{"id":39436,"date":"2025-09-13T16:26:49","date_gmt":"2025-09-13T08:26:49","guid":{"rendered":"https:\/\/visa-indonesia.com\/?p=39436"},"modified":"2025-09-13T16:26:54","modified_gmt":"2025-09-13T08:26:54","slug":"%e3%82%a4%e3%83%b3%e3%83%89%e3%83%8d%e3%82%b7%e3%82%a2%e3%83%bb%e3%82%b7%e3%83%b3%e3%82%ac%e3%83%9d%e3%83%bc%e3%83%ab%e7%a7%9f%e7%a8%8e%e6%9d%a1%e7%b4%84","status":"publish","type":"post","link":"https:\/\/visa-indonesia.com\/ja\/visas-and-regulations\/indonesia-singapore-tax-treaty\/","title":{"rendered":"\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30fb\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u79df\u7a0e\u6761\u7d04\u4e8c\u91cd\u8ab2\u7a0e\u306e\u56de\u907f"},"content":{"rendered":"<p>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30fb\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u4e8c\u91cd\u8ab2\u7a0e\u5354\u5b9a\uff08DTA\uff09\u306f\u3001\u540c\u3058\u6240\u5f97\u304c\u4e8c\u91cd\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u3092\u9632\u304e\u3001\u3069\u306e\u56fd\u304c\u4f55\u306b\u8ab2\u7a0e\u3059\u308b\u304b\u3092\u5b9a\u3081\u308b\u4e3b\u8981\u306a\u30eb\u30fc\u30eb\u30d6\u30c3\u30af\u3067\u3042\u308b\u3002\u3053\u306e\u6761\u7d04\u306f2020\u5e742\u67084\u65e5\u306b\u66f4\u65b0\u30fb\u7f72\u540d\u3055\u308c\u30012021\u5e747\u670823\u65e5\u306b\u767a\u52b9\u3057\u3001\u4e00\u822c\u7684\u306b\u306f2022\u5e741\u67081\u65e5\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3002&nbsp;<\/p>\n\n\n\n<p>\u3053\u308c\u3068\u306f\u5225\u306b\u3001BEPS\u591a\u56fd\u9593\u5354\u8b70\u6587\u66f8\uff08MLI\uff09\u306e\u4e00\u90e8\u898f\u5b9a\u306e\u9069\u7528\u958b\u59cb\u304c\u65e9\u307e\u3063\u305f\uff082020\u5e7412\u670826\u65e5\uff09\u3002\u4eca\u65e5\u306e\u6feb\u7528\u9632\u6b62\u306e\u30ac\u30fc\u30c9\u30ec\u30fc\u30eb\u306f\u3001\u4e3b\u8981\u76ee\u7684\u30c6\u30b9\u30c8\uff08\u7b2c28\u6761\uff09\u3092\u901a\u3058\u3066\u3001\u66f4\u65b0\u3055\u308c\u305fDTA\u81ea\u4f53\u306b\u7d44\u307f\u8fbc\u307e\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5b9f\u8cea\u304c\u91cd\u8981\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<p>\u7d0d\u7a0e\u8005\u306b\u3068\u3063\u3066\u4f55\u304c\u5909\u308f\u3063\u305f\u304b\uff1f\u4eca\u56de\u306e\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u304c\u8fd1\u4ee3\u5316\u3055\u308c\u3001\u653f\u5e9c\u95a2\u9023\u306e\u7279\u5b9a\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3051\u308b\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u3068\u5229\u5b50\u306e\u514d\u9664\u304c\u660e\u78ba\u5316\u3055\u308c\u307e\u3057\u305f\u3002\u30ec\u30b8\u30c7\u30f3\u30b7\u30fc\u306e\u30bf\u30a4\u30d6\u30ec\u30fc\u30ab\u30fc\u306b\u3064\u3044\u3066\u306f\u3001\u4f01\u696d\u306f\u3082\u306f\u3084\u81ea\u52d5\u7684\u306a\u300c\u5b9f\u8cea\u7684\u306a\u7d4c\u55b6\u5730\u300d\u306b\u4f9d\u5b58\u3057\u306a\u3044\u3002<\/p>\n\n\n\n<p>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u5b9f\u969b\u306b\u6551\u6e08\u63aa\u7f6e\u3092\u7533\u8acb\u3059\u308b\u306b\u306f\u3001\u65e7\u6765\u306eDGT-1\/DGT-2\u3092\u4f7f\u7528\u305b\u305a\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u304b\u3089\u306e\u5c45\u4f4f\u8a3c\u660e\u66f8\uff08CoR\uff09\u3092\u6dfb\u4ed8\u3057\u305f\u5358\u4e00\u306e\u30d5\u30a9\u30fc\u30e0DGT\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002\u3053\u306e\u30ac\u30a4\u30c9\u3067\u306f\u3001\u9069\u7528\u8cc7\u683c\u3001\u7a0e\u7387\u3001\u4e8b\u52d9\u624b\u7d9a\u304d\u3001\u5b9f\u4f8b\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3001\u6761\u7d04\u3092\u6b63\u3057\u304f\u81ea\u4fe1\u3092\u6301\u3063\u3066\u9069\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>\u76ee\u6b21<\/h2><nav><ul><li><a href=\"#whats-new-vs-old-treaty-timeline-key-changes\">\u65b0\u3057\u3044\u3082\u306e\u3068\u53e4\u3044\u3082\u306e\u6761\u7d04\u5e74\u8868\u3068\u4e3b\u306a\u5909\u66f4\u70b9<\/a><\/li><li><a href=\"#scope-at-a-glance\">\u30b9\u30b3\u30fc\u30d7\u4e00\u89a7<\/a><\/li><li><a href=\"#residency-rules-certificates-how-to-qualify\">\u5c45\u4f4f\u898f\u5b9a\u3068\u8a3c\u660e\u66f8\uff08\u8cc7\u683c\u53d6\u5f97\u65b9\u6cd5\uff09<\/a><ul><li><a href=\"#documents-you-must-have\">\u6301\u3063\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u66f8\u985e<\/a><ul><li><a href=\"#singapore-certificate-of-residence-cor\">\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u4f4f\u6c11\u7968\uff08COR\uff09<\/a><\/li><li><a href=\"#indonesia-dgt-1-dgt-2-forms\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2DGT-1\/DGT-2\u30d5\u30a9\u30fc\u30e0<\/a><\/li><\/ul><\/li><\/ul><\/li><li><a href=\"#permanent-establishment-pe-service-pe\">\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u3068\u30b5\u30fc\u30d3\u30b9PE<\/a><\/li><li><a href=\"#withholding-tax-wht-rate-table-treaty-vs-domestic\">\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff08WHT\uff09\u7a0e\u7387\u8868 - \u6761\u7d04\u3068\u56fd\u5185\u7a0e\u7387<\/a><ul><li><a href=\"#special-categories\">\u7279\u5225\u30ab\u30c6\u30b4\u30ea\u30fc<\/a><\/li><li><a href=\"#key-eligibility-requirements\">\u4e3b\u306a\u5fdc\u52df\u8cc7\u683c<\/a><\/li><\/ul><\/li><li><a href=\"#anti-abuse-substance-principal-purpose-test\">\u4e71\u7528\u30fb\u7269\u8cea\u5bfe\u7b56\uff08\u4e3b\u76ee\u7684\u30c6\u30b9\u30c8\uff09<\/a><\/li><li><a href=\"#step-by-step-claiming-benefits-both-directions\">\u30b9\u30c6\u30c3\u30d7\u30fb\u30d0\u30a4\u30fb\u30b9\u30c6\u30c3\u30d7\u7d66\u4ed8\u91d1\u8acb\u6c42\uff08\u4e21\u65b9\u5411\uff09<\/a><ul><li><a href=\"#receiving-income-from-indonesia-youre-in-singapore\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u304b\u3089\u306e\u53ce\u5165\uff08\u3042\u306a\u305f\u306f\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u3044\u307e\u3059\uff09<\/a><\/li><li><a href=\"#receiving-income-from-singapore-youre-in-indonesia\">\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u304b\u3089\u306e\u53ce\u5165\uff08\u3042\u306a\u305f\u306f\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u3044\u307e\u3059\uff09<\/a><\/li><\/ul><\/li><li><a href=\"#worked-examples-crystal-clear-scenarios\">\u5b9f\u4f8b\uff08\u660e\u78ba\u306a\u30b7\u30ca\u30ea\u30aa\uff09<\/a><ul><li><a href=\"#example-1-industrial-software-royalty-from-indonesia-to-a-singapore-company\">\u4f8b1\uff1a\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u304b\u3089\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u4f01\u696d\u3078\u306e\u7523\u696d\u7528\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u4f7f\u7528\u6599<\/a><\/li><li><a href=\"#example-2-interest-paid-to-singapore-government-institution\">\u4f8b2\uff1a\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u653f\u5e9c\u6a5f\u95a2\u3078\u306e\u652f\u6255\u5229\u606f<\/a><\/li><li><a href=\"#example-3-branch-profit-tax-on-after-tax-profits\">\u4f8b3\uff1a\u7a0e\u5f15\u304d\u5f8c\u5229\u76ca\u306b\u5bfe\u3059\u308b\u652f\u5e97\u5229\u76ca\u7a0e<\/a><\/li><li><a href=\"#example-4-capital-gains-on-shares-traded\">\u4f8b4\uff1a\u58f2\u8cb7\u682a\u5f0f\u306e\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"whats-new-vs-old-treaty-timeline-key-changes\"><strong>\u65b0\u3057\u3044\u3082\u306e\u3068\u53e4\u3044\u3082\u306e\u6761\u7d04\u5e74\u8868\u3068\u4e3b\u306a\u5909\u66f4\u70b9<\/strong><\/h2>\n\n\n\n<p>\u6642\u8a08\u306e\u91dd\u3092\u5dfb\u304d\u623b\u305d\u3046\u3002\u30aa\u30ea\u30b8\u30ca\u30eb\u306e <strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2 \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb<\/strong> DTA\u306f1990\u5e74\u304b\u30891992\u5e74\u306b\u304b\u3051\u3066\u59cb\u307e\u3063\u305f\u304c\u3001\u73fe\u4ee3\u3067\u306f\u304b\u306a\u308a\u6642\u4ee3\u9045\u308c\u306b\u306a\u3063\u3066\u3044\u305f\u3002 <strong>\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u30b5\u30fc\u30d3\u30b9<\/strong> \u3068\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306e\u30cb\u30fc\u30ba\u3002\u65e9\u9001\u308a\u3067 <strong>2020\u5e742\u67084\u65e5<\/strong> - \u305d\u306e\u6642 <strong>\u56fd\u3005<\/strong> \u30d4\u30ab\u30d4\u30ab\u306e\u30b5\u30a4\u30f3 <strong>\u79df\u7a0e\u6761\u7d04\u66f4\u65b0<\/strong>.<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u3053\u3053\u3067\u91cd\u8981\u306a\u306e\u306f <strong>\u79df\u7a0e\u6761\u7d04<\/strong> \u5951\u7d04\uff1a\u7f72\u540d\u306f\u30b9\u30c6\u30c3\u30d71\u306b\u904e\u304e\u306a\u3044\u3002\u672c\u5f53\u306e\u9b54\u6cd5\u306f\u3001\u5b9f\u969b\u306b\u767a\u52b9\u3057\u305f\u3068\u304d\u306b\u8d77\u3053\u308b\u3002\u3053\u306e <strong>\u65b0\u79df\u7a0e\u6761\u7d04<\/strong> \u304c\u6cd5\u7684\u62d8\u675f\u529b\u3092\u6301\u3064\u3088\u3046\u306b\u306a\u3063\u305f\u3002 <strong>\u56fd\u3005<\/strong> \u304c\u6279\u51c6\u624b\u7d9a\u304d\u3092\u5b8c\u4e86\u3057\u305f\u3002\u767a\u52b9\u65e5\u306f <strong>\u7a0e\u91d1<\/strong> \u3057\u304b\u3057\u3001\u307b\u3068\u3093\u3069\u306e\u4f01\u696d\u306f2021\u5e74\u304b\u3089\u305d\u306e\u6069\u6075\u3092\u53d7\u3051\u59cb\u3081\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<p><strong>\u4f55\u304c\u5909\u308f\u3063\u305f\u306e\u304b\uff1f\u4e3b\u306a\u6539\u5584\u70b9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3<\/strong> \u30ec\u30fc\u30c8\u306f10%\u307e\u305f\u306f8%\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u305f\u3002 <strong>\u56fd\u5185\u6cd5<\/strong> \u30ec\u30fc\u30c8)<\/li>\n\n\n\n<li><strong>\u652f\u5e97\u5229\u76ca\u7a0e\u7387<\/strong> \u4e0a\u965010%<\/li>\n\n\n\n<li>\u3088\u308a\u30b9\u30de\u30fc\u30c8\u306a\u6b8b\u7559\u30bf\u30a4\u30d6\u30ec\u30fc\u30af\u306e\u30eb\u30fc\u30eb <strong>\u6052\u4e45\u7684\u65bd\u8a2d<\/strong> \u6c7a\u5b9a<\/li>\n\n\n\n<li>\u3092\u542b\u3080\u4e71\u7528\u9632\u6b62\u5bfe\u7b56 <strong>\u4e3b\u76ee\u7684\u30c6\u30b9\u30c8\u3001<\/strong> \u5408\u6cd5\u7684\u306a\u30d3\u30b8\u30cd\u30b9\u3092\u4fdd\u8b77\u3059\u308b\u4e00\u65b9\u3067\u3001\u305d\u308c\u3092\u963b\u6b62\u3059\u308b <strong>\u8131\u7a0e<\/strong><\/li>\n\n\n\n<li>\u5f37\u5316\u3055\u308c\u305f <strong>\u95a2\u9023\u6761\u9805<\/strong> \u306b\u3068\u3063\u3066 <strong>\u79d1\u5b66\u6a5f\u5668<\/strong> \u305d\u3057\u3066 <strong>\u5546\u696d\u7528\u307e\u305f\u306f\u79d1\u5b66\u7528\u6a5f\u5668<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u53e4\u3044\u30d5\u30ea\u30c3\u30d7\u30d5\u30a9\u30f3\u304b\u3089\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u306b\u30a2\u30c3\u30d7\u30b0\u30ec\u30fc\u30c9\u3059\u308b\u3088\u3046\u306a\u3082\u306e\u3060\u3068\u8003\u3048\u3066\u307b\u3057\u3044\u3002\u57fa\u672c\u7684\u306a\u6a5f\u80fd\u306f\u540c\u3058\u3060\u3002 <strong>\u4e8c\u91cd\u8ab2\u7a0e<\/strong>\u3057\u304b\u3057\u3001\u3088\u308a\u6d17\u7df4\u3055\u308c\u3001\u4f7f\u3044\u3084\u3059\u304f\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"scope-at-a-glance\"><strong>\u30b9\u30b3\u30fc\u30d7\u4e00\u89a7<\/strong><\/h2>\n\n\n\n<p>\u3053\u308c\u306f <strong>\u79df\u7a0e\u6761\u7d04<\/strong> \u306f\u3001\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u30d3\u30b8\u30cd\u30b9\u3092\u76f4\u6483\u3059\u308b\u4e3b\u306a\u7a0e\u91d1\u3092\u53d6\u308a\u4e0a\u3052\u3066\u3044\u308b\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306f <strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u7a0e<\/strong> \u30aa\u30f3 <strong>\u6240\u5f97\u7a0e<\/strong> \u3068\u500b\u4eba <strong>\u53ce\u5165<\/strong> \u7a0e\u91d1\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306f <strong>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb <\/strong>\u6cd5\u4eba\u30fb\u500b\u4eba <strong>\u53ce\u5165<\/strong> \u7a0e\u91d1\u306f\u6761\u7d04\u306e\u4fdd\u8b77\u4e0b\u306b\u3042\u308b\u3002<\/p>\n\n\n\n<p><strong>\u8ab0\u304c\u3053\u306e\u7279\u5178\u3092\u5229\u7528\u3067\u304d\u308b\u306e\u304b\uff1f<\/strong> \u8acb\u6c42\u3067\u304d\u308b\u306e\u306f\u3001\u3044\u305a\u308c\u304b\u306e\u56fd\u306e\u5c45\u4f4f\u8005\u306b\u9650\u3089\u308c\u308b\u3002 <strong>\u79df\u7a0e\u6761\u7d04<\/strong> \u30e1\u30ea\u30c3\u30c8\u3002\u5f53\u305f\u308a\u524d\u306e\u3053\u3068\u306e\u3088\u3046\u306b\u805e\u3053\u3048\u307e\u3059\u304c\u3001\u6975\u3081\u3066\u91cd\u8981\u306a\u3053\u3068\u3067\u3059\u3002\u3082\u3057\u3042\u306a\u305f\u304c\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3084\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u5c45\u4f4f\u8005\u3067\u306a\u3044\u5834\u5408 <strong>\u7a0e\u91d1<\/strong> \u3053\u306e\u6761\u7d04\u304c\u3042\u3063\u3066\u3082\u3001\u3042\u306a\u305f\u306f\u4ee5\u4e0b\u306e\u30eb\u30fc\u30eb\u306b\u5f93\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002 <strong>\u4e8c\u91cd\u8ab2\u7a0e<\/strong>.<\/p>\n\n\n\n<p>\u306b\u3064\u3044\u3066 <strong>\u95a2\u9023\u6761\u9805<\/strong> \u306e\u3088\u3046\u306a\u5c02\u9580\u5206\u91ce\u3082\u30ab\u30d0\u30fc\u3057\u3066\u3044\u308b\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u8239\u8236\u306e\u904b\u822a<\/strong> \u3067 <strong>\u56fd\u969b\u4ea4\u901a<\/strong><\/li>\n\n\n\n<li><strong>\u30c6\u30ec\u30d3\u307e\u305f\u306f\u30e9\u30b8\u30aa\u653e\u9001<\/strong> \u305d\u3057\u3066 <strong>\u30e9\u30b8\u30aa\u653e\u9001<\/strong> <strong>\u8457\u4f5c\u6a29\u4f7f\u7528\u6599<\/strong><\/li>\n\n\n\n<li><strong>\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3<\/strong> \u3088\u308a <strong>\u58f2\u8cb7\u9ad8<\/strong> \u516c\u8a8d\u53d6\u5f15\u6240<\/li>\n\n\n\n<li><strong>\u5f97\u3089\u308c\u308b\u5229\u76ca<\/strong> \u3088\u308a <strong>\u52d5\u7523<\/strong> \u305d\u3057\u3066 <strong>\u52d5\u7523<\/strong><\/li>\n\n\n\n<li>\u53ce\u5165 <strong>\u56fd\u50b5<\/strong> \u305d\u3057\u3066 <strong>\u653f\u5e9c\u6a5f\u95a2<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u3053\u306e\u6761\u7d04\u306f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306eMLI\u306e\u4f4d\u7f6e\u3065\u3051\u306b\u304a\u3044\u3066\u3082\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3066\u3044\u308b\u3002MLI\u306e\u66f4\u65b0\u306f\u73fe\u5728\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u70b9\u3092\u4e2d\u5fc3\u306b\u3053\u306eDTA\u306b\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u3002 <strong>\u4e3b\u76ee\u7684<\/strong> \u30c6\u30b9\u30c8\u3068\u4e71\u7528\u9632\u6b62\u898f\u5247<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"residency-rules-certificates-how-to-qualify\"><strong>\u5c45\u4f4f\u898f\u5b9a\u3068\u8a3c\u660e\u66f8\uff08\u8cc7\u683c\u53d6\u5f97\u65b9\u6cd5\uff09<\/strong><\/h2>\n\n\n\n<p>\u30ec\u30b8\u30c7\u30f3\u30b7\u30fc\u3092\u6b63\u3057\u304f\u53d6\u5f97\u3059\u308b\u3053\u3068\u306f\u975e\u5e38\u306b\u91cd\u8981\u3067\u3042\u308b\u3002 <strong>\u79df\u7a0e\u6761\u7d04<\/strong> \u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u3002\u3053\u308c\u3092\u8aa4\u308b\u3068\u3001\u307e\u305f\u5168\u984d\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308b\u3002 <strong>\u56fd\u5185\u6cd5<\/strong> <strong>\u7a0e\u7387<\/strong> \u697d\u3057\u3080\u306e\u3067\u306f\u306a\u304f <strong>\u514d\u7a0e<\/strong> \u307e\u305f\u306f\u5272\u5f15\u6599\u91d1\u3002<\/p>\n\n\n\n<p><strong>\u500b\u4eba\u5411\u3051\uff1a<\/strong> \u4e00\u822c\u7684\u306b\u306f\u30011\u5e74\u306e\u5927\u534a\u3092\u305d\u306e\u5c45\u4f4f\u5730\u3067\u904e\u3054\u3059\u304b\u3001\u500b\u4eba\u7684\u30fb\u7d4c\u6e08\u7684\u306b\u6700\u3082\u5f37\u3044\u7d50\u3073\u3064\u304d\u304c\u3042\u308b\u5834\u6240\u304c\u5c45\u4f4f\u8005\u3068\u306a\u308b\u3002\u6761\u7d04\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u30bf\u30a4\u30d6\u30ec\u30fc\u30af\u306e\u30eb\u30fc\u30eb\u304c\u3042\u308b\u3002 <strong>\u56fd\u3005<\/strong> \u3042\u306a\u305f\u304c\u5c45\u4f4f\u8005\u3067\u3042\u308b\u3068\u4e3b\u5f35\u3059\u308b\u3053\u3068\u3092\u671b\u3080\u3002\u307e\u305a\u3001\u3042\u306a\u305f\u304c\u3069\u3053\u306b\u5b9a\u4f4f\u3057\u3066\u3044\u308b\u304b\u3092\u8abf\u3079\u307e\u3059\u3002\u305d\u308c\u3067\u3082\u89e3\u6c7a\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u91cd\u8981\u306a\u5229\u5bb3\u95a2\u4fc2\u306e\u4e2d\u5fc3\u3092\u8abf\u3079\u307e\u3059\u3002\u305d\u308c\u3067\u3082\u89e3\u6c7a\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u91cd\u8981\u306a\u5229\u5bb3\u306e\u4e2d\u5fc3\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3002\u305d\u308c\u306a\u3089\u3001\u3042\u306a\u305f\u304c\u3088\u308a\u591a\u304f\u306e\u6642\u9593\u3092\u904e\u3054\u3059\u5834\u6240\u306b\u3064\u3044\u3066\u3067\u3059\u3002<\/p>\n\n\n\n<p><strong>\u4f01\u696d\u5411\u3051\uff1a<\/strong> \u901a\u5e38\u3001\u6cd5\u4eba\u304c\u8a2d\u7acb\u3055\u308c\u305f\u5834\u6240\u3001\u307e\u305f\u306f\u7d4c\u55b6\u3084\u7ba1\u7406\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u5834\u6240\u304c\u5c45\u4f4f\u8005\u3068\u306a\u308a\u307e\u3059\u3002\u4f01\u696d\u306e\u5834\u5408\u3001\u5b9f\u8cea\u7684\u306a\u7d4c\u55b6\u62e0\u70b9\u304c\u3069\u3053\u306b\u3042\u308b\u304b\u3001\u307e\u305f\u3001\u6cd5\u4eba\u3068\u3057\u3066\u9069\u683c\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u304c\u3001\u30bf\u30a4\u30d6\u30ec\u30fc\u30ab\u30fc\u3068\u306a\u308a\u307e\u3059\u3002 <strong>\u95a2\u9023\u4f01\u696d<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"documents-you-must-have\"><strong>\u6301\u3063\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u66f8\u985e<\/strong><\/h3>\n\n\n\n<p>\u66f8\u985e\u3092\u6b63\u3057\u304f\u4f5c\u6210\u3059\u308b\u3053\u3068\u306f\u30aa\u30d7\u30b7\u30e7\u30f3\u3067\u306f\u306a\u304f\u3001\u30af\u30ec\u30fc\u30e0\u7533\u8acb\u306e\u3059\u3079\u3066\u3067\u3042\u308b\u3002 <strong>\u514d\u7a0e<\/strong> \u307e\u305f\u306f <strong>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7387<\/strong>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"singapore-certificate-of-residence-cor\"><strong>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u4f4f\u6c11\u7968\uff08COR\uff09<\/strong><\/h4>\n\n\n\n<p>\u3053\u308c\u304c\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30fb\u30bd\u30fc\u30b9\u3067\u30d9\u30cd\u30d5\u30a3\u30c3\u30c8\u3092\u8acb\u6c42\u3059\u308b\u969b\u306e\u30b4\u30fc\u30eb\u30c7\u30f3\u30fb\u30c1\u30b1\u30c3\u30c8\u3068\u306a\u308b\u3002 <strong>\u53ce\u5165<\/strong>.IRAS (<strong>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u7a0e<\/strong> \u3057\u304b\u3057\u3001\u30b4\u30e0\u5370\u306e\u3088\u3046\u306a\u627f\u8a8d\u306f\u671f\u5f85\u3057\u3066\u306f\u3044\u3051\u306a\u3044\u3002\u3057\u304b\u3057\u3001\u30b4\u30e0\u5370\u3092\u62bc\u3059\u3088\u3046\u306a\u627f\u8a8d\u306f\u671f\u5f85\u3057\u3066\u306f\u3044\u3051\u306a\u3044\u3002 <strong>\u8131\u7a0e<\/strong> \u30b9\u30ad\u30fc\u30e0\u304c\u3042\u308b\u3002<\/p>\n\n\n\n<p><strong>\u5fc5\u8981\u306a\u6642\u306b<\/strong> \u914d\u5f53\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3068\u304d\u306f\u3044\u3064\u3067\u3082\u3001 <strong>\u95a2\u5fc3<\/strong>, <strong>\u8457\u4f5c\u6a29\u4f7f\u7528\u6599<\/strong>\u3042\u308b\u3044\u306f <strong>\u53ce\u5165<\/strong> \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u304b\u3089 <strong>\u79df\u7a0e\u6761\u7d04<\/strong> \u3088\u308a\u9ad8\u3044\u3002 <strong>\u56fd\u5185\u6cd5<\/strong> <strong>\u6e90\u6cc9\u5fb4\u53ce\u7a0e<\/strong>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"indonesia-dgt-1-dgt-2-forms\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2DGT-1\/DGT-2\u30d5\u30a9\u30fc\u30e0<\/strong><\/h4>\n\n\n\n<p>\u3053\u308c\u3089\u306e\u30d5\u30a9\u30fc\u30e0\u306f\u3001\u5b9f\u969b\u306b\u8acb\u6c42\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3042\u308b\u3002 <strong>\u79df\u7a0e\u6761\u7d04<\/strong> \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306e\u7279\u5178\u305d\u308c\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u653f\u5e9c\u3078\u306e\u6b63\u5f0f\u306a\u8981\u8acb\u3067\u3042\u308b\u3068\u304a\u8003\u3048\u304f\u3060\u3055\u3044\u3002 <strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u7a0e<\/strong> \u6e1b\u984d\u9069\u7528\u5f53\u5c40 <strong>\u7a0e\u7387<\/strong> \u306e\u4ee3\u308f\u308a\u306b <strong>\u8ab2\u7a0e<\/strong> \u30a2\u30f3\u30c0\u30fc <strong>\u56fd\u5185\u6cd5<\/strong>.<\/p>\n\n\n\n<p><strong>DGT-1\u3068DGT-2\u306e\u6bd4\u8f03\uff1a<\/strong> \u3053\u306e\u5dee\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u30bf\u30a4\u30d7\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u3002 <strong>\u53ce\u5165<\/strong>.DGT-1\u306f\u3001\u307b\u3068\u3093\u3069\u306e\u6a19\u6e96\u7684\u306a <strong>\u79df\u7a0e\u6761\u7d04<\/strong> \u30e1\u30ea\u30c3\u30c8DGT-2\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8907\u96d1\u306a\u72b6\u6cc1\u306b\u5bfe\u5fdc\u3059\u308b\u3002 <strong>\u751f\u7523\u5206\u4e0e\u5951\u7d04<\/strong> \u307e\u305f\u306f\u8ffd\u52a0\u66f8\u985e\u304c\u5fc5\u8981\u306a\u5834\u5408\u3002<\/p>\n\n\n\n<p><strong>\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3092\u907f\u3051\u308b\u305f\u3081\u306b\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>IRAS\u306bDGT\u30d5\u30a9\u30fc\u30e0\u306b\u30b9\u30bf\u30f3\u30d7\u3092\u62bc\u3057\u3066\u3082\u3089\u3046\u5fc5\u8981\u306f\u306a\u3044\u3002 <strong>\u95a2\u9023\u6761\u9805<\/strong><\/li>\n\n\n\n<li>\u8a3c\u660e\u306e\u305f\u3081\u3001\u5fc5\u305a\u30b7\u30f3\u30ac\u30dd\u30fc\u30ebCOR\u3092\u6dfb\u4ed8\u3059\u308b\u3053\u3068 <strong>\u53d7\u76ca\u8005<\/strong> \u30b9\u30c6\u30fc\u30bf\u30b9<\/li>\n\n\n\n<li>COR\u30d5\u30a9\u30fc\u30e0\u3068DGT\u30d5\u30a9\u30fc\u30e0\u306e\u60c5\u5831\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002 <strong>\u4e3b\u76ee\u7684\u30c6\u30b9\u30c8<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"permanent-establishment-pe-service-pe\"><strong>\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u3068\u30b5\u30fc\u30d3\u30b9PE<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment-1024x536.jpg\" alt=\"Businessman writing \u201cEstablish a Company\u201d on glass, representing company formation and cross-border business setup.\" class=\"wp-image-39438\" srcset=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment-1024x536.jpg 1024w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment-64x33.jpg 64w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment-300x157.jpg 300w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment-768x402.jpg 768w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment-18x9.jpg 18w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment-600x314.jpg 600w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>A <strong>\u6052\u4e45\u7684\u65bd\u8a2d<\/strong> \u306f\u57fa\u672c\u7684\u306b\u7a7a\u60f3\u7684\u306a\u3082\u306e\u3067\u3042\u308b\u3002 <strong>\u7a0e\u91d1<\/strong> \u3068\u306f\u3001\u300c\u76f8\u624b\u56fd\u3067\u5341\u5206\u306a\u30d3\u30b8\u30cd\u30b9\u3092\u5c55\u958b\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u76f8\u624b\u56fd\u3067\u3082\u8ab2\u7a0e\u3057\u305f\u3044\u300d\u3068\u3044\u3046\u610f\u5473\u3067\u3042\u308b\u3002PE\u30eb\u30fc\u30eb\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u3046\u3063\u304b\u308aPE\u7a0e\u5236\u3092\u4f5c\u3089\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 <strong>\u7a0e\u91d1<\/strong> \u3042\u306a\u305f\u304c\u671b\u307e\u306a\u3044\u7fa9\u52d9\u3002<\/p>\n\n\n\n<p><strong>\u79df\u7a0e\u6761\u7d04\u4e0a\u306ePE\u3092\u751f\u307f\u51fa\u3059\u3082\u306e<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u4e8b\u696d\u7528\u4e0d\u52d5\u7523<\/strong>:\u5e38\u8a2d\u306e\u4e8b\u52d9\u6240\u3001\u652f\u5e97\u3001\u5de5\u5834<\/li>\n\n\n\n<li>\u5efa\u8a2d\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\uff1a\u4e00\u822c\u7684\u306b6\u30f6\u6708\u4ee5\u4e0a\u7d9a\u304f\u5834\u5408<\/li>\n\n\n\n<li>\u6276\u990a\u4ee3\u7406\u4eba\uff1a\u3042\u306a\u305f\u306e\u4ee3\u308f\u308a\u306b\u5b9a\u671f\u7684\u306b\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u4eba<\/li>\n\n\n\n<li>\u30b5\u30fc\u30d3\u30b9PE\uff1a\u63d0\u4f9b <strong>\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u30b5\u30fc\u30d3\u30b9<\/strong> \u307e\u305f\u306f <strong>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9<\/strong> 12\u30ab\u6708\u9593\u306b183\u65e5\u3092\u8d85\u3048\u308b\u671f\u9593<\/li>\n<\/ul>\n\n\n\n<p>\u3053\u3053\u304b\u3089\u304c\u5b9f\u7528\u7684\u306a\u8a71\u306b\u306a\u308b\u3002 <strong>\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u30b5\u30fc\u30d3\u30b9<\/strong>.\u4f8b\u3048\u3070\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u30cf\u30a4\u30c6\u30af\u4f01\u696d\u304c\u6b21\u306e\u3088\u3046\u306a\u3053\u3068\u3092\u884c\u3063\u3066\u3044\u308b\u3068\u3057\u3088\u3046\u3002 <strong>\u79d1\u5b66\u7814\u7a76<\/strong> \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u3082\u3057\u3042\u306a\u305f\u306e\u30c1\u30fc\u30e0\u304c8\u30f6\u6708\u9593\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u6ede\u5728\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u3042\u306a\u305f\u306f\u304a\u305d\u3089\u304f\u6b21\u306e\u3088\u3046\u306a\u30b5\u30fc\u30d3\u30b9\u3092\u4f5c\u308a\u4e0a\u3052\u305f\u3053\u3068\u3060\u308d\u3046\u3002 <strong>\u6052\u4e45\u7684\u65bd\u8a2d<\/strong>.\u3064\u307e\u308a\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306f <strong>\u7a0e\u91d1<\/strong> \u305d\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u304b\u3089\u306e\u5229\u76ca\u306f <strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u7a0e<\/strong> \u306e\u30eb\u30fc\u30eb\u304c\u3042\u308b\u3002<\/p>\n\n\n\n<p><strong>\u56fd\u5883\u3092\u8d8a\u3048\u305f\u30c1\u30fc\u30e0\u306e\u30ea\u30b9\u30af\u30d5\u30e9\u30b0<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u9577\u671f\u306b\u308f\u305f\u308b\u9867\u5ba2\u3068\u306e\u5951\u7d04 <strong>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9<\/strong><\/li>\n\n\n\n<li>\u5951\u7d04\u7de0\u7d50\u304c\u53ef\u80fd\u306a\u73fe\u5730\u30b9\u30bf\u30c3\u30d5\u306e\u78ba\u4fdd<\/li>\n\n\n\n<li>\u5728\u5eab\u306e\u7ba1\u7406 <strong>\u79d1\u5b66\u6a5f\u5668<\/strong> \u4ed6\u56fd\u3067<\/li>\n\n\n\n<li>\u63d0\u4f9b <strong>\u30b5\u30fc\u30d3\u30b9<\/strong> \u30a2\u30c9\u30d0\u30a4\u30b9\u306b\u3068\u3069\u307e\u3089\u306a\u3044<\/li>\n<\/ul>\n\n\n\n<p>\u91cd\u8981\u306a\u306e\u306f\u3001\u524d\u3082\u3063\u3066\u8a08\u753b\u3092\u7acb\u3066\u308b\u3053\u3068\u3060\u3002\u3053\u308c\u3089\u306e\u95be\u5024\u3092\u77e5\u308a\u3001\u305d\u308c\u306b\u5f93\u3063\u3066\u696d\u52d9\u3092\u69cb\u6210\u3059\u308b\u3053\u3068\u3067\u3001\u671b\u307e\u3057\u304f\u306a\u3044\u4e8b\u614b\u3092\u907f\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002 <strong>\u8ab2\u7a0e<\/strong> \u3092\u4f5c\u6210\u3059\u308b\u3002 <strong>\u6052\u4e45\u7684\u65bd\u8a2d<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"withholding-tax-wht-rate-table-treaty-vs-domestic\"><strong>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff08WHT\uff09\u7a0e\u7387\u8868 - \u6761\u7d04\u3068\u56fd\u5185\u7a0e\u7387<\/strong><\/h2>\n\n\n\n<p>\u3053\u3053\u304c\u52dd\u8ca0\u306e\u5206\u304b\u308c\u76ee\u3060\u3002\u3053\u308c\u304c\u5b9f\u969b\u306e <strong>\u7a0e\u7387<\/strong> \u56fd\u5883\u3092\u8d8a\u3048\u305f\u3055\u307e\u3056\u307e\u306a\u30bf\u30a4\u30d7\u306e\u652f\u6255\u3044\u306b\u3064\u3044\u3066 <strong>\u53ce\u5165<\/strong>:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u53ce\u5165\u30bf\u30a4\u30d7<\/strong><\/td><td><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u56fd\u5185\u30ec\u30fc\u30c8<\/strong><\/td><td><strong>\u79df\u7a0e\u6761\u7d04\u7a0e\u7387<\/strong><\/td><td><strong>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u56fd\u5185\u30ec\u30fc\u30c8<\/strong><\/td><td><strong>\u79df\u7a0e\u6761\u7d04\u7a0e\u7387<\/strong><\/td><\/tr><tr><td><strong>\u914d\u5f53\u91d1<\/strong><\/td><td>20%<\/td><td>10% (&ge;25% \u6240\u6709)&lt;br&gt;15% (<strong>\u305d\u306e\u4ed6\u306e\u4e8b\u4f8b<\/strong>)<\/td><td>0%*<\/td><td>0%*<\/td><\/tr><tr><td><strong>\u8208\u5473<\/strong><\/td><td>20%<\/td><td>10%&lt;br&gt;0% (<strong>\u653f\u5e9c\u6a5f\u95a2<\/strong>)<\/td><td>15%**<\/td><td>10%<\/td><\/tr><tr><td><strong>\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3<\/strong> (<strong>\u5de5\u696d\u7528\u5546\u696d<\/strong>)<\/td><td>20%<\/td><td>10%<\/td><td>10%<\/td><td>10%<\/td><\/tr><tr><td><strong>\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3<\/strong> (\u8457\u4f5c\u6a29\u30fb\u7279\u8a31\uff09<\/td><td>20%<\/td><td>10%<\/td><td>10%<\/td><td>10%<\/td><\/tr><tr><td><strong>\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3<\/strong> (\u8a2d\u5099\uff0f\u6280\u8853\uff09<\/td><td>20%<\/td><td>8%<\/td><td>10%<\/td><td>8%<\/td><\/tr><tr><td><strong>\u652f\u5e97\u5229\u76ca\u7a0e<\/strong><\/td><td>20%<\/td><td>10%<\/td><td>\u8a72\u5f53\u306a\u3057<\/td><td>\u8a72\u5f53\u306a\u3057<\/td><\/tr><tr><td><strong>\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3<\/strong><\/td><td>\u5909\u52d5\u3042\u308a<\/td><td><strong>\u514d\u9664<\/strong>\/** \u6761\u4ef6\u4ed8\u304d<\/td><td>0%***<\/td><td><strong>\u514d\u9664<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><em>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306f\u4e00\u822c\u7684\u306b <\/em><strong><em>\u6e90\u6cc9\u5fb4\u53ce\u7a0e<\/em><\/strong><em> \u975e\u5c45\u4f4f\u8005\u3078\u306e\u914d\u5f53\u91d1 <\/em>*\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e <strong>\u6e90\u6cc9\u5fb4\u53ce\u7a0e<\/strong> \u30aa\u30f3 <strong>\u95a2\u5fc3<\/strong> \u4e3b\u306b\u7279\u5b9a\u306e\u6709\u4fa1\u8a3c\u5238\u306b\u9069\u7528\u3055\u308c\u308b ***\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306f\u901a\u5e38\u8ab2\u7a0e\u3057\u306a\u3044 <strong>\u3058\u3087\u3046\u3068\u3057\u3087\u3068\u304f<\/strong> \u975e\u5c45\u4f4f\u8005\u5411\u3051<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"special-categories\"><strong>\u7279\u5225\u30ab\u30c6\u30b4\u30ea\u30fc<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u79d1\u5b66\u6a5f\u5668<\/strong>:\u306e\u8cc7\u683c\u3092\u5f97\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002 <strong>\u514d\u7a0e<\/strong> \u7279\u5b9a\u306e <strong>\u95a2\u9023\u6761\u9805<\/strong><\/li>\n\n\n\n<li><strong>\u30c6\u30ec\u30d3\u307e\u305f\u306f\u30e9\u30b8\u30aa\u653e\u9001<\/strong> <strong>\u8457\u4f5c\u6a29\u4f7f\u7528\u6599<\/strong>:\u5bfe\u8c61 <strong>\u5de5\u696d\u7528\u5546\u696d<\/strong> \u6599\u91d1<\/li>\n\n\n\n<li><strong>\u30b7\u30cd\u30de\u30c8\u30b0\u30e9\u30d5\u6620\u753b<\/strong>:\u4e00\u822c\u7684\u306b\u8ab2\u7a0e\u5bfe\u8c61 <strong>\u8457\u4f5c\u6a29\u4f7f\u7528\u6599<\/strong> \u901a\u5e38\u6599\u91d1<\/li>\n\n\n\n<li><strong>\u56fd\u50b5<\/strong>: <strong>\u53d7\u53d6\u5229\u606f<\/strong> \u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002 <strong>\u514d\u7a0e<\/strong><\/li>\n\n\n\n<li><strong>\u8239\u8236\u306e\u904b\u822a<\/strong> \u3067 <strong>\u56fd\u969b\u4ea4\u901a<\/strong>:\u4e00\u822c\u7684\u306b <strong>\u30a8\u30b0\u30bc\u30f3\u30d7\u30c8<\/strong> \u3088\u308a <strong>\u7a0e\u91d1<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"key-eligibility-requirements\"><strong>\u4e3b\u306a\u5fdc\u52df\u8cc7\u683c<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u53d7\u76ca\u8005<\/strong> \u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u304c\u5fc5\u8981\u3067\u3059\u3002 <strong>\u53ce\u5165<\/strong> \u30bf\u30a4\u30d7<\/li>\n\n\n\n<li><strong>\u4e3b\u76ee\u7684\u30c6\u30b9\u30c8<\/strong>:\u30a2\u30ec\u30f3\u30b8\u30e1\u30f3\u30c8\u306b\u306f <strong>\u7a0e\u91d1<\/strong> \u56de\u907f\u304c\u4e3b\u76ee\u7684<\/li>\n\n\n\n<li>\u7269\u8cea\u306e\u8981\u4ef6\u5b9f\u969b\u306e\u696d\u52d9\u304c\u5fc5\u8981 <strong>\u5c0a\u91cd<\/strong> \u306b\u5bfe\u3059\u308b <strong>\u53ce\u5165<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"anti-abuse-substance-principal-purpose-test\"><strong>\u4e71\u7528\u30fb\u7269\u8cea\u5bfe\u7b56\uff08\u4e3b\u76ee\u7684\u30c6\u30b9\u30c8\uff09<\/strong><\/h2>\n\n\n\n<p>\u306b\u3064\u3044\u3066 <strong>\u79df\u7a0e\u6761\u7d04<\/strong> \u7d66\u4ed8\u306f\u81ea\u52d5\u7684\u3067\u306f\u306a\u304f\u3001\u305d\u308c\u306b\u5024\u3059\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u6feb\u7528\u9632\u6b62\u30eb\u30fc\u30eb\u306f\u3001\u4fdd\u967a\u6599\u3092\u5b89\u304f\u3059\u308b\u305f\u3081\u3060\u3051\u306b\u4eba\u70ba\u7684\u306a\u4ed5\u7d44\u307f\u3092\u4f5c\u308b\u3053\u3068\u3092\u963b\u6b62\u3059\u308b\u3002 <strong>\u7a0e\u7387<\/strong> \u305d\u3057\u3066 <strong>\u8131\u7a0e<\/strong> \u7591\u60d1\u3060\u3002<\/p>\n\n\n\n<p><strong>\u4e3b\u76ee\u7684\u30c6\u30b9\u30c8\uff08PPT\uff09\uff1a<\/strong> \u3053\u308c\u304c\u5927\u304d\u306a\u554f\u984c\u3060\u3002\u3082\u3057 <strong>\u79df\u7a0e\u6761\u7d04<\/strong> \u306e\u3072\u3068\u3064\u3067\u3042\u308b\u3002 <strong>\u4e3b\u76ee\u7684<\/strong> \u3042\u306a\u305f\u306e\u30d3\u30b8\u30cd\u30b9\u69cb\u9020\u3067\u306f\u3001\u62d2\u5426\u3055\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u305d\u306e <strong>\u95a2\u4fc2\u5f53\u5c40<\/strong> \u306b\u6ce8\u76ee\u3059\u308b\u3002 <strong>\u95a2\u9023\u3059\u308b\u4e8b\u5b9f<\/strong> \u3092\u542b\u3080\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u69cb\u9020\u306e\u5546\u696d\u7684\u6839\u62e0<\/li>\n\n\n\n<li>\u305d\u308c\u304c\u306a\u3051\u308c\u3070\u3001\u3053\u306e\u69cb\u9020\u306f\u5b58\u5728\u3057\u306a\u304b\u3063\u305f\u3060\u308d\u3046\u3002 <strong>\u7a0e\u91d1<\/strong> \u30e1\u30ea\u30c3\u30c8<\/li>\n\n\n\n<li>\u6761\u7d04\u52a0\u76df\u56fd\u3067\u306e\u4e8b\u696d\u5185\u5bb9<\/li>\n<\/ul>\n\n\n\n<p><strong>\u53d7\u76ca\u8005\u306e\u8981\u4ef6<\/strong> \u306e\u672c\u5f53\u306e\u6240\u6709\u8005\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002 <strong>\u53ce\u5165<\/strong>.\u3082\u3057\u3001\u3042\u306a\u305f\u304c\u305f\u3060\u914d\u5f53\u91d1\u3092\u53d7\u3051\u53d6\u308a\u3001\u305d\u308c\u3092\u4ed6\u306e\u8ab0\u304b\u306b\u6e21\u305d\u3046\u3068\u3057\u3066\u3044\u308b\u306e\u306a\u3089\u3001\u304a\u305d\u3089\u304f\u3042\u306a\u305f\u306f\u305d\u306e\u3088\u3046\u306a\u4eba\u3067\u306f\u306a\u3044\u3060\u308d\u3046\u3002 <strong>\u53d7\u76ca\u8005<\/strong> \u30a2\u30f3\u30c0\u30fc <strong>\u79df\u7a0e\u6761\u7d04<\/strong> <strong>\u898f\u5b9a<\/strong>.<\/p>\n\n\n\n<p><strong>\u5b9f\u4f53\u8981\u4ef6-\u7a0e\u52d9\u5f53\u5c40\u304c\u6c42\u3081\u308b\u3082\u306e<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5b9f\u969b\u306e\u4e8b\u696d\u904b\u55b6\u3068\u6d3b\u52d5<\/li>\n\n\n\n<li>\u73fe\u5730\u306e\u7d4c\u55b6\u9663\u304c\u5b9f\u969b\u306e\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3063\u3066\u3044\u308b<\/li>\n\n\n\n<li>\u6709\u610f\u7fa9\u306a\u4ed5\u4e8b\u3092\u3059\u308b\u5f93\u696d\u54e1 <strong>\u79d1\u5b66\u7814\u7a76<\/strong> \u307e\u305f\u306f <strong>\u30b5\u30fc\u30d3\u30b9<\/strong><\/li>\n\n\n\n<li>\u30aa\u30d5\u30a3\u30b9\u3084\u5e97\u8217\u306a\u3069\u306e\u7269\u7406\u7684\u306a\u5b58\u5728 <strong>\u79d1\u5b66\u6a5f\u5668<\/strong><\/li>\n\n\n\n<li>\u72ec\u7acb\u3057\u305f\u610f\u601d\u6c7a\u5b9a\u6a29<\/li>\n<\/ul>\n\n\n\n<p><strong>\u7d66\u4ed8\u62d2\u5426\u306e\u5f15\u304d\u91d1\u3068\u306a\u308b\u30ec\u30c3\u30c9\u30d5\u30e9\u30c3\u30b0<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u306e\u306a\u3044\u30b7\u30a7\u30eb\u4f1a\u793e <strong>\u540c\u69d8\u306e\u64cd\u4f5c<\/strong> \u307e\u305f\u306f\u7269\u8cea<\/li>\n\n\n\n<li>\u3092\u6e1b\u3089\u3059\u305f\u3081\u3060\u3051\u306b\u5b58\u5728\u3059\u308b\u69cb\u9020\u7269\u3067\u3042\u308b\u3002 <strong>\u8ab2\u7a0e<\/strong><\/li>\n\n\n\n<li>\u5546\u696d\u7684\u5408\u7406\u6027\u306e\u6b20\u5982 <strong>\u7a0e\u91d1<\/strong> <strong>\u5229\u76ca<\/strong><\/li>\n\n\n\n<li>\u672c\u5f53\u3067\u306f\u306a\u3044 <strong>\u30b5\u30fc\u30d3\u30b9<\/strong> \u6761\u7d04\u56fd\u306b\u898f\u5b9a<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"step-by-step-claiming-benefits-both-directions\"><strong>\u30b9\u30c6\u30c3\u30d7\u30fb\u30d0\u30a4\u30fb\u30b9\u30c6\u30c3\u30d7\u7d66\u4ed8\u91d1\u8acb\u6c42\uff08\u4e21\u65b9\u5411\uff09<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties-1024x536.jpg\" alt=\"Step-by-step infographic showing how Singapore residents can claim tax treaty benefits on Indonesian income.\" class=\"wp-image-39439\" srcset=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties-1024x536.jpg 1024w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties-64x33.jpg 64w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties-300x157.jpg 300w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties-768x402.jpg 768w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties-18x9.jpg 18w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties-600x314.jpg 600w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"receiving-income-from-indonesia-youre-in-singapore\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u304b\u3089\u306e\u53ce\u5165\uff08\u3042\u306a\u305f\u306f\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u3044\u307e\u3059\uff09<\/strong><\/h3>\n\n\n\n<p><strong>\u30b9\u30c6\u30c3\u30d71\uff1a\u53c2\u52a0\u8cc7\u683c\u306e\u78ba\u8a8d<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u4eba\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b <strong>\u7a0e\u91d1<\/strong> \u5c45\u4f4f\u8005<\/li>\n\n\n\n<li>\u3092\u78ba\u8a8d\u3059\u308b\u3002 <strong>\u53ce\u5165<\/strong> \u30bf\u30a4\u30d7\u306f <strong>\u79df\u7a0e\u6761\u7d04<\/strong> \u30e1\u30ea\u30c3\u30c8<\/li>\n\n\n\n<li>\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b <strong>\u79df\u7a0e\u6761\u7d04<\/strong> <strong>\u7a0e\u7387<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>\u30b9\u30c6\u30c3\u30d72\uff1a\u66f8\u985e\u306e\u6e96\u5099<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>IRAS\u304b\u3089\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u4f4f\u6c11\u7968\u3092\u53d6\u5f97\u3059\u308b<\/li>\n\n\n\n<li>\u304c\u3042\u308b\u3002 <strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7d0d\u7a0e\u8005<\/strong> DGT-1\u307e\u305f\u306fDGT-2\u30d5\u30a9\u30fc\u30e0\u3092\u6e96\u5099\u3059\u308b<\/li>\n\n\n\n<li>\u306e\u8a3c\u62e0\u3092\u63d0\u793a\u3059\u308b\u3002 <strong>\u53d7\u76ca\u8005<\/strong> \u30b9\u30c6\u30fc\u30bf\u30b9<\/li>\n\n\n\n<li>\u306b\u3064\u3044\u3066 <strong>\u8457\u4f5c\u6a29\u4f7f\u7528\u6599<\/strong>:\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u6307\u5b9a\u3059\u308b\u3002 <strong>\u5de5\u696d\u7528\u3001\u5546\u696d\u7528\u3001\u79d1\u5b66\u7528<\/strong> \u4f7f\u7528<\/li>\n<\/ul>\n\n\n\n<p><strong>\u30b9\u30c6\u30c3\u30d73\uff1a\u652f\u6255\u3044\u524d\u306b\u63d0\u51fa<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2 <strong>\u7559\u4fdd<\/strong> \u4ee3\u7406\u5e97\u306f\u652f\u6255\u3044\u524d\u306b\u30d5\u30a9\u30fc\u30e0\u3092\u5165\u624b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u78ba\u4fdd\u3059\u308b <strong>\u7dcf\u984d<\/strong> \u8a08\u7b97\u306f\u6b63\u3057\u3044<\/li>\n\n\n\n<li>\u306e\u305f\u3081\u306b\u30b3\u30d4\u30fc\u3092\u53d6\u3063\u3066\u304a\u304f\u3002 <strong>\u95a2\u4fc2\u5f53\u5c40<\/strong> \u898b\u76f4\u3059\u3068<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"receiving-income-from-singapore-youre-in-indonesia\"><strong>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u304b\u3089\u306e\u53ce\u5165\uff08\u3042\u306a\u305f\u306f\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u3044\u307e\u3059\uff09<\/strong><\/h3>\n\n\n\n<p><strong>\u30b9\u30c6\u30c3\u30d71\uff1a\u79df\u7a0e\u6761\u7d04\u9069\u683c\u6027\u306e\u78ba\u8a8d<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u3042\u306a\u305f\u304c <strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u7a0e<\/strong> \u5c45\u4f4f\u8005<\/li>\n\n\n\n<li>\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3002 <strong>\u53ce\u5165<\/strong> \u3069\u306e\u3088\u3046\u306a\u8cc7\u683c\u304c\u3042\u308b\u306e\u304b\uff1f <strong>\u7a0e\u7387<\/strong> \u9069\u7528<\/li>\n\n\n\n<li>\u306e\u8a3c\u62e0\u3092\u96c6\u3081\u308b\u3002 <strong>\u53d7\u76ca\u8005<\/strong> \u30b9\u30c6\u30fc\u30bf\u30b9<\/li>\n<\/ul>\n\n\n\n<p><strong>\u30b9\u30c6\u30c3\u30d72\uff1a\u66f8\u985e\u306e\u63d0\u51fa<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4f4f\u6c11\u7968\u3092\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u652f\u6255\u4eba\u306b\u6e21\u3059\u3002<\/li>\n\n\n\n<li>IRAS\u306eDTA\u6551\u6e08\u624b\u7d9a\u304d\u306b\u5f93\u3046\u3002 <strong>\u6e90\u6cc9\u5fb4\u53ce\u7a0e<\/strong> \u524a\u6e1b<\/li>\n\n\n\n<li>\u306b\u3064\u3044\u3066 <strong>\u3058\u3087\u3046\u3068\u3057\u3087\u3068\u304f<\/strong>:\u3092\u6c7a\u5b9a\u3059\u308b\u3002 <strong>\u30a8\u30b0\u30bc\u30f3\u30d7\u30c8<\/strong> \u6761\u7d04\u306e\u4e0b\u3067 <strong>\u898f\u5b9a<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"worked-examples-crystal-clear-scenarios\"><strong>\u5b9f\u4f8b\uff08\u660e\u78ba\u306a\u30b7\u30ca\u30ea\u30aa\uff09<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"example-1-industrial-software-royalty-from-indonesia-to-a-singapore-company\"><strong>\u4f8b1\uff1a\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u304b\u3089\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u4f01\u696d\u3078\u306e\u7523\u696d\u7528\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u4f7f\u7528\u6599<\/strong><\/h3>\n\n\n\n<p><strong>\u30bb\u30c3\u30c8\u30a2\u30c3\u30d7<\/strong> \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u4f1a\u793e\u30e9\u30a4\u30bb\u30f3\u30b9 <strong>\u5de5\u696d\u7528\u5546\u696d<\/strong> \u306e\u6280\u8853\u3092\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u30e1\u30fc\u30ab\u30fc\u306b\u5e74\u9593$50\u4e07\u30c9\u30eb\u3067\u8b72\u6e21\u3057\u305f\u3002<\/p>\n\n\n\n<p><strong>\u79df\u7a0e\u6761\u7d04\u304c\u306a\u3044\u5834\u5408\uff08\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u56fd\u5185\u6cd5\u306e\u7a0e\u7387\uff09\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6e90\u6cc9\u5fb4\u53ce\u7a0e<\/strong>:$500,000 \u00d7 20% = $100,000<\/li>\n\n\n\n<li>\u6b63\u5473\u53d7\u53d6\u984d$400,000<\/li>\n<\/ul>\n\n\n\n<p><strong>\u79df\u7a0e\u6761\u7d04\u306e\u7279\u5178\u4ed8\u304d\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5de5\u696d\u7528\u30b3\u30de\u30fc\u30b7\u30e3\u30eb<\/strong> <strong>\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3<\/strong> <strong>\u7a0e\u7387<\/strong>: 10%<\/li>\n\n\n\n<li><strong>\u6e90\u6cc9\u5fb4\u53ce\u7a0e<\/strong>:$500,000 \u00d7 10% = $50,000<\/li>\n\n\n\n<li>\u6b63\u5473\u53d7\u53d6\u984d$450,000<\/li>\n\n\n\n<li><strong>\u3042\u306a\u305f\u306e\u8caf\u91d1$50,000<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>\u4e8b\u52d9\u51e6\u7406\u306e\u6d41\u308c\uff1a<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u8a2d\u7acb <strong>\u53d7\u76ca\u8005<\/strong> \u30b9\u30c6\u30fc\u30bf\u30b9<\/li>\n\n\n\n<li>IRAS\u304b\u3089\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306eCOR\u3092\u5165\u624b<\/li>\n\n\n\n<li>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u30e9\u30a4\u30bb\u30f3\u30b7\u30fc\u304cDGT-1\u30d5\u30a9\u30fc\u30e0\u3092\u6e96\u5099<\/li>\n\n\n\n<li>\u6307\u5b9a\u3059\u308b <strong>\u5de5\u696d\u30fb\u5546\u696d<\/strong> \u6027\u8cea <strong>\u8457\u4f5c\u6a29\u4f7f\u7528\u6599<\/strong><\/li>\n\n\n\n<li><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u7a0e<\/strong> \u5f53\u5c40\u306f10%\u3092\u9069\u7528\u3059\u308b\u3002 <strong>\u7a0e\u7387<\/strong><\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"example-2-interest-paid-to-singapore-government-institution\"><strong>\u4f8b2\uff1a\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u653f\u5e9c\u6a5f\u95a2\u3078\u306e\u652f\u6255\u5229\u606f<\/strong><\/h3>\n\n\n\n<p><strong>\u30bb\u30c3\u30c8\u30a2\u30c3\u30d7<\/strong> \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u4eba <strong>\u9271\u696d\u90e8\u9580<\/strong> \u304b\u3089$2\u767e\u4e07\u30c9\u30eb\u3092\u501f\u308a\u5165\u308c\u308b\u3002 <strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u9280\u884c<\/strong> 8%\u306e\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u652f\u5e97 <strong>\u95a2\u5fc3<\/strong> \u6bce\u5e74<\/p>\n\n\n\n<p><strong>\u79df\u7a0e\u6761\u7d04\u306a\u3057\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5e74\u9593 <strong>\u95a2\u5fc3<\/strong>: $160,000<\/li>\n\n\n\n<li><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u7a0e<\/strong> <strong>\u7559\u4fdd<\/strong>:$160,000 \u00d7 20% = $32,000<\/li>\n\n\n\n<li><strong>\u53d7\u53d6\u5229\u606f<\/strong>: $128,000<\/li>\n<\/ul>\n\n\n\n<p><strong>\u79df\u7a0e\u6761\u7d04\u4ed8\uff08\u653f\u5e9c\u514d\u9664\uff09\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7387<\/strong>:0%\uff08\u4e88\u9078\u7528 <strong>\u653f\u5e9c\u6a5f\u95a2<\/strong>)<\/li>\n\n\n\n<li><strong>\u53d7\u53d6\u5229\u606f<\/strong>: $160,000<\/li>\n\n\n\n<li><strong>\u3042\u306a\u305f\u306e\u7bc0\u7a0e$32,000<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>\u5fc5\u8981\u306a\u66f8\u985e<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8a3c\u660e <strong>\u653f\u5e9c<\/strong> \u30a8\u30f3\u30c6\u30a3\u30c6\u30a3\u30b9\u30c6\u30fc\u30bf\u30b9<\/li>\n\n\n\n<li>\u8cc7\u683c\u8a3c\u660e\u66f8 <strong>\u514d\u7a0e<\/strong><\/li>\n\n\n\n<li>\u9069\u5207\u306aDGT\u30d5\u30a9\u30fc\u30e0\u3092\u63d0\u51fa <strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u7a0e<\/strong> \u5f53\u5c40<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"example-3-branch-profit-tax-on-after-tax-profits\"><strong>\u4f8b3\uff1a\u7a0e\u5f15\u304d\u5f8c\u5229\u76ca\u306b\u5bfe\u3059\u308b\u652f\u5e97\u5229\u76ca\u7a0e<\/strong><\/h3>\n\n\n\n<p><strong>\u30bb\u30c3\u30c8\u30a2\u30c3\u30d7<\/strong> \u3042\u306a\u305f\u306e\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u306e\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u652f\u5e97\u304c$1\u767e\u4e07\u30c9\u30eb\u306e\u5229\u76ca\u3092\u5f97\u305f\u306e\u3067\u3001\u305d\u308c\u3092\u9001\u91d1\u3057\u305f\u3044\u3002 <strong>\u7a0e\u5f15\u304d\u5f8c\u5229\u76ca<\/strong> \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u623b\u308b<\/p>\n\n\n\n<p><strong>\u56fd\u5185\u6cd5\u306e\u4e0b\u3067\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u652f\u5e97\u5229\u76ca\u7a0e<\/strong>:$1,000,000 \u00d7 15% = $150,000<\/li>\n\n\n\n<li>\u9001\u91d1\u53ef\u80fd\u984d <strong>\u7a0e\u5f15\u304d\u5f8c\u5229\u76ca<\/strong>: $850,000<\/li>\n<\/ul>\n\n\n\n<p><strong>\u65b0\u79df\u7a0e\u6761\u7d04\u306e\u4e0b\u3067<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u652f\u5e97\u5229\u76ca\u7a0e\u7387<\/strong>:$1,000,000 \u00d7 10% = $100,000<\/li>\n\n\n\n<li>\u9001\u91d1\u53ef\u80fd\u984d <strong>\u7a0e\u5f15\u304d\u5f8c\u5229\u76ca<\/strong>: $900,000<\/li>\n\n\n\n<li><strong>\u3042\u306a\u305f\u306e\u7bc0\u7a0e$50,000<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"example-4-capital-gains-on-shares-traded\"><strong>\u4f8b4\uff1a\u58f2\u8cb7\u682a\u5f0f\u306e\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3<\/strong><\/h3>\n\n\n\n<p><strong>\u30bb\u30c3\u30c8\u30a2\u30c3\u30d7<\/strong> \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u6295\u8cc7\u4f1a\u793e <strong>\u58f2\u8cb7\u9ad8<\/strong> \u30b8\u30e3\u30ab\u30eb\u30bf\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3057\u3001$300,000\u30c9\u30eb\u3092\u5b9f\u73fe\u3057\u305f\u3002 <strong>\u5229\u76ca<\/strong> \u30bb\u30fc\u30eb\u304b\u3089\u3002<\/p>\n\n\n\n<p><strong>\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304f\u5206\u6790\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3<\/strong> \u3088\u308a <strong>\u58f2\u8cb7\u9ad8<\/strong> \u516c\u8a8d\u53d6\u5f15\u6240<\/li>\n\n\n\n<li>\u4e00\u822c\u7684\u306b <strong>\u30a8\u30b0\u30bc\u30f3\u30d7\u30c8<\/strong> \u30a2\u30f3\u30c0\u30fc <strong>\u79df\u7a0e\u6761\u7d04<\/strong> <strong>\u898f\u5b9a<\/strong><\/li>\n\n\n\n<li><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u7a0e<\/strong>:$0\uff08\u5bfe\u96fb\u4f4d <strong>\u56fd\u5185\u6cd5<\/strong> <strong>\u8ab2\u7a0e<\/strong>)<\/li>\n\n\n\n<li>\u3042\u306a\u305f\u306e <strong>\u5229\u76ca<\/strong>:\u30d5\u30eb <strong>\u5229\u76ca<\/strong> \u4fdd\u6301<\/li>\n<\/ul>\n\n\n\n<p><strong>\u4e3b\u306a\u8981\u4ef6<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u682a\u5f0f<\/strong> \u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002 <strong>\u8cbf\u6613<\/strong> \u516c\u8a8d\u53d6\u5f15\u6240<\/li>\n\n\n\n<li><strong>\u53d7\u76ca\u8005<\/strong> \u6761\u7d04\u5c45\u4f4f\u8005\u3067\u3042\u308b\u3053\u3068<\/li>\n\n\n\n<li><strong>\u4e3b\u8981\u76ee\u7684\u30c6\u30b9\u30c8<\/strong> 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