{"id":539456,"date":"2024-11-21T13:44:44","date_gmt":"2024-11-21T05:44:44","guid":{"rendered":"https:\/\/law.asia\/?p=539456"},"modified":"2024-11-25T16:08:14","modified_gmt":"2024-11-25T08:08:14","slug":"japan-corporate-tax-global-minimum","status":"publish","type":"post","link":"https:\/\/law.asia\/ko\/japan-corporate-tax-global-minimum\/","title":{"rendered":"\uc77c\ubcf8\uc758 \uc8fc\uc694 \uc138\uae08 \ubb38\uc81c"},"content":{"rendered":"<table style=\"margin-top: 0px; width: 100%; overflow: hidden;\">\n<tbody>\n<tr style=\"display: flex; flex-wrap: wrap;\">\n<td style=\"width: 25%; border-right: 2px solid #ffffff; text-align: center; display: flex; align-items: center; justify-content: center; flex: 1; background: #ee2424; border-top: 2px solid #fff; border-radius: 10px; box-shadow: 0px 4px 6px rgba(0, 0, 0, 0.1);\" valign=\"middle\">\n<p style=\"margin: 0; padding: 10px 0;\"><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/law.asia\/ko\/tax-update-japan-philippines-vat-global-tax\/\"><span style=\"font-size: clamp(0.9rem, 2.5vw, 1.125rem);\"><b>\uba54\uc778<\/b><\/span><\/a><br \/>\n<\/span><\/p>\n<\/td>\n<td style=\"width: 25%; border-right: 2px solid #ffffff; text-align: center; display: flex; align-items: center; justify-content: center; flex: 1; background: #ee2424; border-top: 2px solid #fff; border-radius: 10px; box-shadow: 0px 4px 6px rgba(0, 0, 0, 0.1);\" valign=\"middle\">\n<p style=\"margin: 0; padding: 10px 0;\"><a href=\"https:\/\/law.asia\/ko\/philippines-vat-digital-services-ra-12023-update\/\"><span style=\"color: #ffffff; font-size: clamp(.9rem, 2.5vw, 1.125rem);\"><b>\ud544\ub9ac\ud540<\/b><\/span><br \/>\n<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div><\/div>\n<p>\uc77c\ubcf8\uc5d0\uc11c \uc0ac\uc5c5\uc744 \ud560 \ub54c \uc7ac\uc815\uc801\uc73c\ub85c \ubd88\ud22c\uba85\ud55c \ubc95\uc778\uc744 \uc0ac\uc6a9\ud558\ub294 \uac83\uc774 \uc77c\ubc18\uc801\uc774\uba70, \ud30c\ud2b8\ub108\uc2ed \ubc0f \uae30\ud0c0 \uc7ac\uc815\uc801\uc73c\ub85c \ud22c\uba85\ud55c \ubc95\uc778\uc744 \uc0ac\uc6a9\ud558\ub294 \uac83\uc740 \uc0c1\ub300\uc801\uc73c\ub85c \ub35c \uc778\uae30\uac00 \uc788\ub2e4. \uc774 \uae30\uace0\ubb38\uc740 \ubc95\uc778\uc138(CIT)\uc5d0 \uc911\uc810\uc744 \ub454\ub2e4. CIT \uc678\uc5d0 \uc77c\ubcf8 \uae30\uc5c5\uc740 \uc18c\ube44\uc138(VAT)\ub3c4 \ubd80\uacfc\ub41c\ub2e4. \uadf8\ub7ec\ub098 \uc6d0\uce59\uc801\uc73c\ub85c \uc77c\ubcf8\uc758 \uc18c\ube44\uc138\uc728\uc740 10%\ub85c \ube44\uad50\uc801 \ub0ae\uae30 \ub54c\ubb38\uc5d0 \uc2e4\uc81c\ub85c \uc77c\ubcf8\uc5d0\uc120 CIT\uac00 VAT\ubcf4\ub2e4 \ub354 \ub9ce\uc740 \uc8fc\ubaa9\uc744 \ubc1b\ub294 \uacbd\ud5a5\uc774 \uc788\ub2e4.<\/p>\n<h2><span style=\"color: #ee2424;\"><strong>\uae00\ub85c\ubc8c \ucd5c\uc800\uc138 \uc2dc\ud589<\/strong><\/span><\/h2>\n<p>\uc77c\ubcf8\uc740 \uae00\ub85c\ubc8c \uc138\uc6d0\uc7a0\uc2dd \ubc29\uc9c0(GloBE) \uaddc\uce59\uc744 \ud1b5\ud574 \uacbd\uc81c\ud611\ub825\uac1c\ubc1c\uae30\uad6c(OECD)\uac00 \uc81c\uc548\ud55c 15% \uae00\ub85c\ubc8c \ucd5c\uc800\uc138\ub97c \ucc44\ud0dd\ud55c \uad6d\uac00 \uc911 \ud55c \uacf3\uc774\ub2e4. \uc77c\ubcf8\uc740 \uad00\ub828 \uad6d\ub0b4 CIT \ubc95\ub960 \ubc0f \uaddc\uc815\uc744 \uac1c\uc815\ud558\uc5ec \ub300\ubd80\ubd84\uc758 GloBE \ubaa8\ub378 \uaddc\uce59\uacfc OECD\uac00 \ubc1c\ud45c\ud55c \ucd94\uac00 \ud589\uc815 \uc9c0\uce68\uc758 \uc8fc\uc694 \uc5c5\ub370\uc774\ud2b8\ub97c \ubc18\uc601\ud588\ub2e4.<\/p>\n<figure id=\"attachment_537510\" aria-describedby=\"caption-attachment-537510\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-537513 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/11\/Takato-Masuda.png\" alt=\"Takato Masuda\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-537510\" class=\"wp-caption-text\"><strong>Takato Masuda<\/strong><br \/>\uc18c\uc18d \ubcc0\ud638\uc0ac<br \/>Nishimura &amp; Asahi <br \/>Tokyo<br \/>\uc804\ud654: +81 3 6250 6200<br \/>\uc774\uba54\uc77c: <a href=\"mailto:t.masuda@nishimura.com\">t.masuda@nishimura.com<\/a><\/figcaption><\/figure>\n<p>\uc77c\ubcf8\uc740 \uc774\ubbf8 \u2018\uc18c\ub4dd \uc0b0\uc785 \uaddc\uce59\u2019(IIR)\uc744 \ucc44\ud0dd\ud588\ub2e4. \uc774\ub294 \uae00\ub85c\ubc8c \ucd5c\uc800\uc138\uc758 \uc8fc\uc694 \uc694\uc18c\ub85c, \uc77c\ubcf8\uc774 \uc2e4\ud6a8\uc138\uc728\uc774 15% \ubbf8\ub9cc\uc778 \uad00\ud560\uad8c\uc5d0 \uc790\ud68c\uc0ac\ub97c \ub454 \uc77c\ubcf8 \ubaa8\ud68c\uc0ac\uc5d0 \ucd94\uac00 \uc138\uae08\uc744 \ubd80\uacfc\ud560 \uc218 \uc788\ub3c4\ub85d \ud55c\ub2e4.<\/p>\n<p>\uc77c\ubcf8\uc758 IIR\uc740 2024\ub144 4\uc6d4 1\uc77c \uc774\ud6c4\uc5d0 \uc2dc\uc791\ub418\ub294 \ud68c\uacc4\uc5f0\ub3c4\uc5d0 \uc801\uc6a9\ub41c\ub2e4. \uc77c\ubcf8\uc740 GloBE \ubaa8\ub378 \uaddc\uce59\uc758 \ub2e4\ub978 \ub450 \uac00\uc9c0 \uc8fc\uc694 \uc694\uc18c\uc778 QDMTT(\uc801\uaca9\uc18c\uc7ac\uad6d\ucd94\uac00\uc138, \uc77c\ubcf8 \uae30\uc5c5\uc774 \uc800\uc138\uc728\ub85c \uacfc\uc138\ub418\ub294 \uac83\uc744 \ubc29\uc9c0)\uc640 UTPR(\uc18c\ub4dd\uc0b0\uc785\ubcf4\uc644\uaddc\uce59, \ub2e4\ub978 \uad00\ud560\uad8c\uc5d0\uc11c \ubd80\uacfc\ud558\ub294 QDMTT \ub610\ub294 IIR \uc138\uae08\uc774 \uc5c6\uc5b4\uc11c \uc800\uc138\uc728\ub85c \uacfc\uc138\ub418\ub294 \ub2e4\uad6d\uc801 \uae30\uc5c5 \uadf8\ub8f9 \ub0b4 \uc77c\ubcf8 \ubc95\uc778\uc5d0 \ub300\ud574 \uc77c\ubcf8\uc774 \uc138\uae08\uc744 \ubd80\uacfc\ud560 \uc218 \uc788\ub3c4\ub85d \ud558\ub294 \uaddc\uce59)\uc5d0 \ub300\ud574\uc11c\ub294 \uc544\uc9c1 \uc785\ubc95 \uc870\uce58\ub97c \ucde8\ud558\uc9c0 \uc54a\uc558\ub2e4.<\/p>\n<p>\uc77c\ubcf8 \uc815\ubd80\ub294 \ub450 \uac00\uc9c0 \uc870\uce58\ub97c \ubaa8\ub450 \ucc44\ud0dd\ud558\ub294 \ub370 \uad00\uc2ec\uc744 \ud45c\uba85\ud588\uc9c0\ub9cc, \uc774\ub97c \uad6c\ud604\ud558\uae30 \uc704\ud55c \uad6c\uccb4\uc801\uc778 \ub85c\ub4dc\ub9f5\uc740 \uc81c\uacf5\ud558\uc9c0 \uc54a\uc558\ub2e4.<\/p>\n<h2><span style=\"color: #ee2424;\"><strong>CFC \ubc95\ub960 \ubc0f \uace0\uc138\uc728 \uc815\ucc45<\/strong><\/span><\/h2>\n<p>\uc77c\ubcf8 \ub2e4\uad6d\uc801 \uae30\uc5c5\ub4e4\uc740 \uc138\uae08 \uacc4\ud68d\uc5d0 \uc801\uadf9\uc801\uc73c\ub85c \ucc38\uc5ec\ud558\uc9c0 \uc54a\uc740 \uac83\uc73c\ub85c \uc5ec\uaca8\uc9c0\uae30 \ub54c\ubb38\uc5d0 \uae00\ub85c\ubc8c \ucd5c\uc800\uc138\ub85c \uc778\ud55c \uc138\uc218\ub294 \ucd5c\uc18c\ud55c\uc5d0 \uadf8\uce60 \uac83\uc73c\ub85c \uc608\uc0c1\ub41c\ub2e4. \uc77c\ubcf8 \ub2e4\uad6d\uc801 \uae30\uc5c5\ub4e4\uc740 \uae00\ub85c\ubc8c \ucd5c\uc800\uc138\uc640 \uad00\ub828\ud558\uc5ec \ub354 \ub192\uc740 \uc138\uae08 \ubd80\ub2f4\ubcf4\ub2e4\ub294 \uc99d\uac00\ud558\ub294 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \ube44\uc6a9\uc774 \uc8fc\uc694 \uc6b0\ub824 \uc0ac\ud56d\uc774\ub77c\uace0 \uc0dd\uac01\ud558\ub294 \uac83\uc73c\ub85c \ubcf4\uc778\ub2e4.<\/p>\n<p>\ucd5c\uc800\uc138\uc758 \ub9c9\ub300\ud55c \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \ube44\uc6a9\uc744 \uac10\uc548\ud560 \ub54c, \uc77c\ubcf8 \ub2e4\uad6d\uc801 \uae30\uc5c5\ub4e4\uc740 \uc815\ubd80\uc5d0 \uc18c\uc704 \ud574\uc678 \uc790\ud68c\uc0ac(CFC) \ubc95\ub960\uc744 \ucd95\uc18c\ud574 \uc904 \uac83\uc744 \uc694\uccad\ud558\uace0 \uc788\ub2e4. \uadf8\ub7ec\ub098 \uc7ac\ubb34\uc131\uc740 \uae00\ub85c\ubc8c \ucd5c\uc800\uc138\uac00 CFC \ubc95\ub960\uc744 \ubd88\ud544\uc694\ud558\uac70\ub098 \uc911\ubcf5\ub418\uac8c \ub9cc\ub4e4\uc9c0\ub294 \uc54a\uc744 \uac83\uc774\ub77c\uace0 \ubc1d\ud614\ub2e4. \ud604\uc7ac\uae4c\uc9c0 \uc815\ubd80\ub294 \uc77c\ubcf8 \ub2e4\uad6d\uc801 \uae30\uc5c5\ub4e4\uc758 \uc774\ub7ec\ud55c \uc694\uccad\uc5d0 \ub300\uc751\ud558\ub294 \uc138\uc81c \uac1c\ud601 \uc81c\uc548\uc744 \ubc1c\ud45c\ud558\uc9c0 \uc54a\uc558\ub2e4.<\/p>\n<p>\uc77c\ubcf8\uc774 CFC \ubc95\ub960\uc774 \ud544\uc694\ud55c\uc9c0\uc5d0 \ub300\ud574\uc11c\ub294 \uc57d\uac04\uc758 \ub17c\uc7c1\uc774 \uc788\uc5c8\ub2e4. \ud55c \uac00\uc9c0 \uc124\uba85\uc740 \uc77c\ubcf8\uc774 \uace0\uc138\uc728 \uad6d\uac00\ub85c \ub0a8\uae30\ub97c \uc6d0\ud55c\ub2e4\ub294 \uac83\uc774\ub2e4. \uc7ac\ubb34\uc131\uc5d0 \ub530\ub974\uba74, \uc77c\ubcf8\uc758 \uc2e4\ud6a8 \ubc95\uc778\uc138\uc728(\uc9c0\ubc29\uc138 \ud3ec\ud568)\uc740 29.74%\ub2e4. \ud55c\ud3b8, \uc77c\ubcf8\uc758 \ud63c\ud569 \uad6d\uc81c \uc138\uc81c \uc2dc\uc2a4\ud15c \ud558\uc5d0\uc11c\ub294 \ud574\uc678 \uc790\ud68c\uc0ac\uc758 \uc8fc\uc2dd\uc744 \ucc98\ubd84\ud558\uc5ec \ubc1c\uc0dd\ud558\ub294 \uc790\ubcf8 \uc774\ub4dd\uc740 \uc77c\ubcf8\uc5d0\uc11c \uc804\uc561 \uacfc\uc138\ub418\uc9c0\ub9cc, \ud574\uc678 \uc790\ud68c\uc0ac\ub85c\ubd80\ud130 \ubc1b\ub294 \ubc30\ub2f9\uae08\uc758 95%\ub294 \uba74\uc138\ub41c\ub2e4. \ub530\ub77c\uc11c \ud574\uc678 \uc790\ud68c\uc0ac\uac00 \ud574\uc678\uc5d0\uc11c \uc800\uc138\uc728\ub85c \uacfc\uc138\ub418\ub354\ub77c\ub3c4 \uc77c\ubcf8\uc740 \uc138\uae08\uc744 \ubd80\uacfc\ud560 \uae30\ud68c\uac00 \uc5c6\uc744 \uc218 \uc788\ub2e4.<\/p>\n<p>\ub530\ub77c\uc11c \uc77c\ubcf8\uc758 \uad6d\uc81c \uc138\uc81c \uc2dc\uc2a4\ud15c\uc740 \uc800\uc138\uc728 \uad00\ud560\uad8c\uc5d0 \uc788\ub294 \uc790\ud68c\uc0ac\ub85c \uc18c\ub4dd\uc774 \uc774\uc804\ub428\uc73c\ub85c\uc368 \ubc1c\uc0dd\ud558\ub294 \uad6d\uc81c\uc801\uc778 \uc774\uc911 \ube44\uacfc\uc138\uc5d0 \ucde8\uc57d\ud560 \uc218 \uc788\ub2e4. \ub2e4\uc2dc \ub9d0\ud574, \uc77c\ubcf8\uc740 \uc774\uc775 \uc774\uc804\uc5d0 \ub300\ud55c \ubb38\uc81c\ub97c \ud574\uacb0\ud574\uc57c\ub9cc \ub192\uc740 \ubc95\uc778\uc138\uc728\uc744 \uc720\uc9c0\ud560 \uc218 \uc788\uc744 \uac83\uc774\ub2e4.<\/p>\n<p>\uc774\uc640 \uac19\uc774, CFC \ubc95\ub960\uc740 \uc77c\ubcf8 \uc138\uc81c \uc815\ucc45\uc5d0\uc11c \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud55c\ub2e4. \uae00\ub85c\ubc8c \ucd5c\uc800\uc138 \uc2dc\ub300\uc5d0\ub3c4 \uc5ec\uc804\ud788 \uc77c\ubcf8\uc5d0\uc11c \ud574\uc678 \uad00\ud560\uad8c\uc73c\ub85c \uc18c\ub4dd\uc744 \uc774\uc804\ud558\uc5ec 29.74%\uc758 \ub192\uc740 \ubc95\uc778\uc138\uc728 \ub300\uc2e0 15%\uc758 \ub0ae\uc740 \uc138\uc728\uc744 \ucd94\uad6c\ud558\ub824\ub294 \ub3d9\uae30\uac00 \uc788\uc744 \uc218 \uc788\ub2e4\ub294 \uc810\uc740 \uc8fc\ubaa9\ud560 \ub9cc\ud558\ub2e4.<\/p>\n<p>\ud639\uc790\ub294 15%\uc758 \uae00\ub85c\ubc8c \ucd5c\uc800\uc138\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0 \uc77c\ubcf8\uc758 \uc138\uc218 \uae30\ubc18\uc744 \ubcf4\ud638\ud558\uae30 \uc704\ud574\uc11c\ub294 CFC \ubc95\ub960\uc774 \uc5ec\uc804\ud788 \ub300\uccb4 \ubd88\uac00\ub2a5\ud560 \uac83\uc774\ub77c\uace0 \uc8fc\uc7a5\ud560 \uc218 \uc788\ub2e4. \ub610\ud55c, \uae00\ub85c\ubc8c \ucd5c\uc800\uc138\ub294 \uc5f0 \ub9e4\ucd9c\uc774 7\uc5b5 5000\ub9cc \uc720\ub85c(\uc57d 8\uc5b5 1800\ub9cc \ub2ec\ub7ec) \uc774\uc0c1\uc778 \ub2e4\uad6d\uc801 \uae30\uc5c5 \uadf8\ub8f9\uc5d0 \uc801\uc6a9\ub418\uc9c0\ub9cc, CFC \ubc95\ub960\uc740 \uc911\uc18c\uae30\uc5c5\uacfc \uac1c\uc778\uc5d0\uac8c\ub3c4 \uc801\uc6a9\ub41c\ub2e4. \uac04\ub2e8\ud788 \ub9d0\ud574, \uc77c\ubcf8\uc774 CFC \ubc95\ub960\uc744 \uc804\uba74 \uac1c\uc815\ud560\uc9c0\ub294 \ubd88\ud655\uc2e4\ud558\ub2e4.<\/p>\n<h2><span style=\"color: #ee2424;\"><strong>\uc21c\uc601\uc5c5\uc190\uc2e4 \ud65c\uc6a9<\/strong><\/span><\/h2>\n<p>\uc77c\ubcf8\uc740 (\uc2e4\ud6a8) \ubc95\uc778\uc138\uc728\uc774 \ub192\uc744 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \ubbf8\ub798\uc758 \uc774\uc775\uc744 \uc0c1\uc1c4\ud558\uae30 \uc704\ud574 \uc0ac\uc6a9\ud560 \uc218 \uc788\ub294 \uc21c\uc601\uc5c5\uc190\uc2e4(NOL)\uc758 \uc591\ub3c4 \uc5c4\uaca9\ud788 \uc81c\ud55c\ud558\uace0 \uc788\ub2e4. \uc77c\ubcf8\uc740 \uc190\uc2e4 \uc774\uc6d4\uacfc \uc774\uc6d4 \uacf5\uc81c\uc5d0 \ub300\ud574 \uc5c4\uaca9\ud55c \uc81c\ud55c\uc744 \ub450\uace0 \uc788\ub2e4. \ub300\ubd80\ubd84\uc758 \uacbd\uc6b0, \uae30\uc5c5\uc740 \uc190\uc2e4 \uc774\uc6d4 \uacf5\uc81c\ub97c \ud1b5\ud574 \ud658\uae09\uc744 \uccad\uad6c\ud560 \uc218 \uc5c6\ub2e4. NOL\uc740 10\ub144 \ub3d9\uc548 \uc774\uc6d4\ud560 \uc218 \uc788\uc9c0\ub9cc, \uac01 \uc0ac\uc5c5 \uc5f0\ub3c4\uc758 \ubc95\uc778 \uc18c\ub4dd\uc758 \ucd5c\ub300 50%\uae4c\uc9c0\ub9cc \uc0c1\uc1c4\ud560 \uc218 \uc788\ub2e4.<\/p>\n<p>\uc77c\ubcf8\uc740 \uad6d\ub0b4 \ubc95\uc778\uc774 \uadf8\ub8f9 \uc138\uae08 \uac10\uba74 \uc81c\ub3c4\ub97c \uc120\ud0dd\ud560 \uc218 \uc788\ub3c4\ub85d \ud5c8\uc6a9\ud558\uba70, \uc774\ub97c \ud1b5\ud574 \ud55c \uadf8\ub8f9 \uad6c\uc131\uc6d0\uc758 \ud604\uc7ac \uc190\uc2e4\uc744 \ub2e4\ub978 \uadf8\ub8f9 \uad6c\uc131\uc6d0\uc758 \ud604\uc7ac \uc774\uc775\uacfc \uc0c1\uc1c4\ud560 \uc218 \uc788\ub2e4. \uadf8\ub7ec\ub098 \uc774\ub294 100% \uc9c1\uc811 \ub610\ub294 \uac04\uc811 \uc9c0\ubd84 \uad00\uacc4\uc5d0 \uc788\uc744 \ub54c\ub9cc \uac00\ub2a5\ud558\ub2e4.<\/p>\n<p>\uc77c\ubcf8\uc740 \uc18c\uc218 \uc8fc\uc8fc\uac00 \uc788\ub294 \uacbd\uc6b0\uc5d0\ub3c4 \ud1b5\ud569\uc744 \ud5c8\uc6a9\ud558\ub294 \ubbf8\uad6d\uacfc \uac19\uc740 \uad00\ud560\uad8c\uacfc \ub9e4\uc6b0 \ub2e4\ub974\ub2e4. \uac8c\ub2e4\uac00, \ucd5c\uadfc \uba87 \ub144 \ub3d9\uc548 \uc138\ubb34 \ub2f9\uad6d\uc774 \uc801\uaca9 \uc7ac\ud3b8\uc744 \ud1b5\ud574 \uadf8\ub8f9 \ud68c\uc0ac \uac04\uc758 \uc190\uc2e4 \uc774\uc6d4 \uacf5\uc81c\ub97c \ubd80\uc778\ud558\uae30 \uc704\ud574 \ubc18\uc138\uae08 \ud68c\ud53c \uaddc\uc815\uc744 \uc801\uc6a9\ud55c \uc138\ubb34 \ubd84\uc7c1\uc774 \uc5ec\ub7ec \uac74 \ubc1c\uc0dd\ud55c \ubc14 \uc788\ub2e4.<\/p>\n<p>\uc774\ub7ec\ud55c \uc0ac\uac74\ub4e4\uc5d0 \ub300\ud574 \ubc95\uc6d0\uc774 \ud310\uacb0\uc744 \ub0b4\ub9ac\uae30\uae4c\uc9c0\ub294 \uba87 \ub144\uc774 \ub354 \uac78\ub9b4 \uac83\uc774\uba70, \uc774\ub85c \uc778\ud574 \uadf8\ub8f9 \uc190\uc2e4\uc744 \ud65c\uc6a9\ud560 \uc218 \uc788\ub294 \uae30\uc5c5 \uc7ac\ud3b8\uc131\uc5d0 \ub300\ud55c \ubc95\uc801 \ubd88\ud655\uc2e4\uc131\uc774 \ub0a8\uac8c \ub420 \uac83\uc774\ub2e4.<\/p>\n<h2><span style=\"color: #ee2424;\"><strong>\ubbf8\ud761\ud55c \uc138\uae08 \uc778\uc13c\ud2f0\ube0c<\/strong><\/span><\/h2>\n<p>\uc77c\ubcf8 CIT\uc758 \ub610 \ub2e4\ub978 \ud2b9\uc9d5\uc740 \uc138\uae08 \uc778\uc13c\ud2f0\ube0c\uac00 \ubbf8\ud761\ud558\ub2e4\ub294 \uc810\uc774\ub2e4. \uc77c\ubcf8\uc740 \uae30\uacc4 \ubc0f \uac74\ubb3c\uc5d0 \ub300\ud55c \uc0ac\uc5c5 \ud22c\uc790\uc5d0 \ub300\ud55c \ube44\uc6a9 \ud68c\uc218 \uc870\ud56d\uc774 \ubd80\uc871\ud558\ub2e4. \uc601\uad6d\uacfc \ubbf8\uad6d\uc5d0\uc11c\ucc98\ub7fc \uc804\uc561 \ube44\uc6a9 \ucc98\ub9ac \uc81c\ub3c4\uac00 \ucd5c\uadfc \uc778\uae30\ub97c \ub04c\uace0 \uc788\uc9c0\ub9cc, \uc774\ub294 \uc77c\ubcf8 \uc138\uae08 \uc815\ucc45\uc758 \uc77c\ubd80\uac00 \uc544\ub2cc \uac83\uc73c\ub85c \ubcf4\uc778\ub2e4. \ub610\ud55c, \ud658\uae09 \uac00\ub2a5\ud558\uac70\ub098 \uc591\ub3c4 \uac00\ub2a5\ud55c \uc138\uc561 \uacf5\uc81c\ub294 \uc77c\ubcf8\uc5d0\uc11c \ud754\ud558\uc9c0 \uc54a\ub2e4.<\/p>\n<p>\uc77c\ubcf8\uc5d0\uc11c \uae30\uc5c5\uc744 \uc704\ud55c \uc8fc\uc694 \uc138\uae08 \uc778\uc13c\ud2f0\ube0c \uc911 \ud558\ub098\ub294 \uc5f0\uad6c\uac1c\ubc1c(R&amp;D) \uc138\uc561 \uacf5\uc81c\ub2e4. \uc774 \uc138\uc561 \uacf5\uc81c\ub294 \ud658\uae09\ub418\uc9c0 \uc54a\uc73c\uba70, \uacf5\uc81c \uae08\uc561\uc740 R&amp;D \ube44\uc6a9\uc758 \uc77c\uc815 \ube44\uc728\uc744 \uae30\uc900\uc73c\ub85c \uacb0\uc815\ub41c\ub2e4. \uc6d0\uce59\uc801\uc73c\ub85c \uc774 \ube44\uc728\uc740 R&amp;D \ube44\uc6a9\uc758 \uc5f0\uac04 \uc99d\uac10\uc5d0 \ub530\ub77c 1%\uc5d0\uc11c 14% \uc0ac\uc774\uc5d0\uc11c \ubcc0\ub3d9\ud55c\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \ud604\uc7ac R&amp;D \ube44\uc6a9\uc774 \uc804\ub144\ub3c4\uc640 \ub3d9\uc77c\ud558\ub2e4\uba74 \ube44\uc728\uc740 8.5%\uac00 \ub41c\ub2e4.<\/p>\n<p>R&amp;D \uc138\uc561 \uacf5\uc81c\uc5d0\ub294 \ud55c\ub3c4\uac00 \uc788\uc73c\uba70, \uc138\uc561 \uacf5\uc81c\uac00 \uc801\uc6a9\ub418\uae30 \uc804 \ud604\uc7ac CIT \ubd80\ub2f4\uc758 25%\ub2e4(\ud2b9\uc815 \uc870\uac74\uc5d0\uc11c\ub294 \uc774 \ud55c\ub3c4\uac00 45%\uae4c\uc9c0 \uc62c\ub77c\uac08 \uc218 \uc788\ub2e4). \uc774\ub294 R&amp;D \uc138\uc561 \uacf5\uc81c\uac00 \uc77c\ubcf8\uc5d0\uc11c CIT \uc2e4\ud6a8\uc138\uc728\uc744 \uae09\uaca9\ud788 \ub0ae\ucd94\ub294 \uacb0\uacfc\ub97c \ucd08\ub798\ud560 \uac00\ub2a5\uc131\uc744 \ub0ae\ucd98\ub2e4. \ud55c\ub3c4\ub97c \ucd08\uacfc\ud558\ub294 \uae08\uc561\uc740 \uc18c\uba78\ub418\uba70 \uc774\uc6d4\ub418\uc9c0 \uc54a\ub294\ub2e4.<\/p>\n<p>\ub530\ub77c\uc11c R&amp;D \uc138\uc561 \uacf5\uc81c\ub85c \uac00\uc7a5 \ud070 \ud61c\ud0dd\uc744 \ubc1b\ub294 \uae30\uc5c5\uc740 \uc548\uc815\uc801\uc778 \uc774\uc775\uacfc CIT \ubd80\ub2f4\uc774 \uc788\ub294 \ub300\uae30\uc5c5\uc774\ub77c\uace0 \ud560 \uc218 \uc788\ub2e4. \ubc18\uba74, \ucd08\uae30 \uc190\uc2e4\uc744 \uacaa\uace0 \uc788\ub294 \uc2a4\ud0c0\ud2b8\uc5c5(\ud604\uc7ac \ubc95\uc778\uc138 \ubd80\ub2f4\uc774 \uc5c6\ub294 \uacbd\uc6b0)\uc740 \ud61c\ud0dd\uc774 \uc801\ub2e4.<\/p>\n<p>\ud55c \uc0ac\uc5c5 \ubd80\ubb38\uc5d0\uc11c \ubc1c\uc0dd\ud55c R&amp;D \uc138\uc561 \uacf5\uc81c\ub294 R&amp;D \ud65c\ub3d9\uc774 \ub9ce\uc774 \ud544\uc694\ud558\uc9c0 \uc54a\uc740 \ub2e4\ub978 \uc0ac\uc5c5 \ubd80\ubb38\uc758 \uc774\uc775\uc5d0 \ub300\ud55c \ubc95\uc778\uc138 \ubd80\ub2f4\uc744 \uc904\uc77c \uc218 \uc788\ub2e4. \ub9ce\uc740 \uc0ac\ub78c\uc774 R&amp;D\ub97c \ub9ce\uc774 \ud544\uc694\ub85c \ud558\uc9c0 \uc54a\ub294, \uc218\uc775\uc131 \uc788\ub294 \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\ub294 \ub35c \ud601\uc2e0\uc801\uc778 \uae30\uc5c5\ub4e4\uc774 R&amp;D \uc138\uc561 \uacf5\uc81c\ub85c\ubd80\ud130 \uac00\uc7a5 \ud070 \ud61c\ud0dd\uc744 \ubc1b\ub294\ub2e4\ub294 \uc810\uc744 \uc544\uc774\ub7ec\ub2c8\ud558\uac8c \uc0dd\uac01\ud560 \uc218 \uc788\uc744 \uac83\uc774\ub2e4.<\/p>\n<p>\uc77c\ubcf8\uc740 2025\ub144 4\uc6d4 1\uc77c\ubd80\ud130 &#8216;\uc774\ub178\ubca0\uc774\uc158 \ubc15\uc2a4&#8217; \uc81c\ub3c4\ub77c\ub294 \uc0c8\ub85c\uc6b4 \uc138\uae08 \uc778\uc13c\ud2f0\ube0c\ub97c \ub3c4\uc785\ud560 \uc608\uc815\uc774\ub2e4. \uc774\ub178\ubca0\uc774\uc158 \ubc15\uc2a4\ub3c4 \ubbf8\ud761\ud55c \uc138\uae08 \uc778\uc13c\ud2f0\ube0c\uc774\uae30 \ub54c\ubb38\uc5d0, \uc774\uac83\uc774 \uc9c4\uc815\ud55c \uac8c\uc784 \uccb4\uc778\uc800\uac00 \ub420\uc9c0\ub294 \uc758\ubb38\uc77c \uc218 \uc788\ub2e4. \uc77c\ubcf8\uc758 \uc774\ub178\ubca0\uc774\uc158 \ubc15\uc2a4\ub294 \uc801\uaca9 IP \uc18c\ub4dd\uc5d0 \ub300\ud574 30% \uacf5\uc81c\ub97c \uc81c\uacf5\ud55c\ub2e4. \uacf5\uc81c \ud55c\ub3c4\ub294 \ud604\uc7ac \uc18c\ub4dd(\uc774\ub178\ubca0\uc774\uc158 \ubc15\uc2a4 \uc801\uc6a9 \uc804)\uc5d0\uc11c \ubbf8\uc0ac\uc6a9 \uc190\uc2e4 \uc774\uc6d4\ubd84\uc744 \ube80 \uae08\uc561\uc758 30%\ub85c \uc124\uc815\ub418\uc5b4 \uc788\ub2e4.<\/p>\n<p>\uc77c\ubcf8\uc758 \uc77c\ubc18\uc801\uc778 \uc2e4\ud6a8\uc138\uc728\uc774 29.74%\ub77c\uace0 \uac00\uc815\ud560 \ub54c, 30% \uacf5\uc81c\ub294 \uc2e4\ud6a8\uc138\uc728\uc744 \uc57d 21%\ub85c\ub9cc \ub0ae\ucd9c \uac83\uc774\ub2e4. \ub530\ub77c\uc11c \uc774\ub178\ubca0\uc774\uc158 \ubc15\uc2a4\ub294 \ud070 \uc138\uae08 \uac10\uba74\ucc98\ub7fc \ub4e4\ub9ac\uc9c0 \uc54a\uc744 \uc218 \uc788\ub2e4. \uc774\ub294 15%\uc758 \uae00\ub85c\ubc8c \ucd5c\uc800\uc138\uc728\ubcf4\ub2e4 \ud6e8\uc52c \ub192\uc740 \uc218\uc900\uc774\ub2e4.<\/p>\n<p>\uc774\ub178\ubca0\uc774\uc158 \ubc15\uc2a4\ub294 \ud2b9\ud5c8\uc640 AI \uad00\ub828 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \ud504\ub85c\uadf8\ub7a8\ub9cc\uc744 \ud3ec\ud568\ud55c\ub2e4. \uc774\ub7ec\ud55c \uc9c0\uc2dd\uc7ac\uc0b0\uc758 \ub77c\uc774\uc120\uc2a4 \uc218\uc785\uc774\ub098 \uad6d\ub0b4 \ud310\ub9e4 \uc218\uc785\uc740 \ud3ec\ud568\ub418\uc9c0\ub9cc, \uc18c\uc704 \ub0b4\uc7a5 \ub85c\uc5f4\ud2f0\ub294 \ud3ec\ud568\ub418\uc9c0 \uc54a\ub294\ub2e4. \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798(\uc678\uad6d \uc790\ud68c\uc0ac\uc5d0 \ub300\ud55c \ub77c\uc774\uc120\uc2a4 \ud3ec\ud568)\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc218\uc785\uc740 \uac70\ub798\uac00 \uc815\uc0c1 \uac00\uaca9\uc73c\ub85c \uc774\ub8e8\uc5b4\uc84c\ub354\ub77c\ub3c4 \uc81c\uc678\ub41c\ub2e4.<\/p>\n<p>\uae30\uc5c5\ub4e4\uc740 \uc774\ub178\ubca0\uc774\uc158 \ubc15\uc2a4\ub97c \uc774\uc6a9\ud558\uae30 \uc704\ud574\uc11c\ub294 \uacbd\uc81c\uc0b0\uc5c5\uc131\uc5d0 \uc2e0\uccad\ud574\uc57c \ud55c\ub2e4. \uacbd\uc81c\uc0b0\uc5c5\uc131\uc740 \uc2e0\uccad \uc9c0\uce68\uc744 \uc791\uc131 \uc911\uc5d0 \uc788\ub2e4. \uc694\uc57d\ud558\uc790\uba74, \uc77c\ubcf8\uc758 \uc138\uc81c \uacbd\uc7c1\ub825\uc744 \ub192\uc774\uae30 \uc704\ud574\uc11c\ub294 \ucd94\uac00\uc801\uc778 \uac1c\uc120\uc774 \ud544\uc694\ud574 \ubcf4\uc778\ub2e4.<\/p>\n<section class=\"format-info\">\n<p style=\"text-align: justify;\"><img class=\"size-medium wp-image-443949 aligncenter\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2023\/09\/Nishimura-Asahi-Logo-300x174.jpg\" alt=\"Nishimura &amp; Asahi Logo\" width=\"300\" height=\"174\" srcset=\"https:\/\/law.asia\/wp-content\/uploads\/2023\/09\/Nishimura-Asahi-Logo-300x174.jpg 300w, https:\/\/law.asia\/wp-content\/uploads\/2023\/09\/Nishimura-Asahi-Logo.jpg 310w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><strong>Nishimura &amp; Asahi<\/strong><\/p>\n<p style=\"text-align: justify;\">Otemon Tower, 1-1-2 Otemachi<\/p>\n<p style=\"text-align: justify;\">Chiyoda-ku, Tokyo 100-8124, Japan<\/p>\n<p style=\"text-align: justify;\">Tel: +81 3 6250 6200<\/p>\n<p style=\"text-align: justify;\">Fax: +81 3 6250 7200<\/p>\n<p style=\"text-align: justify;\">Email: <a href=\"mailto:info@nishimura.com\">info@nishimura.com<\/a><\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www.nishimura.com\">www.nishimura.com<\/a><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\uba54\uc778 \ud544\ub9ac\ud540 \uc77c\ubcf8\uc5d0\uc11c \uc0ac\uc5c5\uc744 \ud560 \ub54c \uc7ac\uc815\uc801\uc73c\ub85c \ubd88\ud22c\uba85\ud55c \ubc95\uc778\uc744 \uc0ac\uc6a9\ud558\ub294 \uac83\uc774 \uc77c\ubc18\uc801\uc774\uba70, \ud30c\ud2b8\ub108\uc2ed \ubc0f \uae30\ud0c0 \uc7ac\uc815\uc801\uc73c\ub85c \ud22c\uba85\ud55c \ubc95\uc778\uc744 \uc0ac\uc6a9\ud558\ub294 \uac83\uc740 \uc0c1\ub300\uc801\uc73c\ub85c \ub35c \uc778\uae30\uac00 \uc788\ub2e4. \uc774 \uae30\uace0\ubb38\uc740 \ubc95\uc778\uc138(CIT)\uc5d0 \uc911\uc810\uc744 \ub454\ub2e4. CIT \uc678\uc5d0 \uc77c\ubcf8 \uae30\uc5c5\uc740 \uc18c\ube44\uc138(VAT)\ub3c4 \ubd80\uacfc\ub41c\ub2e4. \uadf8\ub7ec\ub098 \uc6d0\uce59\uc801\uc73c\ub85c \uc77c\ubcf8\uc758 \uc18c\ube44\uc138\uc728\uc740 10%\ub85c \ube44\uad50\uc801 \ub0ae\uae30 \ub54c\ubb38\uc5d0 \uc2e4\uc81c\ub85c \uc77c\ubcf8\uc5d0\uc120 CIT\uac00 VAT\ubcf4\ub2e4 \ub354 \ub9ce\uc740 \uc8fc\ubaa9\uc744 \ubc1b\ub294 \uacbd\ud5a5\uc774 \uc788\ub2e4. \uae00\ub85c\ubc8c \ucd5c\uc800\uc138<\/p>\n","protected":false},"author":13501,"featured_media":537640,"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":"Takato Masuda, Nishimura & Asahi"},"categories":[8398],"tags":[156819,156869,154437,12438,121916,156826,156846,156870,156817,138817,156872,153677,154371,153676,156823,156878,156874,156871,156824,156873,156875,156816,156820,156868,156822,112158,8400,152961,156877,156876],"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=\"\uc77c\ubcf8\uc758 \ubc95\uc778\uc138 \ubb38\uc81c, \uae00\ub85c\ubc8c \ucd5c\uc800\uc138, CFC \ubc95\ub960, \uc138\uae08 \uc778\uc13c\ud2f0\ube0c\uc640 \ub2e4\uad6d\uc801 \uae30\uc5c5\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5\uc5d0 \ub300\ud574 \uc54c\uc544\ubcf4\uc138\uc694. \uc77c\ubcf8\uc758 \ubcf5\uc7a1\ud55c \uc138\uae08 \ud658\uacbd\uc5d0\uc11c \uc911\uc694\ud55c \uc5c5\ub370\uc774\ud2b8\uc640 \uae30\ud68c\ub97c \ud0d0\uad6c\ud574 \ubcf4\uc138\uc694...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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content=\"Law.asia\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AsiaBusinessLaw\/\" \/>\n<meta property=\"article:published_time\" content=\"2024-11-21T05:44:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-11-25T08:08:14+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/11\/Summary-of-selected-taxation-issues-in-Japan.jpg\" \/>\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=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Website team 05\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5\ubd84\" \/>\n<script 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