﻿{"id":558507,"date":"2024-11-21T09:42:29","date_gmt":"2024-11-21T01:42:29","guid":{"rendered":"https:\/\/law.asia\/?p=558507"},"modified":"2025-01-23T09:47:52","modified_gmt":"2025-01-23T01:47:52","slug":"japan-corporate-tax-global-minimum","status":"publish","type":"post","link":"https:\/\/law.asia\/ja\/japan-corporate-tax-global-minimum\/","title":{"rendered":"\u65e5\u672c\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4e0a\u306e\u8ab2\u984c"},"content":{"rendered":"<table style=\"margin-top: 0px; width: 100%; overflow: hidden;\">\n<tbody>\n<tr style=\"display: flex; flex-wrap: wrap;\">\n<td style=\"width: 25%; border-right: 2px solid #ffffff; text-align: center; display: flex; align-items: center; justify-content: center; flex: 1; background: #ee2424; border-top: 2px solid #fff; border-radius: 10px; box-shadow: 0px 4px 6px rgba(0, 0, 0, 0.1);\" valign=\"middle\">\n<p style=\"margin: 0; padding: 10px 0;\"><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/law.asia\/ja\/tax-update-japan-philippines-vat-global-tax\/\"><span style=\"font-size: clamp(0.9rem, 2.5vw, 1.125rem);\"><b>\u30e1\u30a4\u30f3<\/b><\/span><\/a><\/span><\/p>\n<\/td>\n<td style=\"width: 25%; border-right: 2px solid #ffffff; text-align: center; display: flex; align-items: center; justify-content: center; flex: 1; background: #ee2424; border-top: 2px solid #fff; border-radius: 10px; box-shadow: 0px 4px 6px rgba(0, 0, 0, 0.1);\" valign=\"middle\">\n<p style=\"margin: 0; padding: 10px 0;\"><a href=\"https:\/\/law.asia\/ja\/philippines-vat-digital-services-ra-12023-update\/\"><span style=\"color: #ffffff; font-size: clamp(.9rem, 2.5vw, 1.125rem);\"><b>\u30d5\u30a3\u30ea\u30d4\u30f3<\/b><\/span><\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div style=\"text-align: justify;\"><\/div>\n<p style=\"text-align: justify;\">\u65e5\u672c\u3067\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u969b\u306b\u306f\u3001\u8ca1\u52d9\u72b6\u6cc1\u304c\u5916\u304b\u3089\u306f\u898b\u3048\u306b\u304f\u3044\u6cd5\u4eba\u5f62\u614b\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3042\u308a\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u3084\u305d\u306e\u4ed6\u306e\u8ca1\u52d9\u72b6\u6cc1\u304c\u900f\u660e\u306a\u4e8b\u696d\u4f53\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u306f\u6bd4\u8f03\u7684\u5c11\u306a\u3044\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002\u672c\u7a3f\u3067\u306f\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08CIT\uff09\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u3044\u304d\u307e\u3059\u3002\u65e5\u672c\u306e\u4e8b\u696d\u8005\u306b\u306fCIT\u306b\u52a0\u3048\u3001\u6d88\u8cbb\u7a0e\uff08VAT\uff09\u3082\u8ab2\u3055\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u539f\u5247\u3068\u3057\u3066\u65e5\u672c\u306eVAT\u7387\u306f10%\u3068\u6bd4\u8f03\u7684\u4f4e\u3044\u305f\u3081\u3001\u5b9f\u52d9\u4e0a\u3067\u306fCIT\u304cVAT\u3088\u308a\u3082\u6ce8\u76ee\u3055\u308c\u308b\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #ee2424;\"><strong>\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u5c0e\u5165<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u65e5\u672c\u306f\u3001\u7d4c\u6e08\u5354\u529b\u958b\u767a\u6a5f\u69cb\uff08OECD\uff09\u304c\u30b0\u30ed\u30fc\u30d0\u30eb\u7a0e\u6e90\u6d78\u98df\u9632\u6b62\u898f\u5247\uff08GloBE\uff09\u3092\u901a\u3058\u3066\u63d0\u6848\u3057\u305f\u300115%\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u3092\u63a1\u7528\u3057\u305f\u56fd\u306e\u4e00\u3064\u3067\u3059\u3002\u65e5\u672c\u306f\u3001GloBE\u30e2\u30c7\u30eb\u898f\u5247\u3068\u3001OECD\u304c\u767a\u8868\u3057\u305f\u8ffd\u52a0\u306e\u884c\u653f\u6307\u5c0e\u3067\u793a\u3055\u308c\u305f\u66f4\u65b0\u5185\u5bb9\u306e\u5927\u90e8\u5206\u3092\u63a1\u308a\u5165\u308c\u308b\u5f62\u3067\u3001\u56fd\u5185\u306eCIT\u95a2\u9023\u6cd5\u898f\u5236\u3092\u6539\u6b63\u3057\u307e\u3057\u305f\u3002<\/p>\n<figure id=\"attachment_537513\" aria-describedby=\"caption-attachment-537513\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-537513 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/11\/Takato-Masuda.png\" alt=\"Takato Masuda\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-537513\" class=\"wp-caption-text\"><strong>\u5897\u7530\u8cb4\u90fd\u6c0f<\/strong><br \/>\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8<br \/>\u897f\u6751\u3042\u3055\u3072\u6cd5\u5f8b\u4e8b\u52d9\u6240<br \/>\u6771\u4eac<br \/>Tel: +81 3 6250 6200<br \/>Email: t.masuda@nishimura.com<\/figcaption><\/figure>\n<p style=\"text-align: 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justify;\">\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u62e0\u70b9\u7a0e\u5236\u306f\u3001\u7279\u8a31\u3084AI\u95a2\u9023\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30fb\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u307f\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u77e5\u7684\u8ca1\u7523\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u4f9b\u4e0e\u3084\u56fd\u5185\u8ca9\u58f2\u304b\u3089\u306e\u53ce\u5165\u306f\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u3044\u308f\u3086\u308b\u7d44\u307f\u8fbc\u307f\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u306f\u5bfe\u8c61\u5916\u3067\u3059\u3002\u307e\u305f\u3001\u95a2\u9023\u4f1a\u793e\u9593\u53d6\u5f15\uff08\u5916\u56fd\u5b50\u4f1a\u793e\u3078\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u4f9b\u4e0e\u3092\u542b\u3080\uff09\u306b\u3088\u308b\u5229\u76ca\u306f\u3001\u53d6\u5f15\u304c\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3067\u884c\u308f\u308c\u305f\u5834\u5408\u3067\u3082\u9664\u5916\u3055\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u4f01\u696d\u304c\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u62e0\u70b9\u7a0e\u5236\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u7d4c\u6e08\u7523\u696d\u7701\u306b\u7533\u8acb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u540c\u7701\u306f\u7533\u8acb\u306e\u305f\u3081\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u4f5c\u6210\u4e2d\u3067\u3059\u3002\u8981\u3059\u308b\u306b\u3001\u65e5\u672c\u306e\u7a0e\u5236\u3092\u3088\u308a\u7af6\u4e89\u529b\u306e\u3042\u308b\u3082\u306e\u306b\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u3055\u3089\u306a\u308b\u6539\u5584\u304c\u5fc5\u8981\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n<section class=\"format-info\">\n<p style=\"text-align: justify;\"><img class=\"size-medium wp-image-443949 aligncenter\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2023\/09\/Nishimura-Asahi-Logo-300x174.jpg\" alt=\"Nishimura &amp; Asahi Logo\" width=\"300\" height=\"174\" srcset=\"https:\/\/law.asia\/wp-content\/uploads\/2023\/09\/Nishimura-Asahi-Logo-300x174.jpg 300w, https:\/\/law.asia\/wp-content\/uploads\/2023\/09\/Nishimura-Asahi-Logo.jpg 310w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><strong>Nishimura &amp; Asahi<\/strong><\/p>\n<p style=\"text-align: justify;\">Otemon Tower, 1-1-2 Otemachi<\/p>\n<p style=\"text-align: justify;\">Chiyoda-ku, Tokyo 100-8124, Japan<\/p>\n<p style=\"text-align: justify;\">Tel: +81 3 6250 6200<\/p>\n<p style=\"text-align: justify;\">Fax: +81 3 6250 7200<\/p>\n<p style=\"text-align: justify;\">Email: <a href=\"mailto:info@nishimura.com\">info@nishimura.com<\/a><\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www.nishimura.com\">www.nishimura.com<\/a><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u30e1\u30a4\u30f3 \u30d5\u30a3\u30ea\u30d4\u30f3 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Masuda\u3001Nishimura & Asahi"},"categories":[8404],"tags":[160634,160640,160641,160643,160639,160636,160642,160637,160633,152212,112147,132440,160638,132439,129140,160635],"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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