{"id":546031,"date":"2024-11-21T18:20:21","date_gmt":"2024-11-21T10:20:21","guid":{"rendered":"https:\/\/law.asia\/?p=546031"},"modified":"2024-12-16T18:23:44","modified_gmt":"2024-12-16T10:23:44","slug":"tax-update-japan-philippines-vat-global-tax","status":"publish","type":"post","link":"https:\/\/law.asia\/zh-hans\/tax-update-japan-philippines-vat-global-tax\/","title":{"rendered":"\u6700\u65b0\u7a0e\u6cd5\u8c03\u6574"},"content":{"rendered":"<p><span class=\"vantage-grey\"><strong><em>\u65e5\u672c\u548c\u83f2\u5f8b\u5bbe\u70ed\u70b9\u7a0e\u52a1\u95ee\u9898\u6307\u5357<\/em><\/strong><\/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 #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\/japan-corporate-tax-global-minimum\/\"><span style=\"color: #ffffff; font-size: clamp(.9rem, 2.5vw, 1.125rem);\"><b>\u65e5\u672c<\/b><\/span><\/a><\/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<h2 style=\"text-align: justify;\"><span style=\"color: #ee2424;\"><strong>\u65e5\u672c\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u5236\u5ea6\u53ca\u6700\u65b0\u6fc0\u52b1\u63aa\u65bd<\/strong><\/span><\/h2>\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<h3 style=\"text-align: justify;\"><span style=\"color: #ee2424;\"><strong>\u5b9e\u65bd\u5168\u7403\u6700\u4f4e\u7a0e<\/strong><\/span><\/h3>\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: justify;\">\u65e5\u672c\u653f\u5e9c\u5df2\u8868\u793a\u6709\u610f\u5b9e\u65bd\u8fd9\u4e24\u9879\u89c4\u5219\uff0c\u4f46\u5c1a\u672a\u63d0\u4f9b\u8be6\u7ec6\u7684\u5b9e\u65bd\u8def\u7ebf\u56fe\u3002<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #ee2424;\"><strong>CFC<\/strong><strong>\u89c4\u5219<\/strong><strong>\u548c\u9ad8\u7a0e\u653f\u7b56<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\">\u65e5\u672c\u8de8\u56fd\u516c\u53f8\u5e76\u4e0d\u70ed\u8877\u4e8e\u7a0e\u52a1\u7b79\u5212\uff0c\u56e0\u6b64\uff0c\u9884\u8ba1\u5168\u7403\u6700\u4f4e\u7a0e\u8d21\u732e\u7684\u7a0e\u6536\u6536\u5165\u5c06\u5f88\u5c11\u3002\u65e5\u672c\u8de8\u56fd\u516c\u53f8\u663e\u7136\u8ba4\u4e3a\u5168\u7403\u6700\u4f4e\u7a0e\u5e26\u6765\u7684\u4e3b\u8981\u95ee\u9898\u662f\u5408\u89c4\u6210\u672c\u589e\u52a0\uff0c\u800c\u4e0d\u662f\u7a0e\u8d1f\u589e\u52a0\u3002<\/p>\n<p style=\"text-align: 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justify;\">\u9664\u5b9e\u65bd\u9ad8\u6709\u6548\u4f01\u4e1a\u6240\u5f97\u7a0e\u5916\uff0c\u65e5\u672c\u8fd8\u4e25\u683c\u9650\u5236\u53ef\u7528\u4e8e\u62b5\u6d88\u672a\u6765\u5e94\u7a0e\u5229\u6da6\u7684\u51c0\u7ecf\u8425\u4e8f\u635f\uff08NOL\uff09\u7684\u91d1\u989d\u3002\u65e5\u672c\u5bf9\u4e8f\u635f\u7ed3\u8f6c\u548c\u8f6c\u56de\u6709\u4e25\u683c\u7684\u9650\u5236\u3002\u5728\u5927\u591a\u6570\u60c5\u51b5\u4e0b\uff0c\u516c\u53f8\u4e0d\u80fd\u901a\u8fc7\u4e8f\u635f\u8f6c\u56de\u7533\u8bf7\u9000\u7a0e\u3002NOL\u53ef\u4ee5\u7ed3\u8f6c10\u5e74\uff0c\u4f46\u6bcf\u4e2a\u4e1a\u52a1\u5e74\u5ea6\u6700\u591a\u53ea\u53ef\u62b550%\u5e94\u7a0e\u516c\u53f8\u6536\u5165\u3002<\/p>\n<p style=\"text-align: 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justify;\">\u8fd9\u4e00\u70b9\u4e0e\u5176\u4ed6\u53f8\u6cd5\u7ba1\u8f96\u533a\uff08\u5982\u7f8e\u56fd\uff09\u975e\u5e38\u4e0d\u540c\uff0c\u5728\u5176\u4ed6\u8f96\u533a\uff0c\u5373\u4f7f\u662f\u5c11\u6570\u80a1\u4e1c\uff0c\u4e5f\u5141\u8bb8\u7a0e\u52a1\u5408\u5e76\u3002\u6b64\u5916\uff0c\u8fd1\u5e74\u6765\uff0c\u51fa\u73b0\u4e86\u51e0\u8d77\u96c6\u56e2\u516c\u53f8\u901a\u8fc7\u5408\u8d44\u683c\u91cd\u7ec4\u5728\u6210\u5458\u516c\u53f8\u4e4b\u95f4\u8fdb\u884c\u4e8f\u635f\u7ed3\u8f6c\u88ab\u7a0e\u52a1\u673a\u5173\u4ee5\u53cd\u907f\u7a0e\u89c4\u5219\u5426\u51b3\u7684\u4e89\u8bae\u3002<\/p>\n<p style=\"text-align: justify;\">\u6cd5\u9662\u5bf9\u8fd9\u51e0\u8d77\u7ea0\u7eb7\u4f5c\u51fa\u88c1\u51b3\u8fd8\u9700\u8981\u51e0\u5e74\u65f6\u95f4\uff0c\u5728\u6b64\u671f\u95f4\uff0c\u96c6\u56e2\u80fd\u5426\u901a\u8fc7\u91cd\u7ec4\u8fdb\u884c\u96c6\u56e2\u5185\u4e8f\u635f\u7ed3\u8f6c\u5b58\u5728\u6cd5\u5f8b\u4e0d\u786e\u5b9a\u6027\u3002<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #ee2424;\"><strong>\u7a0e\u6536\u6fc0\u52b1\u5c11<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\">\u65e5\u672c\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u4e00\u4e2a\u663e\u8457\u7279\u70b9\u662f\u7a0e\u6536\u6fc0\u52b1\u529b\u5ea6\u4f4e\u3002\u65e5\u672c\u4f01\u4e1a\u673a\u68b0\u548c\u5efa\u7b51\u7269\u8d44\u672c\u652f\u51fa\u7684\u6210\u672c\u56de\u6536\u89c4\u5b9a\u4e0d\u5229\u4e8e\u4f01\u4e1a\u3002\u5c3d\u7ba1\u82f1\u56fd\u548c\u7f8e\u56fd\u7b49\u56fd\u8fd1\u6765\u90fd\u5b9e\u884c\u8d44\u672c\u652f\u51fa\u5168\u9762\u8d39\u7528\u5316\uff0c\u4f46\u65e5\u672c\u7a0e\u6536\u653f\u7b56\u5374\u4e0d\u5141\u8bb8\u3002\u6b64\u5916\uff0c\u9000\u7a0e\u6216\u53ef\u8f6c\u8ba9\u7a0e\u6536\u62b5\u514d\u5728\u65e5\u672c\u5e76\u4e0d\u5e38\u89c1\u3002<\/p>\n<p style=\"text-align: justify;\">\u65e5\u672c\u4f01\u4e1a\u7684\u4e3b\u8981\u7a0e\u6536\u6fc0\u52b1\u4e4b\u4e00\u662f\u7814\u53d1\u7a0e\u6536\u62b5\u514d\u3002\u8fd9\u79cd\u7a0e\u6536\u62b5\u514d\u662f\u4e0d\u53ef\u9000\u8fd8\u7684\uff0c\u62b5\u514d\u91d1\u989d\u662f\u6839\u636e\u7814\u53d1\u8d39\u7528\u7684\u4e00\u5b9a\u767e\u5206\u6bd4\u786e\u5b9a\u7684\u3002\u539f\u5219\u4e0a\uff0c\u8fd9\u4e2a\u767e\u5206\u6bd4\u4f1a\u6839\u636e\u7814\u53d1\u8d39\u7528\u7684\u5e74\u540c\u6bd4\u589e\u51cf\u57281%\u523014%\u4e4b\u95f4\u6ce2\u52a8\u3002\u4f8b\u5982\uff0c\u5982\u679c\u5f53\u524d\u7684\u7814\u53d1\u8d39\u7528\u4e0e\u524d\u4e00\u5e74\u76f8\u540c\uff0c\u5219\u62b5\u514d\u767e\u5206\u6bd4\u4e3a8.5%\u3002<\/p>\n<p style=\"text-align: justify;\">\u7814\u53d1\u7a0e\u6536\u62b5\u514d\u6709\u4e00\u4e2a\u4e0a\u9650\uff0c\u5373\u4e0d\u8d85\u8fc7\u7a0e\u6536\u62b5\u514d\u524d\u5f53\u671f\u4f01\u4e1a\u6240\u5f97\u7a0e\u768425%\uff08\u5728\u67d0\u4e9b\u6761\u4ef6\u4e0b\uff0c\u8fd9\u4e2a\u4e0a\u9650\u53ef\u4ee5\u63d0\u9ad8\u523045%\uff09\u3002\u56e0\u6b64\uff0c\u7814\u53d1\u7a0e\u6536\u62b5\u514d\u4e0d\u4f1a\u5927\u5e45\u964d\u4f4e\u65e5\u672c\u7684\u6709\u6548\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u3002\u8d85\u8fc7\u4e0a\u9650\u7684\u62b5\u514d\u91d1\u989d\u4e0d\u4f1a\u7ed3\u8f6c\u3002<\/p>\n<p style=\"text-align: justify;\">\u56e0\u6b64\uff0c\u4ece\u7814\u53d1\u7a0e\u6536\u62b5\u514d\u4e2d\u53d7\u76ca\u6700\u591a\u7684\u516c\u53f8\u662f\u90a3\u4e9b\u5229\u6da6\u7a33\u5b9a\u4e14\u5e94\u7f34\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u5927\u578b\u4f01\u4e1a\u3002\u76f8\u6bd4\u4e4b\u4e0b\uff0c\u521d\u521b\u4f01\u4e1a\u7531\u4e8e\u521d\u671f\u4e8f\u635f\uff08\u6ca1\u6709\u5f53\u671f\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d1f\u503a\uff09\uff0c\u53d7\u76ca\u8f83\u5c11\u3002<\/p>\n<p style=\"text-align: justify;\">\u53e6\u5916\uff0c\u4e00\u4e2a\u4e1a\u52a1\u7ebf\u79ef\u7d2f\u7684\u7814\u53d1\u8d39\u7528\u4e5f\u53ef\u62b5\u514d\u5176\u4ed6\u4e0d\u9700\u8981\u5927\u91cf\u7814\u53d1\u6d3b\u52a8\u7684\u4e1a\u52a1\u7ebf\u7684\u5229\u6da6\u3002\u6709\u4e9b\u4eba\u53ef\u80fd\u4f1a\u89c9\u5f97\u8bbd\u523a\u7684\u662f\uff0c\u4ece\u7814\u53d1\u7a0e\u6536\u62b5\u514d\u4e2d\u53d7\u76ca\u6700\u591a\u7684\u7adf\u662f\u90a3\u4e9b\u6ca1\u6709\u5927\u91cf\u7814\u53d1\u3001\u6709\u76c8\u5229\u4e1a\u52a1\u7684\u521b\u65b0\u8f83\u5c11\u7684\u516c\u53f8\u3002<\/p>\n<p style=\"text-align: justify;\">\u65e5\u672c\u5c06\u4ece2025\u5e744\u67081\u65e5\u8d77\u5b9e\u65bd\u65b0\u7684\u7a0e\u6536\u6fc0\u52b1\u63aa\u65bd\u2014\u2014\u88ab\u79f0\u4e3a\u201c\u521b\u65b0\u76d2\u201d\u7684\u5236\u5ea6\u3002\u7531\u4e8e\u521b\u65b0\u76d2\u7684\u6fc0\u52b1\u529b\u5ea6\u4f9d\u7136\u4e0d\u9ad8\uff0c\u56e0\u6b64\u5b83\u80fd\u5426\u4ece\u6839\u672c\u4e0a\u6539\u53d8\u65e5\u672c\u7684\u7a0e\u6536\u653f\u7b56\u8fd8\u5b58\u7591\u3002\u65e5\u672c\u7684\u521b\u65b0\u76d2\u4e3a\u5408\u8d44\u683c\u7684\u77e5\u8bc6\u4ea7\u6743\u6536\u5165\u63d0\u4f9b30%\u7684\u62b5\u514d\uff0c\u6700\u9ad8\u4e0d\u8d85\u8fc7\u5f53\u671f\u5e94\u7a0e\u6536\u5165\uff08\u6263\u9664\u521b\u65b0\u76d2\u62b5\u514d\u4e4b\u524d\uff09\u51cf\u53bb\u4efb\u4f55\u672a\u4f7f\u7528\u7684\u4e8f\u635f\u7ed3\u8f6c\u768430%\u3002<\/p>\n<p style=\"text-align: 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<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-color: #fff; background-image: linear-gradient(to bottom,rgba(0,0,0,.01) 0,rgba(0,0,0,.02) 100%); background-repeat: repeat-x; border-radius: 3px; a: hover{background-color:#000;\"><span style=\"color: #000000; font-weight: bold; text-transform: uppercase;\"><span class=\"color: #00000\">\u56de\u5230\u9876\u90e8<\/span><\/span><\/button><\/a><\/p>\n<hr \/>\n<h2><span style=\"color: #ee2424;\"><strong>\u83f2\u5f8b\u5bbe\u5373\u5c06\u5bf9\u5883\u5916\u6570\u5b57\u670d\u52a1\u5f81\u6536\u589e\u503c\u7a0e<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u83f2\u5f8b\u5bbe\u7acb\u6cd5\u673a\u6784\u521a\u521a\u901a\u8fc7\u4e00\u9879\u5177\u6709\u91cc\u7a0b\u7891\u610f\u4e49\u7684\u6cd5\u6848\uff0c\u5bf9\u56fd\u5bb6\u7a0e\u6cd5\u7684\u90e8\u5206\u6761\u6b3e\u4f5c\u51fa\u4fee\u8ba2\uff0c\u5bf9\u975e\u5c45\u6c11\u6570\u5b57\u670d\u52a1\u63d0\u4f9b\u5546\u5411\u83f2\u5f8b\u5bbe\u56fd\u5185\u5ba2\u6237\u63d0\u4f9b\u6570\u5b57\u670d\u52a1\u6240\u5f97\u7684\u6536\u5165\u5f81\u653612%\u7684\u589e\u503c\u7a0e\u3002<\/p>\n<p style=\"text-align: justify;\">\u521a\u521a\u901a\u8fc7\u7684\u300a\u7b2c12023\u53f7\u5171\u548c\u56fd\u6cd5\u300b\u4e8e2024\u5e7410\u67082\u65e5\u7531\u83f2\u5f8b\u5bbe\u603b\u7edf\u7b7e\u7f72\uff0c\u5e76\u4e8e2024\u5e7410\u670818\u65e5\uff0c\u5373\u53d1\u5e03\u540e15\u5929\u6b63\u5f0f\u751f\u6548\u3002<\/p>\n<p style=\"text-align: justify;\">\u53d1\u8d77\u7b2c12023\u53f7\u6cd5\u6848\u7684\u8bae\u5458\u4eec\u8868\u793a\uff0c\u8fd9\u9879\u6539\u9769\u5e76\u4e0d\u5b64\u7acb\uff0c\u76f8\u53cd\uff0c\u5b83\u4e0e\u56fd\u9645\u6700\u4f73\u5b9e\u8df5\u63a5\u8f68\u3002\u8bae\u5458\u4eec\u8fdb\u4e00\u6b65\u8868\u793a\uff0c\u6539\u9769\u540e\u7684\u83f2\u5f8b\u5bbe\u589e\u503c\u7a0e\u653f\u7b56\u4e0e\u5168\u7403\u6807\u51c6\u4fdd\u6301\u4e00\u81f4\uff0c\u5e76\u4e14\u589e\u52a0\u4e86\u8d22\u653f\u6536\u5165\u3002<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #ee2424;\"><strong>\u7acb\u6cd5\u80cc\u666f<\/strong><\/span><\/h3>\n<figure id=\"attachment_537522\" aria-describedby=\"caption-attachment-537522\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-537522 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/11\/Karen-Ocampo-1.png\" alt=\"Karen Ocampo\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-537522\" class=\"wp-caption-text\"><strong>Karen Ocampo<\/strong><br \/>\u5408\u4f19\u4eba<br \/>Ocampo and Suralvo\u5f8b\u5e08\u4e8b\u52a1\u6240<br \/>\u83f2\u5f8b\u5bbe<br \/>\u7535\u8bdd: +632 8800 6157<br \/>\u7535\u5b50\u90ae\u4ef6: <a href=\"mailto:kocampo@ocamposuralvo.com\">kocampo@ocamposuralvo.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u5728\u6b64\u4e4b\u524d\uff0c\u975e\u5c45\u6c11\u670d\u52a1\u63d0\u4f9b\u5546\u4ece\u56fd\u5916\u5411\u56fd\u5185\u63d0\u4f9b\u670d\u52a1\u901a\u5e38\u4e0d\u5728\u83f2\u5f8b\u5bbe\u589e\u503c\u7a0e\u7cfb\u7edf\u7684\u5f81\u6536\u8303\u56f4\u5185\u3002\u51b3\u5b9a\u4e00\u9879\u670d\u52a1\u662f\u5426\u5e94\u7f34\u7eb3\u589e\u503c\u7a0e\u7684\u5173\u952e\u51b3\u5b9a\u56e0\u7d20\u662f\u670d\u52a1\u7684\u6267\u884c\u5730\u70b9\u3002<\/p>\n<p style=\"text-align: justify;\">\u300a\u7b2c12023\u53f7\u5171\u548c\u56fd\u6cd5\u300b\u5bf9\u7a0e\u6cd5\u4f5c\u51fa\u4fee\u6539\uff0c\u660e\u786e\u89c4\u5b9a\u7531\u975e\u5c45\u6c11\u6570\u5b57\u670d\u52a1\u63d0\u4f9b\u5546\uff08DSP\uff09\u5411\u5883\u5185\u5ba2\u6237\u63d0\u4f9b\u6570\u5b57\u670d\u52a1\u5728\u589e\u503c\u7a0e\u7684\u5f81\u7a0e\u8303\u56f4\u5185\u3002<\/p>\n<p style=\"text-align: justify;\">\u8be5\u6cd5\u5f8b\u660e\u786e\u6307\u51fa\uff0c\u201c\u5982\u679c\u6570\u5b57\u670d\u52a1\u5728\u83f2\u5f8b\u5bbe\u6d88\u8d39\uff0c\u5219\u7531\u975e\u5c45\u6c11DSP\u63d0\u4f9b\u7684\u6570\u5b57\u670d\u52a1\u5e94\u89c6\u4e3a\u5728\u83f2\u5f8b\u5bbe\u6267\u884c\u6216\u63d0\u4f9b\u3002\u201d<\/p>\n<h3 style=\"text-align: justify;\"><strong><span style=\"color: #ee2424;\">\u4fee\u6b63\u6848<\/span><\/strong><\/h3>\n<p style=\"text-align: justify;\">\u65b0\u6cd5\u5f8b\u660e\u786e\u5c06\u63d0\u4f9b\u6570\u5b57\u670d\u52a1\u5217\u4e3a\u589e\u503c\u7a0e\u5e94\u7a0e\u4ea4\u6613\u3002\u5b83\u5728\u7a0e\u6cd5\u4e2d\u5f15\u5165\u4e86\u4e00\u4e2a\u65b0\u6761\u6b3e\uff0c\u89c4\u5b9a\u4e86\u63d0\u4f9b\u6570\u5b57\u670d\u52a1\u7684\u4eba\u7684\u8d23\u4efb\uff0c\u5305\u62ec\u975e\u5c45\u6c11DSP\u3002<\/p>\n<p style=\"text-align: justify;\">\u5728\u8ba8\u8bba\u65b0\u6cd5\u5f8b\u7684\u5173\u952e\u89c4\u5b9a\u4e4b\u524d\uff0c\u6709\u5fc5\u8981\u4e86\u89e3\u51e0\u4e2a\u57fa\u672c\u5b9a\u4e49\u3002<\/p>\n<p style=\"text-align: justify;\">\u6570\u5b57\u670d\u52a1\uff1a\u6839\u636e\u300a\u7b2c12023\u53f7\u5171\u548c\u56fd\u6cd5\u300b\uff0c\u672f\u8bed\u201c\u6570\u5b57\u670d\u52a1\u201d\u88ab\u5e7f\u6cdb\u5b9a\u4e49\u4e3a\u901a\u8fc7\u4e92\u8054\u7f51\u6216\u5176\u4ed6\u7535\u5b50\u7f51\u7edc\uff0c\u4f7f\u7528\u4fe1\u606f\u6280\u672f\u63d0\u4f9b\u7684\u4efb\u4f55\u670d\u52a1\uff0c\u5e76\u4e14\u670d\u52a1\u7684\u63d0\u4f9b\u57fa\u672c\u4e0a\u662f\u81ea\u52a8\u5316\u7684\u3002<\/p>\n<p style=\"text-align: justify;\"><strong>\u5b83\u5305\u62ec\u4f46\u4e0d\u9650\u4e8e\uff1a<\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\">\u5728\u7ebf\u641c\u7d22\u5f15\u64ce\uff1b<\/li>\n<li style=\"text-align: justify;\">\u5728\u7ebf\u5e02\u573a\u6216\u7535\u5b50\u5e02\u573a\uff1b<\/li>\n<li style=\"text-align: justify;\">\u4e91\u670d\u52a1\uff1b<\/li>\n<li style=\"text-align: justify;\">\u5728\u7ebf\u5a92\u4f53\u548c\u5e7f\u544a\uff1b<\/li>\n<li style=\"text-align: justify;\">\u5728\u7ebf\u5e73\u53f0\u6216\u6570\u5b57\u5546\u54c1\u3002<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u975e\u5c45\u6c11\uff1a\u65b0\u6cd5\u5f8b\u4e0b\u7684\u201c\u975e\u5c45\u6c11DSP\u201d\u5b9a\u4e49\u4e3a\u5728\u83f2\u5f8b\u5bbe\u6ca1\u6709\u5b9e\u4f53\u5b58\u5728\u7684\u6570\u5b57\u670d\u52a1\u63d0\u4f9b\u5546\u3002<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #ee2424;\"><strong>\u6539\u9769\u8981\u70b9<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><strong>\u300a\u7b2c12023\u53f7\u5171\u548c\u56fd\u6cd5\u300b\u5c06\u975e\u5c45\u6c11DSP\u7eb3\u5165\u589e\u503c\u7a0e\u5f81\u6536\u8303\u56f4\uff0c\u5177\u4f53\u89c4\u5b9a\u5982\u4e0b\uff1a<\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\">\u5728\u4f01\u4e1a\u5bf9\u6d88\u8d39\u8005\uff08B2C\uff09\u573a\u666f\u4e2d\uff1a\u5982\u679c\u6d88\u8d39\u8005\u672a\u6ce8\u518c\u589e\u503c\u7a0e\uff0c\u88ab\u8981\u6c42\u6ce8\u518c\u589e\u503c\u7a0e\u7684\u975e\u5c45\u6c11DSP\u8d1f\u8d23\u7f34\u7eb3\u5728\u83f2\u5f8b\u5bbe\u6d88\u8d39\u7684\u6570\u5b57\u670d\u52a1\u7684\u589e\u503c\u7a0e\u3002<\/li>\n<li style=\"text-align: justify;\">\u5728\u4f01\u4e1a\u5bf9\u4f01\u4e1a\uff08B2B\uff09\u573a\u666f\u4e2d\uff1a\u5f15\u5165\u4e86\u53cd\u5411\u6536\u8d39\u673a\u5236\uff0c\u5982\u679c\u83f2\u5f8b\u5bbe\u5ba2\u6237\u6ce8\u518c\u4e86\u589e\u503c\u7a0e\uff0c\u90a3\u4e48\u4ed6\u4eec\u5728\u8d2d\u4e70\u975e\u5c45\u6c11DSP\u7684\u6570\u5b57\u670d\u52a1\u65f6\uff0c\u5e94\u540c\u65f6\u7f34\u7eb3\u589e\u503c\u7a0e\u3002<\/li>\n<li style=\"text-align: justify;\">\u5728\u5728\u7ebf\u5e02\u573a\u6216\u7535\u5b50\u5e02\u573a\u573a\u666f\u4e2d\uff1a\u5982\u679c\u589e\u503c\u7a0e\u6ce8\u518c\u975e\u5c45\u6c11DSP\u662f\u4e00\u4e2a\u5728\u7ebf\u5e02\u573a\u6216\u7535\u5b50\u5e02\u573a\uff0c\u4e14\u63a7\u5236\u7740\u5173\u952e\u7684\u4f9b\u5e94\u73af\u8282\u3001\u6709\u4ee5\u4e0b\u4efb\u4f55\u4e00\u79cd\u60c5\u5f62\uff0c\u4e5f\u9700\u5bf9\u901a\u8fc7\u5176\u5e73\u53f0\u8fdb\u884c\u7684\u975e\u5c45\u6c11DSP\u4ea4\u6613\u7f34\u7eb3\u589e\u503c\u7a0e\uff1a<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol style=\"text-align: justify;\">\n<li>\u76f4\u63a5\u6216\u95f4\u63a5\u8bbe\u5b9a\u5546\u54c1\u4f9b\u5e94\u7684\u6761\u6b3e\u548c\u6761\u4ef6\uff1b\u6216<\/li>\n<li>\u76f4\u63a5\u6216\u95f4\u63a5\u53c2\u4e0e\u5546\u54c1\u7684\u8ba2\u8d2d\u6216\u4ea4\u4ed8\u3002<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h3 style=\"text-align: justify;\"><span style=\"color: #ee2424;\"><strong>\u7b80\u5316<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><strong>\u6ce8\u518c\u3001\u95e8\u69db\u548c\u8c41\u514d\uff1a<\/strong>\u6cd5\u5f8b\u8981\u6c42\u4e3a\u975e\u5c45\u6c11DSP\u5efa\u7acb\u7b80\u5316\u7684\u81ea\u52a8\u5316\u7a0e\u52a1\u5c40\u6ce8\u518c\u7cfb\u7edf\u3002\u6ce8\u518c\u4e86\u589e\u503c\u7a0e\u7684\u975e\u5c45\u6c11DSP\u65e0\u9700\u7ef4\u62a4\u5e38\u89c4\u4f1a\u8ba1\u8bb0\u5f55\u548c\u9644\u5c5e\u8d26\u7c3f\uff0c\u4f46\u9700\u4e3a\u6bcf\u7b14\u4ea4\u6613\u5f00\u5177\u6570\u5b57\u9500\u552e\u6216\u5546\u4e1a\u53d1\u7968\u3002<\/p>\n<p style=\"text-align: justify;\"><strong>\u8fbe\u5230\u4ee5\u4e0b\u89c4\u6a21\u7684DSP\uff0c\u5305\u62ec\u975e\u5c45\u6c11DSP\uff0c\u5fc5\u987b\u4ee5\u6570\u5b57\u65b9\u5f0f\u6216\u624b\u52a8\u6ce8\u518c\u589e\u503c\u7a0e\uff1a<\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\">\u8fc7\u53bb12\u4e2a\u6708\u7684\u603b\u9500\u552e\u989d\uff08\u4e0d\u5305\u62ec\u514d\u7a0e\u9500\u552e\uff09\u8d85\u8fc7\u5f53\u524d\u7684\u589e\u503c\u7a0e\u95e8\u69db3,000,000\u83f2\u5f8b\u5bbe\u6bd4\u7d22\uff08\u7ea651,000\u7f8e\u5143\uff09\uff1b\u6216<\/li>\n<li style=\"text-align: justify;\">\u6709\u5408\u7406\u7406\u7531\u76f8\u4fe1\u672a\u676512\u4e2a\u6708\u7684\u603b\u9500\u552e\u989d\u5c06\u8d85\u8fc7\u95e8\u69db\u503c\u3002<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>\u65b0\u6cd5\u8fdb\u4e00\u6b65\u6269\u5927\u4e86\u589e\u503c\u7a0e\u514d\u5f81\u8303\u56f4\u3002\u4ee5\u4e0b\u60c5\u51b5\u4e0d\u5f81\u6536\u589e\u503c\u7a0e\uff1a<\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\">\u6559\u80b2\u670d\u52a1\uff0c\u5305\u62ec\u7531\u7ecf\u8ba4\u8bc1\u7684\u79c1\u7acb\u6559\u80b2\u673a\u6784\u548c\u653f\u5e9c\u6559\u80b2\u673a\u6784\u63d0\u4f9b\u7684\u5728\u7ebf\u8bfe\u7a0b\u3001\u5728\u7ebf\u7814\u8ba8\u4f1a\u548c\u5728\u7ebf\u57f9\u8bad\u3002<\/li>\n<li style=\"text-align: justify;\">\u5411\u90e8\u5206\u653f\u5e9c\u673a\u6784\uff08\u6559\u80b2\u90e8\u3001\u9ad8\u7b49\u6559\u80b2\u59d4\u5458\u4f1a\u3001\u6280\u672f\u6559\u80b2\u548c\u6280\u80fd\u53d1\u5c55\u5c40\uff09\u548c\u7531\u4e0a\u8ff0\u653f\u5e9c\u673a\u6784\u8ba4\u53ef\u7684\u6559\u80b2\u673a\u6784\u63d0\u4f9b\u7684\u5728\u7ebf\u8ba2\u9605\u670d\u52a1\u3002<\/li>\n<li style=\"text-align: justify;\">\u94f6\u884c\u3001\u6267\u884c\u51c6\u94f6\u884c\u529f\u80fd\u7684\u975e\u94f6\u884c\u91d1\u878d\u4e2d\u4ecb\u673a\u6784\u548c\u5176\u4ed6\u975e\u94f6\u884c\u4e2d\u4ecb\u673a\u6784\u7684\u670d\u52a1\uff0c\u5305\u62ec\u901a\u8fc7\u4e0d\u540c\u6570\u5b57\u5e73\u53f0\u63d0\u4f9b\u7684\u670d\u52a1\u3002<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u672a\u6309\u8981\u6c42\u5411\u7a0e\u52a1\u5c40\u6ce8\u518c\u7684\uff0c\u7a0e\u52a1\u5c40\u5c40\u957f\u6709\u6743\u8d23\u4ee4\u5176\u6682\u505c\u670d\u52a1\u81f3\u5c11\u4e94\u5929\uff0c\u76f4\u5230\u6ee1\u8db3\u6240\u6709\u5408\u89c4\u8981\u6c42\u3002<\/p>\n<p style=\"text-align: justify;\">\u7a0e\u52a1\u5c40\u5c40\u957f\u53ef\u4e0e\u4fe1\u606f\u548c\u901a\u4fe1\u6280\u672f\u90e8\uff08DICT\uff09\u5408\u4f5c\uff0c\u901a\u8fc7\u56fd\u5bb6\u7535\u4fe1\u59d4\u5458\u4f1a\u5c4f\u853d\u76f8\u5173\u6570\u5b57\u670d\u52a1\u5728\u83f2\u5f8b\u5bbe\u7684\u8bbf\u95ee\u3002<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #ee2424;\"><strong>\u5b9e\u65bd<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><strong>\u5b9e\u65bd\u7ec6\u5219<\/strong>\uff1a\u300a\u7b2c12023\u53f7\u5171\u548c\u56fd\u6cd5\u300b\u8981\u6c42\u8d22\u653f\u90e8\u5f81\u6c42\u7a0e\u52a1\u5c40\u7684\u5efa\u8bae\uff0c\u4e0eDICT\u548c\u7535\u4fe1\u59d4\u5458\u4f1a\u534f\u8c03\uff0c\u5e76\u548c\u5229\u76ca\u76f8\u5173\u8005\u534f\u5546\uff0c\u5728\u6cd5\u5f8b\u751f\u6548\u540e90\u5929\u5185\u53d1\u5e03\u5b9e\u65bd\u7ec6\u5219\u3002<\/p>\n<p style=\"text-align: justify;\">\u5b9e\u65bd\u7ec6\u5219\u751f\u6548\u540e\uff0c\u975e\u5c45\u6c11DSP\u6709120\u5929\u8fc7\u6e21\u671f\u3002<\/p>\n<p style=\"text-align: justify;\">\u7a0e\u52a1\u5c40\u5c40\u957f\u5728\u6cd5\u6848\u901a\u8fc7\u540e\u5373\u6210\u7acb\u4e86\u6280\u672f\u5de5\u4f5c\u7ec4\uff0c\u76ee\u524d\uff0c\u7a0e\u52a1\u5c40\u5df2\u53d1\u5e03\u6280\u672f\u5de5\u4f5c\u7ec4\u8d77\u8349\u7684\u5b9e\u65bd\u7ec6\u5219\u521d\u7a3f\u3002<\/p>\n<p style=\"text-align: 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