{"id":468056,"date":"2024-02-06T16:37:27","date_gmt":"2024-02-06T08:37:27","guid":{"rendered":"https:\/\/law.asia\/?p=468056"},"modified":"2025-03-18T12:51:29","modified_gmt":"2025-03-18T04:51:29","slug":"gst-burden-japanese-corporate-guarantees","status":"publish","type":"post","link":"https:\/\/law.asia\/ja\/gst-burden-japanese-corporate-guarantees\/","title":{"rendered":"\u89aa\u4f1a\u793e\u4fdd\u8a3c\u3092\u884c\u3046\u65e5\u672c\u4f01\u696d\u304c\u8ca0\u3046\u4e88\u671f\u305b\u306cGST\u7d0d\u7a0e\u7fa9\u52d9"},"content":{"rendered":"<div style=\"width: 640px;\" class=\"wp-video\"><!--[if lt IE 9]><script>document.createElement('video');<\/script><![endif]-->\n<video class=\"wp-video-shortcode\" id=\"video-468056-1\" width=\"640\" height=\"360\" poster=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/01\/Reena-Asthana-Khair-Thumbnail.jpg\" preload=\"metadata\" controls=\"controls\"><source type=\"video\/mp4\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/01\/The-unexpected-GST-burden-on-Japanese-corporate-guarantees-Reena-Asthana-Khair.mp4?_=1\" \/><a href=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/01\/The-unexpected-GST-burden-on-Japanese-corporate-guarantees-Reena-Asthana-Khair.mp4\">https:\/\/law.asia\/wp-content\/uploads\/2024\/01\/The-unexpected-GST-burden-on-Japanese-corporate-guarantees-Reena-Asthana-Khair.mp4<\/a><\/video><\/div>\n<p style=\"text-align: justify;\"><span class=\"custom-dropcap-orange vantage-orange\">\u7269<\/span>\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u7a0e\uff08GST\uff09\u306f\u91d1\u878d\u30bb\u30af\u30bf\u30fc\u3084\u6c11\u9593\u4f01\u696d\u306b\u3068\u3063\u3066\u30b2\u30fc\u30e0\u30c1\u30a7\u30f3\u30b8\u30e3\u30fc\u3067\u3057\u305f\u3002\u5148\u822c\u306eGST\u6539\u6b63\u306b\u3088\u308a\u3001\u30a4\u30f3\u30c9\u306e\u65e5\u7cfb\u4f01\u696d\u306f\u3001\u89aa\u4f1a\u793e\u4fdd\u8a3c\u306b\u95a2\u3059\u308b\u8ab2\u7a0e\u65b9\u6cd5\u3092\u306f\u3058\u3081\u3068\u3057\u3066\u3001\u91cd\u5927\u306a\u5f71\u97ff\u3092\u53d7\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u89aa\u4f1a\u793e\u4fdd\u8a3c\u306f\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306b\u304a\u3044\u3066\u6975\u3081\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u62c5\u3063\u3066\u304a\u308a\u3001\u5927\u898f\u6a21\u306a\u30d9\u30f3\u30c1\u30e3\u30fc\u4e8b\u696d\u306e\u8cc7\u91d1\u8abf\u9054\u3001\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30ea\u30f3\u30b0\u3001\u5b9f\u73fe\u53ef\u80fd\u6027\u3092\u5de6\u53f3\u3059\u308b\u4e3b\u306a\u8981\u56e0\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u53d6\u308a\u6c7a\u3081\u3067\u306f\u3001\u89aa\u4f1a\u793e\u304c\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u3001\u5b50\u4f1a\u793e\u3001\u5408\u5f01\u4f1a\u793e\u306e\u9280\u884c\u30fb\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u50b5\u52d9\u3084\u878d\u8cc7\u3092\u4fdd\u8a3c\u3057\u307e\u3059\u3002\u4fdd\u8a3c\u306f\u3001\u89aa\u4f1a\u793e\u304c\u5b50\u4f1a\u793e\u306a\u3069\u306e\u305f\u3081\u306b\u91d1\u878d\u6a5f\u95a2\u306b\u5bfe\u3057\u3066\u884c\u3046\u5951\u7d04\u3067\u3042\u308a\u3001\u5b50\u4f1a\u793e\u306a\u3069\u306e\u50b5\u52d9\u4e0d\u5c65\u884c\u6642\u306b\u5c65\u884c\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u901a\u5e38\u3001\u3053\u306e\u3088\u3046\u306a\u4fdd\u8a3c\u306e\u53d6\u308a\u6c7a\u3081\u306b\u5bfe\u3057\u3066\u3001\u89aa\u4f1a\u793e\u304c\u5bfe\u4fa1\u3092\u6c42\u3081\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u3001\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u91cd\u8981\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u8cc7\u91d1\u8abf\u9054\u3092\u5186\u6ed1\u306b\u9032\u3081\u308b\u4e0a\u3067\u3001\u89aa\u4f1a\u793e\u306b\u3088\u308b\u4fdd\u8a3c\u304c\u6226\u7565\u7684\u306b\u91cd\u8981\u3067\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<figure id=\"attachment_465367\" aria-describedby=\"caption-attachment-465367\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-465369 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/01\/Reena-Asthana-Khair-Kochhar-Co.jpg\" alt=\"Reena Asthana Khair, Kochhar &amp; Co\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-465367\" class=\"wp-caption-text\"><strong>Reena Asthana Khair<\/strong><br \/>\u30b7\u30cb\u30a2\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>Kochhar &amp; Co.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u4f01\u696d\u91d1\u878d\u306e\u5206\u91ce\u3067\u306f\u3001\u901a\u5e38\u3001\u89aa\u4f1a\u793e\u4fdd\u8a3c\u306f\u8cc7\u672c\u8abf\u9054\u306e\u5186\u6ed1\u5316\u306e\u624b\u6bb5\u3060\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u73fe\u884c\u306e\u5236\u5ea6\u3067\u306f\u3001GST\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002GST\u5be9\u8b70\u4f1a\u306e\u7b2c52\u56de\u4f1a\u5408\u304a\u3088\u3073\u4e2d\u592e\u9593\u63a5\u7a0e\u30fb\u95a2\u7a0e\u59d4\u54e1\u4f1a\u306e\u901a\u9054\u3092\u53d7\u3051\u3001\u3053\u306e\u3088\u3046\u306a\u4fdd\u8a3c\u306f\u73fe\u5728\u30012017\u5e74\u4e2d\u592e\u8ca1\u30b5\u30fc\u30d3\u30b9\u6cd5\uff08Central Goods and Services Act, 2017\uff0f\u4ee5\u4e0b\u3001\u300cCGS\u6cd5\u300d\uff09\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\uff29\u306b\u5f93\u3044\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3068\u3057\u3066\u51e6\u7406\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u7121\u511f\u3067\u63d0\u4f9b\u3055\u308c\u308b\u4fdd\u8a3c\u3082\u542b\u307e\u308c\u3066\u304a\u308a\u3001\u7a0e\u52d9\u4e0a\u306e\u53d6\u308a\u6271\u3044\u304c\u5927\u5e45\u306b\u5909\u66f4\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">\u30b5\u30fc\u30d3\u30b9\u7a0e\u306b\u95a2\u3059\u308b\u4ee5\u524d\u306e\u5236\u5ea6\u3067\u306f\u3001Commissioner of CGST and Central Excise\u5bfeM\/s Edelweiss Financial Services Ltd.\u306e\u88c1\u5224\u306b\u304a\u3044\u3066\u6700\u9ad8\u88c1\u5224\u6240\u304c\u5224\u793a\u3057\u305f\u3068\u304a\u308a\u3001\u7121\u511f\u306e\u89aa\u4f1a\u793e\u4fdd\u8a3c\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u73fe\u884c\u306eGST\u5236\u5ea6\u3067\u306f\u72b6\u6cc1\u306f\u7570\u306a\u308a\u307e\u3059\u3002CGS\u6cd5\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\uff29\u7b2c\uff12\u9805\u3067\u306f\u3001\u4e8b\u696d\u306e\u904e\u7a0b\u3067\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u3067\u63d0\u4f9b\u3055\u308c\u308b\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u7121\u511f\u3067\u3042\u3063\u3066\u3082\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u306e\u5b9a\u6b3e\u306b\u3001\u89aa\u4f1a\u793e\u4fdd\u8a3c\u304c\u4ed8\u5e2f\u7684\u307e\u305f\u306f\u4ed8\u968f\u7684\u306a\u4e8b\u696d\u76ee\u7684\u3068\u3057\u3066\u8a18\u8f09\u3055\u308c\u308b\u3053\u3068\u3082\u591a\u3044\u305f\u3081\u3001\u89aa\u4f1a\u793e\u4fdd\u8a3c\u306f\u4e8b\u696d\u95a2\u9023\u6d3b\u52d5\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u6539\u6b63\u306f\u3001\u4ee5\u524d\u306f\u975e\u8ab2\u7a0e\u306e\u8acb\u6c42\u6a29\u3068\u307f\u306a\u3055\u308c\u3066\u3044\u305f\u89aa\u4f1a\u793e\u4fdd\u8a3c\u306e\u8ab2\u7a0e\u6027\u306b\u95a2\u3059\u308b\u3001\u9577\u5e74\u306e\u8ad6\u4e89\u3092\u7d42\u7d50\u3055\u305b\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u6539\u6b63\u5f8c\u306eCGST\u898f\u5247\u7b2c28\u6761\u306b\u306f\u3001\u89aa\u4f1a\u793e\u4fdd\u8a3c\u306e\u8ab2\u7a0e\u5bfe\u8c61\u984d\u306e\u6c7a\u5b9a\u306b\u95a2\u3059\u308b\u898f\u5b9a\u304c\u65b0\u305f\u306b\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f\u3002\u3053\u306e\u898f\u5b9a\u3067\u306f\u3001\u4fdd\u8a3c\u984d\u306e\uff11\uff05\u3068\u5b9f\u969b\u306e\u5bfe\u4fa1\u306e\u3046\u3061\u91d1\u984d\u306e\u5927\u304d\u3044\u65b9\u304c\u8ab2\u7a0e\u5bfe\u8c61\u984d\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u30a4\u30f3\u30c9\u5b50\u4f1a\u793e\u306b\u4fdd\u8a3c\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u984d\u304c\u3001\u8457\u3057\u304f\u5897\u52a0\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<figure id=\"attachment_465371\" aria-describedby=\"caption-attachment-465371\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-465373 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/01\/Vrinda-Bagaria-Kochhar-Co.jpg\" alt=\"Vrinda Bagaria, Kochhar &amp; Co\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-465371\" class=\"wp-caption-text\"><strong>Vrinda Bagaria<\/strong><br \/>\u30b7\u30cb\u30a2\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8<br \/>Kochhar &amp; Co.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u65e5\u672c\u4f01\u696d\u306f\u3001\u89aa\u4f1a\u793e\u4fdd\u8a3c\u306e\u8a55\u4fa1\u3068\u8ab2\u7a0e\u306b\u95a2\u3057\u3066\u8907\u96d1\u306aGST\u5236\u5ea6\u306b\u5bfe\u5fdc\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u30a4\u30f3\u30c9\u4f01\u696d\u304c\u63d0\u4f9b\u3059\u308b\u4fdd\u8a3c\u3068\u3001\u65e5\u672c\u4f01\u696d\u306a\u3069\u306e\u5916\u56fd\u4f01\u696d\u304c\u63d0\u4f9b\u3059\u308b\u4fdd\u8a3c\u306e\u53d6\u308a\u6271\u3044\u306f\u3001\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002\u5916\u56fd\u4f01\u696d\u306e\u5834\u5408\u3001\u89aa\u4f1a\u793e\u4fdd\u8a3c\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u8f38\u5165\u3068\u307f\u306a\u3055\u308c\u308b\u305f\u3081\u3001GST\u306f\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u3067\u7d0d\u7a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u30b5\u30fc\u30d3\u30b9\u53d7\u9818\u8005\u3067\u3042\u308b\u30a4\u30f3\u30c9\u5b50\u4f1a\u793e\u304c\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8ca0\u3044\u307e\u3059\u3002<\/p>\n<p 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style=\"text-align: justify;\">\u3053\u306e\u3088\u3046\u306a\u8ab2\u984c\u306b\u5bfe\u51e6\u3059\u308b\u305f\u3081\u3001\u7279\u306b\u518d\u751f\u53ef\u80fd\u30a8\u30cd\u30eb\u30ae\u30fc\u3001\u5f93\u6765\u578b\u767a\u96fb\u3001\u30a2\u30eb\u30b3\u30fc\u30eb\u98f2\u6599\u3001\u77f3\u6cb9\u306a\u3069\u306e\u3001GST\u3092\u30bf\u30c3\u30af\u30b9\u30fb\u30af\u30ec\u30b8\u30c3\u30c8\u3068\u3057\u3066\u5229\u7528\u3067\u304d\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b\u30bb\u30af\u30bf\u30fc\u3067\u306f\u3001\u3055\u3089\u306a\u308b\u898f\u5b9a\u306e\u660e\u78ba\u5316\u3068\u653f\u7b56\u306e\u8abf\u6574\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<hr \/>\n<p style=\"text-align: justify;\"><span class=\"vantage-grey\"><em><strong>Reena Asthana Khair (\u5de6\uff09\u3001Kochhar &amp; Co\u30b7\u30cb\u30a2\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u3001Vrinda Bagaria\u3001\u30b7\u30cb\u30a2\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8\u3002<\/strong><\/em><\/span><\/p>\n<section class=\"format-info\">\n<p style=\"text-align: justify;\"><strong><img class=\"aligncenter size-full wp-image-229205\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2021\/04\/Kochhar-Co.jpg\" alt=\"Kochhar-&amp;-Co\" width=\"320\" height=\"99\" srcset=\"https:\/\/law.asia\/wp-content\/uploads\/2021\/04\/Kochhar-Co.jpg 320w, https:\/\/law.asia\/wp-content\/uploads\/2021\/04\/Kochhar-Co-300x93.jpg 300w\" sizes=\"(max-width: 320px) 100vw, 320px\" \/>Kochhar &amp; Co.<\/strong><br \/>\nNew Delhi (head office):<br \/>\nKochhar &amp; Co. Suite # 1120 -21,<br \/>\n11th Floor, Tower &#8211; A, DLF<br \/>\nTowers, Jasola District Center,<br \/>\nJasola &#8211; 110 025, India<br \/>\nIndia offices: New Delhi,<br \/>\nBengaluru, Mumbai, Chennai,<br \/>\nHyderabad, Gurugram and<br \/>\nChandigarh<br \/>\nOverseas offices: Dubai,<br \/>\nChicago and Singapore<br \/>\n<strong>\u9023\u7d61\u5148\u8a73\u7d30:<\/strong><br \/>\n\u96fb\u8a71: +91 11 4111 5222,<br \/>\n+91 11 4312 9300<br \/>\nE\u30e1\u30fc\u30eb: <a href=\"mailto:delhi@kochhar.com\">delhi@kochhar.com<\/a>,<br \/>\n<a href=\"mailto:info@kochhar.com\">info@kochhar.com<\/a><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u7269\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u7a0e\uff08GST\uff09\u306f\u91d1\u878d\u30bb\u30af\u30bf\u30fc\u3084\u6c11\u9593\u4f01\u696d\u306b\u3068\u3063\u3066\u30b2\u30fc\u30e0\u30c1\u30a7\u30f3\u30b8\u30e3\u30fc\u3067\u3057\u305f\u3002\u5148\u822c\u306eGST\u6539\u6b63\u306b\u3088\u308a\u3001\u30a4\u30f3\u30c9\u306e\u65e5\u7cfb\u4f01\u696d\u306f\u3001\u89aa\u4f1a\u793e\u4fdd\u8a3c\u306b\u95a2\u3059\u308b\u8ab2\u7a0e\u65b9\u6cd5\u3092\u306f\u3058\u3081\u3068\u3057\u3066\u3001\u91cd\u5927\u306a\u5f71\u97ff\u3092\u53d7\u3051\u3066\u3044\u307e\u3059\u3002 \u89aa\u4f1a\u793e\u4fdd\u8a3c\u306f\u3001\u30d7\u30ed\u30b8\u30a7<\/p>\n","protected":false},"author":7426,"featured_media":465380,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"video","meta":{"sfsi_plus_gutenberg_text_before_share":"","sfsi_plus_gutenberg_show_text_before_share":"","sfsi_plus_gutenberg_icon_type":"","sfsi_plus_gutenberg_icon_alignemt":"","sfsi_plus_gutenburg_max_per_row":"","meta-author":"Reena Asthana Khair \u2022 Vrinda Bagaria\/Kochhar & Co."},"categories":[8404,8530],"tags":[55547,79590,141407,10847,112147,139380,141532,141533],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v17.7 (Yoast SEO v17.8) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<meta name=\"description\" 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