uff09\u7b2c2\u6761(5)\u3067BUT\u3092\u5b9a\u7fa9\u3057\u3066\u304a\u308a\u3001\u8a73\u7d30\u306a\u57fa\u6e96\u306f <a href=\"https:\/\/peraturan.bpk.go.id\/Details\/128023\/pmk-no-35pmk032019\" target=\"_blank\" rel=\"noopener\"><strong>\u8ca1\u52d9\u5927\u81e3\u4ee4\u7b2c35\/PMK.03\/2019\u53f7<\/strong><\/a> \u6052\u4e45\u7684\u65bd\u8a2d\u306e\u6c7a\u5b9a\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306f\u30012019\u5e744\u67081\u65e5\u306b\u767a\u52b9\u3057\u307e\u3057\u305f\u3002\u6052\u4e45\u7684\u65bd\u8a2d\u306e\u6982\u5ff5\u306f\u3001\u4ee5\u4e0b\u306e\u4f01\u696d\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u307e\u3059\u3002 <strong>\u975e\u5c45\u4f4f\u8005<\/strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u8a2d\u7acb\u307e\u305f\u306f\u4f4f\u6240\u3092\u6709\u3057\u306a\u3044\u5916\u56fd\u4f01\u696d\u3001\u304a\u3088\u3073\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u52d9\u4e0a\u306e\u5c45\u4f4f\u8005\u3067\u306f\u306a\u3044\u5916\u56fd\u4eba\uff08\u4e00\u822c\u7684\u306b\u300112\u30f6\u6708\u9593\u306b183\u65e5\u4ee5\u5185\u3057\u304b\u6ede\u5728\u3057\u306a\u3044\u8005\uff09\u3002183\u65e5\u4ee5\u4e0a\u6ede\u5728\u3059\u308b\u5916\u56fd\u4eba\u306f\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u52d9\u4e0a\u306e\u5c45\u4f4f\u8005\u3068\u306a\u308a\u3001\u76f4\u63a5\u8ab2\u7a0e\u3055\u308c\u308b\u305f\u3081\u3001\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u306e\u554f\u984c\u306f\u767a\u751f\u3057\u306a\u304f\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4e00\u822c\u7684\u306a\u30c6\u30b9\u30c8\uff1a\u56fa\u5b9a\u3055\u308c\u305f\u4e8b\u696d\u6240<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PMK 35\/2019\u3067\u306f\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u6761\u4ef6\u304c\u3059\u3079\u3066\u6e80\u305f\u3055\u308c\u305f\u5834\u5408\u306b\u300c\u305f\u3060\u3057\u300d\u3068\u3044\u3046\u8868\u73fe\u304c\u7528\u3044\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u4e8b\u696d\u6240\u304c\u5b58\u5728\u3059\u308b<\/strong>: \u30aa\u30d5\u30a3\u30b9\u3001\u90e8\u5c4b\u3001\u5009\u5eab\u3001\u5de5\u5834\u3001\u4f5c\u696d\u5834\u3001\u6577\u5730\u3001\u3055\u3089\u306b\u306f\u9867\u5ba2\u3084\u30d1\u30fc\u30c8\u30ca\u30fc\u304b\u3089\u63d0\u4f9b\u3055\u308c\u308b\u30b9\u30da\u30fc\u30b9\u3002.<\/li>\n\n\n\n<li><strong>\u55b6\u696d\u6240\u306f\u56fa\u5b9a\u3055\u308c\u3066\u3044\u308b<\/strong>: \u5358\u306b\u6642\u3005\u4f7f\u7528\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u3042\u308b\u7a0b\u5ea6\u306e\u6c38\u7d9a\u6027\u3092\u3082\u3063\u3066\u4f7f\u7528\u3055\u308c\u308b\u3002.<\/li>\n\n\n\n<li><strong>\u5916\u56fd\u4f01\u696d\u306e\u4e8b\u696d\u3092\u9042\u884c\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u308b<\/strong>\uff1a\u5168\u4f53\u307e\u305f\u306f\u4e00\u90e8\u3002.<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u307f\u306a\u3057PE\uff1a\u56fa\u5b9a\u306e\u5834\u6240\u306f\u4e0d\u8981<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">PMK 35\/2019\u306b\u306f\u3001BUT\u3092\u4f5c\u6210\u3059\u308b\u6d3b\u52d5\u3082\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002 <strong>\u4e0a\u8a18\u306e\uff13\u3064\u306e\u6761\u4ef6\u304c\u6e80\u305f\u3055\u308c\u306a\u3044\u5834\u5408\u3067\u3082<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5efa\u8a2d\u3001\u8a2d\u7f6e\u3001\u307e\u305f\u306f\u7d44\u307f\u7acb\u3066\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3002.<\/li>\n\n\n\n<li>\u5f93\u696d\u54e1\u307e\u305f\u306f\u305d\u306e\u4ed6\u306e\u4eba\u7269\u306b\u3088\u3063\u3066\u63d0\u4f9b\u3055\u308c\u308b\u3042\u3089\u3086\u308b\u7a2e\u985e\u306e\u30b5\u30fc\u30d3\u30b9\u306f\u3001 <strong>12\u30f6\u6708\u306e\u671f\u9593\u5185\u306b60\u65e5\u4ee5\u4e0a<\/strong>.<\/li>\n\n\n\n<li>\u5f93\u5c5e\u4ee3\u7406\u4eba\uff1a\u5916\u56fd\u4f01\u696d\u306e\u305f\u3081\u306b\u884c\u52d5\u3057\u3001\u305d\u306e\u6307\u793a\u306b\u5f93\u3046\u3001\u307e\u305f\u306f\u81ea\u3089\u4e8b\u696d\u30ea\u30b9\u30af\u3092\u8ca0\u308f\u306a\u3044\u500b\u4eba\u307e\u305f\u306f\u56e3\u4f53\u3002.<\/li>\n\n\n\n<li>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u4fdd\u967a\u6599\u3092\u5fb4\u53ce\u3057\u305f\u308a\u3001\u30ea\u30b9\u30af\u3092\u4fdd\u967a\u3057\u305f\u308a\u3059\u308b\u5916\u56fd\u4fdd\u967a\u4f1a\u793e\u306e\u4ee3\u7406\u4eba\u307e\u305f\u306f\u5f93\u696d\u54e1\u3002.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u79df\u7a0e\u6761\u7d04\u304c\u72b6\u6cc1\u3092\u3069\u306e\u3088\u3046\u306b\u5909\u3048\u308b\u304b<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cb4\u793e\u304c\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3068\u79df\u7a0e\u6761\u7d04\uff08P3B\uff09\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u56fd\u306b\u6240\u5728\u3057\u3001\u6709\u52b9\u306aDGT\u69d8\u5f0f\uff0f\u5c45\u4f4f\u8a3c\u660e\u66f8\u3067\u305d\u308c\u3092\u4e3b\u5f35\u3067\u304d\u308b\u5834\u5408\u3001\u4e00\u822c\u7684\u306b\u6761\u7d04\u306e\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u6761\u9805\u304c\u56fd\u5185\u6cd5\u3088\u308a\u3082\u512a\u5148\u3055\u308c\u307e\u3059\u3002\u6761\u7d04\u306f\u901a\u5e38\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5efa\u8a2d\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u5206\u91ce\u306e\u5c02\u9580\u6280\u8853\u8005\uff08PE\uff09\u306b\u5bfe\u3057\u3066\u3001\u3088\u308a\u9577\u3044\u671f\u9593\u306e\u671f\u9650\u3092\u8a2d\u5b9a\u3059\u308b\u3002;<\/li>\n\n\n\n<li>\u9664\u5916\u3059\u308b <strong>\u6e96\u5099\u307e\u305f\u306f\u88dc\u52a9<\/strong> \u6d3b\u52d5\uff08\u4fdd\u7ba1\u3001\u8cfc\u5165\u3001\u60c5\u5831\u53ce\u96c6\u306a\u3069\uff09\u304b\u3089\u6052\u4e45\u7684\u65bd\u8a2d\u3092\u5275\u8a2d\u3059\u308b\u3053\u3068\uff08PMK 35\/2019\u306e\u9664\u5916\u898f\u5b9a\u306f\u6761\u7d04\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u308b\uff09\u3002;<\/li>\n\n\n\n<li>\u5f93\u5c5e\u4ee3\u7406\u4eba\u30eb\u30fc\u30eb\u3092\u72ed\u3081\u308b\u3002.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><\/th><th>\u56fd\u5185\u6cd5\uff08PMK 35\/2019\uff09<\/th><th>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30fb\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6761\u7d04\uff082020\u5e74\u5236\u5b9a\u30012021\u5e74\u767a\u52b9\uff09<\/th><\/tr><\/thead><tbody><tr><td>\u30b5\u30fc\u30d3\u30b9PE<\/td><td>12\u30f6\u6708\u9593\u306760\u65e5\u4ee5\u4e0a\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u305f\u5834\u5408<\/td><td>12\u30f6\u6708\u9593\u306790\u65e5\u4ee5\u4e0a\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u305f\u5834\u5408<\/td><\/tr><tr><td>\u5efa\u8a2d\u6280\u8853\u8005<\/td><td>\u5efa\u8a2d\u3001\u8a2d\u7f6e\u3001\u307e\u305f\u306f\u7d44\u7acb\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\uff08\u6700\u77ed\u671f\u9593\u306a\u3057\uff09<\/td><td>183\u65e5\u4ee5\u4e0a\u7d9a\u304f\u30b5\u30a4\u30c8\u307e\u305f\u306f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8<\/td><\/tr><tr><td>\u7a0e\u5f15\u304d\u5f8cPE\u5229\u76ca\u306b\u5bfe\u3059\u308b\u652f\u5e97\u5229\u76ca\u7a0e<\/td><td>20%<\/td><td>10%\uff08\u77f3\u6cb9\u30fb\u30ac\u30b9PSC\u304a\u3088\u3073\u9271\u696d\u3092\u9664\u304f\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6559\u8a13\uff1a\u540c\u3058\u6d3b\u52d5\u3067\u3082\u3001\u79df\u7a0e\u6761\u7d04\u975e\u7de0\u7d50\u56fd\u306b\u5c45\u4f4f\u3059\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u3068\u306a\u308b\u5834\u5408\u3082\u3042\u308c\u3070\u3001\u79df\u7a0e\u6761\u7d04\u7de0\u7d50\u56fd\u306b\u5c45\u4f4f\u3059\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u6052\u4e45\u7684\u65bd\u8a2d\u3068\u306a\u3089\u306a\u3044\u5834\u5408\u3082\u3042\u308b\u3002\u65e5\u6570\u3092\u6570\u3048\u308b\u524d\u306b\u3001\u3069\u306e\u898f\u5247\u304c\u9069\u7528\u3055\u308c\u308b\u304b\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u3002\u4fdd\u6709\u3068\u79df\u7a0e\u6761\u7d04\u4e0a\u306e\u5c45\u4f4f\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u793e\u306e\u30ac\u30a4\u30c9\u3092\u53c2\u7167\u306e\u3053\u3068\u3002 <a href=\"https:\/\/businesshubasia.com\/ja\/tax-treaty-indonesia-singapore-holding\/\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30fb\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u79df\u7a0e\u6761\u7d04\u3092\u6d3b\u7528\u3057\u305f\u7a0e\u52d9\u8a08\u753b<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u79c1\u305f\u3061\u304c\u6700\u3082\u983b\u7e41\u306b\u76ee\u306b\u3059\u308b\u6052\u4e45\u7684\u65bd\u8a2d\u30ea\u30b9\u30af\u306e\u5f15\u304d\u91d1<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. \u5f93\u5c5e\u4ee3\u7406\u4ebaPE<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4ee3\u7406\u5e97\u304c\u3001\u72ec\u7acb\u3057\u305f\u4e8b\u696d\u4f53\u3068\u3057\u3066\u3067\u306f\u306a\u304f\u3001\u3042\u306a\u305f\u306e\u4ee3\u7406\u3068\u3057\u3066\u884c\u52d5\u3059\u308b\u5834\u5408\u3001\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002DGT\uff08\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u7a0e\u52d9\u7dcf\u5c40\uff09\u304c\u6ce8\u76ee\u3059\u308b\u5371\u967a\u4fe1\u53f7\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u30a8\u30fc\u30b8\u30a7\u30f3\u30c8 <strong>\u7fd2\u6163\u7684\u306b\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b<\/strong>, \u307e\u305f\u306f\u3001\u305d\u308c\u3089\u3092\u7de0\u7d50\u3059\u308b\u4e0a\u3067\u4e3b\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3001\u305d\u306e\u5f8c\u3001\u5b9f\u8cea\u7684\u306a\u5909\u66f4\u3092\u52a0\u3048\u308b\u3053\u3068\u306a\u304f\u7f72\u540d\u3059\u308b\u3002.<\/li>\n\n\n\n<li>\u30a8\u30fc\u30b8\u30a7\u30f3\u30c8\u306f\u3042\u306a\u305f\u306e <strong>\u8a73\u7d30\u306a\u624b\u9806<\/strong> \u4fa1\u683c\u3001\u6761\u4ef6\u3001\u9867\u5ba2\u306b\u95a2\u3057\u3066\u3002.<\/li>\n\n\n\n<li>\u30a8\u30fc\u30b8\u30a7\u30f3\u30c8 <strong>\u5b9f\u969b\u306e\u30d3\u30b8\u30cd\u30b9\u30ea\u30b9\u30af\u3092\u8ca0\u308f\u306a\u3044<\/strong>\u5728\u5eab\u306a\u3057\u3001\u4e0d\u826f\u50b5\u6a29\u30ea\u30b9\u30af\u306a\u3057\u3001\u81ea\u5df1\u8cc7\u672c\u306e\u6295\u4e0b\u30ea\u30b9\u30af\u306a\u3057\u3002.<\/li>\n\n\n\n<li>\u30a8\u30fc\u30b8\u30a7\u30f3\u30c8\u304c\u50cd\u304f <strong>\u5c02\u3089\u307e\u305f\u306f\u307b\u307c\u5c02\u3089<\/strong> \u3042\u306a\u305f\u3001\u307e\u305f\u306f\u3042\u306a\u305f\u306e\u30b0\u30eb\u30fc\u30d7\u306e\u305f\u3081\u306b\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u5951\u7d04\u66f8\u306e\u4e2d\u3067\u76f8\u624b\u3092\u300c\u8ca9\u58f2\u4ee3\u7406\u5e97\u300d\u300c\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u300d\u300c\u30d1\u30fc\u30c8\u30ca\u30fc\u300d\u306a\u3069\u3068\u547c\u3076\u3060\u3051\u3067\u306f\u3001\u554f\u984c\u306e\u89e3\u6c7a\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002DGT\uff08\u30c9\u30a4\u30c4\u9023\u90a6\u7a0e\u52d9\u7dcf\u5c40\uff09\u306f\u3001\u30e1\u30fc\u30eb\u306e\u3084\u308a\u53d6\u308a\u3001CRM\u3078\u306e\u30a2\u30af\u30bb\u30b9\u3001\u8ca9\u58f2\u76ee\u6a19\u3001\u53d6\u5f15\u306e\u627f\u8a8d\u8005\u306a\u3069\u3001\u5b9f\u969b\u306e\u95a2\u4fc2\u6027\u304c\u3069\u306e\u3088\u3046\u306b\u6a5f\u80fd\u3057\u3066\u3044\u308b\u304b\u3092\u691c\u8a3c\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. \u5efa\u8a2d\u304a\u3088\u3073\u30d7\u30ed\u30b8\u30a7\u30af\u30c8PE<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u5185\u898f\u5247\u3067\u306f\u3001\u5efa\u8a2d\u3001\u8a2d\u7f6e\u3001\u7d44\u7acb\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306f\u3059\u3079\u3066\u4f8b\u5916\u3092\u751f\u3058\u3055\u305b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u6761\u7d04\u3067\u306f\u901a\u5e38\u3001\u6642\u9593\u5236\u9650\uff08\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6761\u7d04\u3067\u306f183\u65e5\uff09\u304c\u8ffd\u52a0\u3055\u308c\u307e\u3059\u3002\u3088\u304f\u3042\u308b\u843d\u3068\u3057\u7a74\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5951\u7d04\u306e\u5206\u5272<\/strong> \u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u9593\u3067\u305d\u308c\u305e\u308c\u304c\u57fa\u6e96\u5024\u4ee5\u4e0b\u306b\u53ce\u307e\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u3002OECD\u591a\u56fd\u9593\u5354\u5b9a\uff08MLI\uff09\u306b\u3088\u3063\u3066\u66f4\u65b0\u3055\u308c\u305f\u3082\u306e\u3092\u542b\u3081\u3001\u591a\u304f\u306e\u6761\u7d04\u3067\u306f\u3001\u5f53\u5c40\u304c\u95a2\u9023\u4e8b\u696d\u3092\u5408\u7b97\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u3066\u3044\u308b\u3002.<\/li>\n\n\n\n<li><strong>\u958b\u59cb\u65e5\u3092\u9593\u9055\u3048\u3066\u3044\u308b\u3002.<\/strong> \u5de5\u671f\u306f\u901a\u5e38\u3001\u6b63\u5f0f\u306a\u5efa\u8a2d\u958b\u59cb\u3067\u306f\u306a\u304f\u3001\u73fe\u5834\u3067\u306e\u6e96\u5099\u4f5c\u696d\u304b\u3089\u59cb\u307e\u308a\u3001\u4e00\u6642\u7684\u306a\u4e2d\u65ad\u304c\u3042\u3063\u3066\u3082\u505c\u6b62\u3059\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002.<\/li>\n\n\n\n<li><strong>\u76e3\u7763\u304a\u3088\u3073\u8a66\u904b\u8ee2\u696d\u52d9<\/strong> \u7269\u7406\u7684\u306a\u5b8c\u6210\u5f8c\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u671f\u9593\u304c\u5ef6\u9577\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. \u30b5\u30fc\u30d3\u30b9PE\uff0860\/90\u65e5\u30eb\u30fc\u30eb\uff09<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u306f\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3001IT\u3001\u30a8\u30f3\u30b8\u30cb\u30a2\u30ea\u30f3\u30b0\u3001\u5c02\u9580\u30b5\u30fc\u30d3\u30b9\u4f01\u696d\u306e\u5927\u90e8\u5206\u3092\u5bfe\u8c61\u3068\u3059\u308b\u30c8\u30ea\u30ac\u30fc\u3067\u3059\u3002\u5f93\u696d\u54e1\u307e\u305f\u306f\u305d\u306e\u4ed6\u306e\u62c5\u5f53\u8005\u304c\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306712\u30f6\u6708\u9593\u306b60\u65e5\u4ee5\u4e0a\uff08\u56fd\u5185\u6cd5\uff09\u3001\u307e\u305f\u306f\u6761\u7d04\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u306f\u305d\u306e\u6761\u7d04\u306e\u57fa\u6e96\u3092\u8d85\u3048\u3066\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u3068\u3001\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u304c\u8a2d\u7acb\u3055\u308c\u307e\u3059\u3002 <strong>\u30aa\u30d5\u30a3\u30b9\u4e0d\u8981<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u898b\u843d\u3068\u3055\u308c\u304c\u3061\u306a\u70b9\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>12\u30f6\u6708\u306e\u671f\u9593\u306f <strong>\u30ed\u30fc\u30ea\u30f3\u30b0<\/strong>, \u66a6\u5e74\u3067\u306f\u306a\u304f\u3001.<\/li>\n\n\n\n<li>\u65e5\u3005 <strong>\u540c\u3058\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u307e\u305f\u306f\u95a2\u9023\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u643a\u308f\u308b\u7570\u306a\u308b\u30b9\u30bf\u30c3\u30d5<\/strong> \u6761\u7d04\u304a\u3088\u3073DGT\u306e\u6163\u884c\u306b\u3088\u3063\u3066\u306f\u3001\u307e\u3068\u3081\u3066\u8a08\u4e0a\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u3002.<\/li>\n\n\n\n<li>\u8cb4\u793e\u304c\u96c7\u7528\u3057\u305f\u5951\u7d04\u793e\u54e1\u3084\u6d3e\u9063\u793e\u54e1\u3082\u3001\u7d66\u4e0e\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u5f93\u696d\u54e1\u3068\u540c\u69d8\u306b\u6570\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. \u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u306e\u5f93\u696d\u54e1\u3068\u81ea\u5b85\u30aa\u30d5\u30a3\u30b9<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u5c45\u4f4f\u3057\u3001\u8cb4\u793e\u306e\u5916\u56fd\u4f01\u696d\u306b\u52e4\u52d9\u3059\u308b\u30ab\u30f3\u30c8\u30ea\u30fc\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u307e\u305f\u306f\u4e0a\u7d1a\u55b6\u696d\u62c5\u5f53\u8005\u306f\u3001PE\u30ea\u30b9\u30af\u306e\u6700\u3082\u6025\u901f\u306b\u5897\u52a0\u3057\u3066\u3044\u308b\u767a\u751f\u6e90\u3067\u3059\u3002\u305d\u306e\u4eba\u7269\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u72b6\u6cc1\u304c\u3042\u308b\u3068\u3001\u30ea\u30b9\u30af\u306f\u6025\u6fc0\u306b\u9ad8\u307e\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u9867\u5ba2\u3068\u5951\u7d04\u4ea4\u6e09\u307e\u305f\u306f\u5951\u7d04\u7de0\u7d50\u3092\u884c\u3046\u3002;<\/li>\n\n\n\n<li>\u5b9a\u671f\u7684\u306b\u696d\u52d9\u306b\u4f7f\u7528\u3057\u3066\u3044\u308b\u56fa\u5b9a\u306e\u5834\u6240\uff08\u81ea\u5b85\u30aa\u30d5\u30a3\u30b9\u3001\u30b3\u30ef\u30fc\u30ad\u30f3\u30b0\u30b9\u30da\u30fc\u30b9\u306e\u30c7\u30b9\u30af\u306a\u3069\uff09\u3067\u4ed5\u4e8b\u3092\u3059\u308b\u3002;<\/li>\n\n\n\n<li>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4ee3\u8868\u8005\u3067\u3042\u308b\u3053\u3068\u3092\u793a\u3059\u80a9\u66f8\u304d\u3001\u540d\u523a\u3001\u307e\u305f\u306f\u30e1\u30fc\u30eb\u7f72\u540d\u3092\u6240\u6301\u3057\u3066\u3044\u308b\u3053\u3068\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u306b\u306f\u3001\u7d66\u4e0e\u8a08\u7b97\u3001\u793e\u4f1a\u4fdd\u969c\u5236\u5ea6\uff08BPJS\uff09\u3001\u304a\u3088\u3073\u79fb\u6c11\u306b\u95a2\u3059\u308b\u5225\u306e\u554f\u984c\u3082\u4f34\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>5. \u30c7\u30b8\u30bf\u30eb\u30d3\u30b8\u30cd\u30b9\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306f\u307e\u305f\u3001 <strong>\u91cd\u8981\u306a\u7d4c\u6e08\u7684\u5b58\u5728\u611f<\/strong> \u5916\u56fd\u306e\u30c7\u30b8\u30bf\u30eb\u30d3\u30b8\u30cd\u30b9\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff082020\u5e74\u6cd5\u5f8b\u7b2c2\u53f7\uff09\u3067\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u53ce\u76ca\u3001\u58f2\u4e0a\u3001\u307e\u305f\u306f\u30a2\u30af\u30c6\u30a3\u30d6\u30e6\u30fc\u30b6\u30fc\u6570\u306b\u57fa\u3065\u3044\u3066\u3001\u30aa\u30d5\u30b7\u30e7\u30a2\u4f01\u696d\u3092BUT\uff08\u4e8b\u696d\u6d3b\u52d5\u57fa\u6e96\uff09\u306b\u57fa\u3065\u3044\u3066\u6271\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u3092\u5927\u898f\u6a21\u306b\u8ca9\u58f2\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5f93\u6765\u306e\u57fa\u6e96\u3068\u4f75\u305b\u3066\u3053\u306e\u70b9\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>DGT\u304c\u6052\u4e45\u7684\u65bd\u8a2d\u30ea\u30b9\u30af\u3092\u5b9f\u969b\u306b\u3069\u306e\u3088\u3046\u306b\u628a\u63e1\u3059\u308b\u306e\u304b<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u307b\u3068\u3093\u3069\u306ePE\uff08\u6052\u4e45\u7684\u65bd\u8a2d\uff09\u6848\u4ef6\u306f\u3001\u5916\u56fd\u4f01\u696d\u306e\u76e3\u67fb\u304b\u3089\u59cb\u307e\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7b2c\u4e09\u8005\u6a5f\u95a2\u306e\u8a18\u9332\u304b\u3089\u59cb\u307e\u308a\u3001\u305d\u306e\u8a18\u9332\u304c\u3042\u306a\u305f\u306b\u7e4b\u304c\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u793a\u5506\u3055\u308c\u308b\u306e\u3067\u3059\u3002\u4e0a\u8a18\u306e3\u3064\u306e\u30b7\u30ca\u30ea\u30aa\u306f\u305d\u308c\u305e\u308c\u7570\u306a\u308b\u75d5\u8de1\u3092\u6b8b\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u30b7\u30ca\u30ea\u30aa<\/th><th>\u30c8\u30ec\u30a4\u30eb\u306e\u8d77\u70b9<\/th><th>\u5178\u578b\u7684\u306a\u30c8\u30ea\u30ac\u30fc<\/th><\/tr><\/thead><tbody><tr><td>\u73fe\u5730\u4ee3\u7406\u4eba\uff08\u5f93\u5c5e\u4ee3\u7406\u4eba\uff09<\/td><td>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u9867\u5ba2\u306f\u3001PPh 26\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u3001\u5916\u56fd\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u81ea\u5df1\u7533\u544a\u3057\u3001\u7533\u544a\u66f8\u306b\u3042\u306a\u305f\u306e\u540d\u524d\u3068\u3059\u3079\u3066\u306e\u652f\u6255\u3044\u3092\u8a18\u9332\u3057\u307e\u3059\u3002\u4ee3\u7406\u5e97\u306f\u3001\u3042\u306a\u305f\u304b\u3089\u306e\u624b\u6570\u6599\u53ce\u5165\u3092\u81ea\u8eab\u306e\u7a0e\u52d9\u7533\u544a\u66f8\u306b\u5831\u544a\u3057\u307e\u3059\u3002\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304f\u8acb\u6c42\u306b\u306f\u3001\u652f\u6255\u5185\u5bb9\u3092\u958b\u793a\u3059\u308bDGT\u69d8\u5f0f\u304c\u5fc5\u8981\u3067\u3059\u3002.<\/td><td>\u9867\u5ba2\u306e\u7a0e\u52d9\u8abf\u67fb\u3067\u3001\u76e3\u67fb\u5b98\u304c\u5951\u7d04\u4ea4\u6e09\u3092\u884c\u3063\u305f\u4eba\u7269\u3092\u5c0b\u306d\u3001\u30e1\u30fc\u30eb\u3084\u767a\u6ce8\u66f8\u304b\u3089\u73fe\u5730\u306e\u4ee3\u7406\u4eba\u3092\u63a2\u3057\u51fa\u3059<\/td><\/tr><tr><td>\u9577\u671f\u306b\u308f\u305f\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8<\/td><td>\u9867\u5ba2\u3068\u6d77\u5916\u30d9\u30f3\u30c0\u30fc\u3068\u306e\u5951\u7d04\u306f\u3001\u6a19\u6e96\u7684\u306a\u76e3\u67fb\u9805\u76ee\u3067\u3059\u3002\u5165\u56fd\u8a18\u9332\u306b\u306f\u30c1\u30fc\u30e0\u30e1\u30f3\u30d0\u30fc\u306e\u51fa\u5165\u56fd\u8a18\u9332\u304c\u3059\u3079\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u65e5\u6570\u3092\u518d\u69cb\u7bc9\u3067\u304d\u307e\u3059\u3002\u7a0e\u95a2\u8a18\u9332\u306b\u306f\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u305f\u3081\u306b\u8f38\u5165\u3055\u308c\u305f\u6a5f\u5668\u3084\u8cc7\u6750\u304c\u8a18\u9332\u3055\u308c\u3066\u3044\u307e\u3059\u3002.<\/td><td>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30aa\u30fc\u30ca\u30fc\u306e\u76e3\u67fb\u3001\u307e\u305f\u306f\uff08\u56fd\u6709\u4f01\u696d\u3067\u3088\u304f\u898b\u3089\u308c\u308b\uff09\u8abf\u9054\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3044\u3066\u3001\u30d9\u30f3\u30c0\u30fc\u304cNPWP\u3092\u4fdd\u6301\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/td><\/tr><tr><td>\u30ea\u30e2\u30fc\u30c8\u52e4\u52d9\u306e\u5f93\u696d\u54e1<\/td><td>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7d0d\u7a0e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u5f93\u696d\u54e1\u306f\u3001\u81ea\u8eab\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6d77\u5916\u3067\u306e\u96c7\u7528\u6240\u5f97\u3068\u96c7\u7528\u4e3b\u540d\u3092\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u56fd\u5883\u3092\u8d8a\u3048\u305f\u60c5\u5831\u4ea4\u63db\u306b\u3088\u3063\u3066\u3001\u7d66\u4e0e\u306e\u652f\u6255\u3044\u72b6\u6cc1\u304c\u660e\u3089\u304b\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002.<\/td><td>\u96c7\u7528\u7d1b\u4e89\uff08\u89e3\u96c7\u3055\u308c\u305f\u5f93\u696d\u54e1\u304c\u9000\u8077\u91d1\u3092\u8acb\u6c42\u3057\u3001\u5951\u7d04\u66f8\u3084\u7d66\u4e0e\u660e\u7d30\u3092\u63d0\u51fa\u3059\u308b\uff09\u3084\u3001\u9069\u5207\u306a\u8a31\u53ef\u306a\u304f\u50cd\u304f\u5916\u56fd\u4eba\u306b\u5bfe\u3059\u308b\u5165\u56fd\u5be9\u67fb\u306a\u3069\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u691c\u51fa\u3055\u308c\u308b\u78ba\u7387\u3088\u308a\u3082\u91cd\u8981\u306a\u70b9\u304c2\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u66b4\u9732\u306f\u84c4\u7a4d\u3055\u308c\u308b\u3002.<\/strong> \u672a\u7533\u544a\u306e\u307e\u307e\u653e\u7f6e\u3055\u308c\u305f\u5e74\u3054\u3068\u306b\u3001\u7a0e\u91d1\u3001\u652f\u5e97\u5229\u76ca\u7a0e\u3001\u5229\u606f\u304c\u52a0\u7b97\u3055\u308c\u3001DGT\uff08\u7a0e\u52d9\u7dcf\u5c40\uff09\u306f\u6700\u59275\u5e74\u5206\u307e\u3067\u9061\u3063\u3066\u8ab2\u7a0e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002.<\/li>\n\n\n\n<li><strong>\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3042\u306a\u305f\u304c\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3067\u304d\u307e\u305b\u3093\u3002.<\/strong> \u901a\u5e38\u306f\u3001\u4ed6\u8005\u306e\u76e3\u67fb\u3001\u7d1b\u4e89\u3001\u82e6\u60c5\u3001\u307e\u305f\u306f\u8cc7\u91d1\u8abf\u9054\u30e9\u30a6\u30f3\u30c9\u3084\u8cb7\u53ce\u524d\u306e\u6295\u8cc7\u5bb6\u306b\u3088\u308b\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u304c\u304d\u3063\u304b\u3051\u3068\u306a\u308a\u3001\u8a8d\u8b58\u3055\u308c\u3066\u3044\u306a\u3044PE\u304c\u5076\u767a\u50b5\u52d9\u3068\u3057\u3066\u73fe\u308c\u3001\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>DGT\u304c\u3042\u306a\u305f\u3092PE\u3068\u307f\u306a\u3057\u305f\u5834\u5408\u3001\u3069\u3046\u306a\u308a\u307e\u3059\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3057\u304b\u3057\u3001 <a href=\"https:\/\/businesshubasia.com\/ja\/income-tax-indonesia\/\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4f01\u696d\u3068\u307b\u307c\u540c\u3058\u3088\u3046\u306b\u8ab2\u7a0e\u3055\u308c\u308b<\/a> \u305d\u308c\u306b\u3088\u3063\u3066\u751f\u3058\u308b\u5229\u76ca\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u308b\u304c\u3001\u901a\u5e38\u306f\u4f01\u696d\u304c\u884c\u3046\u3088\u3046\u306a\u8a08\u753b\u306f\u884c\u308f\u308c\u306a\u3044\u3002\u4e3b\u306a\u7d50\u679c\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u7d50\u679c<\/th><th>\u5b9f\u969b\u306b\u306f\u3069\u3046\u3044\u3046\u610f\u5473\u304b<\/th><\/tr><\/thead><tbody><tr><td>\u767b\u9332\u7fa9\u52d9<\/td><td>BUT\u306f\u3001PE\u3092\u901a\u3058\u3066\u4e8b\u696d\u3092\u958b\u59cb\u3057\u3066\u304b\u30891\u304b\u6708\u4ee5\u5185\u306b\u7d0d\u7a0e\u8005\u756a\u53f7\uff08NPWP\uff09\u3092\u767b\u9332\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u767b\u9332\u304c\u9045\u308c\u308b\u3068\u3001\u904e\u53bb\u306e\u3059\u3079\u3066\u306e\u7533\u544a\u304c\u671f\u9650\u5207\u308c\u3068\u306a\u308a\u307e\u3059\u3002.<\/td><\/tr><tr><td><a href=\"https:\/\/businesshubasia.com\/ja\/services\/accounting-service-indonesia\/\">\u7c3f\u8a18<\/a> \u305d\u3057\u3066 <a href=\"https:\/\/businesshubasia.com\/ja\/services\/tax-reporting-service-indonesia\/\">\u5e74\u6b21\u7533\u544a<\/a><\/td><td>BUT\u306f\u6cd5\u4eba\u7d0d\u7a0e\u8005\u3068\u540c\u69d8\u306b\u6271\u308f\u308c\u307e\u3059\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u56fd\u5185\u3067\u5e33\u7c3f\u3092\u5b8c\u5168\u306b\u4fdd\u7ba1\u3057\uff08DGT\u304c\u82f1\u8a9e\u3068\u7c73\u30c9\u30eb\u3092\u627f\u8a8d\u3057\u306a\u3044\u9650\u308a\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30fb\u30eb\u30d4\u30a2\u5efa\u3066\uff09\u3001\u8a18\u9332\u309210\u5e74\u9593\u4fdd\u7ba1\u3057\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u6dfb\u3048\u3066\u5e74\u6b21\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u672a\u627f\u8a8d\u306ePE\u306f\u3053\u308c\u3089\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u305f\u3081\u3001DGT\u306f\u72ec\u81ea\u306e\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u3044\u3066\u67fb\u5b9a\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u3001\u305d\u306e\u6570\u5024\u306b\u7570\u8b70\u3092\u5531\u3048\u308b\u4f59\u5730\u306f\u307b\u3068\u3093\u3069\u3042\u308a\u307e\u305b\u3093\u3002.<\/td><\/tr><tr><td>\u6cd5\u4eba\u6240\u5f97\u7a0e\uff0822%\uff09<\/td><td>\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u306b\u5e30\u5c5e\u3059\u308b\u5229\u76ca\u306f\u3001\u6a19\u6e96\u7a0e\u7387\u3067\u3042\u308b22%\u3067\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u304a\u3088\u3073\u4e0a\u5834\u4f01\u696d\u306b\u5bfe\u3059\u308b\u7a0e\u7387\u5f15\u304d\u4e0b\u3052\u306f\u3001\u6052\u4e45\u7684\u65bd\u8a2d\u306b\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002.<\/td><\/tr><tr><td>\u672c\u793e\u624b\u6570\u6599\u306e\u63a7\u9664\u306f\u9650\u5b9a\u7684<\/td><td>BUT\u304c\u672c\u793e\u306b\u652f\u6255\u3046\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u3001\u7ba1\u7406\u8cbb\u307e\u305f\u306f\u6280\u8853\u6599\u3001\u304a\u3088\u3073\uff08\u9280\u884c\u4ee5\u5916\u306e\uff09\u5229\u606f\u306f\u63a7\u9664\u5bfe\u8c61\u5916\u3067\u3042\u308a\u3001\u672c\u793e\u306e\u9593\u63a5\u8cbb\u306fPE\u306e\u4e8b\u696d\u306b\u95a2\u9023\u3059\u308b\u7bc4\u56f2\u3067\u306e\u307f\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u8ab2\u7a0e\u6240\u5f97\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u304c\u4e88\u60f3\u3059\u308b\u3088\u308a\u3082\u9ad8\u304f\u306a\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002.<\/td><\/tr><tr><td>\u652f\u5e97\u5229\u76ca\u7a0e<\/td><td>\u7a0e\u5f15\u304d\u5f8cPE\u5229\u76ca\u306b\u5bfe\u3059\u308b\u8ffd\u52a0\u8ab2\u7a0e\u984d\u306f20%\u3067\u3001\u79df\u7a0e\u6761\u7d04\u306b\u3088\u308a\u6e1b\u984d\u3055\u308c\u308b\uff08\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u79df\u7a0e\u6761\u7d04\u3067\u306f10%\uff09\u3002\u305f\u3060\u3057\u3001\u518d\u6295\u8cc7\u898f\u5247\u306b\u57fa\u3065\u304d\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u518d\u6295\u8cc7\u3055\u308c\u305f\u5229\u76ca\u306b\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3002.<\/td><\/tr><tr><td>\u9061\u53ca\u7684\u8a55\u4fa1<\/td><td>DGT\u306f\u3001\u6052\u4e45\u7684\u65bd\u8a2d\u304c\u5b58\u5728\u3057\u3066\u3044\u305f\u3053\u3068\u3092\u7acb\u8a3c\u3059\u308c\u3070\u3001\u904e\u53bb\u6570\u5e74\u9593\uff08\u901a\u5e38\u306f\u6700\u59275\u5e74\u9593\uff09\u306b\u9061\u3063\u3066\u8abf\u67fb\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3002.<\/td><\/tr><tr><td>\u5229\u606f\u304a\u3088\u3073\u8ffd\u52a0\u6599\u91d1<\/td><td>HPP\u6cd5\u306b\u3088\u3063\u3066\u6539\u6b63\u3055\u308c\u305fKUP\u6cd5\u306b\u57fa\u3065\u304d\u3001\u76e3\u67fb\u3067\u767a\u898b\u3055\u308c\u305f\u7d0d\u7a0e\u4e0d\u8db3\u984d\u306b\u306f\u3001\u8ca1\u52d9\u7701\u4ee4\u3067\u5b9a\u3081\u3089\u308c\u305f\u6708\u5229\uff08\u57fa\u6e96\u5229\u7387\u306b\u4e0a\u4e57\u305b\u3057\u305f\u5229\u7387\u3092\u6700\u957724\u30f6\u6708\u9593\u52a0\u7b97\uff09\u304c\u8ab2\u3055\u308c\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u3055\u3089\u306b\u9ad8\u3044\u8ffd\u52a0\u6599\u91d1\u304c\u8ab2\u3055\u308c\u308b\u3002.<\/td><\/tr><tr><td>\u4ed8\u52a0\u4fa1\u5024\u7a0e\u304a\u3088\u3073\u6e90\u6cc9\u5fb4\u53ce\u306b\u95a2\u3059\u308b\u30ea\u30b9\u30af<\/td><td>PE\uff08\u6052\u4e45\u7684\u65bd\u8a2d\uff09\u306f\u3001\u4f9b\u7d66\u54c1\u306b\u5bfe\u3059\u308bVAT\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff09\u304a\u3088\u3073\u652f\u6255\u3044\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff08\u4f8b\uff1a\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308bPPh 21\u3001\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308bPPh 23\uff09\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8ca0\u3046\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u7c21\u5358\u306a\u56f3\u89e3<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3042\u308b\u5916\u56fd\u4f01\u696d\u304c\u3001\u79df\u7a0e\u6761\u7d04\u306b\u3088\u308b\u4fdd\u8b77\u3092\u53d7\u3051\u305a\u306b\u3001\u672a\u8a8d\u8b58\u306e\u6052\u4e45\u7684\u65bd\u8a2d\u306b\u8d77\u56e0\u3059\u308b\u8ab2\u7a0e\u5bfe\u8c61\u5229\u76ca\u30921\u5e74\u9593\u3067100\u5104\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30eb\u30d4\u30a2\u5f97\u305f\u3068\u4eee\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6cd5\u4eba\u6240\u5f97\u7a0e: 22% \u00d7 100\u5104\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30eb\u30d4\u30a2 = <strong>22\u5104\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30eb\u30d4\u30a2<\/strong><\/li>\n\n\n\n<li>\u652f\u5e97\u5229\u76ca\u7a0e\uff1a20% \u00d7 78\u5104\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30eb\u30d4\u30a2 = <strong>15\u51046000\u4e07\u30eb\u30d4\u30a2<\/strong><\/li>\n\n\n\n<li>\u5229\u606f\u63a7\u9664\u524d\u5408\u8a08\uff1a <strong>37\u51046000\u4e07\u30eb\u30d4\u30a2\uff08\u7d0437.61\u51463000\u5104\u30eb\u30d4\u30a2\u306e\u5229\u76ca\uff09<\/strong>, \u5e74\u9593\u8a55\u4fa1\u984d\uff08\u6708\u3005\u306e\u5229\u606f\u304a\u3088\u3073VAT\u307e\u305f\u306f\u6e90\u6cc9\u5fb4\u53ce\u306e\u4e0d\u8db3\u5206\u3092\u9664\u304f\uff09\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u73fe\u91d1\u30b3\u30b9\u30c8\u4ee5\u5916\u306b\u3082\u3001PE\uff08\u6052\u4e45\u7684\u65bd\u8a2d\uff09\u306e\u767a\u898b\u306f\u3001\u3057\u3070\u3057\u3070\u4ed6\u306e\u554f\u984c\u3092\u540c\u6642\u306b\u6d6e\u304d\u5f6b\u308a\u306b\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001PPh 21\uff08\u5f93\u696d\u54e1\u7d66\u4e0e\u660e\u7d30\uff09\u306a\u3057\u3067\u6d77\u5916\u306b\u7d66\u4e0e\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u5f93\u696d\u54e1\u3001BPJS\uff08\u793e\u4f1a\u4fdd\u969c\u5236\u5ea6\uff09\u3078\u306e\u767b\u9332\u304c\u306a\u3044\u5f93\u696d\u54e1\u3001\u696d\u52d9\u5185\u5bb9\u3068\u4e00\u81f4\u3057\u306a\u3044\u5728\u7559\u8cc7\u683c\u3092\u6301\u3064\u5f93\u696d\u54e1\u306a\u3069\u3067\u3059\u3002\u307e\u305f\u3001\u5229\u76ca\u5e30\u5c5e\u81ea\u4f53\u304c\u4e89\u70b9\u3068\u306a\u308b\u3053\u3068\u3082\u591a\u304f\u3001\u60f3\u5b9a\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u79fb\u8ee2\u4fa1\u683c\u306b\u95a2\u3059\u308b\u554f\u984c\u304c\u76e3\u67fb\u306b\u6301\u3061\u8fbc\u307e\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u6ce8\uff1a\u7a0e\u5236\u4e0a\u306e\u5236\u88c1\u306b\u5bfe\u3059\u308b\u91d1\u5229\u306f\u6bce\u6708\u5909\u52d5\u3057\u307e\u3059\u3002\u30ea\u30b9\u30af\u3092\u898b\u7a4d\u3082\u308b\u524d\u306b\u3001\u8ca1\u52d9\u7701\u306e\u6700\u65b0\u306e\u653f\u4ee4\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u6052\u4e45\u7684\u65bd\u8a2d\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3059\u308b\u65b9\u6cd5<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PE\u30ea\u30b9\u30af\u306f\u3001\u767a\u898b\u3055\u308c\u308b\u524d\u306b\u8a2d\u8a08\u6bb5\u968e\u3067\u5bfe\u7b56\u3092\u8b1b\u3058\u308b\u3053\u3068\u3067\u7ba1\u7406\u53ef\u80fd\u3068\u306a\u308b\u3002\u5bfe\u7b56\u624b\u6bb5\u306f\u5927\u304d\u304f3\u3064\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u5206\u985e\u3055\u308c\u308b\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5951\u7d04\u6a29\u9650\u306f\u6d77\u5916\u306b\u4fdd\u6301\u3059\u308b\u3002.<\/strong> \u4ee3\u7406\u5e97\u3084\u73fe\u5730\u30b9\u30bf\u30c3\u30d5\u306f\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u3084\u30b5\u30dd\u30fc\u30c8\u3092\u884c\u3046\u3053\u3068\u306f\u3067\u304d\u308b\u304c\u3001\u4fa1\u683c\u627f\u8a8d\u3068\u5951\u7d04\u7de0\u7d50\u306f\u672c\u793e\u304c\u884c\u3046\u3079\u304d\u3067\u3042\u308a\u3001\u305d\u306e\u8a3c\u62e0\uff08\u30e1\u30fc\u30eb\u3001\u627f\u8a8d\u30ef\u30fc\u30af\u30d5\u30ed\u30fc\u306a\u3069\uff09\u3082\u672c\u793e\u304c\u793a\u3059\u5fc5\u8981\u304c\u3042\u308b\u3002.<\/li>\n\n\n\n<li><strong>\u771f\u306b\u72ec\u7acb\u3057\u305f\u8ca9\u58f2\u4ee3\u7406\u5e97\u3092\u5229\u7528\u3057\u307e\u3057\u3087\u3046\u3002.<\/strong> \u81ea\u793e\u540d\u7fa9\u3067\u4ed5\u5165\u308c\u3068\u518d\u8ca9\u3092\u884c\u3044\u3001\u5728\u5eab\u3092\u4fdd\u6709\u3057\u3001\u4fe1\u7528\u30ea\u30b9\u30af\u3092\u8ca0\u3044\u3001\u4ed6\u306e\u59d4\u8a17\u696d\u8005\u306b\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u8ca9\u58f2\u4ee3\u7406\u5e97\u306f\u3001\u59d4\u8a17\u8ca9\u58f2\u4ee3\u7406\u5e97\u3088\u308a\u3082\u5f93\u5c5e\u4ee3\u7406\u5e97\u3067\u3042\u308b\u53ef\u80fd\u6027\u304c\u306f\u308b\u304b\u306b\u4f4e\u3044\u3002.<\/li>\n\n\n\n<li><strong>\u9678\u4e0a\u3068\u6d77\u4e0a\u3067\u306e\u696d\u52d9\u7bc4\u56f2\u3092\u5206\u3051\u308b\u3002.<\/strong> \u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u3084\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u5951\u7d04\u306b\u304a\u3044\u3066\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u56fd\u5185\u3067\u5b9f\u65bd\u3055\u308c\u305f\u4f5c\u696d\u3068\u6d77\u5916\u3067\u5b9f\u65bd\u3055\u308c\u305f\u4f5c\u696d\u3092\u5206\u3051\u3001\u305d\u308c\u305e\u308c\u306b\u6599\u91d1\u3092\u8a2d\u5b9a\u3059\u308b\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u7279\u5b9a\u306e\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u306b\u5e30\u5c5e\u3059\u308b\u5229\u76ca\u3092\u5236\u9650\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002.<\/li>\n\n\n\n<li><strong>\u4eba\u70ba\u7684\u306a\u5951\u7d04\u5206\u5272\u306f\u907f\u3051\u3066\u304f\u3060\u3055\u3044\u3002.<\/strong> \u4e00\u3064\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u9593\u3067\u5206\u5272\u3057\u3066\u57fa\u6e96\u5024\u4ee5\u4e0b\u306b\u6291\u3048\u308b\u884c\u70ba\u306f\u3001\u307e\u3055\u306b\u4e0d\u6b63\u9632\u6b62\u898f\u5247\u306e\u6a19\u7684\u3068\u306a\u308b\u884c\u70ba\u3067\u3042\u308b\u3002.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306e\u6d3b\u52d5\u3092\u5236\u9650\u3057\u3001\u8ffd\u8de1\u3059\u308b<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4fdd\u3064 <strong>\u65e5\u6570\u30ab\u30a6\u30f3\u30c8\u30ed\u30b0<\/strong> \u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3054\u3068\u3001\u500b\u4eba\u3054\u3068\u306b\u3001\u904e\u53bb12\u304b\u6708\u9593\u306e\u63a8\u79fb\u306b\u57fa\u3065\u3044\u3066\u3001\u56fd\u5185\u306e60\u65e5\u30eb\u30fc\u30eb\u3068\u6761\u7d04\u4e0a\u306e\u57fa\u6e96\u5024\u306e\u4e21\u65b9\u306b\u5bfe\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002.<\/li>\n\n\n\n<li>\u5730\u5143\u306e\u6d3b\u52d5\u3092\u7dad\u6301\u3059\u308b <strong>\u6e96\u5099\u307e\u305f\u306f\u88dc\u52a9<\/strong> \u6761\u7d04\uff08\u5e02\u5834\u8abf\u67fb\u3001\u9023\u7d61\u3001\u60c5\u5831\u53ce\u96c6\uff09\u306b\u4f9d\u62e0\u3057\u3001\u305d\u308c\u3089\u304c\u305d\u3046\u3067\u3042\u308b\u3053\u3068\u3092\u6587\u66f8\u5316\u3059\u308b\u5834\u5408\u3002.<\/li>\n\n\n\n<li>\u9060\u9694\u5730\u306e\u30b9\u30bf\u30c3\u30d5\u306b\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u4e8b\u696d\u3092\u904b\u55b6\u3057\u3066\u3044\u308b\u304b\u306e\u3088\u3046\u306b\u898b\u305b\u304b\u3051\u308b\u305f\u3081\u306e\u5f79\u8077\u540d\u3001\u7f72\u540d\u6a29\u9650\u3001\u307e\u305f\u306f\u5c02\u7528\u306e\u30aa\u30d5\u30a3\u30b9\u3092\u4e0e\u3048\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002.<\/li>\n\n\n\n<li>\u5b89\u5168\u306b <strong>DGT\u69d8\u5f0f\uff0f\u5c45\u4f4f\u8a3c\u660e\u66f8<\/strong> \u4e8b\u524d\u306b\u6e96\u5099\u3057\u3066\u304a\u3051\u3070\u3001\u5fc5\u8981\u306a\u6642\u306b\u6761\u7d04\u306b\u3088\u308b\u4fdd\u8b77\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u4e8b\u696d\u4f53\u3092\u8a2d\u7acb\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u77e5\u308b<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7de9\u548c\u7b56\u306b\u306f\u9650\u754c\u304c\u3042\u308b\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u304c\u30c6\u30b9\u30c8\u5e02\u5834\u3067\u306f\u306a\u304f\u53ce\u76ca\u5e02\u5834\u306b\u306a\u308c\u3070\u3001\u6bce\u5e74PE\u30dd\u30b8\u30b7\u30e7\u30f3\u3092\u5b88\u308b\u3088\u308a\u3082\u3001\u73fe\u5730\u6295\u8cc7\u306e\u65b9\u304c\u901a\u5e38\u306f\u5b89\u4fa1\u3067\u5b89\u5168\u3060\u3002\u73fe\u5b9f\u7684\u306a\u9078\u629e\u80a2\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u30aa\u30d7\u30b7\u30e7\u30f3<\/th><th>\u9069\u5408\u3059\u308b\u5834\u5408<\/th><th>PE\u52b9\u679c<\/th><\/tr><\/thead><tbody><tr><td><a href=\"https:\/\/businesshubasia.com\/ja\/employer-of-record-guide\/\">\u96c7\u7528\u4e3b\u30ec\u30b3\u30fc\u30c9\uff08EOR\uff09<\/a><\/td><td>\u5f93\u696d\u54e1\u65701\uff5e10\u540d\u3001\u5e02\u5834\u306f\u307e\u3060\u30c6\u30b9\u30c8\u6bb5\u968e\u3001\u4e8b\u696d\u4f53\u306f\u307e\u3060\u6e96\u5099\u304c\u6574\u3063\u3066\u3044\u306a\u3044<\/td><td>\u96c7\u7528\u3068\u7d66\u4e0e\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u89e3\u6c7a\u3057\u307e\u3059\u3002 <strong>\u306a\u3044<\/strong> \u30b9\u30bf\u30c3\u30d5\u304c\u3042\u306a\u305f\u306e\u305f\u3081\u306b\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308c\u3070\u3001PE\u30ea\u30b9\u30af\u306f\u305d\u308c\u3060\u3051\u3067\u89e3\u6d88\u3055\u308c\u307e\u3059<\/td><\/tr><tr><td>\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\uff08KPPA\uff09<\/td><td>\u30d7\u30ed\u30e2\u30fc\u30b7\u30e7\u30f3\u3001\u9023\u7d61\u3001\u5e02\u5834\u8abf\u67fb\u306e\u307f<\/td><td>\u53ce\u76ca\u3092\u5f97\u308b\u3053\u3068\u306f\u7981\u6b62\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u6d3b\u52d5\u306f\u975e\u55b6\u5229\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/td><\/tr><tr><td>PT PMA<\/td><td>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306e\u7d99\u7d9a\u7684\u306a\u53ce\u76ca\u3001\u73fe\u5730\u5951\u7d04\u3001\u73fe\u5730\u30c1\u30fc\u30e0<\/td><td>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306e\u5229\u76ca\u306f\u3001\u3042\u306a\u305f\u304c\u652f\u914d\u3059\u308b\u4f1a\u793e\u3067\u767a\u751f\u3057\u3001\u8ab2\u7a0e\u3055\u308c\u3001\u672c\u793e\u3078\u306e\u79fb\u8ee2\u4fa1\u683c\u306f\u660e\u78ba\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u822c\u7684\u306a\u624b\u9806\u3068\u3057\u3066\u306f\u3001\u307e\u305aEOR\u3092\u884c\u3044\u3001\u30e9\u30a4\u30bb\u30f3\u30b9\u304c\u53d6\u5f97\u3055\u308c\u305f\u3089PT PMA\u3092\u884c\u3046\u3002 <a href=\"https:\/\/businesshubasia.com\/ja\/eor-to-pt-pma-indonesia\/\">PMA\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u624b\u7d9a\u304d\u4e2d\u306bEOR\u3092\u30d6\u30ea\u30c3\u30b8\u30f3\u30b0\u6226\u7565\u3068\u3057\u3066\u5229\u7528\u3059\u308b<\/a>. \u3069\u3061\u3089\u306e\u9053\u3092\u9078\u3076\u306b\u305b\u3088\u3001\u904e\u53bb\u306e\u904e\u3061\u3092\u6b63\u3059\u3079\u304d\u3060\u3002\u81ea\u4e3b\u7684\u306a\u662f\u6b63\u306f\u3001\u76e3\u67fb\u3067\u6307\u6458\u3055\u308c\u308b\u3088\u308a\u3082\u307b\u307c\u9593\u9055\u3044\u306a\u304f\u5b89\u4e0a\u304c\u308a\u3060\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5224\u65ad\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\uff1a\u3042\u306a\u305f\u306e\u4e8b\u696d\u6d3b\u52d5\u306f\u6052\u4e45\u7684\u65bd\u8a2d\u30ea\u30b9\u30af\u306b\u8a72\u5f53\u3057\u307e\u3059\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u904e\u53bb12\u30f6\u6708\u9593\u3068\u4eca\u5f8c12\u30f6\u6708\u9593\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u8cea\u554f\u306b\u304a\u7b54\u3048\u304f\u3060\u3055\u3044\u3002\u300c\u306f\u3044\u300d\u3068\u7b54\u3048\u305f\u9805\u76ee\u306f\u30ea\u30b9\u30af\u6307\u6a19\u3068\u306a\u308a\u307e\u3059\u30023\u3064\u4ee5\u4e0a\u300c\u306f\u3044\u300d\u3068\u7b54\u3048\u305f\u5834\u5408\u306f\u3001\u901a\u5e38\u3001\u6b63\u5f0f\u306a\u5c02\u9580\u5bb6\u306b\u3088\u308b\u5be9\u67fb\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u2610 \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u56fd\u5185\u3067\u3001\u3042\u306a\u305f\u306b\u4ee3\u308f\u3063\u3066\u9867\u5ba2\u3068\u4fa1\u683c\u3084\u6761\u4ef6\u306e\u4ea4\u6e09\u3092\u884c\u3046\u4eba\uff08\u5f93\u696d\u54e1\u3001\u8acb\u8ca0\u696d\u8005\u3001\u4ee3\u7406\u4eba\u306a\u3069\uff09\u306f\u3044\u307e\u3059\u304b\uff1f<\/li>\n\n\n\n<li>\u2610 \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306f\u3001\u73fe\u5730\u306e\u62c5\u5f53\u8005\u304c\u5408\u610f\u3057\u305f\u5185\u5bb9\u306b\u307b\u3068\u3093\u3069\u3001\u3042\u308b\u3044\u306f\u5168\u304f\u5909\u66f4\u3092\u52a0\u3048\u308b\u3053\u3068\u306a\u304f\u3001\u672c\u793e\u3067\u7f72\u540d\u3055\u308c\u308b\u306e\u3067\u3059\u304b\uff1f<\/li>\n\n\n\n<li>\u2610 \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4ee3\u7406\u5e97\u307e\u305f\u306f\u8ca9\u58f2\u5e97\u306f\u3001\u8cb4\u793e\u30b0\u30eb\u30fc\u30d7\u306e\u305f\u3081\u3060\u3051\u306b\u3001\u3042\u308b\u3044\u306f\u4e3b\u306b\u8cb4\u793e\u30b0\u30eb\u30fc\u30d7\u306e\u305f\u3081\u306b\u696d\u52d9\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u304b\uff1f<\/li>\n\n\n\n<li>\u2610 \u305d\u306e\u30a8\u30fc\u30b8\u30a7\u30f3\u30c8\u306f\u3001\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u305f\u308a\u4fe1\u7528\u30ea\u30b9\u30af\u3092\u8ca0\u3063\u305f\u308a\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u6b69\u5408\u5236\u3067\u5831\u916c\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u307e\u3059\u304b\uff1f<\/li>\n\n\n\n<li>\u2610 \u8cb4\u793e\u306e\u5f93\u696d\u54e1\u307e\u305f\u306f\u5951\u7d04\u793e\u54e1\u306f\u3001\u9867\u5ba2\u5411\u3051\u30b5\u30fc\u30d3\u30b9\u306e\u305f\u3081\u306b\u3001\u904e\u53bb12\u30f6\u6708\u9593\u306e\u3044\u305a\u308c\u304b\u306e\u671f\u9593\u306b\u304a\u3044\u3066\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b60\u65e5\u4ee5\u4e0a\u6ede\u5728\u3057\u3066\u3044\u307e\u3059\u304b\uff08\u307e\u305f\u306f\u6761\u7d04\u3067\u5b9a\u3081\u3089\u308c\u305f\u6ede\u5728\u65e5\u6570\u306e\u4e0a\u9650\u3092\u8d85\u3048\u3066\u3044\u307e\u3059\u304b\uff09\uff1f<\/li>\n\n\n\n<li>\u2610 \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u3001\u8a2d\u7f6e\u3001\u5efa\u8a2d\u3001\u7d44\u307f\u7acb\u3066\u3001\u307e\u305f\u306f\u76e3\u7763\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\uff08\u8a66\u904b\u8ee2\u304a\u3088\u3073\u4fdd\u8a3c\u4f5c\u696d\u3092\u542b\u3080\uff09\u3092\u304a\u6301\u3061\u3067\u3059\u304b\uff1f<\/li>\n\n\n\n<li>\u2610 \u3042\u306a\u305f\u306e\u30d3\u30b8\u30cd\u30b9\u3067\u306f\u3001\u56fa\u5b9a\u306e\u5834\u6240\uff08\u81ea\u5b85\u30aa\u30d5\u30a3\u30b9\u3001\u30b3\u30ef\u30fc\u30ad\u30f3\u30b0\u30b9\u30da\u30fc\u30b9\u3001\u9867\u5ba2\u306e\u30aa\u30d5\u30a3\u30b9\u306a\u3069\uff09\u3092\u5b9a\u671f\u7684\u306b\u5229\u7528\u3057\u3066\u3044\u307e\u3059\u304b\uff1f<\/li>\n\n\n\n<li>\u2610 \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306f\u3001\u30ab\u30f3\u30c8\u30ea\u30fc\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u8cac\u4efb\u8005\u3001\u5730\u57df\u30c7\u30a3\u30ec\u30af\u30bf\u30fc\u306a\u3069\u306e\u80a9\u66f8\u304d\u3092\u6301\u3064\u4eba\u306f\u3044\u307e\u3059\u304b\uff1f<\/li>\n\n\n\n<li>\u2610 \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3092\u62e0\u70b9\u3068\u3059\u308b\u5f93\u696d\u54e1\u306f\u3001\u73fe\u5730\u3067\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u306a\u3044\u6d77\u5916\u7d66\u4e0e\u30b7\u30b9\u30c6\u30e0\u3092\u901a\u3058\u3066\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u307e\u3059\u304b\uff1f<\/li>\n\n\n\n<li>\u2610 \u3042\u306a\u305f\u306e\u4f1a\u793e\u306f\u3069\u306e\u56fd\u306b\u62e0\u70b9\u3092\u7f6e\u3044\u3066\u3044\u307e\u3059\u304b\uff1f <strong>\u305d\u308c\u306a\u3057<\/strong> \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3068\u306e\u79df\u7a0e\u6761\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u306a\u3044\u3001\u307e\u305f\u306fDGT\u69d8\u5f0f\uff0f\u5c45\u4f4f\u8a3c\u660e\u66f8\u3092\u53d6\u5f97\u3057\u3066\u3044\u306a\u3044\u306e\u3067\u3059\u304b\uff1f<\/li>\n\n\n\n<li>\u2610 \u30c7\u30b8\u30bf\u30eb\u88fd\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u30e6\u30fc\u30b6\u30fc\u304b\u3089\u3001\u304b\u306a\u308a\u306e\u53ce\u76ca\u3092\u5f97\u3066\u3044\u307e\u3059\u304b\uff1f<\/li>\n\n\n\n<li>\u2610 \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306e\u58f2\u4e0a\u306f\u3001\u73fe\u5730\u306e\u9867\u5ba2\u304c\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u5951\u7d04\u8005\u3068\u8acb\u6c42\u66f8\u3092\u671f\u5f85\u3059\u308b\u30ec\u30d9\u30eb\u307e\u3067\u6210\u9577\u3057\u307e\u3057\u305f\u304b\uff1f<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7d50\u679c\u306e\u8aad\u307f\u65b9<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u300c\u306f\u3044\u300d\u3068\u7b54\u3048\u305f\u4eba\u306e\u6570<\/th><th>\u6307\u6a19\u3068\u306a\u308b\u30ea\u30b9\u30af<\/th><th>\u6b21\u306e\u30b9\u30c6\u30c3\u30d7\u306e\u63d0\u6848<\/th><\/tr><\/thead><tbody><tr><td>0\u20131<\/td><td>\u4f4e\u3044<\/td><td>\u65e5\u6570\u8a18\u9332\u3068\u5951\u7d04\u6a29\u9650\u8a18\u9332\u3092\u5e38\u306b\u6700\u65b0\u306e\u72b6\u614b\u306b\u4fdd\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/td><\/tr><tr><td>2\u20133<\/td><td>\u4e2d\u304f\u3089\u3044<\/td><td>\u5951\u7d04\u304a\u3088\u3073\u6761\u7d04\u4e0a\u306e\u7acb\u5834\u3092\u898b\u76f4\u3057\u3001\u7279\u5b9a\u306e\u30c8\u30ea\u30ac\u30fc\u3092\u4fee\u6b63\u3059\u308b\u3002<\/td><\/tr><tr><td>4\u3064\u4ee5\u4e0a<\/td><td>\u9ad8\u3044<\/td><td>\u6b63\u5f0f\u306aPE\u8a55\u4fa1\u3092\u53d7\u3051\u3001\u4e8b\u696d\u4f53\u307e\u305f\u306fEOR\u306e\u79fb\u884c\u8a08\u753b\u3092\u7acb\u3066\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u3053\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u306f\u5be9\u67fb\u30c4\u30fc\u30eb\u3067\u3042\u308a\u3001\u6cd5\u7684\u307e\u305f\u306f\u7a0e\u52d9\u4e0a\u306e\u610f\u898b\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u306f\u3001\u4e8b\u5b9f\u3001\u66f8\u985e\u3001\u304a\u3088\u3073\u9069\u7528\u3055\u308c\u308b\u6761\u7d04\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u6052\u4e45\u7684\u65bd\u8a2d\u30ea\u30b9\u30af\u8a55\u4fa1\u3092\u53d7\u3051\u308b<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PE\uff08\u77f3\u6cb9\u30fb\u30ac\u30b9\uff09\u306e\u6f0f\u6d29\u306f\u3001DGT\uff08\u30ac\u30b9\u30fb\u30ac\u30b9\u30fb\u30c8\u30e9\u30b9\u30c8\uff09\u304c\u767a\u898b\u3059\u308b\u524d\u306b\u5bfe\u51e6\u3059\u308b\u306e\u304c\u5e38\u306b\u6700\u3082\u5b89\u4fa1\u3067\u3059\u3002. <a href=\"https:\/\/businesshubasia.com\/ja\/services\/tax-consultant-indonesia\/\">\u30d3\u30b8\u30cd\u30b9\u30cf\u30d6\u30a2\u30b8\u30a2\u306e\u7a0e\u52d9\u30c1\u30fc\u30e0<\/a> \u5951\u7d04\u5185\u5bb9\u3001\u73fe\u5730\u3067\u306e\u4e8b\u696d\u5c55\u958b\u72b6\u6cc1\u3001\u65e5\u6570\u3001\u6761\u7d04\u4e0a\u306e\u7acb\u5834\u306a\u3069\u3092\u7cbe\u67fb\u3057\u3001\u5951\u7d04\u4fee\u6b63\u3001EOR\u30e2\u30c7\u30eb\u3001PT PMA\u79fb\u884c\u306a\u3069\u3001\u304a\u5ba2\u69d8\u306e\u73fe\u72b6\u3068\u8abf\u6574\u3059\u3079\u304d\u70b9\u3092\u660e\u78ba\u306b\u793a\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4e8b\u696d\u904b\u55b6\u306e\u5b89\u5168\u5bfe\u7b56\u306f\u304a\u6e08\u307f\u3067\u3059\u304b\uff1f\u4e0b\u8a18\u306e\u7c21\u5358\u306a\u30d5\u30a9\u30fc\u30e0\u306b\u3054\u8a18\u5165\u304f\u3060\u3055\u3044\u3002\u5f0a\u793e\u306e\u7a0e\u52d9\u5c02\u9580\u5bb6\u304c\u304a\u5ba2\u69d8\u306e\u72b6\u6cc1\u3092\u78ba\u8a8d\u3057\u3001\u4eca\u5f8c\u306e\u624b\u9806\u306b\u3064\u3044\u3066\u3054\u9023\u7d61\u3044\u305f\u3057\u307e\u3059\u3002.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u3053\u306e\u8a18\u4e8b\u306f\u4e00\u822c\u7684\u306a\u60c5\u5831\u63d0\u4f9b\u3092\u76ee\u7684\u3068\u3057\u3066\u304a\u308a\u3001\u7a0e\u52d9\u307e\u305f\u306f\u6cd5\u5f8b\u306b\u95a2\u3059\u308b\u52a9\u8a00\u3092\u63d0\u4f9b\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u898f\u5247\u304a\u3088\u3073\u7a0e\u7387\u306f2026\u5e7410\u6708\u73fe\u5728\u306e\u3082\u306e\u3067\u3059\u3002\u884c\u52d5\u3092\u8d77\u3053\u3059\u524d\u306b\u3001\u6700\u65b0\u306e\u898f\u5236\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002.<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>Many foreign companies believe that without a PT PMA, a branch or an office lease, they have no tax presence in Indonesia. That belief is often wrong, and it is the starting point of permanent establishment risk in Indonesia. Under Indonesian tax law, your company can become a permanent establishment (Bentuk Usaha Tetap or BUT) through what your people and partners do on the ground, not through what you register. Permanent establishment risk usually builds quietly. Three scenarios account for most of the cases we see: In each case, the Directorate General of Taxes (DGT\/DJP) can treat the foreign company as having a BUT. Once that happens, the profits attributable [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":11102,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[92],"tags":[],"country":[9],"service-category":[49],"class_list":["post-11099","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-accounting","country-indonesia","service-category-tax-accounting"],"acf":[],"_links":{"self":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/11099","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=11099"}],"version-history":[{"count":2,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/11099\/revisions"}],"predecessor-version":[{"id":11103,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/11099\/revisions\/11103"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media\/11102"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media?parent=11099"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/categories?post=11099"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/tags?post=11099"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/country?post=11099"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/service-category?post=11099"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}