{"id":2206,"date":"2026-07-30T09:15:44","date_gmt":"2026-07-30T02:15:44","guid":{"rendered":"https:\/\/blogs.duanemorris.com\/vietnam\/?p=2206"},"modified":"2026-07-30T09:15:44","modified_gmt":"2026-07-30T02:15:44","slug":"%e3%83%99%e3%83%88%e3%83%8a%e3%83%a0%e3%80%81%e7%a7%bb%e8%bb%a2%e4%be%a1%e6%a0%bc%e7%a8%8e%e5%88%b6%e3%82%92%e5%8e%b3%e6%a0%bc%e5%8c%96%ef%bc%9a%e6%94%bf%e4%bb%a4%e7%ac%ac255-2026-nd-cp%e5%8f%b7","status":"publish","type":"post","link":"https:\/\/blogs.duanemorris.com\/vietnam\/2026\/07\/30\/%e3%83%99%e3%83%88%e3%83%8a%e3%83%a0%e3%80%81%e7%a7%bb%e8%bb%a2%e4%be%a1%e6%a0%bc%e7%a8%8e%e5%88%b6%e3%82%92%e5%8e%b3%e6%a0%bc%e5%8c%96%ef%bc%9a%e6%94%bf%e4%bb%a4%e7%ac%ac255-2026-nd-cp%e5%8f%b7\/","title":{"rendered":"\u30d9\u30c8\u30ca\u30e0\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3092\u53b3\u683c\u5316\uff1a\u653f\u4ee4\u7b2c255\/2026\/ND-CP\u53f7\u306b\u3064\u3044\u3066\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u304a\u3088\u3073\u591a\u56fd\u7c4d\u4f01\u696d\u304c\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u3053\u3068"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u30d9\u30c8\u30ca\u30e0\u3067\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u56fd\u969b\u4f01\u696d\u306f\u3001\u540c\u56fd\u306b\u304a\u3051\u308b\u6700\u8fd1\u306e\u6700\u3082\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u52d5\u5411\u306e\uff11\u3064\u306b\u7d30\u5fc3\u306e\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2026\u5e747\u67081\u65e5\u3001\u653f\u5e9c\u306f\u300c\u95a2\u9023\u8005\u9593\u53d6\u5f15\u306e\u7a0e\u52d9\u7ba1\u7406\u306b\u95a2\u3059\u308b\u653f\u4ee4\u7b2c255\/2026\/ND-CP\u53f7\uff08\u4ee5\u4e0b\u300e\u653f\u4ee4255\u53f7\u300f\uff09\u300d\u3092\u516c\u5e03\u3057\u307e\u3057\u305f\u3002\u672c\u653f\u4ee4\u306f\u30012026\u4e8b\u696d\u5e74\u5ea6\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08CIT\uff09\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u65b0\u305f\u306a\u653f\u4ee4\u306f\u3001\u95a2\u9023\u8005\u306e\u5b9a\u7fa9\u3092\u62e1\u5927\u3057\u3001\u6587\u66f8\u5316\u306e\u8981\u4ef6\u3092\u5f37\u5316\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u7a0e\u5236\u3092OECD\u304a\u3088\u3073BEPS\u306e\u56fd\u969b\u57fa\u6e96\u306b\u3088\u308a\u8fd1\u3065\u3051\u308b\u3053\u3068\u3067\u3001\u540c\u56fd\u306e\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3092\u5927\u5e45\u306b\u5f37\u5316\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u591a\u56fd\u7c4d\u4f01\u696d\uff08MNEs\uff09\u3001\u5916\u8cc7\u7cfb\u4f01\u696d\u3001\u304a\u3088\u3073\u305d\u306e\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u306b\u3068\u3063\u3066\u3001\u4eca\u3053\u305d\u65e2\u5b58\u306e\u79fb\u8ee2\u4fa1\u683c\u65b9\u91dd\u3092\u898b\u76f4\u3057\u3001\u3059\u3079\u3066\u306e\u95a2\u9023\u8005\u9593\u53d6\u5f15\u304c\u9069\u5207\u306b\u6587\u66f8\u5316\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u597d\u6a5f\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u79fb\u8ee2\u4fa1\u683c\u3068\u306f\u4f55\u304b<\/strong><strong>\uff1f<\/strong><strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u65b0\u3057\u3044\u898f\u5247\u3092\u78ba\u8a8d\u3059\u308b\u524d\u306b\u3001\u79fb\u8ee2\u4fa1\u683c\u306e\u672c\u6765\u306e\u610f\u5473\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u79fb\u8ee2\u4fa1\u683c\u3068\u306f\u3001\u540c\u4e00\u306e\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306b\u5c5e\u3059\u308b\u4f1a\u793e\u9593\u306e\u53d6\u5f15\u306b\u9069\u7528\u3055\u308c\u308b\u4fa1\u683c\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4f8b<\/strong><strong>\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u30c9\u30a4\u30c4\u306e\u89aa\u4f1a\u793e\u304c\u30d9\u30c8\u30ca\u30e0\u306e\u5b50\u4f1a\u793e\u306b\u6a5f\u68b0\u3092\u8ca9\u58f2\u3059\u308b\u5834\u5408\u3002<\/li>\n\n\n\n<li>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u5730\u57df\u7d71\u62ec\u4f1a\u793e\u304c\u30d9\u30c8\u30ca\u30e0\u306e\u95a2\u9023\u4f1a\u793e\u306b\u7d4c\u55b6\u6307\u5c0e\u6599\uff08\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30d5\u30a3\u30fc\uff09\u3092\u8acb\u6c42\u3059\u308b\u5834\u5408\u3002<\/li>\n\n\n\n<li>\u89aa\u4f1a\u793e\u304c\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u4ed6\u793e\u306b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3084\u5546\u6a19\u3092\u30e9\u30a4\u30bb\u30f3\u30b9\u4f9b\u4e0e\u3059\u308b\u5834\u5408\u3002<\/li>\n\n\n\n<li>\u3042\u308b\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u304c\u4ed6\u306e\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u306b\u8cb8\u4ed8\u3092\u884c\u3046\u5834\u5408\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u3089\u306e\u4f1a\u793e\u306f\u95a2\u9023\u95a2\u4fc2\u306b\u3042\u308b\u305f\u3081\u3001\u4e00\u822c\u7684\u306b\u76f8\u4e92\u306e\u53d6\u5f15\u4fa1\u683c\u3092\u81ea\u7531\u306b\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3057\u304b\u3057\u3001\u3053\u308c\u3089\u306e\u4fa1\u683c\u306f\u3001\u3069\u3053\u3067\u5229\u76ca\u304c\u8a08\u4e0a\u3055\u308c\u3001\u3069\u3053\u3067\u7a0e\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u304b\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4e16\u754c\u4e2d\u306e\u7a0e\u52d9\u5f53\u5c40\u304c\u79fb\u8ee2\u4fa1\u683c\u8a2d\u5b9a\u3092\u53b3\u683c\u306b\u8abf\u67fb\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u969b\u57fa\u6e96\u306f\u300c\u72ec\u7acb\u4f01\u696d\u9593\u539f\u5247\uff08Arm\u2019s Length Principle\uff09\u300d\u3067\u3042\u308a\u3001\u3053\u308c\u306f\u6b21\u306e\u3088\u3046\u306a\u30b7\u30f3\u30d7\u30eb\u306a\u610f\u5473\u3092\u6301\u3061\u307e\u3059\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u95a2\u9023\u4f1a\u793e\u306f\u3001\u72ec\u7acb\u3057\u305f\u4f01\u696d\u540c\u58eb\u304c\u540c\u69d8\u306e\u72b6\u6cc1\u4e0b\u3067\u5408\u610f\u3057\u305f\u3067\u3042\u308d\u3046\u5546\u696d\u7684\u6761\u4ef6\u3068\u540c\u4e00\u306e\u6761\u4ef6\u3067\u4e92\u3044\u306b\u53d6\u5f15\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u95a2\u9023\u8005\u9593\u53d6\u5f15\u3068\u306f\u4f55\u304b<\/strong><strong>\uff1f<\/strong><strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3082\u3046\u3072\u3068\u3064\u306e\u91cd\u8981\u306a\u6982\u5ff5\u306f\u3001\u300c\u95a2\u9023\u8005\u9593\u53d6\u5f15\uff08RPT: Related Party Transaction\uff09\u300d\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u95a2\u9023\u8005\u9593\u53d6\u5f15\u3068\u306f\u3001\u7279\u5225\u306a\u95a2\u4fc2\u3092\u6709\u3059\u308b\u4f01\u696d\u307e\u305f\u306f\u500b\u4eba\u306e\u9593\u3067\u884c\u308f\u308c\u308b\u3042\u3089\u3086\u308b\u5546\u53d6\u5f15\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4e00\u822c\u7684\u306a\u95a2\u9023\u8005\u306b\u306f\u4ee5\u4e0b\u304c\u542b\u307e\u308c\u307e\u3059<\/strong><strong>\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u89aa\u4f1a\u793e<\/li>\n\n\n\n<li>\u5b50\u4f1a\u793e<\/li>\n\n\n\n<li>\u5144\u5f1f\u4f1a\u793e<\/li>\n\n\n\n<li>\u5171\u901a\u306e\u6240\u6709\u6a29\u4e0b\u306b\u3042\u308b\u4f01\u696d<\/li>\n\n\n\n<li>\u5408\u5f01\u4e8b\u696d\uff08JV\uff09\u306e\u30d1\u30fc\u30c8\u30ca\u30fc<\/li>\n\n\n\n<li>\u4e3b\u8981\u682a\u4e3b<\/li>\n\n\n\n<li>\u305d\u306e\u4ed6\u3001\u30d9\u30c8\u30ca\u30e0\u6cd5\u306b\u304a\u3051\u308b\u6cd5\u7684\u57fa\u6e96\u3092\u6e80\u305f\u3059\u4f01\u696d<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u95a2\u9023\u8005\u9593\u53d6\u5f15\u81ea\u4f53\u306f\u5b8c\u5168\u306b\u9069\u6cd5\u3067\u3042\u308a\u3001\u591a\u56fd\u7c4d\u30b0\u30eb\u30fc\u30d7\u306e\u901a\u5e38\u306e\u4e8b\u696d\u904b\u55b6\u306e\u4e00\u90e8\u3092\u306a\u3059\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91cd\u8981\u306a\u8981\u4ef6\u306f\u3001\u3053\u308c\u3089\u306e\u53d6\u5f15\u304c\u771f\u306e\u5546\u696d\u7684\u6761\u4ef6\u3092\u53cd\u6620\u3057\u3066\u304a\u308a\u3001\u9069\u5207\u306a\u6587\u66f8\u306b\u3088\u3063\u3066\u88cf\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u653f\u4ee4\u7b2c255\/2026\/ND-CP\u53f7\u306b\u304a\u3051\u308b\u4e3b\u306a\u5909\u66f4\u70b9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u653f\u4ee4255\u53f7\u3067\u306f\u3001\u4f01\u696d\u304c\u7406\u89e3\u3057\u3066\u304a\u304f\u3079\u304d\u3044\u304f\u3064\u304b\u306e\u91cd\u8981\u306a\u5909\u66f4\u304c\u5c0e\u5165\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. \u95a2\u9023\u8005\uff08\u95a2\u9023\u4f1a\u793e\uff09\u306e\u5b9a\u7fa9\u306e\u62e1\u5927<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u65b0\u653f\u4ee4\u3067\u306f\u3001\u4f01\u696d\u304c\u95a2\u9023\u8005\u3068\u307f\u306a\u3055\u308c\u308b\u72b6\u6cc1\u304c\u62e1\u5927\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ab2\u7a0e\u671f\u9593\u4e2d\u3001\u4ee5\u4e0b\u306e\u53d6\u5f15\u304c\u3042\u308b\u5834\u5408\u3001\u4f01\u696d\u306f\u95a2\u9023\u95a2\u4fc2\u3092\u6210\u7acb\u3055\u305b\u305f\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6240\u6709\u8005\u306e\u62e0\u51fa\u8cc7\u672c\u306e25%\u4ee5\u4e0a\u306b\u76f8\u5f53\u3059\u308b\u51fa\u8cc7\u306e\u8b72\u6e21\u307e\u305f\u306f\u53d7\u9818\u306b\u95a2\u3059\u308b\u53d6\u5f15\u3002<\/li>\n\n\n\n<li>\u672c\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u57fa\u6e96\u3092\u6e80\u305f\u3059\u3001\u8cc7\u7523\u306e\u501f\u5165\u308c\u3001\u8cb8\u4ed8\u3051\u3001\u8cc7\u7523\u306e\u501f\u7528\u307e\u305f\u306f\u8cb8\u4e0e\u306b\u95a2\u3059\u308b\u53d6\u5f15\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u306e\u7d50\u679c\u3001\u5f93\u6765\u306e\u67a0\u7d44\u307f\u306b\u6bd4\u3079\u3001\u3088\u308a\u591a\u304f\u306e\u53d6\u5f15\u304c\u30d9\u30c8\u30ca\u30e0\u306e\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. \u30b0\u30eb\u30fc\u30d7\u5185\u91d1\u878d\u53d6\u5f15\u306b\u5bfe\u3059\u308b\u76e3\u8996\u306e\u5f37\u5316<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9f\u52d9\u4e0a\u306e\u6700\u3082\u5927\u304d\u306a\u5909\u66f4\u70b9\u306e\u3072\u3068\u3064\u306f\u3001\u91d1\u878d\u53d6\u5f15\u306b\u95a2\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30d9\u30c8\u30ca\u30e0\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u4ee5\u4e0b\u306e\u53d6\u5f15\u306b\u5bfe\u3057\u3066\u3088\u308a\u6ce8\u8996\u3059\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u30b0\u30eb\u30fc\u30d7\u5185\u8cb8\u4ed8<\/li>\n\n\n\n<li>\u682a\u4e3b\u30ed\u30fc\u30f3<\/li>\n\n\n\n<li>\u4fdd\u8a3c<\/li>\n\n\n\n<li>\u8cc7\u91d1\u8abf\u9054\u30a2\u30ec\u30f3\u30b8\u30e1\u30f3\u30c8<\/li>\n\n\n\n<li>\u95a2\u9023\u4f1a\u793e\u9593\u3067\u63d0\u4f9b\u3055\u308c\u308b\u305d\u306e\u4ed6\u306e\u8ca1\u52d9\u652f\u63f4<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3057\u305f\u304c\u3063\u3066\u3001\u4f01\u696d\u306f\u3001\u91d1\u5229\u3001\u8fd4\u6e08\u6761\u4ef6\u3001\u5546\u696d\u7684\u5408\u7406\u6027\u3001\u304a\u3088\u3073\u7d4c\u6e08\u7684\u5b9f\u614b\u304c\u5341\u5206\u306b\u6587\u66f8\u5316\u3055\u308c\u3001\u4fe1\u983c\u3067\u304d\u308b\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306e\u8a3c\u62e0\u306b\u3088\u3063\u3066\u88cf\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. 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class=\"wp-block-paragraph\">\u305d\u306e\u305f\u3081\u3001\u4f01\u696d\u306f\u7a0e\u52d9\u8abf\u67fb\u304c\u958b\u59cb\u3055\u308c\u308b\u524d\u306b\u3001\u3059\u3079\u3066\u306e\u6587\u66f8\u304c\u5b8c\u5099\u3055\u308c\u3001\u8fc5\u901f\u306b\u63d0\u793a\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. \u56fd\u5225\u5831\u544a\u4e8b\u9805\uff08CbCR\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30d9\u30c8\u30ca\u30e0\u306f\u3001\u56fd\u5225\u5831\u544a\u66f8\uff08CbC\u30ec\u30dd\u30fc\u30c8\uff09\u306b\u3064\u3044\u3066\u3001\u56fd\u969b\u7684\u306b\u8a8d\u3081\u3089\u308c\u305fOECD BEPS\u306e\u57fa\u6e96\u3067\u3042\u308b\u300c\u30b0\u30eb\u30fc\u30d7\u9023\u7d50\u58f2\u4e0a\u9ad87\u51045,000\u4e07\u30e6\u30fc\u30ed\u300d\u306e\u57fa\u6e96\u3092\u63a1\u7528\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u57fa\u6e96\u3092\u8d85\u3048\u308b\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u3059\u3079\u3066\u306e\u5c4a\u51fa\u3001\u63d0\u51fa\u3001\u304a\u3088\u3073\u5831\u544a\u7fa9\u52d9\u304c\u9069\u5207\u306b\u8abf\u6574\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u4fdd\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5. \u6587\u66f8\u5316\u8981\u4ef6\u306e\u5f37\u5316<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u65b0\u653f\u4ee4\u306f\u3001\u5305\u62ec\u7684\u306a\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u3092\u4f5c\u6210\u30fb\u4fdd\u7ba1\u3059\u308b\u7d0d\u7a0e\u8005\u306e\u8cac\u4efb\u3092\u5f37\u5316\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u306b\u306f\u4ee5\u4e0b\u304c\u542b\u307e\u308c\u307e\u3059\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u95a2\u9023\u8005\u95a2\u4fc2\u306e\u958b\u793a<\/li>\n\n\n\n<li>\u95a2\u9023\u8005\u9593\u53d6\u5f15\u306e\u7533\u544a<\/li>\n\n\n\n<li>\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb<\/li>\n\n\n\n<li>\u30de\u30b9\u30bf\u30fc\u30d5\u30a1\u30a4\u30eb<\/li>\n\n\n\n<li>\u56fd\u5225\u5831\u544a\u66f8\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u9069\u5207\u306a\u6587\u66f8\u5316\u306f\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3051\u308b\u6700\u3082\u5f37\u529b\u306a\u9632\u5fa1\u7b56\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u306e\u610f\u5473<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5916\u8cc7\u7cfb\u4f01\u696d\u304a\u3088\u3073\u591a\u56fd\u7c4d\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u653f\u4ee4255\u53f7\u3092\u5358\u306a\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\uff08\u6cd5\u4ee4\u9075\u5b88\uff09\u624b\u7d9a\u304d\u306e\u8ffd\u52a0\u3068\u6349\u3048\u308b\u3079\u304d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3080\u3057\u308d\u3001\u3053\u308c\u306f\u65e2\u5b58\u306e\u79fb\u8ee2\u4fa1\u683c\u8a2d\u5b9a\u3092\u898b\u76f4\u3057\u3001\u7a0e\u52d9\u4e0a\u306e\u7d1b\u4e89\u306b\u767a\u5c55\u3059\u308b\u524d\u306b\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u3059\u308b\u305f\u3081\u306e\u6a5f\u4f1a\u3068\u3057\u3066\u6349\u3048\u308b\u3079\u304d\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7279\u306b\u3001\u4f01\u696d\u306f\u4ee5\u4e0b\u306e\u4e8b\u9805\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u63a8\u5968\u3055\u308c\u307e\u3059<\/strong><strong>\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u3059\u3079\u3066\u306e\u30b0\u30eb\u30fc\u30d7\u5185\u91d1\u878d\u53d6\u5f15\u306e\u898b\u76f4\u3057<\/li>\n\n\n\n<li>\u79fb\u8ee2\u4fa1\u683c\u30dd\u30ea\u30b7\u30fc\u306e\u66f4\u65b0<\/li>\n\n\n\n<li>\u4f01\u696d\u9593\u5951\u7d04\u304c\u5b9f\u969b\u306e\u30d3\u30b8\u30cd\u30b9\u6163\u884c\u3092\u53cd\u6620\u3057\u3066\u3044\u308b\u3053\u3068\u306e\u78ba\u8a8d<\/li>\n\n\n\n<li>\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u304a\u3088\u3073\u30de\u30b9\u30bf\u30fc\u30d5\u30a1\u30a4\u30eb\u306e\u30ec\u30d3\u30e5\u30fc<\/li>\n\n\n\n<li>\u56fd\u5225\u5831\u544a\u7fa9\u52d9\u306e\u9075\u5b88\u72b6\u6cc1\u306e\u78ba\u8a8d<\/li>\n\n\n\n<li>\u30d9\u30f3\u30c1\u30de\u30fc\u30af\u8abf\u67fb\u306e\u66f4\u65b0<\/li>\n\n\n\n<li>\u4fa1\u683c\u5206\u6790\u3067\u9078\u629e\u3055\u308c\u305f\u6bd4\u8f03\u5bfe\u8c61\u4f01\u696d\u304c\u3001\u6539\u5b9a\u3055\u308c\u305f\u898f\u5247\u306e\u4e0b\u3067\u3082\u9069\u5207\u3067\u3042\u308b\u3053\u3068\u306e\u78ba\u8a8d<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u5916\u90e8\u306e\u6bd4\u8f03\u5bfe\u8c61\u30c7\u30fc\u30bf\u306b\u4f9d\u5b58\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u653f\u4ee4\u306b\u3088\u3063\u3066\u5c0e\u5165\u3055\u308c\u305f\u65b0\u3057\u3044\u30d2\u30a8\u30e9\u30eb\u30ad\u30fc\uff08\u512a\u5148\u9806\u4f4d\uff09\u306b\u57fa\u3065\u304d\u3001\u306a\u305c\u305d\u306e\u6bd4\u8f03\u5bfe\u8c61\u304c\u6700\u3082\u4fe1\u983c\u3067\u304d\u308b\u306e\u304b\u3092\u8aac\u660e\u3059\u308b\u6e96\u5099\u3082\u6574\u3048\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u7d50\u3073\u3068\u3057<\/strong><strong>\u3066<\/strong><strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u653f\u4ee4\u7b2c255\/2026\/ND-CP\u53f7\u306f\u3001\u7a0e\u5236\u306e\u8fd1\u4ee3\u5316\u3068\u56fd\u969b\u57fa\u6e96\u3078\u306e\u5408\u81f4\u3092\u76ee\u6307\u3059\u30d9\u30c8\u30ca\u30e0\u306e\u7d99\u7d9a\u7684\u306a\u53d6\u308a\u7d44\u307f\u306b\u304a\u3051\u308b\u3001\u3082\u3046\u3072\u3068\u3064\u306e\u91cd\u8981\u306a\u30de\u30a4\u30eb\u30b9\u30c8\u30fc\u30f3\u3092\u8868\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30d9\u30c8\u30ca\u30e0\u304c\u5f15\u304d\u7d9a\u304d\u5897\u52a0\u3059\u308b\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\uff08FDI\uff09\u3092\u8a98\u81f4\u3059\u308b\u4e2d\u3067\u3001\u79fb\u8ee2\u4fa1\u683c\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306f\u4f9d\u7136\u3068\u3057\u3066\u7a0e\u52d9\u5f53\u5c40\u306e\u91cd\u70b9\u5206\u91ce\u3067\u3042\u308a\u7d9a\u3051\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e9\u671f\u306b\u79fb\u8ee2\u4fa1\u683c\u30dd\u30ea\u30b7\u30fc\u3092\u898b\u76f4\u3057\u3001\u78ba\u56fa\u305f\u308b\u6587\u66f8\u5316\u3092\u7dad\u6301\u3057\u3001\u3059\u3079\u3066\u306e\u95a2\u9023\u8005\u9593\u53d6\u5f15\u304c\u771f\u306e\u5546\u696d\u7684\u6761\u4ef6\u3092\u53cd\u6620\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u4f01\u696d\u306f\u3001\u5c06\u6765\u306e\u7a0e\u52d9\u76e3\u67fb\u3084\u8abf\u67fb\u306b\u304a\u3044\u3066\u512a\u4f4d\u306a\u7acb\u5834\u306b\u7acb\u3064\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4eca\u65e5\u306e\u7a4d\u6975\u7684\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3078\u306e\u5bfe\u5fdc\u306f\u3001\u5c06\u6765\u7684\u306a\u6642\u9593\u3001\u30b3\u30b9\u30c8\u3001\u304a\u3088\u3073\u4e0d\u78ba\u5b9f\u6027\u306e\u5927\u5e45\u306a\u524a\u6e1b\u306b\u3064\u306a\u304c\u308b\u898b\u8fbc\u307f\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u653f\u4ee4\u7b2c255\/2026\/ND-CP\u53f7\u3001\u79fb\u8ee2\u4fa1\u683c\u3001\u95a2\u9023\u8005\u9593\u53d6\u5f15\u3001\u307e\u305f\u306f\u30d9\u30c8\u30ca\u30e0\u7a0e\u6cd5\u5168\u822c\u306b\u95a2\u3059\u308b\u8a73\u7d30\u60c5\u5831\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\u3054\u9060\u616e\u306a\u304f\u57f7\u7b46\u8005\u3067\u3042\u308bDr. \u30aa\u30ea\u30d0\u30fc\u30fb\u30de\u30b9\u30de\u30f3\uff08Dr. Oliver Massmann\uff1a<a href=\"mailto:omassmann@duanemorris.com\" target=\"_blank\" rel=\"noreferrer noopener\">omassmann@duanemorris.com<\/a>\uff09\u307e\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002Dr. \u30aa\u30ea\u30d0\u30fc\u30fb\u30de\u30b9\u30de\u30f3\u306f\u3001Duane Morris Vietnam LLC\u306e\u30bc\u30cd\u30e9\u30eb\u30c7\u30a3\u30ec\u30af\u30bf\u30fc\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u30d9\u30c8\u30ca\u30e0\u3067\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u56fd\u969b\u4f01\u696d\u306f\u3001\u540c\u56fd\u306b\u304a\u3051\u308b\u6700\u8fd1\u306e\u6700\u3082\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u52d5\u5411\u306e\uff11\u3064\u306b\u7d30\u5fc3\u306e\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 2026\u5e747\u67081\u65e5\u3001\u653f\u5e9c\u306f\u300c\u95a2\u9023\u8005\u9593\u53d6\u5f15\u306e\u7a0e\u52d9\u7ba1\u7406\u306b\u95a2\u3059\u308b\u653f\u4ee4\u7b2c255\/2026\/ND-CP\u53f7\uff08\u4ee5\u4e0b\u300e\u653f\u4ee4255\u53f7\u300f\uff09\u300d\u3092\u516c\u5e03\u3057\u307e\u3057\u305f\u3002\u672c\u653f\u4ee4\u306f\u30012026\u4e8b\u696d\u5e74\u5ea6\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08CIT\uff09\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\u3002 \u65b0\u305f\u306a\u653f\u4ee4\u306f\u3001\u95a2\u9023\u8005\u306e\u5b9a\u7fa9\u3092\u62e1\u5927\u3057\u3001\u6587\u66f8\u5316\u306e\u8981\u4ef6\u3092\u5f37\u5316\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u7a0e\u5236\u3092OECD\u304a\u3088\u3073BEPS\u306e\u56fd\u969b\u57fa\u6e96\u306b\u3088\u308a\u8fd1\u3065\u3051\u308b\u3053\u3068\u3067\u3001\u540c\u56fd\u306e\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3092\u5927\u5e45\u306b\u5f37\u5316\u3059\u308b\u3082\u306e\u3067\u3059\u3002 \u591a\u56fd\u7c4d\u4f01\u696d\uff08MNEs\uff09\u3001\u5916\u8cc7\u7cfb\u4f01\u696d\u3001\u304a\u3088\u3073\u305d\u306e\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u306b\u3068\u3063\u3066\u3001\u4eca\u3053\u305d\u65e2\u5b58\u306e\u79fb\u8ee2\u4fa1\u683c\u65b9\u91dd\u3092\u898b\u76f4\u3057\u3001\u3059\u3079\u3066\u306e\u95a2\u9023\u8005\u9593\u53d6\u5f15\u304c\u9069\u5207\u306b\u6587\u66f8\u5316\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u597d\u6a5f\u3068\u8a00\u3048\u307e\u3059\u3002 \u79fb\u8ee2\u4fa1\u683c\u3068\u306f\u4f55\u304b\uff1f \u65b0\u3057\u3044\u898f\u5247\u3092\u78ba\u8a8d\u3059\u308b\u524d\u306b\u3001\u79fb\u8ee2\u4fa1\u683c\u306e\u672c\u6765\u306e\u610f\u5473\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002 \u79fb\u8ee2\u4fa1\u683c\u3068\u306f\u3001\u540c\u4e00\u306e\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306b\u5c5e\u3059\u308b\u4f1a\u793e\u9593\u306e\u53d6\u5f15\u306b\u9069\u7528\u3055\u308c\u308b\u4fa1\u683c\u3092\u6307\u3057\u307e\u3059\u3002 \u4f8b\uff1a \u3053\u308c\u3089\u306e\u4f1a\u793e\u306f\u95a2\u9023\u95a2\u4fc2\u306b\u3042\u308b\u305f\u3081\u3001\u4e00\u822c\u7684\u306b\u76f8\u4e92\u306e\u53d6\u5f15\u4fa1\u683c\u3092\u81ea\u7531\u306b\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 \u3057\u304b\u3057\u3001\u3053\u308c\u3089\u306e\u4fa1\u683c\u306f\u3001\u3069\u3053\u3067\u5229\u76ca\u304c\u8a08\u4e0a\u3055\u308c\u3001\u3069\u3053\u3067\u7a0e\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u304b\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4e16\u754c\u4e2d\u306e\u7a0e\u52d9\u5f53\u5c40\u304c\u79fb\u8ee2\u4fa1\u683c\u8a2d\u5b9a\u3092\u53b3\u683c\u306b\u8abf\u67fb\u3057\u3066\u3044\u307e\u3059\u3002 \u56fd\u969b\u57fa\u6e96\u306f\u300c\u72ec\u7acb\u4f01\u696d\u9593\u539f\u5247\uff08Arm\u2019s Length Principle\uff09\u300d\u3067\u3042\u308a\u3001\u3053\u308c\u306f\u6b21\u306e\u3088\u3046\u306a\u30b7\u30f3\u30d7\u30eb\u306a\u610f\u5473\u3092\u6301\u3061\u307e\u3059\uff1a \u95a2\u9023\u4f1a\u793e\u306f\u3001\u72ec\u7acb\u3057\u305f\u4f01\u696d\u540c\u58eb\u304c\u540c\u69d8\u306e\u72b6\u6cc1\u4e0b\u3067\u5408\u610f\u3057\u305f\u3067\u3042\u308d\u3046\u5546\u696d\u7684\u6761\u4ef6\u3068\u540c\u4e00\u306e\u6761\u4ef6\u3067\u4e92\u3044\u306b\u53d6\u5f15\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002 \u95a2\u9023\u8005\u9593\u53d6\u5f15\u3068\u306f\u4f55\u304b\uff1f \u3082\u3046\u3072\u3068\u3064\u306e\u91cd\u8981\u306a\u6982\u5ff5\u306f\u3001\u300c\u95a2\u9023\u8005\u9593\u53d6\u5f15\uff08RPT: Related Party Transaction\uff09\u300d\u3067\u3059\u3002 \u95a2\u9023\u8005\u9593\u53d6\u5f15\u3068\u306f\u3001\u7279\u5225\u306a\u95a2\u4fc2\u3092\u6709\u3059\u308b\u4f01\u696d\u307e\u305f\u306f\u500b\u4eba\u306e\u9593\u3067\u884c\u308f\u308c\u308b\u3042\u3089\u3086\u308b\u5546\u53d6\u5f15\u3092\u6307\u3057\u307e\u3059\u3002 \u4e00\u822c\u7684\u306a\u95a2\u9023\u8005\u306b\u306f\u4ee5\u4e0b\u304c\u542b\u307e\u308c\u307e\u3059\uff1a \u95a2\u9023\u8005\u9593\u53d6\u5f15\u81ea\u4f53\u306f\u5b8c\u5168\u306b\u9069\u6cd5\u3067\u3042\u308a\u3001\u591a\u56fd\u7c4d\u30b0\u30eb\u30fc\u30d7\u306e\u901a\u5e38\u306e\u4e8b\u696d\u904b\u55b6\u306e\u4e00\u90e8\u3092\u306a\u3059\u3082\u306e\u3067\u3059\u3002 \u91cd\u8981\u306a\u8981\u4ef6\u306f\u3001\u3053\u308c\u3089\u306e\u53d6\u5f15\u304c\u771f\u306e\u5546\u696d\u7684\u6761\u4ef6\u3092\u53cd\u6620\u3057\u3066\u304a\u308a\u3001\u9069\u5207\u306a\u6587\u66f8\u306b\u3088\u3063\u3066\u88cf\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3067\u3059\u3002 \u653f\u4ee4\u7b2c255\/2026\/ND-CP\u53f7\u306b\u304a\u3051\u308b\u4e3b\u306a\u5909\u66f4\u70b9 \u653f\u4ee4255\u53f7\u3067\u306f\u3001\u4f01\u696d\u304c\u7406\u89e3\u3057\u3066\u304a\u304f\u3079\u304d\u3044\u304f\u3064\u304b\u306e\u91cd\u8981\u306a\u5909\u66f4\u304c\u5c0e\u5165\u3055\u308c\u3066\u3044\u307e\u3059\u3002 1. \u95a2\u9023\u8005\uff08\u95a2\u9023\u4f1a\u793e\uff09\u306e\u5b9a\u7fa9\u306e\u62e1\u5927 \u65b0\u653f\u4ee4\u3067\u306f\u3001\u4f01\u696d\u304c\u95a2\u9023\u8005\u3068\u307f\u306a\u3055\u308c\u308b\u72b6\u6cc1\u304c\u62e1\u5927\u3055\u308c\u307e\u3057\u305f\u3002 \u8ab2\u7a0e\u671f\u9593\u4e2d\u3001\u4ee5\u4e0b\u306e\u53d6\u5f15\u304c\u3042\u308b\u5834\u5408\u3001\u4f01\u696d\u306f\u95a2\u9023\u95a2\u4fc2\u3092\u6210\u7acb\u3055\u305b\u305f\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\uff1a \u305d\u306e\u7d50\u679c\u3001\u5f93\u6765\u306e\u67a0\u7d44\u307f\u306b\u6bd4\u3079\u3001\u3088\u308a\u591a\u304f\u306e\u53d6\u5f15\u304c\u30d9\u30c8\u30ca\u30e0\u306e\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002 2. \u30b0\u30eb\u30fc\u30d7\u5185\u91d1\u878d\u53d6\u5f15\u306b\u5bfe\u3059\u308b\u76e3\u8996\u306e\u5f37\u5316 \u5b9f\u52d9\u4e0a\u306e\u6700\u3082\u5927\u304d\u306a\u5909\u66f4\u70b9\u306e\u3072\u3068\u3064\u306f\u3001\u91d1\u878d\u53d6\u5f15\u306b\u95a2\u3059\u308b\u3082\u306e\u3067\u3059\u3002 \u30d9\u30c8\u30ca\u30e0\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u4ee5\u4e0b\u306e\u53d6\u5f15\u306b\u5bfe\u3057\u3066\u3088\u308a\u6ce8\u8996\u3059\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\uff1a \u3057\u305f\u304c\u3063\u3066\u3001\u4f01\u696d\u306f\u3001\u91d1\u5229\u3001\u8fd4\u6e08\u6761\u4ef6\u3001\u5546\u696d\u7684\u5408\u7406\u6027\u3001\u304a\u3088\u3073\u7d4c\u6e08\u7684\u5b9f\u614b\u304c\u5341\u5206\u306b\u6587\u66f8\u5316\u3055\u308c\u3001\u4fe1\u983c\u3067\u304d\u308b\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306e\u8a3c\u62e0\u306b\u3088\u3063\u3066\u88cf\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 3. \u7a0e\u52d9\u8abf\u67fb\u671f\u9593\u306e\u5ef6\u9577 \u653f\u4ee4255\u53f7\u306b\u57fa\u3065\u304d\u3001\u79fb\u8ee2\u4fa1\u683c\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u8abf\u67fb\u306e\u671f\u9593\u306f\u6700\u957740\u65e5\u307e\u3067\u5ef6\u9577\u3055\u308c\u308b\u53ef\u80fd\u304c\u306a\u308a\u307e\u3057\u305f\u3002 \u3053\u308c\u306b\u3088\u308a\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u6587\u66f8\u3092\u7cbe\u67fb\u3057\u3001\u8907\u96d1\u306a\u79fb\u8ee2\u4fa1\u683c\u69cb\u9020\u3092\u5206\u6790\u3059\u308b\u305f\u3081\u306e\u8ffd\u52a0\u7684\u306a\u6642\u9593\u3092\u5f97\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002 \u305d\u306e\u305f\u3081\u3001\u4f01\u696d\u306f\u7a0e\u52d9\u8abf\u67fb\u304c\u958b\u59cb\u3055\u308c\u308b\u524d\u306b\u3001\u3059\u3079\u3066\u306e\u6587\u66f8\u304c\u5b8c\u5099\u3055\u308c\u3001\u8fc5\u901f\u306b\u63d0\u793a\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 4. \u56fd\u5225\u5831\u544a\u4e8b\u9805\uff08CbCR\uff09 \u30d9\u30c8\u30ca\u30e0\u306f\u3001\u56fd\u5225\u5831\u544a\u66f8\uff08CbC\u30ec\u30dd\u30fc\u30c8\uff09\u306b\u3064\u3044\u3066\u3001\u56fd\u969b\u7684\u306b\u8a8d\u3081\u3089\u308c\u305fOECD BEPS\u306e\u57fa\u6e96\u3067\u3042\u308b\u300c\u30b0\u30eb\u30fc\u30d7\u9023\u7d50\u58f2\u4e0a\u9ad87\u51045,000\u4e07\u30e6\u30fc\u30ed\u300d\u306e\u57fa\u6e96\u3092\u63a1\u7528\u3057\u307e\u3057\u305f\u3002 \u3053\u306e\u57fa\u6e96\u3092\u8d85\u3048\u308b\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u3059\u3079\u3066\u306e\u5c4a\u51fa\u3001\u63d0\u51fa\u3001\u304a\u3088\u3073\u5831\u544a\u7fa9\u52d9\u304c\u9069\u5207\u306b\u8abf\u6574\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u4fdd\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002 5. \u6587\u66f8\u5316\u8981\u4ef6\u306e\u5f37\u5316 \u65b0\u653f\u4ee4\u306f\u3001\u5305\u62ec\u7684\u306a\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u3092\u4f5c\u6210\u30fb\u4fdd\u7ba1\u3059\u308b\u7d0d\u7a0e\u8005\u306e\u8cac\u4efb\u3092\u5f37\u5316\u3057\u3066\u3044\u307e\u3059\u3002 \u3053\u308c\u306b\u306f\u4ee5\u4e0b\u304c\u542b\u307e\u308c\u307e\u3059\uff1a \u9069\u5207\u306a\u6587\u66f8\u5316\u306f\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3051\u308b\u6700\u3082\u5f37\u529b\u306a\u9632\u5fa1\u7b56\u3068\u306a\u308a\u307e\u3059\u3002 \u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u306e\u610f\u5473 \u5916\u8cc7\u7cfb\u4f01\u696d\u304a\u3088\u3073\u591a\u56fd\u7c4d\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u653f\u4ee4255\u53f7\u3092\u5358\u306a\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\uff08\u6cd5\u4ee4\u9075\u5b88\uff09\u624b\u7d9a\u304d\u306e\u8ffd\u52a0\u3068\u6349\u3048\u308b\u3079\u304d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002 \u3080\u3057\u308d\u3001\u3053\u308c\u306f\u65e2\u5b58\u306e\u79fb\u8ee2\u4fa1\u683c\u8a2d\u5b9a\u3092\u898b\u76f4\u3057\u3001\u7a0e\u52d9\u4e0a\u306e\u7d1b\u4e89\u306b\u767a\u5c55\u3059\u308b\u524d\u306b\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u3059\u308b\u305f\u3081\u306e\u6a5f\u4f1a\u3068\u3057\u3066\u6349\u3048\u308b\u3079\u304d\u3067\u3059\u3002 \u7279\u306b\u3001\u4f01\u696d\u306f\u4ee5\u4e0b\u306e\u4e8b\u9805\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u63a8\u5968\u3055\u308c\u307e\u3059\uff1a \u5916\u90e8\u306e\u6bd4\u8f03\u5bfe\u8c61\u30c7\u30fc\u30bf\u306b\u4f9d\u5b58\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u653f\u4ee4\u306b\u3088\u3063\u3066\u5c0e\u5165\u3055\u308c\u305f\u65b0\u3057\u3044\u30d2\u30a8\u30e9\u30eb\u30ad\u30fc\uff08\u512a\u5148\u9806\u4f4d\uff09\u306b\u57fa\u3065\u304d\u3001\u306a\u305c\u305d\u306e\u6bd4\u8f03\u5bfe\u8c61\u304c\u6700\u3082\u4fe1\u983c\u3067\u304d\u308b\u306e\u304b\u3092\u8aac\u660e\u3059\u308b\u6e96\u5099\u3082\u6574\u3048\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/blogs.duanemorris.com\/vietnam\/2026\/07\/30\/%e3%83%99%e3%83%88%e3%83%8a%e3%83%a0%e3%80%81%e7%a7%bb%e8%bb%a2%e4%be%a1%e6%a0%bc%e7%a8%8e%e5%88%b6%e3%82%92%e5%8e%b3%e6%a0%bc%e5%8c%96%ef%bc%9a%e6%94%bf%e4%bb%a4%e7%ac%ac255-2026-nd-cp%e5%8f%b7\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> 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