{"id":690886,"date":"2026-06-02T18:05:35","date_gmt":"2026-06-02T10:05:35","guid":{"rendered":"https:\/\/law.asia\/?p=690886"},"modified":"2026-06-11T18:36:57","modified_gmt":"2026-06-11T10:36:57","slug":"asian-wealth-succession-planning","status":"publish","type":"post","link":"https:\/\/law.asia\/ja\/asian-wealth-succession-planning\/","title":{"rendered":"\u5909\u5bb9\u3059\u308b\u8cc7\u7523"},"content":{"rendered":"<p style=\"text-align: justify;\"><span class=\"vantage-grey\"><em><strong>\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30a6\u30a7\u30eb\u30b9\u306e\u5927\u79fb\u52d5\u3067\u751f\u307e\u308c\u308b\u3001\u898f\u5236\u5f37\u5316\u3068\u8907\u96d1\u6027\u5897\u5927\u306e\u6469\u64e6<\/strong><\/em><\/span><\/p>\n<table id=\"navigation\" 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 #e6f3f6; text-align: center; display: flex; align-items: center; justify-content: center; flex: 1; background: #102238; border-top: 2px solid #ffffff; border-radius: 12px; box-shadow: 0px 6px 12px rgba(43,133,156,0.35);\" valign=\"middle\">\n<p style=\"margin: 0; padding: 12px 0;\"><a href=\"https:\/\/law.asia\/ja\/china-private-wealth-planning-crs-tax-succession\/\"><span style=\"color: #ffffff;\"><b>\u4e2d\u56fd<\/b><\/span><\/a><\/p>\n<\/td>\n<td style=\"width: 25%; border-right: 2px solid #e6f3f6; text-align: center; display: flex; align-items: center; justify-content: center; flex: 1; background: #102238; border-top: 2px solid #ffffff; border-radius: 12px; box-shadow: 0px 6px 12px rgba(43,133,156,0.35);\" valign=\"middle\">\n<p style=\"margin: 0; padding: 12px 0;\"><a href=\"https:\/\/law.asia\/ja\/india-family-offices-trusts-succession-planning\/\"><span style=\"color: #ffffff;\"><b>\u30a4\u30f3\u30c9<\/b><\/span><\/a><\/p>\n<\/td>\n<td style=\"width: 25%; border-right: 2px solid #e6f3f6; text-align: center; display: flex; align-items: center; justify-content: center; flex: 1; background: #102238; border-top: 2px solid #ffffff; border-radius: 12px; box-shadow: 0px 6px 12px rgba(43,133,156,0.35);\" valign=\"middle\">\n<p style=\"margin: 0; padding: 12px 0;\"><a href=\"https:\/\/law.asia\/ja\/nts-south-korea-one-person-corporations-tax\/\"><span style=\"color: #ffffff;\"><b>\u97d3\u56fd<\/b><\/span><\/a><\/p>\n<\/td>\n<td style=\"width: 25%; border-right: 2px solid #e6f3f6; text-align: center; display: flex; align-items: center; justify-content: center; flex: 1; background: #102238; border-top: 2px solid #ffffff; border-radius: 12px; box-shadow: 0px 6px 12px rgba(43,133,156,0.35);\" valign=\"middle\">\n<p style=\"margin: 0; padding: 12px 0;\"><a href=\"https:\/\/law.asia\/ja\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/\"><span style=\"color: #ffffff;\"><b>\u53f0\u6e7e<\/b><\/span><\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span style=\"color: #102238;\"><strong>\u4e2d\u56fd\u306e\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30fb\u30a6\u30a7\u30eb\u30b9\u3068\u76f8\u7d9a\u8a08\u753b\uff1a\u5909\u5316\u3057\u7d9a\u3051\u308b\u72b6\u6cc1<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">1978\u5e74\u306b\u59cb\u307e\u3063\u305f\u4e2d\u56fd\u306e\u6539\u9769\u958b\u653e\u653f\u7b56\u306f\u3001\u73fe\u4ee3\u7d4c\u6e08\u53f2\u306b\u304a\u3044\u3066\u6700\u3082\u5f71\u97ff\u529b\u306e\u5927\u304d\u3044\u500b\u4eba\u8cc7\u7523\u5f62\u6210\u306e\u6ce2\u3092\u5f15\u304d\u8d77\u3053\u3057\u307e\u3057\u305f\u3002\u308f\u305a\u304b\u4e00\u4e16\u4ee3\u306e\u9593\u306b\u3001\u5148\u99c6\u7684\u306a\u8d77\u696d\u5bb6\u305f\u3061\u306f\u3001\u4e26\u5916\u308c\u305f\u898f\u6a21\u3068\u8907\u96d1\u3055\u3092\u5099\u3048\u305f\u6c11\u9593\u4f01\u696d\u3092\u7bc9\u304d\u4e0a\u3052\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">\u4eca\u65e5\u3001\u305d\u306e\u5275\u696d\u4e16\u4ee3\u306e\u9ad8\u9f62\u5316\u304c\u9032\u307f\u3001\u79e9\u5e8f\u3042\u308b\u4e8b\u696d\u627f\u7d99\u306e\u554f\u984c\u306f\u3001\u5bb6\u65cf\u306e\u9593\u3067\u304b\u308f\u3055\u308c\u308b\u3055\u3055\u3044\u306a\u8a71\u984c\u3067\u306f\u306a\u304f\u306a\u308a\u3001\u6cd5\u7684\u30fb\u8ca1\u52d9\u7684\u8a08\u753b\u306e\u4e2d\u5fc3\u7684\u306a\u8ab2\u984c\u3078\u3068\u79fb\u884c\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u540c\u6642\u306b\u3001\u4e2d\u56fd\u56fd\u5185\u306e\u7a0e\u5236\u306e\u6210\u719f\u306b\u52a0\u3048\u3001\u5171\u901a\u5831\u544a\u57fa\u6e96\uff08CRS\uff09\u306e\u67a0\u7d44\u307f\u3078\u306e\u52a0\u76df\u306b\u3088\u3063\u3066\u3001\u5bcc\u88d5\u5c64\uff08HNWIs\uff09\u3068\u305d\u306e\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u306b\u306f\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u91cd\u8996\u3057\u305f\u7a4d\u6975\u7684\u306a\u4e8b\u696d\u518d\u7de8\u304c\u4e0d\u53ef\u6b20\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u4e16\u4ee3\u4ea4\u4ee3\u3068\u898f\u5236\u306e\u9032\u5316\u3068\u3044\u3046\u3053\u306e2\u3064\u306e\u8981\u56e0\u306f\u3001\u56fd\u969b\u6cd5\u66f9\u306e\u9818\u57df\u306b\u91cd\u5927\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u5f62\u3067\u3001\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30fb\u30a6\u30a7\u30eb\u30b9\u30fb\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u306e\u69d8\u76f8\u304c\u4e00\u65b0\u3055\u308c\u3064\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u672c\u7a3f\u3067\u306f\u3001\u4e2d\u56fd\u672c\u571f\u306b\u304a\u3051\u308b\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30fb\u30a6\u30a7\u30eb\u30b9\u3001\u304a\u3088\u3073\u30ec\u30ac\u30b7\u30fc\u30fb\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u306e\u5b9f\u52d9\u306b\u304a\u3044\u3066\u76f4\u9762\u3059\u308b\u4e3b\u306a\u52d5\u5411\u3084\u8ab2\u984c\u306b\u3064\u3044\u3066\u8003\u5bdf\u3057\u307e\u3059\u3002\u7279\u306b\u3001\u4e2d\u56fd\u306e\u5bcc\u88d5\u5c64\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u304c\u30aa\u30f3\u30b7\u30e7\u30a2\u3068\u30aa\u30d5\u30b7\u30e7\u30a2\u306e\u4e8c\u91cd\u69cb\u9020\u3092\u6301\u3064\u3053\u3068\u306b\u8d77\u56e0\u3059\u308b\u69cb\u9020\u7684\u306a\u8907\u96d1\u3055\u3001\u4e3b\u8981\u306a\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u624b\u6bb5\u306e\u6709\u7528\u6027\u306e\u9ad8\u307e\u308a\u3001\u305d\u3057\u3066\u5c02\u9580\u7684\u306a\u6cd5\u5f8b\u9867\u554f\u306e\u4e0d\u53ef\u6b20\u306a\u5f79\u5272\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #102238;\"><strong>\u4e2d\u56fd\u6c11\u9593\u30bb\u30af\u30bf\u30fc\u306b\u304a\u3051\u308b\u4e8b\u696d\u627f\u7d99\u5371\u6a5f<\/strong><\/span><\/h3>\n<figure id=\"attachment_686183\" aria-describedby=\"caption-attachment-686183\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-686183 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/06\/IMG_1280.jpeg\" alt=\"Han Chen\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-686183\" class=\"wp-caption-text\"><strong>Han Chen<\/strong><br \/>\u30ab\u30a6\u30f3\u30b7\u30eb<br \/>Han Kun Law Offices<br \/>\u5317\u4eac<br \/>Tel: +86 10 8525 4683 <br \/>Email: <a href=\"mailto:han.chen@hankunlaw.com\">han.chen@hankunlaw.com <\/a><\/figcaption><\/figure>\n<p style=\"text-align: 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justify;\">\u73fe\u5728\u306e\u72b6\u6cc1\u3092\u7279\u5fb4\u3065\u3051\u308b\u306e\u306f\u3001\u7dca\u6025\u6027\u3068\u597d\u6a5f\u304c\u540c\u6642\u306b\u8a2a\u308c\u3066\u3044\u308b\u70b9\u3067\u3059\u3002\u81ea\u3089\u306e\u6b7b\u304c\u76ee\u524d\u306b\u8feb\u308a\u3001\u4e8b\u696d\u627f\u7d99\u306e\u8a08\u753b\u3092\u7acb\u3066\u306a\u304b\u3063\u305f\u540c\u4e16\u4ee3\u306e\u82e6\u95d8\u3092\u76ee\u306e\u5f53\u305f\u308a\u306b\u3057\u3066\u3044\u308b\u5275\u696d\u8005\u305f\u3061\u306f\u3001\u304b\u3064\u3066\u306a\u3044\u307b\u3069\u5c02\u9580\u5bb6\u306e\u52a9\u8a00\u3092\u53d7\u3051\u5165\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u91cd\u8981\u306a\u5909\u5316\u306f\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3068\u305d\u306e\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u304c\u3001\u5341\u5206\u306a\u5148\u898b\u6027\u3068\u5c02\u9580\u7684\u306a\u53b3\u5bc6\u3055\u3092\u6301\u3063\u3066\u5bfe\u5fdc\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u306b\u304b\u304b\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #102238;\"><strong>\u4e2d\u56fd\u306b\u304a\u3051\u308bCRS\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u53d6\u7de0\u308a\u306e\u5f37\u5316<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\">\u4e2d\u56fd\u306e\u7a0e\u52d9\u57f7\u884c\u3001\u304a\u3088\u3073\u56fd\u969b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u67a0\u7d44\u307f\u306e\u6025\u901f\u306a\u9032\u5c55\u306f\u3001\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30fb\u30a6\u30a7\u30eb\u30b9\u30fb\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u3092\u518d\u5f62\u6210\u3059\u308b\u7b2c2\u306e\u69cb\u9020\u7684\u8981\u56e0\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: 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justify;\">\u30aa\u30f3\u30b7\u30e7\u30a2\u3068\u30aa\u30d5\u30b7\u30e7\u30a2\u306e\u76f8\u4e92\u4f5c\u7528\u3092\u8003\u616e\u305b\u305a\u306b\u5225\u500b\u306e\u8ab2\u984c\u3068\u3057\u3066\u6271\u3046\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u306f\u3001\u77db\u76fe\u3092\u5185\u5408\u3057\u3001\u6700\u7d42\u7684\u306b\u5b9f\u884c\u4e0d\u80fd\u306a\u30d7\u30e9\u30f3\u3092\u4f5c\u308a\u8fbc\u3080\u30ea\u30b9\u30af\u3092\u8ca0\u3044\u307e\u3059\u3002<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #102238;\"><strong>\u907a\u8a00\u3001\u4fdd\u967a\u4fe1\u8a17\u3001\u30d5\u30a1\u30df\u30ea\u30fc\u30aa\u30d5\u30a3\u30b9<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\">\u3053\u306e\u3088\u3046\u306a\u80cc\u666f\u306e\u4e0b\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5805\u5b9f\u306a\u7d99\u627f\u306e\u305f\u3081\u306e\u624b\u6bb5\u304c\u5b58\u5728\u611f\u3092\u5897\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"text-align: justify;\">\u907a\u8a00\u306f\u3001\u6c11\u6cd5\u5178\u306e\u4e0b\u3067\u73fe\u4ee3\u5316\u304c\u9032\u307f\u3001\u5f15\u304d\u7d9a\u304d\u57fa\u790e\u7684\u624b\u6bb5\u306a\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u4e00\u65b9\u3067\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u306e\u8907\u96d1\u6027\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\u305d\u306e\u5229\u7528\u306f\u610f\u5916\u306a\u307b\u3069\u9650\u5b9a\u7684\u3067\u3059\u3002<\/li>\n<li style=\"text-align: justify;\">\u751f\u547d\u4fdd\u967a\u3001\u7279\u306b\u9999\u6e2f\u306e\u8a8d\u53ef\u4fdd\u967a\u4f1a\u793e\u3092\u901a\u3058\u305f\u9ad8\u984d\u4fdd\u967a\u306f\u3001\u76f8\u7d9a\u6642\u306e\u6d41\u52d5\u6027\u78ba\u4fdd\u3068\u8cc7\u7523\u79fb\u8ee2\u306e\u91cd\u8981\u306a\u624b\u6bb5\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/li>\n<li style=\"text-align: justify;\">\u30d5\u30a1\u30df\u30ea\u30fc\u30c8\u30e9\u30b9\u30c8\u306f\u30012001\u5e74\u4fe1\u8a17\u6cd5\u306b\u57fa\u3065\u304f\u30aa\u30f3\u30b7\u30e7\u30a2\u306e\u3082\u306e\u3068\u3001\u30b3\u30e2\u30f3\u30ed\u30fc\u570f\u5185\u306b\u57fa\u3065\u304f\u30aa\u30d5\u30b7\u30e7\u30a2\u306e\u3082\u306e\u306e\u53cc\u65b9\u3067\u3001\u4e16\u4ee3\u9593\u627f\u7d99\u306e\u79e9\u5e8f\u5316\u3001\u8cc7\u7523\u4fdd\u5168\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u7d99\u7d9a\u6027\u78ba\u4fdd\u306e\u305f\u3081\u306b\u6d3b\u7528\u304c\u62e1\u5927\u3057\u3066\u3044\u307e\u3059\u3002<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">\u3053\u308c\u3089\u306e\u624b\u6bb5\u306f\u3044\u305a\u308c\u3082\u56fa\u6709\u306e\u6280\u8853\u7684\u8981\u8acb\u3092\u4f34\u3044\u3001\u76f8\u4e92\u306b\u5f71\u97ff\u3057\u5408\u3046\u305f\u3081\u3001\u614e\u91cd\u306a\u30b3\u30fc\u30c7\u30a3\u30cd\u30fc\u30b7\u30e7\u30f3\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u5236\u5ea6\u9762\u3067\u306f\u3001\u30d5\u30a1\u30df\u30ea\u30fc\u30aa\u30d5\u30a3\u30b9\u3082\u3001\u307e\u3060\u9ece\u660e\u671f\u306a\u304c\u3089\u3001\u76ee\u307e\u3050\u308b\u3057\u3044\u767a\u5c55\u6bb5\u968e\u306b\u5165\u308a\u3064\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u62e0\u70b9\u306f\u9999\u6e2f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3001\u307e\u305f\u306f\u4e2d\u56fd\u306b\u7f6e\u304b\u308c\u308b\u4f8b\u304c\u5897\u3048\u3001\u6295\u8cc7\u7ba1\u7406\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u4e0a\u306e\u76e3\u7763\u3001\u627f\u7d99\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u3092\u7d71\u4e00\u3055\u308c\u305f\u67a0\u7d44\u307f\u306b\u7d71\u5408\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u8d85\u5bcc\u88d5\u5c64\u306e\u8cc7\u7523\u7ba1\u7406\u306e\u8907\u96d1\u6027\u304c\u3001\u5358\u72ec\u306e\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u304c\u5358\u72ec\u3067\u7ba1\u7406\u3067\u304d\u308b\u7bc4\u56f2\u3092\u8d85\u3048\u305f\u3068\u3044\u3046\u8a8d\u8b58\u3092\u53cd\u6620\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #102238;\"><strong>\u4e2d\u56fd\u306e\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30fb\u30a6\u30a7\u30eb\u30b9\u30fb\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u306e\u91cd\u8981\u6027<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\">\u3053\u308c\u3089\u306e\u6700\u65b0\u52d5\u5411\u304c\u91cd\u306a\u308a\u5408\u3046\u3053\u3068\u3067\u3001\u73fe\u5728\u306e\u72b6\u6cc1\u306f\u6975\u3081\u3066\u8907\u96d1\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u4e0d\u5341\u5206\u306a\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u3092\u9032\u3081\u3066\u3057\u307e\u3046\u3068\u3001\u6df1\u523b\u306a\u5e30\u7d50\u3092\u62db\u304d\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n<p style=\"text-align: justify;\">\u4e2d\u56fd\u306e\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30fb\u30a6\u30a7\u30eb\u30b9\u5b9f\u52d9\u306b\u6c42\u3081\u3089\u308c\u308b\u306e\u306f\u3001\u56fd\u5185\u306e\u6c11\u4e8b\u30fb\u7a0e\u6cd5\u306e\u638c\u63e1\u3001\u30aa\u30d5\u30b7\u30e7\u30a2\u306e\u4fe1\u8a17\u6cd5\u30fb\u4f1a\u793e\u6cd5\u3078\u306e\u7cbe\u901a\u3001\u56fd\u969b\u79df\u7a0e\u6761\u7d04\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u7406\u89e3\u3001\u5bb6\u65cf\u95a2\u4fc2\u3078\u306e\u7e4a\u7d30\u306a\u611f\u5ea6\u3001\u305d\u3057\u3066\u9577\u671f\u7684\u306a\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u5229\u76ca\u306e\u305f\u3081\u306b\u5fc5\u8981\u306a\u52a9\u8a00\u3092\u63d0\u793a\u3057\u5f97\u308b\u8077\u696d\u7684\u6a29\u5a01\u3001\u3053\u306e\u3088\u3046\u306a\u7a00\u6709\u306a\u80fd\u529b\u306e\u7d44\u5408\u305b\u306e\u307b\u304b\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p style=\"text-align: justify;\">\u53d7\u8a17\u8005\u3001\u4fdd\u967a\u4f1a\u793e\u3001\u30d5\u30a1\u30df\u30ea\u30fc\u30aa\u30d5\u30a3\u30b9\u306e\u7d4c\u55b6\u5c64\u3001\u5916\u56fd\u6cd5\u5f8b\u4e8b\u52d9\u6240\u306e\u30ab\u30a6\u30f3\u30bb\u30eb\u306a\u3069\u3001\u8907\u6570\u95a2\u4fc2\u8005\u3092\u6a2a\u65ad\u3057\u3066\u8abf\u6574\u3059\u308b\u80fd\u529b\u3082\u540c\u69d8\u306b\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u4e2d\u56fd\u306e\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30fb\u30a6\u30a7\u30eb\u30b9\u30fb\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u5e02\u5834\u306f\u3001\u4eca\u307e\u3055\u306b\u8ee2\u63db\u70b9\u306b\u3042\u308a\u307e\u3059\u3002\u4e16\u4ee3\u4ea4\u4ee3\u3001\u898f\u5236\u5f37\u5316\u3001\u30aa\u30f3\u30b7\u30e7\u30a2\uff0f\u30aa\u30d5\u30b7\u30e7\u30a2\u306e\u4e8c\u91cd\u8cc7\u7523\u69cb\u9020\u304c\u53ce\u6582\u3057\u3001\u524d\u4f8b\u306e\u306a\u3044\u96e3\u984c\u3068\u540c\u6642\u306b\u524d\u4f8b\u306e\u306a\u3044\u6a5f\u4f1a\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u56fd\u969b\u6cd5\u66f9\u306e\u30b3\u30df\u30e5\u30cb\u30c6\u30a3\u306b\u3068\u3063\u3066\u3082\u3001\u3053\u306e\u9032\u5316\u306f\u6ce8\u76ee\u306b\u5024\u3057\u307e\u3059\u3002\u4e2d\u56fd\u306e\u56fd\u969b\u7684\u306a\u8cc7\u7523\u627f\u7d99\u306f\u3001\u307e\u3059\u307e\u3059\u4e2d\u56fd\u306e\u5916\u306b\u3042\u308b\u6cd5\u4f53\u7cfb\u3068\u5b9f\u52d9\u5bb6\u3092\u5dfb\u304d\u8fbc\u307f\u59cb\u3081\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3068\u30ab\u30a6\u30f3\u30bb\u30eb\u53cc\u65b9\u306b\u3068\u3063\u3066\u306e\u4e2d\u6838\u7684\u6559\u8a13\u306f\u660e\u78ba\u3067\u3059\u3002\u610f\u56f3\u7684\u306b\u3001\u305d\u3057\u3066\u5c02\u9580\u5bb6\u4e3b\u5c0e\u3067\u8a08\u753b\u3059\u308b\u3079\u304d\u6642\u306f\u4eca\u3067\u3059\u3002<\/p>\n<section class=\"format-info\" style=\"text-align: center;\"><strong><img class=\"size-medium wp-image-685696 aligncenter\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/NEW-LOGO_Han-Kun-300x90.png\" alt=\"\" width=\"300\" height=\"90\" srcset=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/NEW-LOGO_Han-Kun-300x90.png 300w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/NEW-LOGO_Han-Kun-1024x308.png 1024w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/NEW-LOGO_Han-Kun-768x231.png 768w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/NEW-LOGO_Han-Kun-1536x463.png 1536w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/NEW-LOGO_Han-Kun-2048x617.png 2048w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/NEW-LOGO_Han-Kun-696x210.png 696w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/NEW-LOGO_Han-Kun-1068x322.png 1068w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/NEW-LOGO_Han-Kun-1395x420.png 1395w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>Han Kun Law Offices<\/strong><br \/>\n9\/F, Office Tower C1, Oriental Plaza,<br \/>\n1 East Chang An Ave<br \/>\nDongcheng District<br \/>\nBeijing 100738, PRC<br \/>\nTel: +86 10 8525 5500<br \/>\nEmail: <a href=\"mailto:beijing@hankunlaw.com\">beijing@hankunlaw.com<\/a><br \/>\n<a href=\"http:\/\/www.hankunlaw.com\">www.hankunlaw.com<\/a><\/section>\n<p style=\"text-align: right;\"><a style=\"text-decoration: none;\" href=\"#navigation\"><button style=\"width: 20%; font-size: 12px; letter-spacing: 1px; padding: 3px 3px; color: #000000; border-color: #F4F4F4; background: #102238;\"><span style=\"color: #ffffff; font-weight: bold; text-transform: uppercase; text-shadow: 1px 1px 2px #16151d;\"><span class=\"color: #fffff; text-shadow: 1px 1px 2px #43687f;\">\u30c8\u30c3\u30d7\u306b\u623b\u308b<\/span><\/span><\/button><\/a><\/p>\n<hr \/>\n<h2 style=\"text-align: justify;\"><span style=\"color: #102238;\"><strong>\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u30a8\u30b9\u30c6\u30fc\u30c8\u30fb\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u306e\u5927\u304d\u306a\u5909\u9769<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u30a4\u30f3\u30c9\u306e\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30fb\u30a6\u30a7\u30eb\u30b9\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306f\u3001\u7de9\u3084\u304b\u3067\u306f\u3042\u308b\u304c\u5927\u304d\u306a\u5909\u9769\u3092\u9042\u3052\u3064\u3064\u3042\u308a\u307e\u3059\u3002\u30a4\u30f3\u30c9\u306e\u30d5\u30a1\u30df\u30ea\u30fc\u30d3\u30b8\u30cd\u30b9\u306e\u4e00\u65cf\u306f\u3001\u5f93\u6765\u3001\u5171\u6709\u8cac\u4efb\u3068\u96c6\u56e3\u7684\u4fa1\u5024\u89b3\u306b\u6839\u5dee\u3057\u305f\u3001\u4e00\u65cf\u4e3b\u5c0e\u306e\u30a4\u30f3\u30d5\u30a9\u30fc\u30de\u30eb\u306a\u67a0\u7d44\u307f\u306b\u4f9d\u62e0\u3059\u308b\u3053\u3068\u3067\u3001\u6240\u6709\u6a29\u306e\u6574\u7406\u3001\u610f\u601d\u6c7a\u5b9a\u306e\u6307\u91dd\u3001\u4e16\u4ee3\u9593\u306e\u7d99\u7d9a\u6027\u306e\u5f37\u5316\u3092\u56f3\u3063\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">\u3082\u3063\u3068\u3082\u3001\u8cc7\u7523\u304c\u3088\u308a\u8907\u96d1\u5316\u3001\u591a\u69d8\u5316\u3057\u3001\u8907\u6570\u306e\u6cd5\u57df\u3001\u8cc7\u7523\u30af\u30e9\u30b9\u3001\u4e16\u4ee3\u306b\u307e\u305f\u304c\u3063\u3066\u62e1\u5927\u3059\u308b\u306b\u3064\u308c\u3001\u3053\u3046\u3057\u305f\u30a4\u30f3\u30d5\u30a9\u30fc\u30de\u30eb\u306a\u67a0\u7d44\u307f\u306f\u3001\u3088\u308a\u53b3\u3057\u3044\u7cbe\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u627f\u7d99\u306e\u67a0\u7d44\u307f\u3084\u660e\u78ba\u306a\u30ac\u30d0\u30ca\u30f3\u30b9\u57fa\u6e96\u306e\u6b20\u5982\u306b\u3088\u3063\u3066\u3001\u66d6\u6627\u3055\u3084\u5bfe\u7acb\u306e\u30ea\u30b9\u30af\u304c\u5897\u5e45\u3055\u308c\u3001\u9577\u671f\u7684\u306b\u4e00\u65cf\u306e\u8cc7\u7523\u3092\u7ba1\u7406\u30fb\u4fdd\u5168\u3059\u308b\u305f\u3081\u306b\u3001\u3088\u308a\u69cb\u9020\u5316\u3055\u308c\u5236\u5ea6\u5316\u3055\u308c\u305f\u30e2\u30c7\u30eb\u3078\u306e\u79fb\u884c\u304c\u9032\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u3053\u306e\u5909\u5316\u306f\u3001\u30a4\u30f3\u30c9\u5168\u4f53\u306e\u8cc7\u7523\u306b\u95a2\u3059\u308b\u5e83\u7bc4\u306a\u30c8\u30ec\u30f3\u30c9\u306b\u3088\u3063\u3066\u5f8c\u62bc\u3057\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4e00\u822c\u7684\u306b\u7d14\u8cc7\u7523\u304c3000\u4e07\u7c73\u30c9\u30eb\uff0848\u51041000\u4e07\u5186\uff09\u3092\u8d85\u3048\u308b\u500b\u4eba\u3068\u5b9a\u7fa9\u3055\u308c\u308b\u8d85\u5bcc\u88d5\u5c64\u306f\u3001\u73fe\u5728\u306e1\u4e079900\u4eba\u304b\u30892031\u5e74\u306b\u306f2\u4e075200\u4eba\u3078\u5897\u52a0\u3057\u3001\u7d0427\uff05\u306e\u4f38\u3073\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #102238;\"><strong>\u30a4\u30f3\u30c9\u306e\u5bcc\u306e\u79fb\u884c\u304c\u30d5\u30a1\u30df\u30ea\u30fc\u30aa\u30d5\u30a3\u30b9\u3092\u5f8c\u62bc\u3057<\/strong><\/span><\/h3>\n<figure id=\"attachment_685890\" aria-describedby=\"caption-attachment-685890\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-685890 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Sadia-Khan-1.jpg\" alt=\"Sadia Khan\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-685890\" class=\"wp-caption-text\"><strong>Sadia Khan<\/strong><br \/>\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>Shardul Amarchand Mangaldas &amp; Co<br \/>\u30cb\u30e5\u30fc\u30c7\u30ea\u30fc<br \/>Tel: +91 97 1709 8073<br \/>Email: <a href=\"mailto:sadia.khan@amsshardul.com\">sadia.khan@amsshardul.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u30a4\u30f3\u30c9\u306b\u306f\u73fe\u5728\u3001\u7d048\u4e075000\u4eba\u306e\u5bcc\u88d5\u5c64\u304c\u5b58\u5728\u3057\u3001\u4e16\u754c\u306e\u4e3b\u8981\u306a\u5bcc\u88d5\u5e02\u5834\u306e\u4e2d\u3067\u7b2c4\u4f4d\u306b\u4f4d\u7f6e\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u7d71\u8a08\u306f\u3001\u5bcc\u88d5\u5c64\u306e\u4eba\u6570\u304c\u5897\u3048\u3066\u3044\u308b\u3053\u3068\u306b\u52a0\u3048\u3001\u30a4\u30f3\u30c9\u306e\u30d5\u30a1\u30df\u30ea\u30fc\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3051\u308b\u8cc7\u672c\u96c6\u4e2d\u304c\u4e00\u5c64\u5f37\u307e\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u3057\u304b\u3057\u3001\u3053\u306e\u767a\u5c55\u306f\u3088\u308a\u6df1\u3044\u8ab2\u984c\u3082\u6d6e\u304d\u5f6b\u308a\u306b\u3057\u3066\u3044\u307e\u3059\u3002\u30a4\u30f3\u30c9\u306e\u30d5\u30a1\u30df\u30ea\u30fc\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3044\u3066\u3001\u5148\u4ee3\u307e\u3067\u5186\u6ed1\u306b\u6a5f\u80fd\u3057\u3066\u3044\u305f\u30a4\u30f3\u30d5\u30a9\u30fc\u30de\u30eb\u306a\u30ac\u30d0\u30ca\u30f3\u30b9\u69cb\u9020\u306f\u3001\u73fe\u5728\u3067\u306f\u66d6\u6627\u3055\u3001\u65b9\u5411\u6027\u306e\u4e0d\u4e00\u81f4\u3001\u5bfe\u7acb\u3092\u751f\u307f\u3084\u3059\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: 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style=\"text-align: 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style=\"text-align: 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style=\"text-align: justify;\"><span style=\"color: #102238;\"><strong>\u30d5\u30a1\u30df\u30ea\u30fc\u30aa\u30d5\u30a3\u30b9\u304c\u627f\u7d99\u30ac\u30d0\u30ca\u30f3\u30b9\u3092\u5f37\u5316<\/strong><\/span><\/h3>\n<p style=\"text-align: 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justify;\">\u3053\u306e\u69cb\u9020\u3068\u7d99\u7d9a\u6027\u306e\u9593\u306b\u3042\u308b\u3053\u306e\u30ae\u30e3\u30c3\u30d7\u306b\u3088\u3063\u3066\u3001\u627f\u7d99\u8a08\u753b\u306e\u30c4\u30fc\u30eb\u3068\u3057\u3066\u306e\u5f79\u5272\u304c\u4e00\u5c64\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u30d5\u30a1\u30df\u30ea\u30fc\u30aa\u30d5\u30a3\u30b9\u306e\u9577\u671f\u7684\u306a\u6709\u52b9\u6027\u306f\u3001\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u81ea\u4f53\u3060\u3051\u3067\u306a\u304f\u3001\u6240\u6709\u6a29\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u3001\u610f\u601d\u6c7a\u5b9a\u304c\u6642\u9593\u306e\u7d4c\u904e\u3068\u3068\u3082\u306b\u3069\u306e\u3088\u3046\u306b\u5909\u5316\u3059\u308b\u304b\u3092\u898f\u5b9a\u3059\u308b\u6cd5\u7684\u624b\u6bb5\u306b\u3088\u308a\u5927\u304d\u304f\u4f9d\u5b58\u3057\u307e\u3059\u3002<\/p>\n<p style=\"text-align: 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style=\"text-align: justify;\"><span style=\"color: #102238;\"><strong>\u4fe1\u8a17\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\u304c\u30a4\u30f3\u30c9\u306e\u627f\u7d99\u8a08\u753b\u3092\u5f37\u5316<\/strong><\/span><\/h3>\n<figure id=\"attachment_685886\" aria-describedby=\"caption-attachment-685886\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-685886 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Krishna-Ramanathan.jpg\" alt=\"Krishna Ramanathan\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-685886\" class=\"wp-caption-text\"><strong>Krishna Ramanathan<\/strong><br \/>\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8<br \/>Shardul Amarchand Mangaldas &amp; Co<br \/>\u30cb\u30e5\u30fc\u30c7\u30ea\u30fc<br \/>Tel: +91 98 1032 3014<br \/>Email: <a href=\"mailto:Krishna.ramanathan@amsshardul.com\">Krishna.ramanathan@amsshardul.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u4fe1\u8a17\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\u306f\u3001\u591a\u304f\u306e\u627f\u7d99\u6226\u7565\u306b\u304a\u3044\u3066\u57fa\u76e4\u7684\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002\u8cc7\u7523\u4fdd\u8b77\u3001\u7a0e\u52d9\u52b9\u7387\u3001\u5bcc\u306e\u8a08\u753b\u7684\u306a\u5206\u914d\u306b\u67d4\u8edf\u6027\u3092\u63d0\u4f9b\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u305d\u306e\u610f\u7fa9\u306f\u5358\u306a\u308b\u8cc7\u7523\u4fdd\u6709\u306b\u3068\u3069\u307e\u308a\u307e\u305b\u3093\u3002\u3068\u308a\u308f\u3051\u88c1\u91cf\u4fe1\u8a17\u306f\u3001\u8cc7\u7523\u306e\u540c\u4e00\u6027\u3092\u7dad\u6301\u3057\u3064\u3064\u3001\u5bb6\u65cf\u306e\u30cb\u30fc\u30ba\u306e\u5909\u5316\u306b\u5099\u3048\u308b\u3053\u3068\u3092\u53ef\u80fd\u306b\u3057\u307e\u3059\u3002<\/p>\n<p style=\"text-align: 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style=\"text-align: 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style=\"text-align: justify;\">\u3053\u306e\u6574\u5408\u6027\u306f\u3001\u8907\u96d1\u6027\u3068\u898f\u6a21\u306e\u62e1\u5927\u306b\u76f4\u9762\u3059\u308b\u30a4\u30f3\u30c9\u306e\u30d5\u30a1\u30df\u30ea\u30fc\u30d3\u30b8\u30cd\u30b9\u306e\u4e00\u65cf\u306b\u3068\u3063\u3066\u3001\u3082\u306f\u3084\u9078\u629e\u80a2\u3067\u306f\u306a\u304f\u5fc5\u9808\u306e\u3082\u306e\u3067\u3059\u3002\u5236\u5ea6\u7684\u306a\u67a0\u7d44\u307f\u3068\u69cb\u9020\u5316\u3055\u308c\u305f\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u53ce\u6582\u3053\u305d\u304c\u3001\u6700\u7d42\u7684\u306b\u3001\u8cc7\u7523\u304c\u5275\u696d\u8005\u306e\u4e16\u4ee3\u3092\u8d85\u3048\u3066\u53d7\u3051\u7d99\u304c\u308c\u3001\u305d\u306e\u4fa1\u5024\u3068\u3001\u4e16\u4ee3\u3092\u8d85\u3048\u3066\u53d7\u3051\u7d99\u304c\u308c\u3066\u3044\u304f\u3079\u304d\u907a\u7523\u306e\u53cc\u65b9\u3092\u7dad\u6301\u3059\u308b\u3053\u3068\u3092\u53ef\u80fd\u306b\u3059\u308b\u306e\u3067\u3059\u3002<\/p>\n<section class=\"format-info\" style=\"text-align: center;\"><strong><a href=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/06\/SAM-2026-Logo-300x158.jpg\"><img class=\"aligncenter wp-image-687342 size-medium\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/06\/SAM-2026-Logo-300x158.jpg\" alt=\"\" width=\"300\" height=\"158\" srcset=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/06\/SAM-2026-Logo-300x158.jpg 300w, https:\/\/law.asia\/wp-content\/uploads\/2026\/06\/SAM-2026-Logo-1024x541.jpg 1024w, https:\/\/law.asia\/wp-content\/uploads\/2026\/06\/SAM-2026-Logo-768x405.jpg 768w, https:\/\/law.asia\/wp-content\/uploads\/2026\/06\/SAM-2026-Logo-1536x811.jpg 1536w, https:\/\/law.asia\/wp-content\/uploads\/2026\/06\/SAM-2026-Logo-2048x1081.jpg 2048w, https:\/\/law.asia\/wp-content\/uploads\/2026\/06\/SAM-2026-Logo-696x367.jpg 696w, https:\/\/law.asia\/wp-content\/uploads\/2026\/06\/SAM-2026-Logo-1068x564.jpg 1068w, https:\/\/law.asia\/wp-content\/uploads\/2026\/06\/SAM-2026-Logo-796x420.jpg 796w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a>Shardul Amarchand <\/strong><strong>Mangaldas &amp; Co<\/strong><br \/>\nAmarchand Towers, 216 Okhla Industrial Estate,<br \/>\nPhase III New Delhi &#8211; 110 020, India<br \/>\nTel: +91 11 4159 0700<br \/>\nEmail: <a href=\"mailto:connect@amsshardul.com\">connect@amsshardul.com<\/a><br \/>\n<a href=\"http:\/\/www.amsshardul.com\">www.amsshardul.com<\/a><\/section>\n<p style=\"text-align: right;\"><a style=\"text-decoration: none;\" href=\"#navigation\"><button style=\"width: 20%; font-size: 12px; letter-spacing: 1px; padding: 3px 3px; color: #000000; border-color: #F4F4F4; background: #102238;\"><span style=\"color: #ffffff; font-weight: bold; text-transform: uppercase; text-shadow: 1px 1px 2px #16151d;\"><span class=\"color: #fffff; text-shadow: 1px 1px 2px #43687f;\">\u30c8\u30c3\u30d7\u306b\u623b\u308b<\/span><\/span><\/button><\/a><\/p>\n<hr \/>\n<h2 style=\"text-align: justify;\"><span style=\"color: #102238;\"><strong>\u97d3\u56fd\u306e\u8457\u540d\u4eba\u306e\u7a0e\u52d9\u4e8b\u6848\u304c\u660e\u3089\u304b\u306b\u3059\u308b\u300c\u4e00\u4eba\u4f1a\u793e\u300d\u306e\u5b9f\u614b<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u6700\u8fd1\u3001\u97d3\u56fd\u306e\u8457\u540d\u306a\u82b8\u80fd\u4eba\u8907\u6570\u540d\u3092\u5bfe\u8c61\u3068\u3059\u308b\u7a0e\u52d9\u8abf\u67fb\u304c\u76f8\u6b21\u304e\u3001\u300c\u4e00\u4eba\u4f1a\u793e\u300d\u3092\u7bc0\u7a0e\u76ee\u7684\u3067\u7528\u3044\u308b\u3084\u308a\u65b9\u306b\u4e16\u9593\u306e\u6ce8\u76ee\u304c\u96c6\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u97d3\u56fd\u56fd\u7a0e\u5e81\uff08NTS\uff09\u306b\u3088\u308c\u3070\u3001\u3053\u3046\u3044\u3063\u305f\u8457\u540d\u4eba\u3089\u306f\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u8efd\u6e1b\u3092\u4e3b\u305f\u308b\u76ee\u7684\u3068\u3057\u3066\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u307e\u3057\u305f\u304c\u3001\u305d\u306e\u6cd5\u4eba\u306b\u306f\u3001\u5b9a\u6b3e\u3084\u6cd5\u4eba\u767b\u8a18\u306b\u8a18\u8f09\u3055\u308c\u305f\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3046\u305f\u3081\u306b\u5fc5\u8981\u306a\u4eba\u54e1\u3001\u8a2d\u5099\u3001\u904b\u55b6\u5b9f\u614b\u304c\u6b20\u3051\u3066\u3044\u305f\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u5831\u9053\u306b\u3088\u308c\u3070\u3001NTS\u306f\u3053\u308c\u3089\u306e\u6cd5\u4eba\u306f\u5b9f\u4f53\u306e\u306a\u3044\u540d\u76ee\u7684\u306a\u6cd5\u4eba\u306b\u3059\u304e\u305a\u3001\u771f\u6b63\u306a\u4e8b\u696d\u904b\u55b6\u304c\u5b58\u5728\u3057\u306a\u3044\u3068\u7d50\u8ad6\u4ed8\u3051\u305f\u3068\u306e\u3053\u3068\u3002\u3053\u308c\u306b\u57fa\u3065\u3044\u3066\u3001NTS\u306f\u5f53\u8a72\u6cd5\u4eba\u306e\u72ec\u7acb\u3057\u305f\u8ab2\u7a0e\u4e3b\u4f53\u3068\u3057\u3066\u306e\u6cd5\u4eba\u306e\u5730\u4f4d\u3092\u8a8d\u3081\u305a\u3001\u6cd5\u4eba\u6240\u5f97\u3092\u500b\u4eba\u682a\u4e3b\u306e\u500b\u4eba\u6240\u5f97\u3068\u3057\u3066\u6271\u3044\u307e\u3057\u305f\u3002\u591a\u304f\u306e\u5834\u5408\u3001\u682a\u4e3b\u306f\u682a\u5f0f\u306e100\uff05\u3092\u4fdd\u6709\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">\u5f53\u5c40\u306f\u3001\u3053\u3046\u3057\u305f\u30b9\u30ad\u30fc\u30e0\u304c\u3001\u8a50\u6b3a\u7684\u307e\u305f\u306f\u6b3a\u779e\u7684\u884c\u70ba\u3092\u4f34\u3046\u8131\u7a0e\u306b\u8a72\u5f53\u3059\u308b\u53ef\u80fd\u6027\u306b\u3082\u8a00\u53ca\u3057\u3066\u304a\u308a\u3001\u8ffd\u52a0\u8ab2\u7a0e\u306e\u307f\u306a\u3089\u305a\u3001\u5211\u4e8b\u8cac\u4efb\u306b\u767a\u5c55\u3059\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u3053\u306e\u554f\u984c\u306f\u82b8\u80fd\u754c\u306b\u9650\u3063\u305f\u3053\u3068\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u97d3\u56fd\u3067\u306f\u3001\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u3092\u76ee\u7684\u3068\u3057\u305f\u6cd5\u4eba\u8a2d\u7acb\u306f\u3001\u9ad8\u6240\u5f97\u306e\u81ea\u55b6\u696d\u8005\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3001\u533b\u7642\u5f93\u4e8b\u8005\u3001\u5f01\u8b77\u58eb\u3001\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u305d\u306e\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306e\u9593\u3067\u3082\u3001\u3068\u3066\u3082\u4e00\u822c\u5316\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u3067\u306f\u306a\u305c\u6cd5\u4eba\u5316\u304c\u5927\u304d\u306a\u7a0e\u52d9\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u3082\u305f\u3089\u3057\u5f97\u308b\u306e\u304b\u3001NTS\u304c\u3053\u306e\u60aa\u7528\u3055\u308c\u3066\u3044\u308b\u30b9\u30ad\u30fc\u30e0\u3092\u3069\u306e\u3088\u3046\u306b\u5bfe\u51e6\u3057\u3066\u3044\u304f\u306e\u304b\u3001\u6cd5\u4eba\u304c\u72ec\u7acb\u3057\u305f\u7d0d\u7a0e\u4e3b\u4f53\u3068\u3057\u3066\u5c0a\u91cd\u3055\u308c\u308b\u305f\u3081\u306b\u3069\u306e\u3088\u3046\u306a\u5b9f\u52d9\u4e0a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308b\u306e\u304b\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u97d3\u56fd\u306e\u5bcc\u88d5\u5c64\u3001\u304a\u3088\u3073\u76f8\u7d9a\u30fb\u8cc7\u7523\u627f\u7d99\u306e\u5b9f\u52d9\u5bb6\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #102238;\"><strong>\u7d2f\u9032\u7684\u306a\u500b\u4eba\u8ab2\u7a0e\u306f\u6cd5\u4eba\u5316\u3092\u5f8c\u62bc\u3057\u3059\u308b<\/strong><\/span><\/h3>\n<figure id=\"attachment_685900\" aria-describedby=\"caption-attachment-685900\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-685900 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Jung-Ho-Ryu.jpg\" alt=\"Jung Ho Ryu\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-685900\" class=\"wp-caption-text\"><strong>Jung Ho Ryu<\/strong><br \/>\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>Lee &amp; Ko<br \/>\u30bd\u30a6\u30eb<br \/>Tel: +82 2 2191 3208<br \/>Email: <a href=\"mailto:jungho.ryu@leeko.com\">jungho.ryu@leeko.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u97d3\u56fd\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u306f\u5f37\u3044\u7d2f\u9032\u69cb\u9020\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u5730\u65b9\u6240\u5f97\u7a0e\u3092\u542b\u3080\u9650\u754c\u7a0e\u7387\u306f6.6%\u304b\u3089\u6700\u592749.5%\u306b\u53ca\u3073\u307e\u3059\u3002\u6240\u5f97\u304c1\u51045000\u4e07\u30a6\u30a9\u30f3\uff081500\u4e07\u5186\uff09\u3092\u8d85\u3048\u308b\u90e8\u5206\u306f41.4%\u30013\u5104\u30a6\u30a9\u30f3\u8d85\uff083000\u4e07\u5186\u8d85\uff09\u306f44%\u30015\u5104\u30a6\u30a9\u30f3\u8d85\uff085000\u4e07\u5186\u8d85\uff09\u306f46.2%\u300110\u5104\u30a6\u30a9\u30f3\u8d85\uff08\uff11\u5104\u5186\u8d85\uff09\u306f49.5%\u3067\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u3053\u308c\u306b\u5bfe\u3057\u3001\u97d3\u56fd\u306e\u6cd5\u4eba\u7a0e\u7387\u306f\u5927\u5e45\u306b\u4f4e\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u5730\u65b9\u7a0e\u7b49\u3092\u542b\u3080\u5b9f\u52b9\u7a0e\u7387\u306f\u6982\u306d11%\u304b\u308927.5%\u3067\u3042\u308a\u3001\u6700\u3082\u9ad8\u3044\u7a0e\u7387\u304c\u4e00\u822c\u306b\u9069\u7528\u3055\u308c\u308b\u306e\u306f\u8ab2\u7a0e\u6240\u5f97\u304c3000\u5104\u30a6\u30a9\u30f3\uff08300\u5104\u5186\uff09\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u305d\u306e\u7d50\u679c\u3001\u500b\u4eba\u306e\u6700\u9ad8\u7a0e\u7387\u3068\u6cd5\u4eba\u7a0e\u7387\u306e\u5dee\u306f30\uff05\u3092\u8d85\u3048\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u97d3\u56fd\u653f\u5e9c\u306f\u8fd1\u3054\u308d\u3001\u591a\u984d\u306e\u53d7\u52d5\u6240\u5f97\u3092\u5f97\u308b\u4e00\u5b9a\u306e\u5bb6\u65cf\u904b\u55b6\u306b\u3064\u3044\u3066\u898f\u5236\u3092\u5f37\u5316\u3057\u3066\u304a\u308a\u3001\u4f8b\u3048\u30702025\u5e74\u4ee5\u964d\u3001\u8cc3\u6599\u3001\u914d\u5f53\u3001\u5229\u606f\u6240\u5f97\u304c\u591a\u3044\u4e00\u5b9a\u306e\u5bb6\u65cf\u6240\u6709\u6cd5\u4eba\u306b\u3064\u3044\u3066\u3001\u512a\u9047\u7a0e\u7387\u533a\u5206\uff0811%\uff09\u3092\u8a8d\u3081\u306a\u3044\u63aa\u7f6e\u304c\u5c0e\u5165\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u6cd5\u4eba\u5316\u306f\u4f9d\u7136\u3068\u3057\u3066\u76f8\u5f53\u306e\u7a0e\u52d9\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u3053\u306e\u7a0e\u7387\u683c\u5dee\u3053\u305d\u304c\u3001\u591a\u304f\u306e\u9ad8\u6240\u5f97\u8005\u304c\u9069\u6cd5\u306a\u7a0e\u52d9\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u306e\u4e00\u74b0\u3068\u3057\u3066\u6cd5\u4eba\u5316\u3092\u691c\u8a0e\u3059\u308b\u7406\u7531\u3067\u3059\u3002\u6cd5\u4eba\u3092\u901a\u3059\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u6240\u5f97\u306f\u500b\u4eba\u306b\u5bfe\u3057\u3066\u306e\u6700\u9ad8\u9650\u754c\u7a0e\u7387\u3067\u76f4\u3061\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u6cd5\u4eba\u30ec\u30d9\u30eb\u3067\u7559\u4fdd\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002\u8cc7\u91d1\u306f\u3001\u305d\u306e\u5f8c\u3001\u9000\u8077\u5f8c\u306a\u3069\u500b\u4eba\u6240\u5f97\u304c\u4f4e\u3044\u6642\u671f\u306b\u3001\u914d\u5f53\u3084\u5831\u916c\u3068\u3057\u3066\u5206\u914d\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u307e\u305f\u3001\u97d3\u56fd\u306e\u914d\u5f53\u7a0e\u984d\u63a7\u9664\u306e\u4ed5\u7d44\u307f\u306b\u3088\u308a\u3001\u6cd5\u4eba\u7a0e\u3068\u682a\u4e3b\u6bb5\u968e\u306e\u914d\u5f53\u8ab2\u7a0e\u306e\u4e8c\u91cd\u8ab2\u7a0e\u306f\u4e00\u5b9a\u7a0b\u5ea6\u7de9\u548c\u3055\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u76f8\u7d9a\u30fb\u8cc7\u7523\u627f\u7d99\u306e\u89b3\u70b9\u3067\u3082\u3001\u6cd5\u4eba\u30b9\u30ad\u30fc\u30e0\u306f\u3001\u627f\u7d99\u8a2d\u8a08\u3001\u8cc7\u7523\u7ba1\u7406\u306e\u4e00\u5143\u5316\u3001\u6301\u5206\u8a2d\u8a08\u3092\u901a\u3058\u305f\u6bb5\u968e\u7684\u306a\u4e16\u4ee3\u9593\u79fb\u8ee2\u3092\u5bb9\u6613\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u975e\u4e0a\u5834\u306e\u5c11\u6570\u306e\u682a\u4e3b\u306b\u3088\u308b\u6cd5\u4eba\u306e\u8a2d\u7acb\u306f\u672c\u6765\u7684\u306b\u4e0d\u6b63\u3067\u306f\u306a\u304f\u3001\u97d3\u56fd\u306e\u5bcc\u88d5\u5c64\u306b\u3088\u3063\u3066\u6b63\u5f53\u306a\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u306e\u624b\u6bb5\u3068\u3057\u3066\u5e83\u304f\u7528\u3044\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #102238;\"><strong>\u30da\u30fc\u30d1\u30fc\u30ab\u30f3\u30d1\u30cb\u30fc\u306f\u7a0e\u52d9\u5f53\u5c40\u306e\u76e3\u8996\u3092\u62db\u304f<\/strong><\/span><\/h3>\n<figure id=\"attachment_685904\" aria-describedby=\"caption-attachment-685904\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-685904 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Steve-Minhoo-Kim.jpg\" alt=\"Steve Minhoo Kim\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-685904\" class=\"wp-caption-text\"><strong>Steve Minhoo Kim<\/strong><br \/>\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>Lee &amp; Ko<br \/>\u30bd\u30a6\u30eb<br \/>Tel: +82 2 6386 6271<br \/>Email: <a href=\"mailto:steve.kim@leeko.com\">steve.kim@leeko.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u6cd5\u7684\u306a\u554f\u984c\u304c\u751f\u3058\u308b\u306e\u306f\u3001\u5f53\u8a72\u306e\u6cd5\u4eba\u304c\u66f8\u9762\u4e0a\u306b\u306e\u307f\u5b58\u5728\u3057\u3001\u5b9f\u8cea\u7684\u306a\u904b\u55b6\u5b9f\u614b\u3092\u4f34\u308f\u305a\u3001\u79df\u7a0e\u56de\u907f\u306e\u5668\u3068\u3057\u3066\u6a5f\u80fd\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u97d3\u56fd\u7a0e\u6cd5\u306f\u3001\u5305\u62ec\u7684\u5426\u8a8d\u898f\u5b9a\uff08GAAR\uff09\u3068\u3057\u3066\u3001\u5f37\u3044\u5b9f\u8cea\u8ab2\u7a0e\u306e\u539f\u5247\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u3002\u56fd\u7a0e\u57fa\u672c\u6cd514\u67611\u9805\u306f\u3001\u6240\u5f97\u3001\u5229\u76ca\u3001\u8ca1\u7523\u3001\u884c\u70ba\u3001\u307e\u305f\u306f\u53d6\u5f15\u306e\u540d\u7fa9\u4eba\u304c\u3001\u5b9f\u969b\u306b\u305d\u308c\u3089\u304c\u5e30\u5c5e\u3059\u308b\u8005\u3068\u7570\u306a\u308b\u5834\u5408\u3001\u7a0e\u6cd5\u306f\u5b9f\u8cea\u7684\u5e30\u5c5e\u8005\u306b\u9069\u7528\u3055\u308c\u308b\u65e8\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: 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justify;\">\u3057\u305f\u304c\u3063\u3066\u4e89\u70b9\u306f\u3001\u7d4c\u6e08\u7684\u5b9f\u4f53\u3092\u6b20\u304f\u6cd5\u4eba\u3092\u901a\u3058\u3066\u4e8b\u696d\u3092\u884c\u3044\u7533\u544a\u3059\u308b\u3053\u3068\u304c\u3001\u5211\u4e8b\u6cd5\u4e0a\u8981\u6c42\u3055\u308c\u308b\u300c\u8a50\u6b3a\u7684\u307e\u305f\u306f\u6b3a\u779e\u7684\u884c\u70ba\u300d\u306b\u5f53\u305f\u308b\u306e\u304b\u3001\u3068\u3044\u3046\u70b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u95a2\u9023\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3001\u5b9f\u4f53\u306e\u306a\u3044\u6cd5\u4eba\u540d\u7fa9\u3067\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u3053\u3068\u3001\u904b\u55b6\u5b9f\u614b\u306e\u306a\u3044\u6cd5\u4eba\u304b\u3089\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u3001\u6240\u5f97\u3092\u4eba\u70ba\u7684\u306b\u6cd5\u4eba\u3078\u4ed8\u3051\u66ff\u3048\u308b\u3053\u3068\u3001\u771f\u306e\u6240\u5f97\u53d7\u9818\u8005\u3092\u79d8\u533f\u3059\u308b\u3053\u3068\u3001\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u3082\u3063\u3068\u3082\u3001\u5211\u7f70\u6cd5\u898f\u306f\u53b3\u683c\u306b\u89e3\u91c8\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u7279\u5b9a\u306e\u6cd5\u4eba\u30b9\u30ad\u30fc\u30e0\u304c\u5211\u4e8b\u4e0a\u306e\u8131\u7a0e\u306b\u81f3\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u500b\u5225\u5177\u4f53\u7684\u306a\u4e8b\u5b9f\u95a2\u4fc2\u3068\u7d0d\u7a0e\u8005\u306e\u610f\u56f3\u306b\u5927\u304d\u304f\u5de6\u53f3\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #102238;\"><strong>\u4e8b\u696d\u5b9f\u4f53\u304c\u4f01\u696d\u3092\u7528\u3044\u305f\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u3092\u5b88\u308b<\/strong><\/span><\/h3>\n<figure id=\"attachment_685908\" aria-describedby=\"caption-attachment-685908\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-685908 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Jaekyoung-Han-1.jpg\" alt=\"Jaekyoung Han\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-685908\" class=\"wp-caption-text\"><strong>Jaekyoung Han<\/strong><br \/>\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>Lee &amp; Ko<br \/>\u30bd\u30a6\u30eb<br \/>Tel: +82 2 6386 6604<br \/>Email: <a href=\"mailto:jaekyoung.han@leeko.com\">jaekyoung.han@leeko.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u9069\u6cd5\u306a\u7a0e\u52d9\u30fb\u76f8\u7d9a\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u306e\u4e00\u74b0\u3068\u3057\u3066\u6cd5\u4eba\u306e\u6d3b\u7528\u3092\u691c\u8a0e\u3059\u308b\u7d0d\u7a0e\u8005\u306b\u3068\u3063\u3066\u3001\u5341\u5206\u306a\u4e8b\u696d\u5b9f\u4f53\u3092\u7dad\u6301\u3059\u308b\u3053\u3068\u306f\u6975\u3081\u3066\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p style=\"text-align: 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justify;\">\u9069\u6cd5\u306a\u7a0e\u52d9\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u3068\u8a31\u3055\u308c\u306a\u3044\u79df\u7a0e\u56de\u907f\u306e\u5883\u754c\u306f\u3001\u7a81\u304d\u8a70\u3081\u308c\u3070\u3001\u6cd5\u4eba\u304c\u771f\u306e\u7d4c\u6e08\u7684\u5b9f\u4f53\u3092\u6709\u3057\u3066\u3044\u308b\u304b\u5426\u304b\u306b\u304b\u304b\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u97d3\u56fd\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u7387\u306f\u5f37\u3044\u7d2f\u9032\u69cb\u9020\u3067\u3042\u308b\u305f\u3081\u3001\u7a0e\u52d9\u30fb\u76f8\u7d9a\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u6226\u7565\u306e\u4e00\u74b0\u3068\u3057\u3066\u6cd5\u4eba\u3092\u7528\u3044\u308b\u3053\u3068\u306f\u3001\u5546\u696d\u7684\u306b\u5408\u7406\u7684\u3067\u3042\u308a\u3001\u6cd5\u7684\u306b\u3082\u8a31\u5bb9\u3055\u308c\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n<p style=\"text-align: justify;\">\u3082\u3063\u3068\u3082\u3001\u6cd5\u4eba\u304c\u5b9f\u8cea\u7684\u306a\u4e8b\u696d\u904b\u55b6\u3092\u4f34\u308f\u306a\u3044\u5f62\u5f0f\u7684\u306a\u5668\u306b\u3059\u304e\u306a\u3044\u5834\u5408\u3001\u8ab2\u7a0e\u5f53\u5c40\u306f\u5f53\u8a72\u6cd5\u4eba\u3092\u5426\u8a8d\u3057\u3001\u6cd5\u4eba\u6240\u5f97\u3092\u500b\u4eba\u682a\u4e3b\u306b\u76f4\u63a5\u5e30\u5c5e\u3055\u305b\u3001\u591a\u984d\u306e\u8ffd\u52a0\u6240\u5f97\u7a0e\u3092\u8ab2\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3088\u308a\u653b\u6483\u7684\u306a\u4e8b\u6848\u3067\u306f\u3001\u5211\u4e8b\u4e0a\u306e\u8131\u7a0e\u306e\u7591\u3044\u3092\u6307\u6458\u3055\u308c\u308b\u3053\u3068\u3059\u3089\u3042\u308a\u5f97\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u8fd1\u6642\u306e\u8457\u540d\u4eba\u306b\u5bfe\u3059\u308b\u8abf\u67fb\u306f\u3001\u6cd5\u4eba\u5316\u304c\u6e1b\u7a0e\u306e\u305f\u3081\u306e\u4e07\u80fd\u7b56\u3067\u306f\u306a\u3044\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u4ed6\u65b9\u3067\u3001\u3053\u308c\u3089\u306e\u4e8b\u4f8b\u306f\u3001\u9069\u6cd5\u306a\u6cd5\u4eba\u30b9\u30ad\u30fc\u30e0\u81ea\u4f53\u306b\u5bfe\u3059\u308b\u6575\u8996\u3092\u610f\u5473\u3059\u308b\u3068\u8003\u3048\u308b\u3079\u304d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p style=\"text-align: justify;\">\u9375\u3068\u306a\u308b\u306e\u306f\u3001\u97d3\u56fd\u306e\u5b9f\u8cea\u512a\u5148\u306e\u539f\u5247\u306e\u4e0b\u3067\u306e\u7cbe\u67fb\u306b\u8010\u3048\u5f97\u308b\u3060\u3051\u306e\u3001\u5341\u5206\u306a\u4e8b\u696d\u4e0a\u3001\u304a\u3088\u3073\u7d4c\u6e08\u4e0a\u306e\u5b9f\u4f53\u306b\u3088\u3063\u3066\u6cd5\u4eba\u304c\u88cf\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u6700\u7d42\u7684\u306b\u3001\u7279\u5b9a\u306e\u30b9\u30ad\u30fc\u30e0\u304c\u7a0e\u52d9\u4e0a\u5c0a\u91cd\u3055\u308c\u308b\u304b\u5426\u304b\u306f\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u3001\u4e8b\u696d\u5b9f\u4f53\u3001\u6240\u5f97\u5e30\u5c5e\u3001\u304a\u3088\u3073\u88cf\u4ed8\u3051\u8cc7\u6599\u3092\u614e\u91cd\u306b\u5206\u6790\u3057\u305f\u4e0a\u3067\u5224\u65ad\u3055\u308c\u307e\u3059\u3002\u9069\u5207\u306a\u4f01\u753b\u3068\u5b9f\u88c5\u306b\u3088\u308a\u3001\u6cd5\u4eba\u30b9\u30ad\u30fc\u30e0\u306f\u3001\u97d3\u56fd\u306b\u304a\u3044\u3066\u9577\u671f\u7684\u306a\u7a0e\u52d9\u52b9\u7387\u3068\u76f8\u7d9a\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u306e\u76ee\u7684\u3092\u8ffd\u6c42\u3059\u308b\u5bcc\u88d5\u5c64\u306b\u3068\u3063\u3066\u3001\u5f15\u304d\u7d9a\u304d\u6709\u52b9\u3001\u304b\u3064\u9069\u6cd5\u306a\u624b\u6bb5\u3068\u306a\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n<section class=\"format-info\" style=\"text-align: center;\"><strong><img class=\"size-full wp-image-481851 aligncenter\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/04\/Lee-Ko-Logo.jpg\" alt=\"\" width=\"250\" height=\"200\" \/>Lee &amp; Ko<\/strong><br \/>\nHanjin Building, 63 Namdaemun-ro<br \/>\nJung-gu, Seoul 04532, Korea<br \/>\nTel. +82 2 772 4000<br \/>\nEmail: <a href=\"mailto:mail@leeko.com\">mail@leeko.com<\/a><br \/>\n<a href=\"http:\/\/www.leeko.com\">www.leeko.com<\/a><\/section>\n<p style=\"text-align: right;\"><a style=\"text-decoration: none;\" href=\"#navigation\"><button style=\"width: 20%; font-size: 12px; letter-spacing: 1px; padding: 3px 3px; color: #000000; border-color: #F4F4F4; background: #102238;\"><span style=\"color: #ffffff; font-weight: bold; text-transform: uppercase; text-shadow: 1px 1px 2px #16151d;\"><span class=\"color: #fffff; text-shadow: 1px 1px 2px #43687f;\">\u30c8\u30c3\u30d7\u306b\u623b\u308b<\/span><\/span><\/button><\/a><\/p>\n<hr \/>\n<h2 style=\"text-align: justify;\"><span style=\"color: #102238;\"><strong>\u53f0\u6e7e\u306e\u907a\u7523\u8a08\u753b\u306b\u304a\u3051\u308b\u4e16\u4ee3\u4ea4\u4ee3\u3078\u306e\u5bfe\u5fdc<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u53f0\u6e7e\u306f\u3001\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30fb\u30a6\u30a7\u30eb\u30b9\u306e\u6b74\u53f2\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u8ee2\u63db\u70b9\u3092\u8fce\u3048\u3066\u3044\u307e\u3059\u3002\u4e16\u754c\u7684\u306b\u8a55\u4fa1\u3055\u308c\u308b\u534a\u5c0e\u4f53\u3001\u30a8\u30ec\u30af\u30c8\u30ed\u30cb\u30af\u30b9\u3001\u88fd\u9020\u696d\u3092\u7bc9\u304d\u4e0a\u3052\u305f\u4e16\u4ee3\u304c\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u8996\u91ce\u3092\u6301\u3064\u6b21\u306e\u4e16\u4ee3\u3078\u8cc7\u7523\u3092\u79fb\u8ee2\u3057\u3064\u3064\u3042\u308a\u3001\u3053\u308c\u306f\u53f0\u6e7e\u306e\u8fd1\u4ee3\u53f2\u306b\u304a\u3051\u308b\u6700\u5927\u7d1a\u306e\u4e16\u4ee3\u9593\u8cc7\u7523\u79fb\u8ee2\u306e\u4e00\u3064\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u3053\u306e\u5909\u5316\u306f\u3001\u53f0\u6e7e\u5185\u306e\u6cd5\u5236\u306e\u767a\u5c55\u3001\u5bfe\u5916\u7684\u306a\u900f\u660e\u6027\u57fa\u6e96\u306e\u5f37\u5316\u3001\u305d\u3057\u3066\u6d77\u5916\u8cc7\u7523\u69cb\u6210\u306e\u8907\u96d1\u5316\u3092\u80cc\u666f\u306b\u9032\u884c\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u500b\u4eba\u9867\u5ba2\u3001\u30d5\u30a1\u30df\u30ea\u30fc\u30aa\u30d5\u30a3\u30b9\u3001\u304a\u3088\u3073\u305d\u306e\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u306b\u3068\u3063\u3066\u3001\u53f0\u6e7e\u56fa\u6709\u306e\u6cd5\u7684\u74b0\u5883\u3092\u7406\u89e3\u3059\u308b\u91cd\u8981\u6027\u306f\u3001\u304b\u3064\u3066\u306a\u3044\u307b\u3069\u9ad8\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #102238;\"><strong>\u53f0\u6e7e\u6c11\u6cd5\u306b\u304a\u3051\u308b\u907a\u7559\u5206\u5236\u5ea6<\/strong><\/span><\/h3>\n<figure id=\"attachment_685918\" aria-describedby=\"caption-attachment-685918\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-685918 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Frank-H-F-Lin.jpg\" alt=\"Frank-H-F-Lin\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-685918\" class=\"wp-caption-text\"><strong>Frank H F Lin<\/strong><br \/>\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>Lee and Li<br \/>\u53f0\u5317<br \/>Tel: +886 2 2763 8000 ext. 2121<br \/>Email: <a href=\"mailto:franklin@leeandli.com\">franklin@leeandli.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u53f0\u6e7e\u306e\u76f8\u7d9a\u6cd5\u306f\u6c11\u6cd5\u306b\u3088\u308a\u898f\u5f8b\u3055\u308c\u3066\u304a\u308a\u3001\u540c\u6cd5\u306f\u3001\u5f37\u5236\u7684\u306a\u7559\u4fdd\u5206\uff08\u907a\u7559\u5206\uff09\u3092\u4e2d\u6838\u3068\u3059\u308b\u6cd5\u5b9a\u76f8\u7d9a\u5236\u5ea6\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u7559\u4fdd\u5206\u3068\u306f\u3001\u907a\u8a00\u3001\u751f\u524d\u8d08\u4e0e\u3001\u307e\u305f\u306f\u7b2c\u4e09\u8005\u4fe1\u8a17\u306b\u3088\u3063\u3066\u3082\u4fb5\u5bb3\u3067\u304d\u306a\u3044\u3001\u76f8\u7d9a\u5206\u306e\u56fa\u5b9a\u3055\u308c\u305f\u6700\u4f4e\u4fdd\u969c\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u3053\u306e\u907a\u7559\u5206\u5236\u5ea6\u306f\u3001\u53f0\u6e7e\u306b\u304a\u3051\u308b\u76f8\u7d9a\u8a08\u753b\u5168\u4f53\u304c\u524d\u63d0\u3068\u3057\u3066\u7d44\u307f\u7acb\u3066\u3089\u308c\u308b\u3079\u304d\u57fa\u672c\u7684\u5236\u7d04\u3067\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u6c11\u6cd5\u306f\u3001\u76f8\u7d9a\u4eba\u306e\u9806\u4f4d\u3092\u6b21\u306e\u3068\u304a\u308a\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u76f4\u7cfb\u5351\u5c5e\u3001\u7236\u6bcd\u3001\u5144\u5f1f\u59c9\u59b9\u3001\u7956\u7236\u6bcd\u3002\u751f\u5b58\u914d\u5076\u8005\u306f\u3001\u6a29\u5229\u3092\u6709\u3059\u308b\u76f8\u7d9a\u4eba\u306e\u9806\u4f4d\uff08\u985e\u578b\uff09\u306b\u5fdc\u3058\u3066\u3001\u3053\u308c\u3089\u3068\u4e26\u5b58\u3057\u3066\u76f8\u7d9a\u6a29\u3092\u6709\u3057\u307e\u3059\u3002\u91cd\u8981\u306a\u70b9\u3068\u3057\u3066\u3001\u53f0\u6e7e\u306b\u306f\u3001\u7c73\u56fd\u3001\u307e\u305f\u306f\u82f1\u56fd\u306e\u76f8\u7d9a\u8a08\u753b\u3067\u4e00\u822c\u7684\u306a\u300c\u751f\u5b58\u914d\u5076\u8005\u63a7\u9664\uff08\u914d\u5076\u8005\u975e\u8ab2\u7a0e\uff09\u300d\u306b\u76f8\u5f53\u3059\u308b\u5236\u5ea6\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u914d\u5076\u8005\u306f\u4ed6\u306e\u76f8\u7d9a\u4eba\u3068\u3068\u3082\u306b\u3001\u6cd5\u5b9a\u306e\u6bd4\u7387\u306b\u5f93\u3063\u3066\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u907a\u7559\u5206\u306e\u6a29\u5229\u306f\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3092\u57fa\u6e96\u3068\u3057\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u76f4\u7cfb\u5351\u5c5e\u3001\u7236\u6bcd\u304a\u3088\u3073\u751f\u5b58\u914d\u5076\u8005\u306f\u3001\u305d\u308c\u305e\u308c\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306e\uff12\u5206\u306e\uff11\u3092\u53d7\u3051\u3001\u5144\u5f1f\u59c9\u59b9\u3001\u304a\u3088\u3073\u7956\u7236\u6bcd\u306f\uff13\u5206\u306e\uff11\u3092\u53d7\u3051\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u907a\u8a00\u307e\u305f\u306f\u751f\u524d\u8d08\u4e0e\u304c\u3053\u308c\u3089\u306e\u6a29\u5229\u3092\u4fb5\u5bb3\u3059\u308b\u5834\u5408\u3001\u5f71\u97ff\u3092\u53d7\u3051\u305f\u76f8\u7d9a\u4eba\u306f\u3001\u907a\u7559\u5206\u8fd4\u9084\u8acb\u6c42\u3092\u304a\u3053\u306a\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u6a29\u5229\u306f\u3001\u907a\u7523\u304c\u4fdd\u8b77\u3055\u308c\u308b\u95be\u5024\u3092\u4e0b\u56de\u308b\u7a0b\u5ea6\u306b\u907a\u7523\u3092\u6e1b\u5c11\u3055\u305b\u308b\u751f\u524d\u8d08\u4e0e\u306b\u3082\u9069\u5fdc\u3055\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u907a\u8a00\u306e\u65b9\u5f0f\u306b\u3064\u3044\u3066\u3001\u53f0\u6e7e\u306f\uff15\u3064\u306e\u65b9\u5f0f\u3092\u8a8d\u3081\u3066\u304a\u308a\u3001\u76f8\u5f53\u898f\u6a21\u306e\u907a\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u516c\u8a3c\u4eba\u306e\u524d\u3067\uff12\u4eba\u306e\u8a3c\u4eba\u304c\u7acb\u3061\u4f1a\u3063\u3066\u4f5c\u6210\u3059\u308b\u516c\u6b63\u8a3c\u66f8\u907a\u8a00\u304c\u5f37\u304f\u63a8\u5968\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u306f\u4f4e\u30b3\u30b9\u30c8\u3067\u3042\u308b\u4e00\u65b9\u3001\u4e89\u3044\u3068\u306a\u308b\u3053\u3068\u304c\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u8907\u6570\u306e\u7ba1\u8f44\u5730\u306b\u8cc7\u7523\u3092\u6709\u3059\u308b\u4e00\u65cf\u306b\u3064\u3044\u3066\u306f\u3001\u8a72\u5f53\u3059\u308b\u6e96\u62e0\u6cd5\uff08\u73fe\u5730\u6cd5\uff09\u306b\u3088\u308a\u898f\u5f8b\u3055\u308c\u308b\u4e26\u884c\u7684\u306a\u907a\u8a00\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u5404\u7ba1\u8f44\u5730\u306e\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u9593\u3067\u614e\u91cd\u306a\u8abf\u6574\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #102238;\"><strong>\u53f0\u6e7e\u4fe1\u8a17\u6cd5\u306f\u30aa\u30d5\u30b7\u30e7\u30a2\u4fe1\u8a17\u3092\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3059\u308b<\/strong><\/span><\/h3>\n<figure id=\"attachment_685922\" aria-describedby=\"caption-attachment-685922\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-685922 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Salina-Chen.jpg\" alt=\"Salina Chen\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-685922\" class=\"wp-caption-text\"><strong>Salina Chen<\/strong><br \/>\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>Lee and Li<br \/>\u53f0\u5317<br \/>Tel: +886 2 2763 8000 ext. 2243<br \/>Email: <a href=\"mailto:salinahychen@leeandli.com\">salinahychen@leeandli.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u53f0\u6e7e\u306f1996\u5e74\u306b\u4fe1\u8a17\u6cd5\u3092\u5236\u5b9a\u3057\u3001\u59d4\u8a17\u8005\u304c\u79fb\u8ee2\u3057\u305f\u6cd5\u7684\u6a29\u539f\u3092\u53d7\u8a17\u8005\u304c\u4fdd\u6709\u3057\u3001\u4fe1\u8a17\u5951\u7d04\u66f8\u306b\u5f93\u3063\u3066\u53d7\u76ca\u8005\u306e\u305f\u3081\u306b\u4fe1\u8a17\u8ca1\u7523\u3092\u7ba1\u7406\u3059\u308b\u3068\u3044\u3046\u3001\u6c11\u6cd5\u4e0a\u306e\u4fe1\u8a17\u67a0\u7d44\u307f\u3092\u78ba\u7acb\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">2000\u5e74\u4ea4\u4ed8\u306e\u4fe1\u8a17\u696d\u6cd5\u306f\u3001\u5c02\u9580\u7684\u53d7\u8a17\u8005\u306e\u514d\u8a31\u5236\u5ea6\u3092\u898f\u5f8b\u3057\u3066\u3044\u307e\u3059\u3002\u5b9f\u52d9\u4e0a\u3001\u591a\u304f\u306e\u5bcc\u88d5\u5c64\u306f\u3001\u898f\u5236\u4e0a\u306e\u76e3\u7763\u3092\u53d7\u3051\u308b\u5730\u5143\u9280\u884c\u306e\u4fe1\u8a17\u90e8\u9580\u3092\u5229\u7528\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u30aa\u30d5\u30b7\u30e7\u30a2\u306e\u9078\u629e\u80a2\u3068\u6bd4\u3079\u3066\u3001\u30aa\u30fc\u30c0\u30fc\u30e1\u30a4\u30c9\u306e\u67d4\u8edf\u6027\u306b\u6b20\u3051\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30fb\u30a6\u30a7\u30eb\u30b9\u30fb\u30d7\u30e9\u30af\u30c6\u30a3\u30b9\u3067\u7528\u3044\u3089\u308c\u308b\u4e3b\u8981\u306a\u4fe1\u8a17\u985e\u578b\u306f\u3001\u6b7b\u4ea1\u306b\u3088\u308a\u52b9\u529b\u304c\u751f\u3058\u3001\u672a\u6210\u5e74\u307e\u305f\u306f\u969c\u5bb3\u306e\u3042\u308b\u76f8\u7d9a\u4eba\u306e\u305f\u3081\u306b\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u3001\u6642\u9593\u3092\u304b\u3051\u3066\u5206\u914d\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u3089\u308c\u308b\u907a\u8a00\u4fe1\u8a17\u3001\u304a\u3088\u3073\u59d4\u8a17\u8005\u304c\u5b50\u3001\u307e\u305f\u306f\u5b6b\u306e\u5229\u76ca\u306e\u305f\u3081\u306b\u8cc7\u7523\u3092\u79fb\u8ee2\u3059\u308b\u751f\u524d\u306e\u7b2c\u4e09\u8005\u4fe1\u8a17\u3068\u306a\u308a\u307e\u3059\u3002\u5f8c\u8005\u306f\u8a2d\u5b9a\u6642\u306b\u8d08\u4e0e\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u304c\u3001\u305d\u306e\u5f8c\u306e\u5024\u4e0a\u304c\u308a\u76ca\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u907a\u7523\u304b\u3089\u5916\u308c\u3066\u84c4\u7a4d\u3055\u308c\u308b\u305f\u3081\u3001\u9577\u671f\u7684\u306a\u8a08\u753b\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u53f0\u6e7e\u306b\u95a2\u4fc2\u3059\u308b\u591a\u304f\u306e\u4e00\u65cf\u306f\u3001\u30aa\u30d5\u30b7\u30e7\u30a2\u4fe1\u8a17\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\u3082\u69cb\u7bc9\u3057\u3066\u304a\u308a\u3001\u4e00\u822c\u7684\u306b\u306f\u30b1\u30a4\u30de\u30f3\u8af8\u5cf6\u3001\u82f1\u9818\u30d0\u30fc\u30b8\u30f3\u8af8\u5cf6\uff08BVI\uff09\u3001\u30d0\u30df\u30e5\u30fc\u30c0\u3001\u9999\u6e2f\u3001\u307e\u305f\u306f\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u8a2d\u5b9a\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u901a\u5e38\u3001\u6d77\u5916\u306e\u6295\u8cc7\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u3001\u4e0d\u52d5\u7523\u3001\u307e\u305f\u306f\u30aa\u30d5\u30b7\u30e7\u30a2\u6301\u682a\u4f1a\u793e\u306e\u6301\u5206\u3092\u4fdd\u6709\u3059\u308b\u76ee\u7684\u3067\u7528\u3044\u3089\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u3082\u3063\u3068\u3082\u3001\u3053\u3046\u3057\u305f\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\u306e\u53f0\u6e7e\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306f\u4f9d\u7136\u3068\u3057\u3066\u8907\u96d1\u3067\u3059\u3002\u53f0\u6e7e\u5c45\u4f4f\u306e\u53d7\u76ca\u8005\u3078\u306e\u5206\u914d\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u3001\u307e\u305f\u306f\u975e\u8ab2\u7a0e\u306e\u5143\u672c\u8fd4\u9084\u3068\u3057\u3066\u5206\u985e\u3055\u308c\u308b\u307b\u304b\u3001\u4ee3\u66ff\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\uff08ATM\uff09\u5236\u5ea6\u306b\u3088\u308a\u3001\u30aa\u30d5\u30b7\u30e7\u30a2\u4fe1\u8a17\u306e\u6240\u5f97\u304c\u53f0\u6e7e\u306e\u8ab2\u7a0e\u30d9\u30fc\u30b9\u306b\u53d6\u308a\u8fbc\u307e\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\uff082023\u5e74\u304b\u3089\u65bd\u884c\u3055\u308c\u3066\u3044\u308b\u53f0\u6e7e\u306eCFC\uff08Controlled Foreign Company\uff09\u30eb\u30fc\u30eb\u3092\u542b\u307f\u307e\u3059\uff09\u3002\u3053\u306e\u66d6\u6627\u3055\u306b\u3088\u308a\u3001\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u306e\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\u306b\u3064\u3044\u3066\u52a9\u8a00\u3059\u308b\u969b\u306b\u306f\u614e\u91cd\u306a\u5bfe\u5fdc\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #102238;\"><strong>\u53f0\u6e7e\u306e\u907a\u7523\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387<\/strong><\/span><\/h3>\n<figure id=\"attachment_685926\" aria-describedby=\"caption-attachment-685926\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-685926 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Chaolong-Chen.jpg\" alt=\"Chaolong Chen\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-685926\" class=\"wp-caption-text\"><strong>Chaolong Chen<\/strong><br \/>\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>Lee and Li<br \/>\u53f0\u5317<br \/>Tel: +886 2 2763 8000 ext. 2210<br \/>Email: <a href=\"mailto:chaolongchen@leeandli.com\">chaolongchen@leeandli.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u53f0\u6e7e\u306e\u907a\u7523\u3001\u304a\u3088\u3073\u8d08\u4e0e\u7a0e\u6cd5\u306f\u3001\u53f0\u6e7e\u306b\u4f4f\u6240\u3092\u6709\u3059\u308b\u500b\u4eba\u306e\u5168\u4e16\u754c\u8cc7\u7523\u306b\u8ab2\u7a0e\u3059\u308b\u3082\u306e\u3067\u3059\uff08\u6d77\u5916\u306e\u7a0e\u984d\u63a7\u9664\u306b\u3088\u308b\u6551\u6e08\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\uff09\u3002\u73fe\u884c\u306f\u3001\u7d2f\u9032\u7a0e\u7387\u3067\u3042\u308a\u3001\u8ab2\u7a0e\u907a\u7523\u984d\u304c5621\u4e07\u53f0\u6e7e\u30c9\u30eb\uff082\u51048500\u4e07\u5186\uff09\u307e\u3067\u304c10%\u30015621\u4e07\u301c1\u51041242\u4e07\u53f0\u6e7e\u30c9\u30eb\uff085\u51047100\u4e07\u5186\uff09\u304c15%\u30011\u51041242\u4e07\u53f0\u6e7e\u30c9\u30eb\u8d85\u304c20%\u3068\u306a\u308a\u307e\u3059\u3002\u57fa\u790e\u63a7\u9664\u306f1333\u4e07\u53f0\u6e7e\u30c9\u30eb\uff086760\u4e07\u5186\uff09\u3067\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u4e3b\u306a\u63a7\u9664\u3068\u3057\u3066\u3001\u751f\u5b58\u914d\u5076\u8005\u63a7\u9664553\u4e07\u53f0\u6e7e\u30c9\u30eb\uff082800\u4e07\u5186\uff09\u3001\u76f4\u7cfb\u5351\u5c5e\uff11\u4eba\u5f53\u305f\u308a56\u4e07\u53f0\u6e7e\u30c9\u30eb\uff08280\u4e07\u5186\uff09\u3001\u751f\u5b58\u3059\u308b\u7236\u6bcd\u4e00\u4eba\u5f53\u305f\u308a138\u4e07\u53f0\u6e7e\u30c9\u30eb\uff08700\u4e07\u5186\uff09\u3001\u846c\u5100\u8cbb\u7528\u3068\u3057\u3066\u4e00\u5f8b138\u4e07\u53f0\u6e7e\u30c9\u30eb\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u8d08\u4e0e\u7a0e\u306f\u907a\u7523\u7a0e\u3068\u540c\u69d8\u306e\u7a0e\u7387\u69cb\u9020\u3092\u63a1\u7528\u3057\u3001\u53f0\u6e7e\u306b\u4f4f\u6240\u3092\u6709\u3059\u308b\u500b\u4eba\u306b\u3088\u308b\u751f\u524d\u306e\u7121\u511f\u79fb\u8ee2\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u8d08\u4e0e\u80051\u4eba\u5f53\u305f\u308a\u5e74\u9593244\u4e07\u53f0\u6e7e\u30c9\u30eb(1240\u4e07\u5186)\u306e\u975e\u8ab2\u7a0e\u67a0\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u9577\u5e74\u306b\u308f\u305f\u308a\u4e00\u8cab\u3057\u3066\u5b9f\u65bd\u3055\u308c\u3066\u304d\u305f\u4f53\u7cfb\u7684\u306a\u8d08\u4e0e\u30d7\u30ed\u30b0\u30e9\u30e0\u306b\u3088\u308a\u3001\u6700\u7d42\u7684\u306a\u907a\u7523\u7a0e\u8ca0\u62c5\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p style=\"text-align: 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srcset=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Lee-and-Li-logo-2-300x94.png 300w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Lee-and-Li-logo-2-1024x319.png 1024w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Lee-and-Li-logo-2-768x240.png 768w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Lee-and-Li-logo-2-1536x479.png 1536w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Lee-and-Li-logo-2-696x217.png 696w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Lee-and-Li-logo-2-1068x333.png 1068w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Lee-and-Li-logo-2-1347x420.png 1347w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Lee-and-Li-logo-2.png 1789w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><strong>LEE AND LI ATTORNEYS-AT-LAW<\/strong><br \/>\n8F, No 555, Sec 4, Zhongxiao E Rd<br \/>\nTaipei 110055, Taiwan, ROC<br \/>\nTel: +886 2 2763 8000<br \/>\nEmail: <a href=\"mailto:attorneys@leeandli.com\">attorneys@leeandli.com<\/a><br \/>\n<a href=\"http:\/\/www.leeandli.com\">www.leeandli.com<\/a><\/section>\n<p style=\"text-align: right;\"><a style=\"text-decoration: none;\" href=\"#navigation\"><button style=\"width: 20%; font-size: 12px; letter-spacing: 1px; padding: 3px 3px; color: #000000; border-color: #F4F4F4; background: #102238;\"><span style=\"color: #ffffff; font-weight: bold; text-transform: uppercase; text-shadow: 1px 1px 2px #16151d;\"><span class=\"color: #fffff; text-shadow: 1px 1px 2px #43687f;\">\u30c8\u30c3\u30d7\u306b\u623b\u308b<\/span><\/span><\/button><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30a6\u30a7\u30eb\u30b9\u306e\u5927\u79fb\u52d5\u3067\u751f\u307e\u308c\u308b\u3001\u898f\u5236\u5f37\u5316\u3068\u8907\u96d1\u6027\u5897\u5927\u306e\u6469\u64e6 \u4e2d\u56fd \u30a4\u30f3\u30c9 \u97d3\u56fd \u53f0\u6e7e 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