{"id":691096,"date":"2026-06-02T18:12:16","date_gmt":"2026-06-02T10:12:16","guid":{"rendered":"https:\/\/law.asia\/?p=691096"},"modified":"2026-06-12T09:47:43","modified_gmt":"2026-06-12T01:47:43","slug":"taiwan-private-wealth-succession-trusts-estate-tax-crs-planning","status":"publish","type":"post","link":"https:\/\/law.asia\/ja\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/","title":{"rendered":"\u53f0\u6e7e\u306e\u907a\u7523\u8a08\u753b\u306b\u304a\u3051\u308b\u4e16\u4ee3\u4ea4\u4ee3\u3078\u306e\u5bfe\u5fdc"},"content":{"rendered":"<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\/asian-wealth-succession-planning\/\"><span style=\"color: #ffffff;\"><b>\u30e1\u30a4\u30f3\u30da\u30fc\u30b8<\/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\/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<\/tr>\n<\/tbody>\n<\/table>\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\u306b\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<h2 style=\"text-align: justify;\"><span style=\"color: #102238;\"><strong>\u53f0\u6e7e\u6c11\u6cd5\u306b\u304a\u3051\u308b\u907a\u7559\u5206\u5236\u5ea6<\/strong><\/span><\/h2>\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<h2 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><\/h2>\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<h2 style=\"text-align: justify;\"><span style=\"color: #102238;\"><strong>\u53f0\u6e7e\u306e\u907a\u7523\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387<\/strong><\/span><\/h2>\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: justify;\">\u91cd\u8981\u306a\u5236\u7d04\u3068\u3057\u3066\u3001\u30af\u30ed\u30fc\u30d0\u30c3\u30af\uff08\u53d6\u308a\u623b\u3057\uff09\u30eb\u30fc\u30eb\u304c\u3042\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u6b7b\u4ea1\u524d\u4e8c\u5e74\u4ee5\u5185\u306b\u7279\u5b9a\u306e\u8fd1\u89aa\u8005\u3078\u8d08\u4e0e\u3055\u308c\u305f\u8cc7\u7523\u306f\u8ab2\u7a0e\u907a\u7523\u306b\u7b97\u5165\u3057\u76f4\u3055\u308c\u3001\u65e2\u306b\u7d0d\u4ed8\u3055\u308c\u305f\u8d08\u4e0e\u7a0e\u306f\u63a7\u9664\uff08\u30af\u30ec\u30b8\u30c3\u30c8\uff09\u3055\u308c\u308b\u3002\u3053\u306e\u70b9\u306f\u3001\u76f4\u524d\u306e\u79fb\u8ee2\u3067\u306f\u306a\u304f\u3001\u65e9\u671f\u304b\u3064\u7d99\u7d9a\u7684\u306a\u8a08\u753b\u306e\u5fc5\u8981\u6027\u3092\u5f37\u304f\u793a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: justify;\">\u4ee3\u66ff\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\uff08AMT\uff09\u306f\u3001\u57fa\u790e\u6240\u5f97\u304c750\u4e07\u53f0\u6e7e\u30c9\u30eb(3800\u4e07\u5186)\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u5bfe\u3057\u3066\u4e00\u5f8b20%\u3092\u8ab2\u3057\u3001100\u4e07\u53f0\u6e7e\u30c9\u30eb(500\u4e07\u5186)\u3092\u8d85\u3048\u308b\u6d77\u5916\u6e90\u6cc9\u6240\u5f97\u3092\u8a08\u7b97\u306b\u542b\u3081\u307e\u3059\u3002\u3053\u306e\u898f\u5b9a\u306f\u3001\u30aa\u30d5\u30b7\u30e7\u30a2\u30fb\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\u3092\u4fdd\u6709\u3059\u308b\u53f0\u6e7e\u5c45\u4f4f\u8005\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3057\u3066\u304a\u308a\u3001\u6d77\u5916\u4fe1\u8a17\u3084\u30aa\u30d5\u30b7\u30e7\u30a2\u4f1a\u793e\u306e\u5229\u76ca\u306f\u3001\u901a\u5e38\u306e\u53f0\u6e7e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u304c\u767a\u751f\u3057\u306a\u3044\u5834\u5408\u3067\u3082\u3001AMT\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u6d77\u5916\u8cc7\u7523\u3092\u5927\u304d\u304f\u4fdd\u6709\u3059\u308b\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306b\u3064\u3044\u3066\u306f\u3001\u6bce\u5e74\u306eAMT\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #102238;\"><strong>\u53f0\u6e7e\u306e\u30d5\u30a1\u30df\u30ea\u30fc\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3051\u308b\u4e8b\u696d\u627f\u7d99\u8a08\u753b<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u53f0\u6e7e\u306e\u4f01\u696d\u74b0\u5883\u306f\u4e00\u65cf\u304c\u652f\u914d\u3059\u308b\u4f01\u696d\u306b\u3088\u3063\u3066\u7279\u5fb4\u3065\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u4e16\u4ee3\u4ea4\u4ee3\u306b\u4f34\u3046\u6cd5\u52d9\u3001\u304a\u3088\u3073\u30ac\u30d0\u30ca\u30f3\u30b9\u4e0a\u306e\u8ab2\u984c\u306f\u3001\u5b9f\u52d9\u306b\u304a\u3051\u308b\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30fb\u30a6\u30a7\u30eb\u30b9\u6848\u4ef6\u306e\u4e2d\u3067\u3082\u6700\u3082\u8907\u96d1\u306a\u90e8\u985e\u306b\u5165\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u4f01\u696d\u306f\u901a\u5e38\u3001\u53f0\u6e7e\u306e\u682a\u5f0f\u6709\u9650\u4f1a\u793e\u3001\u30b1\u30a4\u30de\u30f3\u8af8\u5cf6\u3001\u307e\u305f\u306f\u82f1\u9818\u30d0\u30fc\u30b8\u30f3\u8af8\u5cf6\uff08BVI\uff09\u306e\u30aa\u30d5\u30b7\u30e7\u30a2\u6301\u682a\u4f1a\u793e\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u53f0\u6e7e\u8a3c\u5238\u53d6\u5f15\u6240\u3001\u307e\u305f\u306f\u53f0\u5317\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3059\u308b\u4e8b\u696d\u4f53\u3092\u7d44\u307f\u5408\u308f\u305b\u305f\u3001\u591a\u5c64\u7684\u306a\u3084\u308a\u65b9\u3067\u4fdd\u6709\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u975e\u4e0a\u5834\u4f1a\u793e\u682a\u5f0f\u3092\u4e00\u65cf\u5185\u3067\u79fb\u8ee2\u3059\u308b\u5834\u5408\u3001\u8d08\u4e0e\u7a0e\u3001\u307e\u305f\u306f\u76f8\u7d9a\u7a0e\u306e\u5f71\u97ff\u304c\u751f\u3058\u307e\u3059\u3002\u682a\u5f0f\u8a55\u4fa1\u306f\u4e00\u822c\u306b\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u5b9a\u3081\u308b\u7d14\u8cc7\u7523\u4fa1\u984d\uff08\u7c3f\u4fa1\uff09\u65b9\u5f0f\u306b\u3088\u3063\u3066\u304a\u3053\u308f\u308c\u3001\u307e\u305f\u8b72\u6e21\u76ca\u306b\u5bfe\u3059\u308bAMT\u306e\u9069\u7528\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002\u4e0a\u5834\u682a\u5f0f\u306e\u8b72\u6e21\u76ca\u306f\u6240\u5f97\u7a0e\u304c\u975e\u8ab2\u7a0e\u306e\u307e\u307e\u3067\u3042\u308a\u3001\u4e8b\u696d\u627f\u7d99\u6226\u7565\u306e\u4e00\u74b0\u3068\u3057\u3066IPO\u3092\u691c\u8a0e\u3059\u308b\u4e00\u65cf\u306b\u3068\u3063\u3066\u3001\u6709\u610f\u306a\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u8981\u56e0\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u6cd5\u7684\u6587\u66f8\u306e\u6574\u5099\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u6d17\u7df4\u3055\u308c\u305f\u4e00\u65cf\u306f\u3001\u305d\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u57fa\u76e4\u6574\u5099\u3001\u3059\u306a\u308f\u3061\u3001\u6b63\u5f0f\u306a\u30d5\u30a1\u30df\u30ea\u30fc\u30fb\u30ab\u30a6\u30f3\u30b7\u30eb\u3001\u30d5\u30a1\u30df\u30ea\u30fc\u61b2\u7ae0\u307e\u305f\u306f\u30c1\u30e3\u30fc\u30bf\u30fc\u3092\u901a\u3058\u3066\u3001\u5171\u6709\u4fa1\u5024\u89b3\u3001\u610f\u601d\u6c7a\u5b9a\u30d7\u30ed\u30bb\u30b9\u3001\u30e1\u30f3\u30d0\u30fc\u306e\u4e8b\u696d\u53c2\u52a0\u306b\u95a2\u3059\u308b\u30eb\u30fc\u30eb\u3092\u660e\u78ba\u5316\u3059\u308b\u6295\u8cc7\u3092\u9032\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u3053\u308c\u3089\u306e\u4ed5\u7d44\u307f\u306f\u53f0\u6e7e\u6cd5\u4e0a\u3001\u6cd5\u7684\u62d8\u675f\u529b\u3092\u6301\u305f\u306a\u3044\u3082\u306e\u306e\u3001\u7d1b\u4e89\u3092\u4e88\u9632\u3057\u3001\u6301\u7d9a\u7684\u306a\u591a\u4e16\u4ee3\u79fb\u884c\u3092\u53ef\u80fd\u306b\u3059\u308b\u95a2\u4fc2\u9762\u306e\u300c\u8db3\u5834\u300d\u3068\u3057\u3066\u6a5f\u80fd\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #102238;\"><strong>\u53f0\u6e7e\u306b\u304a\u3051\u308bCRS\u3068\u4e8b\u696d\u627f\u7d99\u8a08\u753b<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u53f0\u6e7e\u306b\u304a\u3051\u308b\u6d77\u5916\u7a0e\u52d9\u74b0\u5883\u306f\u5927\u304d\u304f\u9032\u5316\u3057\u3066\u3044\u307e\u3059\u3002\u3059\u306a\u308f\u3061\u3001BEPS\u539f\u5247\u306e\u63a1\u7528\u3001\u79df\u7a0e\u6761\u7d04\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u304a\u3088\u305d35\u6cd5\u57df\u3078\u306e\u62e1\u5927\u3001\u305d\u3057\u3066\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u5171\u901a\u5831\u544a\u57fa\u6e96\uff08CRS\uff09\u306e\u5b9f\u65bd\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u3063\u3066\u3001\u5f93\u6765\u30aa\u30d5\u30b7\u30e7\u30a2\u69cb\u9020\u3092\u9b45\u529b\u7684\u306b\u3057\u3066\u3044\u305f\u60c5\u5831\u306e\u975e\u5bfe\u79f0\u6027\u306f\u6839\u672c\u7684\u306b\u5909\u5316\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">CRS\u53c2\u52a0\u6cd5\u57df\u306e\u6d77\u5916\u91d1\u878d\u6a5f\u95a2\u306b\u53e3\u5ea7\u3092\u6709\u3059\u308b\u53f0\u6e7e\u5c45\u4f4f\u8005\u306f\u3001\u81ea\u8eab\u306e\u53e3\u5ea7\u30c7\u30fc\u30bf\u304c\u53f0\u6e7e\u306e\u7a0e\u52d9\u5f53\u5c40\u3078\u5831\u544a\u3055\u308c\u308b\u53ef\u80fd\u6027\u306b\u76f4\u9762\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u6c11\u6cd5\u4e0a\u306e\u5236\u7d04\u3001\u4f1a\u793e\u6cd5\u4e0a\u306e\u67d4\u8edf\u6027\u3001\u305d\u3057\u3066\u5909\u5316\u3059\u308b\u7a0e\u52d9\u5b9f\u614b\u3068\u3044\u3046\u932f\u7d9c\u3059\u308b\u72b6\u6cc1\u3092\u7ba1\u7406\u3059\u308b\u305f\u3081\u3001\u6d17\u7df4\u3055\u308c\u305f\u4e00\u65cf\u306f\u30012\u3064\u306e\u73fe\u4ee3\u7684\u306a\u624b\u6bb5\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u6d3b\u7528\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: justify;\">\u7b2c\u4e00\u306b\u3001\u53f0\u6e7e\u4f1a\u793e\u6cd5\u306b\u57fa\u3065\u304d\u3001\u30d5\u30a1\u30df\u30ea\u30fc\u4f01\u696d\u3084\u4e8b\u696d\u3092\u4fdd\u6709\u3059\u308b\u305f\u3081\u306b\u8a2d\u7acb\u3055\u308c\u308b\u30af\u30ed\u30fc\u30ba\u30c9\u30a8\u30f3\u30c9\u578b\u4f1a\u793e\u306f\u3001\u7279\u5225\u8b70\u6c7a\u6a29\u4ed8\u682a\u5f0f\uff08\u30b4\u30fc\u30eb\u30c7\u30f3\u30fb\u30b7\u30a7\u30a2\u3084\u62d2\u5426\u6a29\u3092\u542b\u3080\uff09\u3092\u767a\u884c\u3067\u304d\u3001\u307e\u305f\u3001\u4e00\u65cf\u4ee5\u5916\u3078\u306e\u682a\u5f0f\u8b72\u6e21\u3092\u5236\u9650\u3067\u304d\u308b\u305f\u3081\u3001\u4e16\u4ee3\u3092\u307e\u305f\u3044\u3060\u7d71\u4e00\u7684\u306a\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u7dad\u6301\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u7b2c\u4e8c\u306b\u3001\u4fe1\u8a17\u6cd5\u306b\u57fa\u3065\u304f\u53f0\u6e7e\u306e\u4fe1\u8a17\u306f\u3001\u8cc7\u7523\u3092\u59d4\u8a17\u8005\u306e\u500b\u4eba\u8ca1\u7523\u304b\u3089\u6cd5\u7684\u306b\u5206\u96e2\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u3063\u3066\u3001\u8b70\u6c7a\u6a29\u3092\u53d7\u8a17\u8005\u306b\u96c6\u4e2d\u3055\u305b\u3001\u5f8c\u7d99\u4e16\u4ee3\u306e\u50b5\u6a29\u8005\u30ea\u30b9\u30af\u3084\u5a5a\u59fb\u30fb\u96e2\u5a5a\u7d1b\u4e89\u304b\u3089\u8cc7\u7523\u3092\u4fdd\u8b77\u3057\u3001\u6642\u9593\u3092\u304b\u3051\u305f\u6761\u4ef6\u4ed8\u5206\u914d\u3092\u69cb\u9020\u7684\u306b\u5b9f\u73fe\u3067\u304d\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u53f0\u6e7e\u306f\u6c38\u7d9a\u4fe1\u8a17\u3092\u5168\u9762\u7684\u306b\u306f\u8a8d\u3081\u3066\u3044\u306a\u3044\u304c\u3001\u614e\u91cd\u306b\u8d77\u8349\u3055\u308c\u305f\u4fe1\u8a17\u8a2d\u8a08\u306b\u3088\u308a\u3001\u6cd5\u5b9a\u67a0\u7d44\u5185\u3067\u306e\u6301\u7d9a\u7684\u306a\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u76ee\u7684\u3092\u9054\u6210\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u307e\u305f\u3001\u7cbe\u7dfb\u306a\u30d0\u30a4\u30fb\u30bb\u30eb\u6761\u9805\u3092\u5099\u3048\u305f\u682a\u4e3b\u9593\u5951\u7d04\u306f\u3001\u5229\u7528\u53ef\u80fd\u306a\u7d1b\u4e89\u4e88\u9632\u30c4\u30fc\u30eb\u306e\u4e2d\u3067\u3082\u6700\u3082\u6709\u52b9\u306a\u3082\u306e\u306e\u4e00\u3064\u3067\u3059\u3002\u6b7b\u4ea1\u3001\u80fd\u529b\u55aa\u5931\u3001\u96e2\u5a5a\u3001\u307e\u305f\u306f\u96e2\u8131\u304c\u751f\u3058\u305f\u5834\u5408\u306e\u682a\u5f0f\u306e\u8b72\u6e21\u3001\u62c5\u4fdd\u8a2d\u5b9a\u3001\u307e\u305f\u306f\u511f\u9084\u306e\u6761\u4ef6\u3092\u4e8b\u524d\u306b\u5408\u610f\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u5f37\u5236\u58f2\u5374\u3084\u3001\u671b\u307e\u3057\u304f\u306a\u3044\u7b2c\u4e09\u8005\u304c\u975e\u516c\u958b\u306e\u4e00\u65cf\u4fdd\u6709\u682a\u4e3b\u3078\u7b2c\u4e09\u8005\u304c\u5165\u308a\u8fbc\u3080\u4e8b\u614b\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #102238;\"><strong>\u900f\u660e\u6027\u306e\u6642\u4ee3\u306b\u304a\u3051\u308b\u53f0\u6e7e\u306e\u4e8b\u696d\u627f\u7d99\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u53f0\u6e7e\u306e\u4e16\u4ee3\u9593\u8cc7\u7523\u79fb\u8ee2\u306e\u5c40\u9762\u306f\u3001\u5c06\u6765\u306e\u51fa\u6765\u4e8b\u3067\u306f\u306a\u304f\u3001\u3044\u307e\u307e\u3055\u306b\u9032\u884c\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3092\u6210\u529f\u88cf\u306b\u4e57\u308a\u8d8a\u3048\u308b\u4e00\u65cf\u3001\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u3001\u304a\u3088\u3073\u91d1\u878d\u6a5f\u95a2\u306f\u3001\u3053\u306e\u5c40\u9762\u304c\u8981\u6c42\u3059\u308b\u6cd5\u52d9\u3001\u7a0e\u52d9\u3001\u304a\u3088\u3073\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u9ad8\u5ea6\u306a\u5c02\u9580\u6027\u3092\u7dcf\u52d5\u54e1\u3057\u3066\u53d6\u308a\u7d44\u3080\u8005\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u7279\u306b\u91cd\u8981\u306a\u8981\u8acb\u306f3\u3064\u3042\u308a\u307e\u3059\u3002\u7b2c\u4e00\u306b\u3001\u6c11\u6cd5\u306e\u907a\u7559\u5206\u30eb\u30fc\u30eb\u306f\u3001\u4ea4\u6e09\u306e\u4f59\u5730\u304c\u306a\u3044\u5236\u7d04\u3067\u3042\u308a\u3001\u4e8b\u696d\u627f\u7d99\u8a08\u753b\u306e\u5f53\u521d\u304b\u3089\u628a\u63e1\u3057\u7e54\u308a\u8fbc\u3080\u3079\u304d\u3067\u3001\u4ed8\u968f\u7684\u8ad6\u70b9\u3068\u3057\u3066\u5f8c\u56de\u3057\u306b\u3059\u3079\u304d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p style=\"text-align: justify;\">\u7b2c\u4e8c\u306b\u3001AMT\u5236\u5ea6\uff08CFC\u30eb\u30fc\u30eb\u3092\u542b\u3080\uff09\u3068CRS\u5831\u544a\u306e\u8907\u5408\u7684\u5f71\u97ff\u306b\u3088\u308a\u3001\u30aa\u30d5\u30b7\u30e7\u30a2\u69cb\u9020\u306e\u30ea\u30b9\u30af\u3068\u4fbf\u76ca\u306e\u8a08\u7b97\u306f\u6839\u672c\u7684\u306b\u5909\u308f\u308a\u307e\u3057\u305f\u3002\u65e2\u5b58\u306e\u30ec\u30ac\u30b7\u30fc\u30fb\u30a2\u30ec\u30f3\u30b8\u30e1\u30f3\u30c8\u306f\u65e9\u6025\u306a\u898b\u76f4\u3057\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u65b0\u305f\u306a\u69cb\u9020\u306f\u900f\u660e\u6027\u3092\u524d\u63d0\u3068\u3059\u308b\u4e16\u754c\u306b\u9069\u5408\u3059\u308b\u3088\u3046\u8a2d\u8a08\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p style=\"text-align: justify;\">\u7b2c\u4e09\u306b\u3001\u6cd5\u7684\u6587\u66f8\u3060\u3051\u3067\u306f\u4e0d\u5341\u5206\u3067\u3059\u3002\u6700\u3082\u6301\u7d9a\u6027\u306e\u9ad8\u3044\u4e8b\u696d\u627f\u7d99\u8a08\u753b\u306f\u3001\u907a\u8a00\u3001\u4fe1\u8a17\u8a3c\u66f8\u3001\u682a\u4e3b\u9593\u5951\u7d04\u3001\u304a\u3088\u3073\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ea\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30ea\u30f3\u30b0\u3092\u3001\u4eba\u9593\u95a2\u4fc2\u3084\u5fc3\u7406\u9762\u3092\u542b\u3080\u300c\u8cc7\u7523\u79fb\u8ee2\u306e\u4eba\u7684\u5074\u9762\u300d\u3092\u540c\u3058\u91cd\u307f\u3067\u6271\u3046\u4e00\u65cf\u306b\u3088\u308b\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u67a0\u7d44\u307f\u3068\u7d71\u5408\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u53f0\u6e7e\u306e\u6cd5\u5236\u5ea6\u306f\u3001\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30fb\u30a6\u30a7\u30eb\u30b9\u30fb\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u306e\u305f\u3081\u306e\u3001\u5b9f\u7528\u7684\u304b\u3064\u9ad8\u5ea6\u5316\u3057\u3064\u3064\u3042\u308b\u30c4\u30fc\u30eb\u30ad\u30c3\u30c8\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u8ab2\u984c\u3067\u3042\u308a\u6a5f\u4f1a\u3067\u3082\u3042\u308b\u306e\u306f\u3001\u6c42\u3081\u3089\u308c\u308b\u91cd\u8981\u6027\u306b\u898b\u5408\u3046\u5148\u898b\u6027\u3001\u7cbe\u5ea6\u3001\u304a\u3088\u3073\u914d\u616e\u3092\u3082\u3063\u3066\u3001\u305d\u308c\u3092\u5b9f\u88c5\u3059\u308b\u3053\u3068\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<section class=\"format-info\" style=\"text-align: center;\"><img class=\"size-medium wp-image-685809 aligncenter\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Lee-and-Li-logo-2-300x94.png\" alt=\"Lee and Li \" width=\"300\" height=\"94\" 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","protected":false},"excerpt":{"rendered":"<p>\u30e1\u30a4\u30f3\u30da\u30fc\u30b8 \u4e2d\u56fd \u30a4\u30f3\u30c9 \u97d3\u56fd \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<\/p>\n","protected":false},"author":18,"featured_media":686174,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","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":"Frank H F Lin\u30fbSalina Chen\u30fbChaolong Chen \/ Lee and Li"},"categories":[8404],"tags":[190782,190780,58657,190781,190821,190779,190690,94186,101530],"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\" content=\"\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\u306b\u306a\u3063\u3066\u3044\u307e\u3059\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/law.asia\/ja\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/\" \/>\n<meta property=\"og:locale\" content=\"ja_JP\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u53f0\u6e7e\u306e\u907a\u7523\u8a08\u753b\u306b\u304a\u3051\u308b\u4e16\u4ee3\u4ea4\u4ee3\u3078\u306e\u5bfe\u5fdc\" \/>\n<meta property=\"og:description\" content=\"\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\u306b\u306a\u3063\u3066\u3044\u307e\u3059\" \/>\n<meta property=\"og:url\" content=\"https:\/\/law.asia\/ja\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/\" \/>\n<meta property=\"og:site_name\" content=\"Law.asia\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AsiaBusinessLaw\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-06-02T10:12:16+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-12T01:47:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/IMG_1274.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@ablj_insights\" \/>\n<meta name=\"twitter:site\" content=\"@ablj_insights\" \/>\n<meta name=\"twitter:label1\" content=\"\u57f7\u7b46\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kient\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u63a8\u5b9a\u8aad\u307f\u53d6\u308a\u6642\u9593\" \/>\n\t<meta name=\"twitter:data2\" content=\"2\u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/law.asia\/ja\/#organization\",\"name\":\"Law.asia\",\"url\":\"https:\/\/law.asia\/ja\/\",\"sameAs\":[\"https:\/\/www.facebook.com\/AsiaBusinessLaw\/\",\"https:\/\/www.instagram.com\/law.asia_\/?hl=en\",\"https:\/\/www.linkedin.com\/company\/asiabusinesslawjournal\/\",\"https:\/\/www.youtube.com\/@Law.asiaLimited\",\"https:\/\/twitter.com\/ablj_insights\"],\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/law.asia\/ja\/#logo\",\"inLanguage\":\"ja\",\"url\":\"https:\/\/law.asia\/wp-content\/uploads\/2020\/10\/LAWDOTASIA-LOGO-152.png\",\"contentUrl\":\"https:\/\/law.asia\/wp-content\/uploads\/2020\/10\/LAWDOTASIA-LOGO-152.png\",\"width\":152,\"height\":152,\"caption\":\"Law.asia\"},\"image\":{\"@id\":\"https:\/\/law.asia\/ja\/#logo\"}},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/law.asia\/ja\/#website\",\"url\":\"https:\/\/law.asia\/ja\/\",\"name\":\"Law.asia\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/law.asia\/ja\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/law.asia\/ja\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"ja\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/law.asia\/ja\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/#primaryimage\",\"inLanguage\":\"ja\",\"url\":\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/IMG_1274.jpeg\",\"contentUrl\":\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/IMG_1274.jpeg\",\"width\":900,\"height\":600,\"caption\":\"Taiwan Wealth Succession Trusts Tax CRS Era\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/law.asia\/ja\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/#webpage\",\"url\":\"https:\/\/law.asia\/ja\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/\",\"name\":\"\\u53f0\\u6e7e\\u306e\\u907a\\u7523\\u8a08\\u753b\\u306b\\u304a\\u3051\\u308b\\u4e16\\u4ee3\\u4ea4\\u4ee3\\u3078\\u306e\\u5bfe\\u5fdc | Law.asia\",\"isPartOf\":{\"@id\":\"https:\/\/law.asia\/ja\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/law.asia\/ja\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/#primaryimage\"},\"datePublished\":\"2026-06-02T10:12:16+00:00\",\"dateModified\":\"2026-06-12T01:47:43+00:00\",\"description\":\"\\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\\u306b\\u306a\\u3063\\u3066\\u3044\\u307e\\u3059\",\"breadcrumb\":{\"@id\":\"https:\/\/law.asia\/ja\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/#breadcrumb\"},\"inLanguage\":\"ja\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/law.asia\/ja\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/law.asia\/ja\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\"}]},{\"@type\":\"Article\",\"@id\":\"https:\/\/law.asia\/ja\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/law.asia\/ja\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/#webpage\"},\"author\":{\"@id\":\"https:\/\/law.asia\/ja\/#\/schema\/person\/141af725dc05d2a2e18a5ddb9c4381b7\"},\"headline\":\"\\u53f0\\u6e7e\\u306e\\u907a\\u7523\\u8a08\\u753b\\u306b\\u304a\\u3051\\u308b\\u4e16\\u4ee3\\u4ea4\\u4ee3\\u3078\\u306e\\u5bfe\\u5fdc\",\"datePublished\":\"2026-06-02T10:12:16+00:00\",\"dateModified\":\"2026-06-12T01:47:43+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/law.asia\/ja\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/#webpage\"},\"wordCount\":96,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/law.asia\/ja\/#organization\"},\"image\":{\"@id\":\"https:\/\/law.asia\/ja\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/IMG_1274.jpeg\",\"keywords\":[\"Chaolong Chen\",\"Frank H F Lin\",\"Lee and Li\",\"Salina Chen\",\"\\u30d7\\u30e9\\u30a4\\u30d9\\u30fc\\u30c8\\u30fb\\u30a6\\u30a7\\u30eb\\u30b9\",\"\\u4ee3\\u66ff\\u30df\\u30cb\\u30de\\u30e0\\u30bf\\u30c3\\u30af\\u30b9\",\"\\u500b\\u4eba\\u8cc7\\u7523\",\"\\u53f0\\u6e7e\",\"\\u82f1\\u9818\\u30d0\\u30fc\\u30b8\\u30f3\\u8af8\\u5cf6\"],\"articleSection\":[\"Asia Business Law Journal\"],\"inLanguage\":\"ja\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/law.asia\/ja\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/#respond\"]}],\"copyrightYear\":\"2026\",\"copyrightHolder\":{\"@id\":\"https:\/\/law.asia\/#organization\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/law.asia\/ja\/#\/schema\/person\/141af725dc05d2a2e18a5ddb9c4381b7\",\"name\":\"Kient\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/law.asia\/ja\/#personlogo\",\"inLanguage\":\"ja\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/6defc3c0ff408cd5be618e1fb33ef2f8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/6defc3c0ff408cd5be618e1fb33ef2f8?s=96&d=mm&r=g\",\"caption\":\"Kient\"},\"url\":\"https:\/\/law.asia\/ja\/author\/van_author5\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"description":"\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\u306b\u306a\u3063\u3066\u3044\u307e\u3059","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/law.asia\/ja\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/","og_locale":"ja_JP","og_type":"article","og_title":"\u53f0\u6e7e\u306e\u907a\u7523\u8a08\u753b\u306b\u304a\u3051\u308b\u4e16\u4ee3\u4ea4\u4ee3\u3078\u306e\u5bfe\u5fdc","og_description":"\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\u306b\u306a\u3063\u3066\u3044\u307e\u3059","og_url":"https:\/\/law.asia\/ja\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/","og_site_name":"Law.asia","article_publisher":"https:\/\/www.facebook.com\/AsiaBusinessLaw\/","article_published_time":"2026-06-02T10:12:16+00:00","article_modified_time":"2026-06-12T01:47:43+00:00","og_image":[{"width":900,"height":600,"url":"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/IMG_1274.jpeg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_creator":"@ablj_insights","twitter_site":"@ablj_insights","twitter_misc":{"\u57f7\u7b46\u8005":"Kient","\u63a8\u5b9a\u8aad\u307f\u53d6\u308a\u6642\u9593":"2\u5206"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Organization","@id":"https:\/\/law.asia\/ja\/#organization","name":"Law.asia","url":"https:\/\/law.asia\/ja\/","sameAs":["https:\/\/www.facebook.com\/AsiaBusinessLaw\/","https:\/\/www.instagram.com\/law.asia_\/?hl=en","https:\/\/www.linkedin.com\/company\/asiabusinesslawjournal\/","https:\/\/www.youtube.com\/@Law.asiaLimited","https:\/\/twitter.com\/ablj_insights"],"logo":{"@type":"ImageObject","@id":"https:\/\/law.asia\/ja\/#logo","inLanguage":"ja","url":"https:\/\/law.asia\/wp-content\/uploads\/2020\/10\/LAWDOTASIA-LOGO-152.png","contentUrl":"https:\/\/law.asia\/wp-content\/uploads\/2020\/10\/LAWDOTASIA-LOGO-152.png","width":152,"height":152,"caption":"Law.asia"},"image":{"@id":"https:\/\/law.asia\/ja\/#logo"}},{"@type":"WebSite","@id":"https:\/\/law.asia\/ja\/#website","url":"https:\/\/law.asia\/ja\/","name":"Law.asia","description":"","publisher":{"@id":"https:\/\/law.asia\/ja\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/law.asia\/ja\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"ja"},{"@type":"ImageObject","@id":"https:\/\/law.asia\/ja\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/#primaryimage","inLanguage":"ja","url":"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/IMG_1274.jpeg","contentUrl":"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/IMG_1274.jpeg","width":900,"height":600,"caption":"Taiwan Wealth Succession Trusts Tax CRS Era"},{"@type":"WebPage","@id":"https:\/\/law.asia\/ja\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/#webpage","url":"https:\/\/law.asia\/ja\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/","name":"\u53f0\u6e7e\u306e\u907a\u7523\u8a08\u753b\u306b\u304a\u3051\u308b\u4e16\u4ee3\u4ea4\u4ee3\u3078\u306e\u5bfe\u5fdc | Law.asia","isPartOf":{"@id":"https:\/\/law.asia\/ja\/#website"},"primaryImageOfPage":{"@id":"https:\/\/law.asia\/ja\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/#primaryimage"},"datePublished":"2026-06-02T10:12:16+00:00","dateModified":"2026-06-12T01:47:43+00:00","description":"\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\u306b\u306a\u3063\u3066\u3044\u307e\u3059","breadcrumb":{"@id":"https:\/\/law.asia\/ja\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/#breadcrumb"},"inLanguage":"ja","potentialAction":[{"@type":"ReadAction","target":["https:\/\/law.asia\/ja\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/law.asia\/ja\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home"}]},{"@type":"Article","@id":"https:\/\/law.asia\/ja\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/#article","isPartOf":{"@id":"https:\/\/law.asia\/ja\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/#webpage"},"author":{"@id":"https:\/\/law.asia\/ja\/#\/schema\/person\/141af725dc05d2a2e18a5ddb9c4381b7"},"headline":"\u53f0\u6e7e\u306e\u907a\u7523\u8a08\u753b\u306b\u304a\u3051\u308b\u4e16\u4ee3\u4ea4\u4ee3\u3078\u306e\u5bfe\u5fdc","datePublished":"2026-06-02T10:12:16+00:00","dateModified":"2026-06-12T01:47:43+00:00","mainEntityOfPage":{"@id":"https:\/\/law.asia\/ja\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/#webpage"},"wordCount":96,"commentCount":0,"publisher":{"@id":"https:\/\/law.asia\/ja\/#organization"},"image":{"@id":"https:\/\/law.asia\/ja\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/#primaryimage"},"thumbnailUrl":"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/IMG_1274.jpeg","keywords":["Chaolong Chen","Frank H F Lin","Lee and Li","Salina Chen","\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30fb\u30a6\u30a7\u30eb\u30b9","\u4ee3\u66ff\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9","\u500b\u4eba\u8cc7\u7523","\u53f0\u6e7e","\u82f1\u9818\u30d0\u30fc\u30b8\u30f3\u8af8\u5cf6"],"articleSection":["Asia Business Law Journal"],"inLanguage":"ja","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/law.asia\/ja\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/#respond"]}],"copyrightYear":"2026","copyrightHolder":{"@id":"https:\/\/law.asia\/#organization"}},{"@type":"Person","@id":"https:\/\/law.asia\/ja\/#\/schema\/person\/141af725dc05d2a2e18a5ddb9c4381b7","name":"Kient","image":{"@type":"ImageObject","@id":"https:\/\/law.asia\/ja\/#personlogo","inLanguage":"ja","url":"https:\/\/secure.gravatar.com\/avatar\/6defc3c0ff408cd5be618e1fb33ef2f8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6defc3c0ff408cd5be618e1fb33ef2f8?s=96&d=mm&r=g","caption":"Kient"},"url":"https:\/\/law.asia\/ja\/author\/van_author5\/"}]}},"_links":{"self":[{"href":"https:\/\/law.asia\/ja\/wp-json\/wp\/v2\/posts\/691096"}],"collection":[{"href":"https:\/\/law.asia\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/law.asia\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/law.asia\/ja\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/law.asia\/ja\/wp-json\/wp\/v2\/comments?post=691096"}],"version-history":[{"count":2,"href":"https:\/\/law.asia\/ja\/wp-json\/wp\/v2\/posts\/691096\/revisions"}],"predecessor-version":[{"id":691287,"href":"https:\/\/law.asia\/ja\/wp-json\/wp\/v2\/posts\/691096\/revisions\/691287"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/law.asia\/ja\/wp-json\/wp\/v2\/media\/686174"}],"wp:attachment":[{"href":"https:\/\/law.asia\/ja\/wp-json\/wp\/v2\/media?parent=691096"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/law.asia\/ja\/wp-json\/wp\/v2\/categories?post=691096"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/law.asia\/ja\/wp-json\/wp\/v2\/tags?post=691096"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}