{"id":8069,"date":"2021-01-25T23:36:00","date_gmt":"2021-01-25T23:36:00","guid":{"rendered":"https:\/\/accoventure.com\/?p=8069"},"modified":"2025-01-25T23:58:54","modified_gmt":"2025-01-25T23:58:54","slug":"gilti-tax-impact-on-japanese-businesses","status":"publish","type":"post","link":"https:\/\/accoventure.com\/ja\/strategy\/8069\/","title":{"rendered":"GILTI\u7a0e\u5236\u304c\u65e5\u672c\u4f01\u696d\u306b\u4e0e\u3048\u308b\u5f71\u97ff"},"content":{"rendered":"<div id=\"bsf_rt_marker\"><\/div>\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8069\" class=\"elementor elementor-8069\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-381d664 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"381d664\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cb61095\" data-id=\"cb61095\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7448b30 elementor-widget elementor-widget-heading\" data-id=\"7448b30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">GILTI\u8ab2\u7a0e\u306f\u3001\u4f01\u696d\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u7a0e\u52d9\u6226\u7565\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u307e\u305f\u3001GILTI\u306b\u3088\u308b\u8ca1\u52d9\u4e0a\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306b\u3001\u3069\u306e\u3088\u3046\u306a\u5bfe\u7b56\u304c\u3067\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u672c\u8a18\u4e8b\u3067\u306f\u3001\u7121\u5f62\u8cc7\u7523\u306e\u7ba1\u7406\u3092\u6700\u9069\u5316\u3059\u308b\u65b9\u6cd5\u3001\u5229\u76ca\u79fb\u8ee2\u306e\u4ed5\u7d44\u307f\u3092\u898b\u76f4\u3059\u65b9\u6cd5\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\uff08Foreign Tax Credits\uff09\u3092\u6d3b\u7528\u3059\u308b\u65b9\u6cd5\u306a\u3069\u3001GILTI\u306b\u3088\u308b\u7a0e\u8ca0\u62c5\u3092\u6291\u3048\u3001\u4f01\u696d\u306e\u7af6\u4e89\u529b\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306e\u4e3b\u8981\u306a\u6226\u7565\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-527419d elementor-widget elementor-widget-text-editor\" data-id=\"527419d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u7c73\u56fd\u7a0e\u5236\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u6539\u9769\u306e\u4e00\u3064\u3068\u3057\u3066\u3001GILTI\uff08Global Intangible Low-Taxed Income\uff1a\u30b0\u30ed\u30fc\u30d0\u30eb\u7121\u5f62\u8cc7\u7523\u4f4e\u8ab2\u7a0e\u6240\u5f97\uff09\u306e\u5c0e\u5165\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002&nbsp;<span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u8fd1\u5e74\u306e\u9023\u7d50\u8ab2\u7a0e\u5236\u5ea6\u3067\u3059\u3002\u3053\u306e\u7a0e\u5236\u306f\u3001\u7c73\u56fd\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u304c\u7a0e\u8ca0\u62c5\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u4f01\u696d\u304c\u7a0e\u8ca0\u62c5\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u4f4e\u7a0e\u7387\u56fd\u3078\u5229\u76ca\u3092\u79fb\u8ee2\u3059\u308b\u3053\u3068\u3092\u9632\u3050\u3082\u306e\u3067\u3042\u308a\u3001\u7279\u306b&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u7121\u5f62\u8cc7\u7523\u304b\u3089\u751f\u3058\u308b\u5229\u76ca\u3002\u65e5\u672c\u4f01\u696d\u304c\u6d77\u5916\u5c55\u958b\u3092\u9032\u3081\u308b\u4e2d\u3067\u3001\u305d\u306e\u5f71\u97ff\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u307e\u305f\u3001GILTI\u8ab2\u7a0e\u306b\u3088\u308b\u5f71\u97ff\u306b\u9069\u5207\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u306f\u3001\u7af6\u4e89\u529b\u3092\u7dad\u6301\u3059\u308b\u3046\u3048\u3067\u91cd\u8981\u3067\u3059\u3002\u3053\u308c\u306f\u3001&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u672c\u7a3f\u3067\u306f\u3001GILTI\u306e\u9023\u7d50\u8ab2\u7a0e\u5236\u5ea6\u3001\u305d\u306e\u80cc\u666f\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3001&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u307e\u305f\u3001\u65e5\u672c\u4f01\u696d\u304c\u5b9f\u52d9\u306e\u89b3\u70b9\u304b\u3089\u63a1\u7528\u3059\u3079\u304d\u6700\u9069\u306a\u7a0e\u52d9\u6226\u7565\u306b\u3064\u3044\u3066\u3082\u3001&nbsp;<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif;\"><b>GILTI\u9023\u7d50\u8ab2\u7a0e\u5236\u5ea6\u306e\u6982\u8981\u3068\u80cc\u666f<br><\/b><\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">GILTI\u306e\u9023\u7d50\u8ab2\u7a0e\u5236\u5ea6\u306f\u3001\u7c73\u56fd\u306e\u7a0e\u5236\u6539\u9769\u6cd5\u3067\u3042\u308b\u300cTax Cuts and&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">2017\u5e74\u306e\u300cTax Cuts and Jobs Act\uff08TCJA\uff09\u300d\u306e\u4e00\u74b0\u3068\u3057\u3066\u5c0e\u5165\u3055\u308c\u3001\u5916\u56fd\u6cd5\u4eba\u304c\u4fdd\u6709\u3059\u308b\u7121\u5f62\u8cc7\u7523\u304b\u3089\u751f\u3058\u308b\u5229\u76ca\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3057\u307e\u3059\u3002&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u7c73\u56fd\u4f01\u696d\u306e\u6d77\u5916\u5b50\u4f1a\u793e\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5236\u5ea6\u306f\u3001\u7279\u306b\u898f\u5236\u306e\u5f37\u5316\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3044\u307e\u3059\u3002&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u4f4e\u7a0e\u7387\u56fd\u3078\u306e\u7121\u5f62\u8cc7\u7523\u3092\u5229\u7528\u3057\u305f\u5229\u76ca\u79fb\u8ee2\u3092\u9632\u6b62\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u4e3b\u306a\u76ee\u7684\u306f\u3001&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">GILTI\u306f\u3001\u4f4e\u7a0e\u7387\u56fd\u306b\u304a\u3051\u308b\u7121\u5f62\u8cc7\u7523\u306b\u95a2\u9023\u3059\u308b\u5229\u76ca\u3078\u306e\u904e\u5ea6\u306a\u8ab2\u7a0e\u3092\u9632\u6b62\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u307e\u305f\u3001\u7c73\u56fd\u4f01\u696d\u304c\u6d77\u5916\u3067\u5f97\u305f\u5229\u76ca\u306b\u4e00\u5f8b\u306e\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u7a0e\u8ca0\u62c5\u3092\u6291\u3048\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u307e\u3059\u3002&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u5229\u76ca\u79fb\u8ee2\u306b\u3088\u308b\u79df\u7a0e\u56de\u907f\u3092\u9632\u6b62\u3057\u3001\u7c73\u56fd\u306e\u7a0e\u53ce\u3092\u78ba\u4fdd\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u56fd\u969b\u7684\u306a&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u8ab2\u7a0e\u3067\u3059\u3002GILTI\u306f\u3001\u7121\u5f62\u8cc7\u7523\u304b\u3089\u751f\u3058\u308b\u5229\u76ca\u304c&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u7121\u5f62\u8cc7\u7523\u304b\u3089\u751f\u3058\u308b\u5229\u76ca\u304c\u4f4e\u7a0e\u7387\u56fd\u306b\u96c6\u4e2d\u3059\u308b\u3053\u3068\u3067\u3001\u4e0d\u516c\u5e73\u306a\u7a0e\u8ca0\u62c5\u304c\u751f\u3058\u3066\u3044\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif;\"><b>GILTI\u8ab2\u7a0e\u306e\u4ed5\u7d44\u307f<br><\/b><\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">GILTI\u8ab2\u7a0e\u306f\u3001\u7c73\u56fd\u4f01\u696d\u306e\u6d77\u5916\u5b50\u4f1a\u793e\u304c\u4fdd\u6709\u3059\u308b\u7121\u5f62\u8cc7\u7523\u304b\u3089\u751f\u3058\u308b\u5229\u76ca\u306b\u5bfe\u3057\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u6d77\u5916\u5b50\u4f1a\u793e\u3092\u5bfe\u8c61\u3068\u3057\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><i>1. \u30c6\u30b9\u30c8\u5bfe\u8c61\u6240\u5f97<br><\/i><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">GILTI\u8ab2\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u6700\u3082\u91cd\u8981\u306a\u8981\u7d20\u306f\u300cTested Income\u300d\u3067\u3059\u3002\u3053\u308c\u306f\u3001&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u8cbb\u7528\u3084\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u5916\u56fd\u5b50\u4f1a\u793e\u306e\u7a0e\u5f15\u5f8c\u5229\u76ca\u304b\u3089\u3001&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u7dcf\u6240\u5f97\u3002\u3053\u306e\u6240\u5f97\u306b\u306f\u7121\u5f62\u8cc7\u7523\u304b\u3089\u751f\u3058\u308b\u5229\u76ca\u304c\u542b\u307e\u308c\u307e\u3059\u304c\u3001\u8ab2\u7a0e&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u7121\u5f62\u8cc7\u7523\u306b\u95a2\u9023\u3059\u308b\u5229\u76ca\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u307e\u3059\u3002Tested Income\u306b\u542b\u307e\u308c\u308b\u6240\u5f97\u306f\u3001&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u7121\u5f62\u8cc7\u7523\uff08\u7279\u8a31\u3001\u5546\u6a19\u3001\u30d6\u30e9\u30f3\u30c9\u306a\u3069\uff09\u304b\u3089\u751f\u3058\u308b\u5229\u76ca\u306b\u9650\u5b9a\u3055\u308c\u307e\u3059\u3002&nbsp;<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\"><i>2. \u9069\u683c\u4e8b\u696d\u8cc7\u7523\u6295\u8cc7\uff08QBAI\uff09<br><\/i><\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">QBAI\u3068\u306f\u3001\u5916\u56fd\u5b50\u4f1a\u793e\u304c\u4fdd\u6709\u3059\u308b\u6709\u5f62\u8cc7\u7523\u306b\u57fa\u3065\u304f\u5229\u76ca\u3092\u6307\u3057\u307e\u3059\u3002GILTI&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001QBAI\uff085\uff05\uff09\u306b\u57fa\u3065\u304f\u5229\u76ca\u3092Tested Income\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u6709\u5f62\u8cc7\u7523\u304b\u3089\u751f\u3058\u308b\u5229\u76ca\u306fGILTI\u8ab2\u7a0e\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u3001\u95a2\u9023\u3059\u308b\u5229\u76ca\u306e\u307f\u304c&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u7121\u5f62\u8cc7\u7523\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002&nbsp;<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif;\"><i>3. \u7a0e\u7387\u3068\u5916\u56fd\u7a0e\u984d\u63a7\u9664\uff08FTC\uff09<\/i><br><\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">GILTI\u306e\u7a0e\u7387\u306f\u7c73\u56fd\u306e\u6cd5\u4eba\u7a0e\u738721\uff05\u3067\u306f\u306a\u304f\u3001\u3053\u308c\u3088\u308a\u4f4e\u3044\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">13.125\uff05\u3002\u3053\u306e\u7a0e\u7387\u306f\u3001QBAI\u306b\u57fa\u3065\u304f\u63a7\u9664\u3092\u53cd\u6620\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u3055\u3089\u306b\u3001\u7c73\u56fd\u4f01\u696d\u306f&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u5916\u56fd\u5b50\u4f1a\u793e\u304c\u7d0d\u4ed8\u3057\u305f\u7a0e\u984d\u306b\u5bfe\u3057\u3066\u5916\u56fd\u7a0e\u984d\u63a7\u9664\uff08FTC\uff09\u3092\u9069\u7528\u3057\u3001\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u307e\u3059\u3002&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u7c73\u56fd\u3067\u306e\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u4e8c\u91cd\u8ab2\u7a0e\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u304c\u3001FTC\u306b\u306f\u4e0a\u9650\u304c\u3042\u308a\u3001&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u3059\u3079\u3066\u306e\u5916\u56fd\u7a0e\u984d\u3092\u5168\u984d\u63a7\u9664\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u614e\u91cd\u306a\u7a0e\u52d9\u8a08\u753b\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p><b>GILTI\u8ab2\u7a0e\u304c\u65e5\u672c\u4f01\u696d\u306b\u4e0e\u3048\u308b\u5f71\u97ff<br><\/b><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">GILTI\u9023\u7d50\u8ab2\u7a0e\u5236\u5ea6\u306e\u5c0e\u5165\u306f\u3001\u65e5\u672c\u4f01\u696d\u306b\u3068\u3063\u3066\u91cd\u5927\u306a\u610f\u5473\u3092\u6301\u3061\u307e\u3059\u3002&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u7279\u306b\u7121\u5f62\u8cc7\u7523\u306b\u4f9d\u5b58\u3057\u3066\u3044\u308b\u4f01\u696d\u3084\u4f4e\u7a0e\u7387&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u4f4e\u7a0e\u7387\u56fd\u3067\u306f\u3001\u5f93\u6765\u306e\u7a0e\u52d9\u6226\u7565\u3092\u898b\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5f93\u6765\u3001\u65e5\u672c\u4f01\u696d\u306f&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u4f01\u696d\u306f\u5229\u76ca\u3092\u4f4e\u7a0e\u7387\u56fd\u3078\u79fb\u8ee2\u3057\u3001\u305d\u3046\u3057\u305f\u56fd\u3005\u306e\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u3092\u5229\u7528\u3057\u3066\u304d\u307e\u3057\u305f\u3002&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306b\u4f4e\u7a0e\u7387\u56fd\u3092\u5229\u7528\u3059\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u3001GILTI\u8ab2\u7a0e\u306e\u5c0e\u5165\u306b\u3088\u308a\u8ffd\u52a0\u306e\u7a0e\u8ca0\u62c5\u304c&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u7c73\u56fd\u3067\u306f\u7121\u5f62\u8cc7\u7523\u304b\u3089\u751f\u3058\u308b\u5229\u76ca\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u305f\u3081\u3001\u3053\u308c\u307e\u3067\u306e\u7a0e\u52d9\u6226\u7565\u306f\u52b9\u679c\u304c\u8584\u304f\u306a\u308a\u3001&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u6709\u52b9\u3067\u3057\u305f\u3002\u305d\u306e\u7d50\u679c\u3001\u4f01\u696d\u306f\u7121\u5f62\u8cc7\u7523\u306e\u7ba1\u7406\u65b9\u6cd5\u3092\u898b\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u5229\u76ca\u3092\u914d\u5206\u3057\u3001\u305d\u308c\u306b\u5fdc\u3058\u3066\u65b0\u305f\u306a\u6226\u7565\u3092\u7b56\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p>\u4f4e\u7a0e\u7387\u56fd\u3067\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u3001GILTI\u8ab2\u7a0e\u306e\u5f71\u97ff\u306f\u3055\u3089\u306b\u6df1\u523b\u3067\u3059\u3002&nbsp;<span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3001\u30b1\u30a4\u30de\u30f3\u8af8\u5cf6\u306a\u3069\u3067\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u4f01\u696d\u306f\u3001\u5236\u9650\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u3053\u308c\u307e\u3067\u53d7\u3051\u3066\u304d\u305f\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u306b\u3082\u5f71\u97ff\u304c\u53ca\u3073\u3001\u7121\u5f62\u8cc7\u7523\u304b\u3089\u751f\u3058\u308b\u5229\u76ca\u3078\u306e\u8ab2\u7a0e\u304c&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u5f37\u5316\u3055\u308c\u3001\u7a0e\u8ca0\u62c5\u306e\u5897\u52a0\u3084\u5229\u76ca\u79fb\u8ee2\u306e\u67d4\u8edf\u6027\u306e\u4f4e\u4e0b\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u3001&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u7121\u5f62\u8cc7\u7523\u306b\u5927\u304d\u304f\u4f9d\u5b58\u3057\u3066\u5229\u76ca\u3092\u751f\u307f\u51fa\u3059\u4f01\u696d\u306b\u3068\u3063\u3066\u3001GILTI\u8ab2\u7a0e\u306f\u65b0\u305f\u306a\u30b3\u30b9\u30c8\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u7af6\u4e89\u4e0a\u306e\u512a\u4f4d\u6027\u3092\u640d\u306a\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001GILTI\u8ab2\u7a0e\u306f\u7c73\u56fd\u4f01\u696d\u306b\u3082\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u6d77\u5916\u3067\u5f97\u305f\u7121\u5f62\u8cc7\u7523\u95a2\u9023\u306e\u5229\u76ca\u306b\u5bfe\u3057\u3066\u8ffd\u52a0\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u7af6\u4e89\u529b\u3092\u9ad8\u3081\u308b\u4e00\u65b9\u3067\u3001\u65e5\u672c\u4f01\u696d\u306f\u7af6\u4e89\u529b\u3092\u5931\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u7a0e\u8ca0\u62c5\u304c\u5897\u52a0\u3059\u308b\u3053\u3068\u3067\u30e1\u30ea\u30c3\u30c8\u304c\u5931\u308f\u308c\u308b\u305f\u3081\u3001\u6700\u7d42\u7684\u306b\u306f\u3001\u65e5\u672c\u4f01\u696d\u306f&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u5916\u56fd\u7a0e\u984d\u63a7\u9664\uff08FTC\uff09\u3092\u6d3b\u7528\u3057\u3066GILTI\u8ab2\u7a0e\u306e\u5f71\u97ff\u3092\u8efd\u6e1b\u3057\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u4e8c\u91cd\u8ab2\u7a0e\u3092\u9632\u3050\u305f\u3081\u306e\u3082\u306e\u3067\u3059\u304c\u3001\u3053\u308c\u3089\u306e\u7a0e\u984d\u63a7\u9664\u306b\u306f\u4e0a\u9650\u304c\u3042\u308b\u305f\u3081\u3001\u6d77\u5916\u3067\u8ab2\u3055\u308c\u305f\u7a0e\u91d1\u306e\u3059\u3079\u3066\u3092\u76f8\u6bba\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u3057\u305f\u304c\u3063\u3066\u3001\u4f01\u696d\u306f\u3053\u306e\u7a0e\u984d\u63a7\u9664\u3092\u6226\u7565\u7684\u306b\u6d3b\u7528\u3057\u3001\u7a0e\u8ca0\u62c5\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif;\"><b>\u65e5\u672c\u4f01\u696d\u306b\u3068\u3063\u3066\u6700\u9069\u306a\u7a0e\u52d9\u6226\u7565<br><\/b><\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">GILTI\u8ab2\u7a0e\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u3001\u65e5\u672c\u4f01\u696d\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u9ad8\u5ea6\u306a\u6226\u7565\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u6226\u7565\uff1a<\/span><\/p>\n<p><i>1. \u7121\u5f62\u8cc7\u7523\u306e\u6700\u9069\u306a\u7ba1\u7406\u3068\u914d\u5206<br><\/i><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u7121\u5f62\u8cc7\u7523\u306b\u95a2\u9023\u3059\u308b\u5229\u76ca\u304cGILTI\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u7121\u5f62\u8cc7\u7523\u306e\u7ba1\u7406\u65b9\u6cd5\u3092\u898b\u76f4\u3057\u3001\u4f01\u696d\u306f\u7121\u5f62\u8cc7\u7523\u3092\u3069\u306e\u3088\u3046\u306b\u7ba1\u7406\u3059\u308b\u304b\u3092\u614e\u91cd\u306b\u8a2d\u8a08\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u5f71\u97ff\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u305f\u3081\u3001\u7121\u5f62\u8cc7\u7523\u306e\u914d\u5206\u3084\u5229\u76ca\u3092\u751f\u307f\u51fa\u3059\u5730\u57df\u3092\u898b\u76f4\u3059\u3002&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">GILTI.<\/span><\/p>\n<p><i>2. \u4f4e\u7a0e\u7387\u56fd\u3078\u306e\u5229\u76ca\u79fb\u8ee2\u6226\u7565\u306e\u898b\u76f4\u3057<br><\/i><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">GILTI\u8ab2\u7a0e\u306b\u3088\u308a\u3001\u4f4e\u7a0e\u7387\u56fd\u3078\u306e\u5229\u76ca\u79fb\u8ee2\u6226\u7565\u306f\u5927\u304d\u304f\u5236\u7d04\u3055\u308c\u3066\u3044\u307e\u3059\u3002&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u4f01\u696d\u306f\u3001\u3053\u3046\u3057\u305f\u6226\u7565\u3092\u898b\u76f4\u3057\u3001\u6700\u9069\u5316\u306b\u5411\u3051\u305f\u65b0\u305f\u306a\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u5c0e\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u3001\u7121\u5f62\u8cc7\u7523\u306e\u6240\u5728\u5730\u3092\u898b\u76f4\u3057\u3001\u5229\u76ca\u306e\u914d\u5206\u3092\u5909\u66f4\u3059\u308b\u3053\u3068\u3082\u542b\u307e\u308c\u307e\u3059\u3002&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u7a0e\u5236\u4e0a\u6709\u5229\u306a\u56fd\u3078\u5229\u76ca\u3092\u79fb\u8ee2\u3059\u308b\u3002<\/span><\/p>\n<p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\"><i>3. \u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u6700\u9069\u5316<br><\/i><\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u6700\u5927\u9650\u6d3b\u7528\u3059\u308b\u305f\u3081\u3001\u4f01\u696d\u306f\u7a0e\u91d1\u3092\u3069\u306e\u3088\u3046\u306b\u7b97\u51fa\u3059\u308b\u304b\u3092\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u8907\u6570\u306e\u56fd\u3067\u7d0d\u3081\u305f\u7a0e\u91d1\u3092\u7c73\u56fd\u306e\u7a0e\u91d1\u306b\u5145\u5f53\u3057\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\uff08FTC\uff09\u3092\u6700\u9069\u306b\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306f&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u7a0e\u91d1\u3092\u3069\u3053\u3067\u7d0d\u3081\u3001\u3044\u3064\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u304b\u3092\u5206\u6790\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u3053\u308c\u3089\u306e\u7a0e\u984d\u63a7\u9664\u306b\u306f\u4e0a\u9650\u304c\u3042\u308b\u3053\u3068\u3002<\/span><\/p><p><i>4. \u5c02\u9580\u5bb6\u306b\u3088\u308b\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b9<br><\/i><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">GILTI\u8ab2\u7a0e\u306e\u5f71\u97ff\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u305f\u3081\u3001&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u8a73\u7d30\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u63d0\u4f9b\u3067\u304d\u307e\u3059\u3002\u4f01\u696d\u306f\u7a0e\u52d9\u306e\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3057\u3001&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u7a0e\u5236\u6539\u6b63\u306b\u5bfe\u5fdc\u3057\u3001\u9069\u5207\u306a\u6226\u7565\u3092\u7b56\u5b9a\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u5c02\u9580\u77e5\u8b58\u3068\u7d4c\u9a13\u3092\u6301\u3064\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3068\u9023\u643a\u3057\u3001&nbsp;<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u6700\u9069\u306a\u6226\u7565\u3092\u7b56\u5b9a\u3059\u308b\u3002<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>GILTI\u8ab2\u7a0e\u306f\u3001\u4f01\u696d\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u7a0e\u52d9\u6226\u7565\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\n\n\u307e\u305f\u3001GILTI\u306b\u3088\u308b\u8ca1\u52d9\u4e0a\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306b\u3001\u3069\u306e\u3088\u3046\u306a\u5bfe\u7b56\u304c\u3067\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\n\n\u672c\u8a18\u4e8b\u3067\u306f\u3001\u7121\u5f62\u8cc7\u7523\u306e\u7ba1\u7406\u3092\u6700\u9069\u5316\u3059\u308b\u65b9\u6cd5\u3001\u4f4e\u7a0e\u7387\u56fd\u3078\u306e\u5229\u76ca\u79fb\u8ee2\u6226\u7565\u3092\u898b\u76f4\u3059\u65b9\u6cd5\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\uff08FTC\uff09\u3092\u6d3b\u7528\u3059\u308b\u65b9\u6cd5\u306a\u3069\u3001GILTI\u306b\u3088\u308b\u7a0e\u8ca0\u62c5\u3092\u6291\u3048\u3001\u4f01\u696d\u306e\u7af6\u4e89\u529b\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306e\u4e3b\u8981\u306a\u6226\u7565\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\n\n\u8fd1\u5e74\u3001\u7c73\u56fd\u7a0e\u5236\u306b\u304a\u3051\u308b\u5927\u304d\u306a\u6539\u9769\u306e\u4e00\u3064\u3068\u3057\u3066\u3001GILTI\uff08Global Intangible Low-Taxed Income\uff1a\u30b0\u30ed\u30fc\u30d0\u30eb\u7121\u5f62\u8cc7\u7523\u4f4e\u8ab2\u7a0e\u6240\u5f97\uff09\u8ab2\u7a0e\u304c\u5c0e\u5165\u3055\u308c\u307e\u3057\u305f\u3002\n\nGILTI\u306f\u3001\u7c73\u56fd\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u304c\u4f4e\u7a0e\u7387\u56fd\u3078\u5229\u76ca\u3092\u79fb\u8ee2\u3057\u3001\u7a0e\u8ca0\u62c5\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u3092\u9632\u3050\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u5236\u5ea6\u3067\u3001\u7279\u306b\u7121\u5f62\u8cc7\u7523\u304b\u3089\u751f\u3058\u308b\u6240\u5f97\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u307e\u3059\u3002\n\n\u65e5\u672c\u4f01\u696d\u306e\u6d77\u5916\u5c55\u958b\u304c\u9032\u3080\u4e2d\u3001GILTI\u8ab2\u7a0e\u304c\u3082\u305f\u3089\u3059\u5f71\u97ff\u3092\u7406\u89e3\u3057\u3001\u9069\u5207\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u306f\u3001\u7af6\u4e89\u529b\u3092\u7dad\u6301\u3059\u308b\u3046\u3048\u3067\u91cd\u8981\u3067\u3059\u3002\n\n\u672c\u8a18\u4e8b\u3067\u306f\u3001GILTI\u8ab2\u7a0e\u306e\u4ed5\u7d44\u307f\u3084\u5c0e\u5165\u306e\u80cc\u666f\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u65e5\u672c\u4f01\u696d\u304c\u5b9f\u52d9\u4e0a\u691c\u8a0e\u3059\u3079\u304d\u7a0e\u52d9\u6226\u7565\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002\n\nGILTI\u8ab2\u7a0e\u306e\u6982\u8981\u3068\u80cc\u666f\n\nGILTI\u8ab2\u7a0e\u306f\u30012017\u5e74\u306b\u6210\u7acb\u3057\u305f\u7c73\u56fd\u306e\u7a0e\u5236\u6539\u9769\u6cd5**\u300cTax Cuts and Jobs Act\uff08TCJA\uff09\u300d**\u306e\u4e00\u74b0\u3068\u3057\u3066\u5c0e\u5165\u3055\u308c\u307e\u3057\u305f\u3002\u7c73\u56fd\u4f01\u696d\u306e\u6d77\u5916\u5b50\u4f1a\u793e\u304c\u5f97\u305f\u6240\u5f97\u306e\u3046\u3061\u3001\u7279\u306b\u7121\u5f62\u8cc7\u7523\u304b\u3089\u751f\u3058\u308b\u6240\u5f97\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u307e\u3059\u3002\n\n\u3053\u306e\u5236\u5ea6\u306f\u3001\u7121\u5f62\u8cc7\u7523\u3092\u5229\u7528\u3057\u3066\u4f4e\u7a0e\u7387\u56fd\u3078\u5229\u76ca\u3092\u79fb\u8ee2\u3059\u308b\u3053\u3068\u3092\u9632\u6b62\u3059\u308b\u3053\u3068\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3044\u307e\u3059\u3002\n\nGILTI\u306e\u4e3b\u306a\u76ee\u7684\u306f\u3001\u7121\u5f62\u8cc7\u7523\u306b\u95a2\u9023\u3059\u308b\u5229\u76ca\u304c\u4f4e\u7a0e\u7387\u56fd\u306b\u904e\u5ea6\u306b\u96c6\u4e2d\u3059\u308b\u3053\u3068\u3092\u9632\u304e\u3001\u7c73\u56fd\u4f01\u696d\u304c\u6d77\u5916\u3067\u5f97\u305f\u6240\u5f97\u306b\u4e00\u5b9a\u306e\u7a0e\u8ca0\u62c5\u3092\u6c42\u3081\u308b\u3053\u3068\u3067\u3059\u3002\n\n\u3053\u308c\u306b\u3088\u308a\u3001\u5229\u76ca\u79fb\u8ee2\u306b\u3088\u308b\u79df\u7a0e\u56de\u907f\u3092\u6291\u5236\u3057\u3001\u7c73\u56fd\u306e\u7a0e\u53ce\u3092\u78ba\u4fdd\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u56fd\u969b\u8ab2\u7a0e\u306e\u516c\u5e73\u6027\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u3066\u3044\u307e\u3059\u3002\n\nGILTI\u306f\u3001\u7121\u5f62\u8cc7\u7523\u304b\u3089\u751f\u3058\u308b\u5229\u76ca\u304c\u4f4e\u7a0e\u7387\u56fd\u306b\u96c6\u4e2d\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u9593\u306e\u7a0e\u8ca0\u62c5\u306b\u4e0d\u5747\u8861\u304c\u751f\u3058\u3066\u3044\u305f\u72b6\u6cc1\u3078\u306e\u5bfe\u5fdc\u7b56\u3068\u3057\u3066\u5c0e\u5165\u3055\u308c\u307e\u3057\u305f\u3002\n\nGILTI\u8ab2\u7a0e\u306e\u4ed5\u7d44\u307f\n\nGILTI\u8ab2\u7a0e\u306f\u3001\u7c73\u56fd\u4f01\u696d\u306e\u6d77\u5916\u5b50\u4f1a\u793e\u304c\u5f97\u305f\u6240\u5f97\u306e\u3046\u3061\u3001\u4e00\u5b9a\u306e\u7121\u5f62\u8cc7\u7523\u95a2\u9023\u6240\u5f97\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u57fa\u672c\u7684\u306a\u4ed5\u7d44\u307f\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002\n\n1. Tested Income\uff08\u30c6\u30b9\u30c8\u6240\u5f97\uff09\n\nGILTI\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u91cd\u8981\u3068\u306a\u308b\u306e\u304c\u3001**Tested Income\uff08\u30c6\u30b9\u30c8\u6240\u5f97\uff09**\u3067\u3059\u3002\n\n\u3053\u308c\u306f\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u306e\u7dcf\u6240\u5f97\u304b\u3089\u8cbb\u7528\u3084\u4e00\u5b9a\u306e\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u7b97\u51fa\u3055\u308c\u308b\u6240\u5f97\u3092\u6307\u3057\u307e\u3059\u3002\u7121\u5f62\u8cc7\u7523\u304b\u3089\u751f\u3058\u308b\u6240\u5f97\u3082\u542b\u307e\u308c\u307e\u3059\u304c\u3001GILTI\u306e\u8a08\u7b97\u3067\u306f\u3001\u4e00\u5b9a\u306e\u8abf\u6574\u3092\u884c\u3063\u305f\u3046\u3048\u3067\u7121\u5f62\u8cc7\u7523\u306b\u95a2\u9023\u3059\u308b\u8d85\u904e\u6240\u5f97\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\n\n\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u306b\u306f\u3001\u7279\u8a31\u3001\u5546\u6a19\u3001\u30d6\u30e9\u30f3\u30c9\u306a\u3069\u306e\u7121\u5f62\u8cc7\u7523\u304b\u3089\u751f\u3058\u308b\u5229\u76ca\u304c\u542b\u307e\u308c\u307e\u3059\u3002\n\n2. Qualified Business Asset Investment\uff08QBAI\uff09\n\n**QBAI\uff08Qualified Business Asset Investment\uff1a\u9069\u683c\u4e8b\u696d\u8cc7\u7523\u6295\u8cc7\u984d\uff09**\u3068\u306f\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u304c\u4fdd\u6709\u3059\u308b\u6709\u5f62\u4e8b\u696d\u8cc7\u7523\u306b\u57fa\u3065\u304f\u6295\u8cc7\u984d\u3092\u6307\u3057\u307e\u3059\u3002\n\nGILTI\u306e\u8a08\u7b97\u3067\u306f\u3001QBAI\u306b\u57fa\u3065\u304f\u4e00\u5b9a\u984d\uff085%\u76f8\u5f53\u984d\uff09\u3092Tested Income\u304b\u3089\u63a7\u9664\u3059\u308b\u4ed5\u7d44\u307f\u304c\u3042\u308a\u307e\u3059\u3002\n\n\u3053\u308c\u306b\u3088\u308a\u3001\u6709\u5f62\u8cc7\u7523\u306b\u57fa\u3065\u304f\u901a\u5e38\u306e\u4e8b\u696d\u6240\u5f97\u3092\u4e00\u5b9a\u7a0b\u5ea6\u9664\u5916\u3057\u3001\u7121\u5f62\u8cc7\u7523\u306b\u95a2\u9023\u3059\u308b\u8d85\u904e\u6240\u5f97\u3092\u4e2d\u5fc3\u306bGILTI\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3057\u307e\u3059\u3002\n\n3. \u7a0e\u7387\u3068\u5916\u56fd\u7a0e\u984d\u63a7\u9664\uff08FTC\uff09\n\nGILTI\u306b\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u306f\u3001\u901a\u5e38\u306e\u7c73\u56fd\u6cd5\u4eba\u7a0e\u738721%\u3068\u306f\u7570\u306a\u308a\u3001\u4e00\u5b9a\u306e\u63a7\u9664\u3092\u53cd\u6620\u3057\u305f\u5b9f\u52b9\u7684\u306a\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\n\n\u307e\u305f\u3001\u7c73\u56fd\u4f01\u696d\u306f\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u304c\u73fe\u5730\u3067\u652f\u6255\u3063\u305f\u7a0e\u91d1\u306b\u3064\u3044\u3066\u3001**\u5916\u56fd\u7a0e\u984d\u63a7\u9664\uff08FTC\uff1aForeign Tax Credit\uff09**\u3092\u5229\u7528\u3057\u3066\u7c73\u56fd\u3067\u306e\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\n\n\u3053\u308c\u306b\u3088\u308a\u4e8c\u91cd\u8ab2\u7a0e\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u304c\u3001FTC\u306b\u306f\u63a7\u9664\u9650\u5ea6\u984d\u306a\u3069\u306e\u5236\u7d04\u304c\u3042\u308b\u305f\u3081\u3001\u6d77\u5916\u3067\u652f\u6255\u3063\u305f\u7a0e\u984d\u306e\u3059\u3079\u3066\u3092\u63a7\u9664\u3067\u304d\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5236\u5ea6\u3092\u5341\u5206\u306b\u7406\u89e3\u3057\u305f\u3046\u3048\u3067\u3001\u614e\u91cd\u306a\u7a0e\u52d9\u8a08\u753b\u3092\u7acb\u3066\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\n\nGILTI\u8ab2\u7a0e\u304c\u65e5\u672c\u4f01\u696d\u306b\u4e0e\u3048\u308b\u5f71\u97ff\n\nGILTI\u8ab2\u7a0e\u306e\u5c0e\u5165\u306f\u3001\u65e5\u672c\u4f01\u696d\u306e\u6d77\u5916\u4e8b\u696d\u306b\u3082\u5927\u304d\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002\n\n\u7279\u306b\u3001\u7121\u5f62\u8cc7\u7523\u3092\u6d3b\u7528\u3057\u3066\u53ce\u76ca\u3092\u4e0a\u3052\u3066\u3044\u308b\u4f01\u696d\u3084\u3001\u4f4e\u7a0e\u7387\u56fd\u3067\u4e8b\u696d\u3092\u5c55\u958b\u3057\u3066\u3044\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u3001\u3053\u308c\u307e\u3067\u306e\u7a0e\u52d9\u6226\u7565\u3092\u898b\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\n\n\u5f93\u6765\u3001\u65e5\u672c\u4f01\u696d\u306e\u4e2d\u306b\u306f\u3001\u4f4e\u7a0e\u7387\u56fd\u3078\u5229\u76ca\u3092\u79fb\u8ee2\u3057\u3001\u73fe\u5730\u306e\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u3092\u6d3b\u7528\u3057\u3066\u7a0e\u8ca0\u62c5\u3092\u6291\u3048\u308b\u6226\u7565\u3092\u63a1\u7528\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3057\u305f\u3002\n\n\u3057\u304b\u3057\u3001GILTI\u8ab2\u7a0e\u306e\u5c0e\u5165\u306b\u3088\u308a\u3001\u7121\u5f62\u8cc7\u7523\u306b\u95a2\u9023\u3059\u308b\u6d77\u5916\u6240\u5f97\u306b\u3064\u3044\u3066\u7c73\u56fd\u3067\u8ffd\u52a0\u7684\u306a\u7a0e\u8ca0\u62c5\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u5f93\u6765\u306e\u5229\u76ca\u79fb\u8ee2\u6226\u7565\u306e\u52b9\u679c\u304c\u9650\u5b9a\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\n\n\u305d\u306e\u305f\u3081\u3001\u4f01\u696d\u306f\u7121\u5f62\u8cc7\u7523\u306e\u4fdd\u6709\u30fb\u7ba1\u7406\u65b9\u6cd5\u3084\u5229\u76ca\u914d\u5206\u306e\u3042\u308a\u65b9\u3092\u898b\u76f4\u3057\u3001\u65b0\u305f\u306a\u7a0e\u52d9\u6226\u7565\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\n\n\u7279\u306b\u3001\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3001\u30b1\u30a4\u30de\u30f3\u8af8\u5cf6\u306a\u3069\u306e\u4f4e\u7a0e\u7387\u56fd\u30fb\u5730\u57df\u3067\u4e8b\u696d\u3092\u884c\u3046\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u3001GILTI\u306e\u5f71\u97ff\u304c\u5927\u304d\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\n\n\u3053\u308c\u307e\u3067\u4eab\u53d7\u3057\u3066\u304d\u305f\u7a0e\u5236\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u9650\u5b9a\u3055\u308c\u308b\u4e00\u65b9\u3001\u7121\u5f62\u8cc7\u7523\u304b\u3089\u751f\u3058\u308b\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u304c\u5f37\u5316\u3055\u308c\u308b\u3053\u3068\u3067\u3001\u7a0e\u8ca0\u62c5\u304c\u5897\u52a0\u3057\u3001\u5229\u76ca\u79fb\u8ee2\u306e\u67d4\u8edf\u6027\u3082\u4f4e\u4e0b\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\n\n\u307e\u305f\u3001\u7121\u5f62\u8cc7\u7523\u3078\u306e\u4f9d\u5b58\u5ea6\u304c\u9ad8\u3044\u4f01\u696d\u306b\u3068\u3063\u3066\u3001GILTI\u8ab2\u7a0e\u306f\u65b0\u305f\u306a\u30b3\u30b9\u30c8\u3068\u306a\u308a\u3001\u7af6\u4e89\u529b\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\n\n\u4e00\u65b9\u3001\u7c73\u56fd\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u3001\u6d77\u5916\u3067\u5f97\u305f\u7121\u5f62\u8cc7\u7523\u95a2\u9023\u6240\u5f97\u306b\u8ffd\u52a0\u7684\u306a\u7a0e\u8ca0\u62c5\u304c\u751f\u3058\u308b\u3053\u3068\u3067\u3001\u65e5\u672c\u4f01\u696d\u3092\u542b\u3080\u6d77\u5916\u4f01\u696d\u3068\u306e\u7af6\u4e89\u74b0\u5883\u306b\u3082\u5909\u5316\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\n\n\u65e5\u672c\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\uff08FTC\uff09\u3092\u9069\u5207\u306b\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u3001GILTI\u306e\u5f71\u97ff\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u624b\u6bb5\u306e\u4e00\u3064\u3068\u306a\u308a\u307e\u3059\u3002\n\nFTC\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u4e8c\u91cd\u8ab2\u7a0e\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u304c\u3001\u63a7\u9664\u306b\u306f\u4e00\u5b9a\u306e\u5236\u9650\u304c\u3042\u308b\u305f\u3081\u3001\u6d77\u5916\u3067\u652f\u6255\u3063\u305f\u7a0e\u91d1\u3092\u3059\u307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