\uff30\uff25(Permanent Establishment)\u3001\u6052\u4e45\u7684\u65bd\u8a2d\u3068\u306f\u3001\u4f01\u696d\u304c\u4e8b\u696d\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u3092\u884c\u3063\u3066\u3044\u308b\u4e00\u5b9a\u306e\u5834\u6240\u3067\u3059\u3002<\/p>\n
\u56fd\u969b\u7a0e\u52d9\u306e\u57fa\u672c\u30eb\u30fc\u30eb\u3068\u306a\u308b\u79df\u7a0e\u6761\u7d04\u3067\u306f\u3001\u6d77\u5916\u306e\u4e8b\u696d\u6240\u5f97\u304c\u73fe\u5730\u7a0e\u52d9\u5f53\u5c40\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\uff30\uff25\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u306e\u307f\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306f\u3001\uff30\uff25\u306e\u4e8b\u696d\u6d3b\u52d5\u304b\u3089\u5f97\u305f\u6240\u5f97\u306e\u307f\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u3053\u308c\u304c\u300c\uff30\uff25\u306a\u3051\u308c\u3070\u8ab2\u7a0e\u306a\u3057\u300d\u306e\u7406\u7531\u3067\u3059\u3002<\/p>\n
\uff30\uff25\u306e\u5178\u578b\u7684\u306a\u4e8b\u4f8b\u306f\u00a0\u300c\u652f\u5e97\u300d\u3001\u300c\u5de5\u5834\u300d\u3001\u300c\u5efa\u8a2d\u5de5\u4e8b\u73fe\u5834\u300d\u306a\u3069\u3067\u3059\u304c\u3001\u6700\u8fd1\u3067\u306f\u4e00\u5b9a\u306e\u5f79\u52d9\u63d0\u4f9b\uff08\u30b5\u30fc\u30d3\u30b9\uff30\uff25\uff09\u3001\u4ee3\u7406\u4eba\u3092\u4f7f\u3063\u3066\u884c\u3046\u4e8b\u696d(\u4ee3\u7406\u4eba\uff30\uff25\uff09\u306e\u8ab2\u7a0e\u304c\u5f37\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u4f8b\u3048\u3070\u3001\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\uff30\uff25\u8a8d\u5b9a\u306e\u5bfe\u7b56\u304c\u5fc5\u8981\u3067\u3059\uff1a<\/p>\n
\u89aa\u4f1a\u793e\u304c\u983b\u7e41\u306b\u73fe\u5730\u5b50\u4f1a\u793e\u306b\u51fa\u5f35\u3001\u6d3e\u9063\u7b49\u3092\u884c\u3046\u5834\u5408\u3001\u73fe\u5730\u7a0e\u52d9\u5f53\u5c40\u304c\u5f53\u8a72\u51fa\u5f35\u8005\u3001\u6d3e\u9063\u3092PE\u3068\u8a8d\u5b9a\u3057\u3001\u51fa\u5f35\u8005\u306b\u5e30\u5c5e\u3059\u308b\u6240\u5f97\u3092\u73fe\u5730\u8ab2\u7a0e\u3059\u308b\u3002<\/p>\n
\u89aa\u4f1a\u793e\u304c\u73fe\u5730\u5b50\u4f1a\u793e\u306b\u6d3e\u9063\u3057\u305f\u51fa\u5411\u8005\uff08\u99d0\u5728\u54e1\uff09\u306e\u7d66\u4e0e\u3092\u89aa\u4f1a\u793e\u4e00\u6642\u7684\u306b\u7acb\u66ff\u3048\u3066\u3044\u308b\u5834\u5408\u3001\u73fe\u5730\u7a0e\u52d9\u5f53\u5c40\u304c\u6d3e\u9063\u5143\u306e\u89aa\u4f1a\u793e\u3092PE\u3068\u3057\u3066\u8a8d\u5b9a\u8ab2\u7a0e\u3059\u308b\u3002<\/p>\n
\u73fe\u5730\u5b50\u4f1a\u793e\u306e\u6a5f\u80fd\u304c\u9650\u5b9a\u7684\u3067\u3001\u72ec\u7acb\u3057\u305f\u610f\u601d\u6c7a\u5b9a\u80fd\u529b\u3092\u6709\u3055\u305a\u3001\u89aa\u4f1a\u793e\u306e\u6307\u793a\u306b\u57fa\u3065\u3044\u3066\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u5f53\u8a72\u5b50\u4f1a\u793e\u3092\u89aa\u4f1a\u793e\u306ePE\u306b\u8a8d\u5b9a\u8ab2\u7a0e\u3059\u308b\u3002<\/p>\n
\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u304c\u60c5\u5831\u53ce\u96c6\u306a\u3069\u306e\u88dc\u52a9\u6d3b\u52d5\u306e\u307f\u3067\u55b6\u696d\u6d3b\u52d5\u3092\u3057\u3066\u3044\u306a\u3044\u306b\u3082\u95a2\u308f\u3089\u305a\u3001\u5f93\u696d\u54e1\u6570\u304c\u591a\u3044\u3068\u3044\u3046\u7406\u7531\u3067\u73fe\u5730\u7a0e\u52d9\u5f53\u5c40\u304cPE\u306b\u8a8d\u5b9a\u8ab2\u7a0e\u3059\u308b\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"
\uff30\uff25(Permanent Establishment)\u3001\u6052\u4e45\u7684\u65bd\u8a2d\u3068\u306f\u3001\u4f01\u696d\u304c\u4e8b\u696d\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u3092\u884c\u3063\u3066\u3044\u308b\u4e00\u5b9a\u306e\u5834\u6240\u3067\u3059\u3002 \u56fd\u969b\u7a0e\u52d9\u306e\u57fa\u672c\u30eb\u30fc\u30eb\u3068\u306a\u308b\u79df\u7a0e\u6761\u7d04\u3067\u306f\u3001\u6d77\u5916\u306e\u4e8b\u696d\u6240\u5f97\u304c\u73fe\u5730\u7a0e\u52d9\u5f53\u5c40\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u306f\u3001\u539f\u5247\u3068\u3057 […]<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lightning_design_setting":[],"footnotes":"","vk-ltc-link":"","vk-ltc-target":""},"categories":[30],"tags":[204,94],"class_list":["post-304","post","type-post","status-publish","format-standard","hentry","category-30","tag-204","tag-94"],"_links":{"self":[{"href":"https:\/\/investjapan.tokyo\/japanese\/index.php?rest_route=\/wp\/v2\/posts\/304","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/investjapan.tokyo\/japanese\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/investjapan.tokyo\/japanese\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/investjapan.tokyo\/japanese\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/investjapan.tokyo\/japanese\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=304"}],"version-history":[{"count":0,"href":"https:\/\/investjapan.tokyo\/japanese\/index.php?rest_route=\/wp\/v2\/posts\/304\/revisions"}],"wp:attachment":[{"href":"https:\/\/investjapan.tokyo\/japanese\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=304"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/investjapan.tokyo\/japanese\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=304"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/investjapan.tokyo\/japanese\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=304"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}