﻿{"id":545818,"date":"2024-11-21T18:20:20","date_gmt":"2024-11-21T10:20:20","guid":{"rendered":"https:\/\/law.asia\/?p=545818"},"modified":"2024-12-16T18:22:24","modified_gmt":"2024-12-16T10:22:24","slug":"japan-corporate-tax-global-minimum","status":"publish","type":"post","link":"https:\/\/law.asia\/zh-hans\/japan-corporate-tax-global-minimum\/","title":{"rendered":"\u65e5\u672c\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u5236\u5ea6\u53ca\u6700\u65b0\u6fc0\u52b1\u63aa\u65bd"},"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\/zh-hans\/tax-update-japan-philippines-vat-global-tax\/\"><span style=\"font-size: clamp(0.9rem, 2.5vw, 1.125rem);\"><b>\u9996\u9875<\/b><\/span><\/a><\/span><\/p>\n<\/td>\n<td style=\"width: 25%; border-right: 2px solid #ffffff; text-align: center; display: flex; align-items: center; justify-content: center; flex: 1; background: #ee2424; border-top: 2px solid #fff; border-radius: 10px; box-shadow: 0px 4px 6px rgba(0, 0, 0, 0.1);\" valign=\"middle\">\n<p style=\"margin: 0; padding: 10px 0;\"><a href=\"https:\/\/law.asia\/zh-hans\/philippines-vat-digital-services-ra-12023-update\/\"><span style=\"color: #ffffff; font-size: clamp(.9rem, 2.5vw, 1.125rem);\"><b>\u83f2\u5f8b\u5bbe<\/b><\/span><\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div style=\"text-align: justify;\"><\/div>\n<p style=\"text-align: justify;\">\u7a0e\u52a1\u5411\u6765\u662f\u4f01\u4e1a\u6700\u5173\u6ce8\u7684\u7126\u70b9\u4e4b\u4e00\u3002\u5728\u65e5\u672c\u6210\u7acb\u516c\u53f8\uff0c\u6295\u8d44\u4eba\u901a\u5e38\u9009\u62e9\u8d22\u52a1\u4e0d\u900f\u660e\u7684\u516c\u53f8\u7ed3\u6784\uff0c\u800c\u5408\u4f19\u4f01\u4e1a\u548c\u5176\u4ed6\u8d22\u52a1\u900f\u660e\u7684\u5b9e\u4f53\u7ed3\u6784\u5219\u4e0d\u592a\u53d7\u6b22\u8fce\u3002\u672c\u6587\u5c06\u91cd\u70b9\u4ecb\u7ecd\u65e5\u672c\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002\u9664\u4e86\u516c\u53f8\u6240\u5f97\u7a0e\uff0c\u65e5\u672c\u4f01\u4e1a\u8fd8\u9700\u7f34\u7eb3\u6d88\u8d39\u7a0e\u3002\u4f46\u56e0\u4e3a\u65e5\u672c\u7684\u6d88\u8d39\u7a0e\u7a0e\u7387\u76f8\u5bf9\u8f83\u4f4e\uff0810%\uff09\uff0c\u56e0\u6b64\u5728\u5b9e\u8df5\u4e2d\uff0c\u6240\u5f97\u7a0e\u66f4\u53d7\u5173\u6ce8\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #ee2424;\"><strong>\u5b9e\u65bd\u5168\u7403\u6700\u4f4e\u7a0e<\/strong><\/span><\/h2>\n<figure id=\"attachment_537513\" aria-describedby=\"caption-attachment-537513\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-537513 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/11\/Takato-Masuda.png\" alt=\"Takato Masuda\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-537513\" class=\"wp-caption-text\"><strong>\u589e\u7530\u8d35\u90fd<\/strong><br \/>\u5f8b\u5e08<br \/>\u897f\u6751\u671d\u65e5\u5f8b\u5e08\u4e8b\u52a1\u6240 <br \/>\u4e1c\u4eac\u529e\u516c\u5ba4<br \/>\u7535\u8bdd: +81 3 6250 6200<br \/>\u7535\u5b50\u90ae\u4ef6: <a href=\"mailto:t.masuda@nishimura.com\">t.masuda@nishimura.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u65e5\u672c\u662f\u91c7\u7528\u7ecf\u5408\u7ec4\u7ec7\u901a\u8fc7\u5168\u7403\u53cd\u7a0e\u57fa\u4fb5\u8680\u89c4\u5219\uff08GloBE\uff09\u63d0\u51fa\u768415%\u5168\u7403\u6700\u4f4e\u7a0e\u7684\u56fd\u5bb6\u4e4b\u4e00\u3002\u65e5\u672c\u5df2\u4fee\u6539\u5176\u76f8\u5173\u7684\u56fd\u5185\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u4ee5\u7eb3\u5165\u5927\u90e8\u5206GloBE\u793a\u8303\u89c4\u5219\u53ca\u7ecf\u5408\u7ec4\u7ec7\u53d1\u5e03\u7684\u884c\u653f\u6307\u5bfc\u4e2d\u7684\u91cd\u8981\u66f4\u65b0\u3002<\/p>\n<p style=\"text-align: justify;\">\u65e5\u672c\u5df2\u7ecf\u91c7\u7528\u4e86\u201c\u6536\u5165\u7eb3\u5165\u89c4\u5219\u201d\uff08IIR\uff09\u3002\u8fd9\u662f\u5168\u7403\u6700\u4f4e\u7a0e\u7684\u4e00\u4e2a\u4e3b\u8981\u5143\u7d20\uff0c\u5141\u8bb8\u65e5\u672c\u5bf9\u5728\u7a0e\u7387\u4f4e\u4e8e15%\u7684\u53f8\u6cd5\u7ba1\u8f96\u533a\u5185\u62e5\u6709\u5b50\u516c\u53f8\u7684\u65e5\u672c\u6bcd\u516c\u53f8\u5f81\u6536\u989d\u5916\u7a0e\u3002<\/p>\n<p style=\"text-align: justify;\">\u65e5\u672c\u7684IIR\u9002\u7528\u4e8e2024\u5e744\u67081\u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u8d22\u653f\u5e74\u5ea6\u3002\u65e5\u672c\u5c1a\u672a\u7acb\u6cd5\u5b9e\u65bdGloBE\u793a\u8303\u89c4\u5219\u7684\u53e6\u5916\u4e24\u4e2a\u5173\u952e\u5143\u7d20\uff0c\u5373QDMTT\u548cUTPR\uff0c\u524d\u8005\u662f\u4e3a\u9632\u6b62\u4f01\u4e1a\u7a0e\u8d1f\u8fc7\u4f4e\u7684\u5408\u683c\u56fd\u5185\u6700\u4f4e\u8865\u8db3\u7a0e\u89c4\u5219\uff0c\u540e\u8005\u6307\u4f4e\u7a0e\u652f\u4ed8\u89c4\u5219\uff0c\u5728\u6b64\u89c4\u5219\u4e0b\uff0c\u5982\u679c\u56e0\u5176\u4ed6\u8f96\u533a\u4e0d\u5b9e\u65bdQDMTT\uff0c\u6216\u5b9e\u65bd\u4e86IIR\u4e4b\u540e\u8de8\u56fd\u96c6\u56e2\u7684\u7a0e\u7387\u4ecd\u4f4e\u4e8e\u6700\u4f4e\u7a0e\u7387\uff0c\u8be5\u96c6\u56e2\u6210\u5458\u5b9e\u4f53\u6240\u5728\u56fd\u65e5\u672c\u5c06\u7ee7\u7eed\u5f81\u6536\u8865\u8db3\u7a0e\u3002<\/p>\n<p style=\"text-align: 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justify;\">\u65e5\u672c\u73b0\u884c\u7684\u6709\u6548\u7a0e\u7387\u4e3a29.74%\uff0c\u6263\u9664\u521b\u65b0\u76d230%\u7684\u62b5\u514d\u540e\uff0c\u6709\u6548\u7a0e\u7387\u4e3a21%\uff0c\u8fdc\u9ad8\u4e8e15%\u7684\u5168\u7403\u6700\u4f4e\u7a0e\u7387\uff0c\u521b\u65b0\u76d2\u7684\u51cf\u514d\u5e45\u5ea6\u4f9d\u7136\u4e0d\u5927\u3002<\/p>\n<p style=\"text-align: justify;\">\u521b\u65b0\u76d2\u4ec5\u9002\u7528\u4e8e\u4e0e\u4eba\u5de5\u667a\u80fd\u76f8\u5173\u7684\u8f6f\u4ef6\u7a0b\u5e8f\u7684\u4e13\u5229\u548c\u7248\u6743\uff0c\u62b5\u514d\u8303\u56f4\u5305\u62ec\u6b64\u7c7b\u77e5\u8bc6\u4ea7\u6743\u7684\u8bb8\u53ef\u8d39\u7528\u6216\u56fd\u5185\u9500\u552e\u6536\u5165\uff0c\u4f46\u4e0d\u5305\u62ec\u7248\u7a0e\u3002\u5173\u8054\u65b9\u4ea4\u6613\uff08\u5305\u62ec\u5411\u5916\u56fd\u5b50\u516c\u53f8\u8bb8\u53ef\uff09\u7684\u6536\u5165\u88ab\u6392\u9664\u5728\u5916\uff0c\u5373\u4f7f\u8fd9\u4e9b\u4ea4\u6613\u662f\u6309\u516c\u5e73\u4ea4\u6613\u4ef7\u683c\u8fdb\u884c\u7684\u3002<\/p>\n<p style=\"text-align: justify;\">\u516c\u53f8\u5fc5\u987b\u5411\u7ecf\u6d4e\u4ea7\u4e1a\u7701\u7533\u8bf7\u624d\u80fd\u83b7\u5f97\u521b\u65b0\u76d2\u7684\u8d44\u683c\u3002\u7ecf\u6d4e\u4ea7\u4e1a\u7701\u6b63\u5728\u8d77\u8349\u7533\u8bf7\u6307\u5357\u3002\u603b\u4e4b\uff0c\u8981\u63d0\u5347\u65e5\u672c\u7a0e\u6536\u5236\u5ea6\u7684\u7ade\u4e89\u529b\uff0c\u65e5\u672c\u653f\u5e9c\u8fd8\u9700\u63a8\u51fa\u66f4\u591a\u63aa\u65bd\u3002<\/p>\n<section class=\"format-info\">\n<p style=\"text-align: justify;\"><img class=\"size-medium wp-image-443948 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>\u897f\u6751\u671d\u65e5\u5f8b\u5e08\u4e8b\u52a1\u6240<\/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;\">\u90ae\u7f16: +81 3 6250 6200<\/p>\n<p style=\"text-align: justify;\">\u4f20\u771f: +81 3 6250 7200<\/p>\n<p style=\"text-align: justify;\">\u7535\u5b50\u90ae\u4ef6: <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>\u9996\u9875 \u83f2\u5f8b\u5bbe 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