{"id":8091,"date":"2021-10-26T00:05:00","date_gmt":"2021-10-26T00:05:00","guid":{"rendered":"https:\/\/accoventure.com\/?p=8091"},"modified":"2025-02-05T16:17:58","modified_gmt":"2025-02-05T16:17:58","slug":"how-to-choose-between-ic-disc-and-fdii","status":"publish","type":"post","link":"https:\/\/accoventure.com\/ja\/strategy\/8091\/","title":{"rendered":"IC-DISC\u3068FDII\u306e\u9078\u629e\u65b9\u6cd5"},"content":{"rendered":"<div id=\"bsf_rt_marker\"><\/div>\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8091\" class=\"elementor elementor-8091\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5f8bce3 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=\"5f8bce3\" 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-7f159c4\" data-id=\"7f159c4\" 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-d71943e elementor-widget elementor-widget-heading\" data-id=\"d71943e\" 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\">IC-DISC\u3068FDII\u306e\u3069\u3061\u3089\u304c\u81ea\u793e\u306b\u6700\u9069\u304b\u304a\u60a9\u307f\u3067\u3059\u304b\uff1f\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u7c73\u56fd\u306e\u8f38\u51fa\u4f01\u696d\u304c\u9069\u5207\u306a\u5224\u65ad\u3092\u4e0b\u305b\u308b\u3088\u3046\u3001\u4e21\u5236\u5ea6\u306e\u4e3b\u306a\u9055\u3044\u3092\u8a73\u3057\u304f\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-1f8b736 elementor-widget elementor-widget-text-editor\" data-id=\"1f8b736\" 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\u306e\u8f38\u51fa\u4f01\u696d\u304c\u7a0e\u52d9\u4e0a\u306e\u6700\u9069\u5316\u3092\u76ee\u6307\u3059\u5834\u5408\u3001\u3069\u306e\u8f38\u51fa\u95a2\u9023\u7a0e\u5236\u304c&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 );\">\u4f01\u696d\u306f\u3001\u81ea\u793e\u306e\u4e8b\u696d\u30cb\u30fc\u30ba\u306b\u6700\u3082\u9069\u3057\u305f\u512a\u9047\u63aa\u7f6e\uff08IC-DISC\u307e\u305f\u306fFDII\uff09\u3092\u9078\u629e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3044\u305a\u308c\u306e\u5236\u5ea6\u306b\u3082\u305d\u308c\u305e\u308c\u7570\u306a\u308b\u30e1\u30ea\u30c3\u30c8\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 );\">\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u9069\u5207\u306a\u9078\u629e\u306f\u4e8b\u696d\u6d3b\u52d5\u306e\u5185\u5bb9\u3084\u6d77\u5916\u3067\u306e\u7a0e\u52d9\u72b6\u6cc1\u306b\u3088\u3063\u3066\u7570\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 );\">\u9069\u5207\u306a\u5224\u65ad\u306b\u3088\u308a\u3001\u7a0e\u8ca0\u62c5\u3092\u5927\u5e45\u306b\u8efd\u6e1b\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 );\">\u30b0\u30ed\u30fc\u30d0\u30eb\u5e02\u5834\u3067\u306e\u7af6\u4e89\u529b\u3092\u7dad\u6301\u3059\u308b\u3053\u3068\u3002<\/span><\/p>\n<p><\/p>\n<p><b>IC-DISC\u306b\u95a2\u3059\u308b\u691c\u8a0e\u4e8b\u9805<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 );\">Interest Charge Domestic International Sales Corporation\uff08IC-DISC\uff09\u5236\u5ea6\u306f\u3001\u9577\u5e74\u306b\u308f\u305f\u308a\u5229\u7528\u3055\u308c\u3066\u304d\u305f\u78ba\u7acb\u3055\u308c\u305f\u5236\u5ea6\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 );\">\u7c73\u56fd\u4f01\u696d\u304c\u5546\u54c1\u3092\u8f38\u51fa\u3059\u308b\u969b\u306b\u7279\u5316\u3057\u305f\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u3067\u3042\u308a\u3001\u8f38\u51fa\u3059\u308b\u5546\u54c1\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\u88fd\u9020\u3001\u751f\u7523\u3001\u307e\u305f\u306f\u683d\u57f9\u3055\u308c\u305f\u5546\u54c1\u3092\u5bfe\u8c61\u3068\u3057\u307e\u3059\u3002IC-DISC\u306b\u306f\u3001\u4e3b\u306b2\u3064\u306e&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 );\">\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u306f\u3001\u8ab2\u7a0e\u306e\u7e70\u308a\u5ef6\u3079\u3084\u3001\u901a\u5e38\u6240\u5f97\u3092\u9069\u683c\u914d\u5f53\u6240\u5f97\u306b\u8ee2\u63db\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 );\">\u3088\u308a\u4f4e\u3044\u7a0e\u7387\u3002<\/span><\/p>\n<p><\/p>\n<p>IC-DISC\u306e\u4ed5\u7d44\u307f\u3067\u306f\u3001\u4f01\u696d\u3068\u3057\u3066\u6a5f\u80fd\u3059\u308b\u5225\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\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 );\">\u30b3\u30df\u30c3\u30b7\u30e7\u30f3\u4ee3\u7406\u4f1a\u793e\u3002\u3053\u306e\u4e8b\u696d\u4f53\u306f\u3001\u4f01\u696d\u306e\u8f38\u51fa\u58f2\u4e0a\u9ad8\u306e\u4e00\u5b9a\u5272\u5408\u306b\u57fa\u3065\u3044\u3066\u624b\u6570\u6599\u3092\u53d7\u3051\u53d6\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 );\">\u58f2\u4e0a\u9ad8\u3092\u57fa\u306b\u624b\u6570\u6599\u3092\u7b97\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u89aa\u4f1a\u793e\u306e\u8ab2\u7a0e\u6240\u5f97\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u6709\u76ca\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 );\">\u7a0e\u52d9\u4e0a\u306e\u7bc0\u7a0e\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u308b\u4e00\u65b9\u3067\u3001\u3053\u306e\u4ed5\u7d44\u307f\u306b\u306f\u4f01\u696d\u304c\u8003\u616e\u3059\u3079\u304d\u4e00\u5b9a\u306e\u8907\u96d1\u3055\u3084\u30b3\u30b9\u30c8\u304c\u4f34\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 );\">\u9078\u629e\u3059\u308b\u524d\u306b\u691c\u8a0e\u3059\u3079\u304d\u70b9\u3067\u3059\u3002<\/span><\/p>\n<p><\/p>\n<p>IC-DISC\u3067\u306f\u3001\u5225\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u305d\u306e\u8a2d\u7acb\u8cbb\u7528\u304c\u767a\u751f\u3059\u308b\u305f\u3081\u3001&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 );\">\u7d99\u7d9a\u7684\u306a\u904b\u7528\u8cbb\u7528\u3082\u767a\u751f\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u3001\u5e33\u7c3f\u306e\u5206\u96e2\u7ba1\u7406\u3084\u500b\u5225\u306e\u7a0e\u52d9\u7533\u544a\u66f8\u306e\u63d0\u51fa\u306a\u3069\u304c\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 );\">\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3084\u3001IC-DISC\u306b\u95a2\u3059\u308b\u7279\u5b9a\u306e\u898f\u5236\u3078\u306e\u5bfe\u5fdc\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u3053\u306e\u8907\u96d1\u3055\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 );\">\u5927\u898f\u6a21\u4f01\u696d\u3084\u8f38\u51fa\u6d3b\u52d5\u304c\u76db\u3093\u306a\u4f01\u696d\u306b\u3001\u3088\u308a\u9069\u3057\u3066\u3044\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 );\">\u8ffd\u52a0\u306e\u4e8b\u52d9\u8ca0\u62c5\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u3001<\/span><\/p>\n<p><\/p>\n<p>IC-DISC\u304c\u53d7\u3051\u53d6\u308b\u624b\u6570\u6599\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u969b\u306b\u306f\u30013\u3064\u306e\u65b9\u6cd5\u304b\u3089&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 );\">\u9078\u629e\u80a2\u3068\u306a\u308b\u3002<\/span><\/p>\n<ul>\n<li>4\uff05\u7dcf\u53ce\u5165\u65b9\u5f0f\uff1aIC-DISC\u306f\u3001\u8f38\u51fa\u7dcf\u53ce\u5165\u306e4\uff05\u3092\u56fa\u5b9a\u624b\u6570\u6599\u3068\u3057\u3066\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002\n<\/li>\n<li>50\uff05\u9023\u7d50\u8ab2\u7a0e\u6240\u5f97\u65b9\u5f0f\uff1a\u89aa\u4f1a\u793e\u3068IC-DISC\u306e\u9023\u7d50\u8ab2\u7a0e\u6240\u5f97\u306e50\uff05\u3092\u57fa\u306b\u624b\u6570\u6599\u3092\u7b97\u5b9a\u3057\u307e\u3059\u3002\n<\/li>\n<li>Section 482\u65b9\u5f0f\uff08\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u65b9\u5f0f\uff09\uff1a\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u6e96\u62e0\u3057\u305f\u3053\u306e\u65b9\u5f0f\u306f\u3001\u3042\u307e\u308a\u4e00\u822c\u7684\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306b\u57fa\u3065\u3044\u3066\u624b\u6570\u6599\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u901a\u5e38\u306e\u58f2\u4e0a\u306b\u3088\u308b\u6240\u5f97\u3092\u9069\u683c\u914d\u5f53\u6240\u5f97\u306b\u8ee2\u63db\u3067\u304d\u308b\u305f\u3081\u3001\u4f01\u696d\u306f&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 );\">\u914d\u5f53\u3078\u306e\u512a\u9047\u7a0e\u7387\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\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 );\">\u7c73\u56fd\u306e\u7a0e\u6cd5\u3068IC-DISC\u306b\u95a2\u3059\u308b\u898f\u5236\u306e\u4e21\u65b9\u306b\u6e96\u62e0\u3059\u308b\u305f\u3081\u306e\u8907\u96d1\u306a\u5bfe\u5fdc&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 );\">\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u3001\u4f01\u696d\u306e\u898f\u6a21\u3084\u7d44\u7e54\u5f62\u614b\u306b\u3088\u3063\u3066\u3001\u3053\u3046\u3057\u305f\u8ca0\u62c5\u304c\u30e1\u30ea\u30c3\u30c8\u3092\u4e0a\u56de\u308b\u3053\u3068\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>FDII\u306e\u691c\u8a0e\u4e8b\u9805<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 );\">\u4e00\u65b9\u3001\u6d77\u5916\u7531\u6765\u7121\u5f62\u8cc7\u7523\u6240\u5f97\uff08FDII\uff09\u5236\u5ea6\u3067\u306f\u3001\u5225\u306e\u7a0e\u5236\u4e0a\u306e\u9078\u629e\u80a2\u304c\u63d0\u4f9b\u3055\u308c\u307e\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 );\">\u591a\u304f\u306e\u7c73\u56fd\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u3088\u308a\u5206\u304b\u308a\u3084\u3059\u304f\u5229\u7528\u3057\u3084\u3059\u3044\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002IC-DISC\u3068\u306f\u7570\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 );\">FDII\u3067\u306f\u3001\u5225\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u4ee3\u308f\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 );\">\u6d77\u5916\u5411\u3051\u306e\u8ca9\u58f2\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u3088\u3063\u3066\u53ce\u76ca\u3092\u5f97\u3066\u3044\u308b\u4f01\u696d\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u9069\u683c\u306a\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\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 );\">\u3064\u307e\u308a\u3001\u6d77\u5916\u7531\u6765\u7121\u5f62\u8cc7\u7523\u6240\u5f97\uff08FDII\uff09\u306e37.5\uff05\u3092\u63a7\u9664\u3067\u304d\u3001\u5b9f\u8cea\u7684\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 );\">\u3053\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u7387\u3092\u3001\u901a\u5e38\u306e\u6cd5\u4eba\u7a0e\u738721\uff05\u304b\u308913.125\uff05\u306b\u5f15\u304d\u4e0b\u3052\u307e\u3059\u3002&nbsp;<\/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 );\">FDII\u306f\u3001\u77e5\u7684\u8ca1\u7523\u3001\u7279\u8a31\u3001\u5546\u6a19\u306a\u3069\u306e\u7121\u5f62\u8cc7\u7523\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u307e\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 );\">\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3084\u985e\u4f3c\u88fd\u54c1\u306a\u3069\u3002\u305d\u306e\u305f\u3081\u3001\u7279\u306b\u4ee5\u4e0b\u306e\u696d\u7a2e\u306e\u4f01\u696d\u306b\u3068\u3063\u3066\u6709\u5229\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 );\">\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3001\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u3001\u7121\u5f62\u306e\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u6d77\u5916\u306b\u8f38\u51fa\u3059\u308b\u696d\u7a2e&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\u5e02\u5834\u3002\u4f8b\u3048\u3070\u3001\u6d77\u5916\u306e\u9867\u5ba2\u306b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u8ca9\u58f2\u3059\u308b\u4f01\u696d\u3084\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 );\">\u6d77\u5916\u3067\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u4f01\u696d\u3082\u3001\u3053\u306e\u63a7\u9664\u3092\u5229\u7528\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><\/p>\n<p>\u305f\u3060\u3057\u3001\u91cd\u8981\u306a\u70b9\u3068\u3057\u3066\u3001FDII\u63a7\u9664\u306f2025\u5e74\u4ee5\u964d\u7e2e\u5c0f\u3055\u308c\u307e\u3059\u3002\u63a7\u9664\u7387\u306f&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 );\">21.875\uff05\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u3001\u9069\u683c\u6240\u5f97\u306b\u5bfe\u3059\u308b\u5b9f\u52b9\u7a0e\u7387\u306f16.4\uff05\u3068\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\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 );\">\u4f9d\u7136\u3068\u3057\u3066\u9b45\u529b\u7684\u306a\u5236\u5ea6\u3067\u3059\u304c\u3001\u3053\u306e\u7a0e\u7387\u5f15\u304d\u4e0b\u3052\u306f\u3001\u4f01\u696d\u304c\u9577\u671f\u7684\u306a\u7a0e\u52d9\u8a08\u753b\u3092\u7acb\u3066\u308b\u969b\u306b\u8003\u616e\u3059\u3079\u304d\u8981\u7d20\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 );\">\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da3b702 elementor-widget elementor-widget-image-box\" data-id=\"da3b702\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">\u9069\u5207\u306a\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u304c\u3001\u30d3\u30b8\u30cd\u30b9\u306e\u7af6\u4e89\u529b\u3092\u9ad8\u3081\u307e\u3059\u3002\u30b0\u30ed\u30fc\u30d0\u30eb\u5e02\u5834\u3067\u6700\u5927\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u5f97\u3089\u308c\u308b\u5236\u5ea6\u3092\u898b\u3064\u3051\u307e\u3057\u3087\u3046\u3002<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-712abe5 elementor-widget elementor-widget-text-editor\" data-id=\"712abe5\" 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><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif;\"><b>IC-DISC\u3068FDII\u3092\u9078\u629e\u3059\u308b\u969b\u306e\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8<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 );\">IC-DISC\u3068FDII\u306e\u3069\u3061\u3089\u3092\u9078\u629e\u3059\u308b\u304b\u3092\u5224\u65ad\u3059\u308b\u969b\u306b\u306f\u3001\u4f01\u696d\u306f\u3055\u307e\u3056\u307e\u306a\u8981\u7d20\u3092\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u00a0<\/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 );\">\u8f38\u51fa\u3059\u308b\u88fd\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u7a2e\u985e\u3001\u4e8b\u696d\u306e\u898f\u6a21\u3084\u7d44\u7e54\u5f62\u614b\u3001\u307e\u305f\u00a0<\/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 );\">their future growth plans. Here are some key points to guide the decision-making process.\u00a0<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif;\"><b>\u88fd\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u7279\u6027<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 );\">IC-DISC\u306f\u3001\u7279\u306b\u6709\u5f62\u5546\u54c1\u3092\u88fd\u9020\u30fb\u751f\u7523\u3059\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u6709\u5229\u306a\u5236\u5ea6\u00a0<\/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\u5185\u3067\u88fd\u9020\u30fb\u751f\u7523\u3057\u305f\u6709\u5f62\u5546\u54c1\u3092\u6d77\u5916\u5e02\u5834\u306b\u8f38\u51fa\u3059\u308b\u4f01\u696d\u306b\u9069\u3057\u3066\u304a\u308a\u3001\u7279\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u696d\u7a2e\u306b\u9069\u3057\u3066\u00a0<\/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 );\">\u88fd\u9020\u696d\u3001\u8fb2\u696d\u3001\u98df\u54c1\u88fd\u9020\u696d\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u4e00\u65b9\u3001FDII\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4f01\u696d\u306b\u3088\u308a\u9069\u3057\u3066\u00a0\u00a0<\/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 );\">\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3001\u77e5\u7684\u8ca1\u7523\u3001\u305d\u306e\u4ed6\u306e\u7121\u5f62\u8cc7\u7523\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u4e3b\u306b\u8f38\u51fa\u3059\u308b\u4f01\u696d\u00a0<\/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 );\">\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306a\u3069\u304c\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u4f01\u696d\u3001\u30b5\u30fc\u30d3\u30b9\u4e8b\u696d\u8005\u3001\u77e5\u7684\u8ca1\u7523\u3092\u6271\u3046\u4f01\u696d\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u00a0<\/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\u3092\u6271\u3046\u4e8b\u696d<\/span><\/p><p>\u00a0<\/p><p><b>\u8907\u96d1\u3055\u3068\u30b3\u30b9\u30c8<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 );\">IC-DISC\u306f\u3001\u6240\u5f97\u3092\u914d\u5f53\u306b\u8ee2\u63db\u3059\u308b\u3053\u3068\u3067\u3001\u3088\u308a\u5927\u304d\u306a\u7bc0\u7a0e\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u304c\u3001\u5225\u6cd5\u4eba\u306e\u8a2d\u7acb\u304c\u5fc5\u8981\u3067\u3001\u00a0<\/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 );\">\u5225\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u8a2d\u7acb\u6642\u304a\u3088\u3073\u7d99\u7d9a\u7684\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u5bfe\u5fdc\u306b\u8ffd\u52a0\u30b3\u30b9\u30c8\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u00a0<\/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\u96d1\u306a\u624b\u7d9a\u304d\u306b\u3082\u5bfe\u5fdc\u3057\u3084\u3059\u3044\u305f\u3081\u3001\u8f38\u51fa\u4e8b\u696d\u306e\u898f\u6a21\u304c\u5927\u304d\u304f\u3001\u5341\u5206\u306a\u4f53\u5236\u3092\u6574\u3048\u3066\u3044\u308b\u4f01\u696d\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u00a0<\/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 );\">\u4e8b\u52d9\u8ca0\u62c5\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u4f53\u5236\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3002 \u4e00\u65b9\u3001FDII\u306f\u3001\u00a0<\/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 );\">\u5225\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u5fc5\u8981\u304c\u306a\u3044\u305f\u3081\u3001\u91cd\u8996\u3059\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u3088\u308a\u30b3\u30b9\u30c8\u52b9\u7387\u306e\u9ad8\u3044\u9078\u629e\u80a2\u3068\u306a\u308a\u307e\u3059\u3002\u00a0<\/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\u5411\u3051\u306e\u30b5\u30fc\u30d3\u30b9\u3084\u7121\u5f62\u5546\u54c1\u306a\u3069\u306e\u8ca9\u58f2<\/span><\/p><p>\u00a0<\/p><p><b>\u4eca\u5f8c\u306e\u7a0e\u5236\u4e0a\u306e\u691c\u8a0e\u4e8b\u9805<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 );\">IC-DISC\u3067\u306f\u3001\u6240\u5f97\u306e\u7e70\u5ef6\u3079\u304c\u53ef\u80fd\u3067\u3001\u914d\u5f53\u306b\u5bfe\u3059\u308b\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u306b\u3088\u308b\u30e1\u30ea\u30c3\u30c8\u3082\u5f97\u3089\u308c\u307e\u3059\u00a0<\/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 );\">\u9577\u671f\u7684\u306a\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u7b56\u3068\u3057\u3066\u9b45\u529b\u7684\u306a\u9078\u629e\u80a2\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u8907\u96d1\u3055\u304b\u3089\u3001\u00a0<\/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 );\">\u5c0f\u898f\u6a21\u306a\u8f38\u51fa\u4f01\u696d\u3084\u8f38\u51fa\u4e8b\u696d\u306e\u898f\u6a21\u304c\u9650\u3089\u308c\u3066\u3044\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u3082\u6709\u7528\u3067\u3059\u3002\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u3001\u00a0<\/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\u88fd\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u8f38\u51fa\u62e1\u5927\u3092\u898b\u8fbc\u3080\u4f01\u696d\u306b\u3068\u3063\u3066\u3001FDII\u63a7\u9664\u306f\u3088\u308a\u00a0<\/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 );\">\u3088\u308a\u76f4\u63a5\u7684\u3067\u5c0e\u5165\u3057\u3084\u3059\u3044\u9078\u629e\u80a2\u3067\u3059\u30022025\u5e74\u4ee5\u964d\u306f\u63a7\u9664\u7387\u304c\u82e5\u5e72\u4f4e\u4e0b\u3057\u307e\u3059\u304c\u3001\u305d\u308c\u3067\u3082\u00a0<\/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 );\">\u901a\u5e38\u306e\u6cd5\u4eba\u7a0e\u7387\u3068\u6bd4\u3079\u3066\u3001\u5927\u5e45\u306a\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/span><\/p><p>\u00a0<\/p><p><b>\u696d\u7a2e\u5225\u306e\u7559\u610f\u70b9<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 );\">IC-DISC\u306f\u3001\u88fd\u9020\u696d\u3084\u8fb2\u696d\u306a\u3069\u306e\u696d\u7a2e\u306b\u7279\u306b\u6709\u5229\u3067\u3059\u00a0<\/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 );\">\u5378\u58f2\u696d\u306a\u3069\u3001\u6d77\u5916\u5e02\u5834\u306b\u6709\u5f62\u5546\u54c1\u3092\u8f38\u51fa\u3059\u308b\u4f01\u696d\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u4e00\u65b9\u3001FDII\u306b\u3088\u308b\u7a0e\u5236\u512a\u9047\u306f\u3001\u00a0<\/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 );\">\u7279\u306b\u3001\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306a\u3069\u306e\u696d\u7a2e\u3067\u306f\u3001\u00a0<\/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 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--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\u3067\u306b\u6d77\u5916\u5e02\u5834\u306b\u88fd\u54c1\u3092\u8f38\u51fa\u3057\u3066\u3044\u308b\u4f01\u696d\u3001\u307e\u305f\u306f\u7a0e\u52d9\u4e0a\u306e\u00a0<\/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 );\">\u8f38\u51fa\u306b\u4f34\u3046\u7a0e\u52d9\u4e0a\u306e\u5f71\u97ff\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u5834\u5408\u3082\u3001\u4eca\u304c\u884c\u52d5\u3092\u8d77\u3053\u3059\u7d76\u597d\u306e\u6a5f\u4f1a\u3067\u3059\u3002\u305c\u3072\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\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>IC-DISC\u3068FDII\u306e\u3069\u3061\u3089\u304c\u81ea\u793e\u306b\u9069\u3057\u3066\u3044\u308b\u304b\u5206\u304b\u3089\u306a\u3044\u65b9\u3078\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u4e21\u5236\u5ea6\u306e\u4e3b\u306a\u9055\u3044\u3092\u6574\u7406\u3057\u3001\u7c73\u56fd\u306e\u8f38\u51fa\u4f01\u696d\u304c\u9069\u5207\u306a\u5224\u65ad\u3092\u3059\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\n\n\u7a0e\u52d9\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u6700\u5927\u9650\u306b\u6d3b\u7528\u3057\u305f\u3044\u7c73\u56fd\u306e\u8f38\u51fa\u4f01\u696d\u306f\u3001\u81ea\u793e\u306e\u4e8b\u696d\u5185\u5bb9\u3084\u30cb\u30fc\u30ba\u306b\u3069\u306e\u8f38\u51fa\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\uff08IC-DISC\u307e\u305f\u306fFDII\uff09\u304c\u9069\u3057\u3066\u3044\u308b\u304b\u3092\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\n\n\u4e21\u5236\u5ea6\u306b\u306f\u305d\u308c\u305e\u308c\u7570\u306a\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u3001\u3069\u3061\u3089\u3092\u9078\u629e\u3059\u3079\u304d\u304b\u306f\u3001\u4e8b\u696d\u306e\u5185\u5bb9\u3084\u6d77\u5916\u5e02\u5834\u3067\u306e\u5c55\u958b\u65b9\u6cd5\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u9069\u5207\u306a\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u8ca0\u62c5\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3057\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u5e02\u5834\u306b\u304a\u3051\u308b\u7af6\u4e89\u529b\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\n\nIC-DISC\u3092\u691c\u8a0e\u3059\u308b\u969b\u306e\u30dd\u30a4\u30f3\u30c8\n\nInterest Charge Domestic International Sales Corporation\uff08IC-DISC\uff09\u5236\u5ea6\u306f\u3001\u7c73\u56fd\u3067\u88fd\u9020\u3001\u751f\u7523\u3001\u307e\u305f\u306f\u683d\u57f9\u3055\u308c\u305f\u5546\u54c1\u3092\u8f38\u51fa\u3059\u308b\u7c73\u56fd\u4f01\u696d\u5411\u3051\u306b\u8a2d\u3051\u3089\u308c\u305f\u3001\u5b9f\u7e3e\u306e\u3042\u308b\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3067\u3059\u3002\n\nIC-DISC\u306b\u306f\u4e3b\u306b2\u3064\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u30021\u3064\u306f\u7a0e\u8ca0\u62c5\u306e\u7e70\u308a\u5ef6\u3079\u3001\u3082\u30461\u3064\u306f\u901a\u5e38\u6240\u5f97\u3092\u3001\u3088\u308a\u4f4e\u3044\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u9069\u683c\u914d\u5f53\u6240\u5f97\u3078\u8ee2\u63db\u3067\u304d\u308b\u3053\u3068\u3067\u3059\u3002\n\nIC-DISC\u306e\u4ed5\u7d44\u307f\u3067\u306f\u3001\u4f01\u696d\u3068\u306f\u5225\u306e\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3001\u305d\u306e\u6cd5\u4eba\u3092\u30b3\u30df\u30c3\u30b7\u30e7\u30f3\u30a8\u30fc\u30b8\u30a7\u30f3\u30c8\u3068\u3057\u3066\u6a5f\u80fd\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u6cd5\u4eba\u306f\u3001\u4f01\u696d\u306e\u8f38\u51fa\u58f2\u4e0a\u9ad8\u306e\u4e00\u5b9a\u5272\u5408\u3092\u57fa\u6e96\u3068\u3057\u3066\u30b3\u30df\u30c3\u30b7\u30e7\u30f3\u3092\u53d7\u3051\u53d6\u308b\u305f\u3081\u3001\u89aa\u4f1a\u793e\u306e\u8ab2\u7a0e\u6240\u5f97\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\n\n\u4e00\u65b9\u3067\u3001IC-DISC\u306e\u5c0e\u5165\u306b\u306f\u4e00\u5b9a\u306e\u8907\u96d1\u3055\u3068\u30b3\u30b9\u30c8\u304c\u4f34\u3046\u305f\u3081\u3001\u5229\u7528\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u306f\u3053\u308c\u3089\u3092\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\n\nIC-DISC\u3092\u5229\u7528\u3059\u308b\u306b\u306f\u3001\u5225\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u8a2d\u7acb\u8cbb\u7528\u306b\u52a0\u3048\u3066\u7d99\u7d9a\u7684\u306a\u904b\u55b6\u30b3\u30b9\u30c8\u3082\u767a\u751f\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u72ec\u7acb\u3057\u305f\u5e33\u7c3f\u306e\u4f5c\u6210\u3001\u5225\u9014\u306e\u7a0e\u52d9\u7533\u544a\u3001IC-DISC\u306b\u9069\u7528\u3055\u308c\u308b\u898f\u5247\u3078\u306e\u6e96\u62e0\u306a\u3069\u304c\u5fc5\u8981\u3067\u3059\u3002\n\n\u3053\u3046\u3057\u305f\u4e8b\u52d9\u8ca0\u62c5\u304c\u3042\u308b\u305f\u3081\u3001IC-DISC\u306f\u3001\u8ffd\u52a0\u306e\u7ba1\u7406\u30b3\u30b9\u30c8\u3092\u5438\u53ce\u3067\u304d\u308b\u898f\u6a21\u306e\u5927\u304d\u3044\u4f01\u696d\u3084\u3001\u8f38\u51fa\u4e8b\u696d\u306e\u898f\u6a21\u304c\u5927\u304d\u3044\u4f01\u696d\u306b\u9069\u3057\u3066\u3044\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\n\nIC-DISC\u304c\u53d7\u3051\u53d6\u308b\u30b3\u30df\u30c3\u30b7\u30e7\u30f3\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u65b9\u6cd5\u306b\u306f\u3001\u6b21\u306e3\u3064\u304c\u3042\u308a\u307e\u3059\u3002\n\n4\uff05\u7dcf\u53ce\u5165\u65b9\u5f0f\uff084% Gross Receipts Method\uff09\uff1a\nIC-DISC\u304c\u8f38\u51fa\u7dcf\u53ce\u5165\u306e4\uff05\u3092\u56fa\u5b9a\u30b3\u30df\u30c3\u30b7\u30e7\u30f3\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u65b9\u5f0f\u3067\u3059\u3002\n\n50-50\u5408\u7b97\u8ab2\u7a0e\u6240\u5f97\u65b9\u5f0f\uff0850-50 Combined Taxable Income Method\uff09\uff1a\n\u89aa\u4f1a\u793e\u3068IC-DISC\u306e\u5408\u7b97\u8ab2\u7a0e\u6240\u5f97\u306e50\uff05\u3092\u57fa\u6e96\u3068\u3057\u3066\u30b3\u30df\u30c3\u30b7\u30e7\u30f3\u3092\u7b97\u5b9a\u3059\u308b\u65b9\u5f0f\u3067\u3059\u3002\n\nSection 482\u65b9\u5f0f\uff08\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u65b9\u5f0f\uff09\uff1a\n\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u57fa\u3065\u304f\u65b9\u6cd5\u3067\u3001\u4e00\u822c\u7684\u306b\u306f\u3042\u307e\u308a\u5229\u7528\u3055\u308c\u307e\u305b\u3093\u304c\u3001\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306b\u57fa\u3065\u3044\u3066\u30b3\u30df\u30c3\u30b7\u30e7\u30f3\u3092\u8a2d\u5b9a\u3067\u304d\u307e\u3059\u3002\n\n\u901a\u5e38\u306e\u58f2\u4e0a\u304b\u3089\u5f97\u3089\u308c\u308b\u6240\u5f97\u3092\u9069\u683c\u914d\u5f53\u6240\u5f97\u3078\u8ee2\u63db\u3067\u304d\u308b\u305f\u3081\u3001\u914d\u5f53\u306b\u5bfe\u3059\u308b\u512a\u9047\u7a0e\u7387\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\n\n\u305f\u3060\u3057\u3001IC-DISC\u306b\u95a2\u3059\u308b\u7c73\u56fd\u7a0e\u6cd5\u3084\u898f\u5247\u3092\u9075\u5b88\u3059\u308b\u305f\u3081\u306b\u306f\u4e00\u5b9a\u306e\u4e8b\u52d9\u8ca0\u62c5\u304c\u4f34\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4f01\u696d\u306e\u898f\u6a21\u3084\u7d44\u7e54\u5f62\u614b\u306b\u3088\u3063\u3066\u306f\u3001\u3053\u3046\u3057\u305f\u8ca0\u62c5\u304c\u7a0e\u52d9\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u4e0a\u56de\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\n\nFDII\u3092\u691c\u8a0e\u3059\u308b\u969b\u306e\u30dd\u30a4\u30f3\u30c8\n\n\u4e00\u65b9\u3001Foreign-Derived Intangible Income\uff08FDII\uff09\u5236\u5ea6\u306f\u3001\u591a\u304f\u306e\u7c73\u56fd\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u3088\u308a\u30b7\u30f3\u30d7\u30eb\u3067\u5229\u7528\u3057\u3084\u3059\u3044\u7a0e\u5236\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u63d0\u4f9b\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002\n\nIC-DISC\u3068\u306f\u7570\u306a\u308a\u3001FDII\u3067\u306f\u5225\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u6d77\u5916\u5411\u3051\u306e\u8ca9\u58f2\u3084\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u304b\u3089\u5f97\u3089\u308c\u308b\u4e00\u5b9a\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u3001\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\n\n\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4f01\u696d\u306f\u3001Foreign-Derived Intangible Income\u306e37.5\uff05\u3092\u63a7\u9664\u3067\u304d\u308b\u305f\u3081\u3001\u8a72\u5f53\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u7387\u3092\u901a\u5e38\u306e\u6cd5\u4eba\u7a0e\u738721\uff05\u304b\u308913.125\uff05\u307e\u3067\u5f15\u304d\u4e0b\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\n\nFDII\u306f\u3001\u77e5\u7684\u8ca1\u7523\u3001\u7279\u8a31\u3001\u5546\u6a19\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306a\u3069\u306e\u7121\u5f62\u8cc7\u7523\u306b\u95a2\u9023\u3059\u308b\u6240\u5f97\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7121\u5f62\u306e\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u6d77\u5916\u5e02\u5834\u3078\u63d0\u4f9b\u3059\u308b\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u4f01\u696d\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u4f01\u696d\u3001\u30b5\u30fc\u30d3\u30b9\u696d\u306a\u3069\u306b\u7279\u306b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\n\n\u305f\u3068\u3048\u3070\u3001\u6d77\u5916\u306e\u9867\u5ba2\u306b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u8ca9\u58f2\u3059\u308b\u4f01\u696d\u3084\u3001\u6d77\u5916\u3067\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u4f01\u696d\u306f\u3001\u3053\u306e\u63a7\u9664\u3092\u5229\u7528\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\n\n\u305f\u3060\u3057\u3001FDII\u306e\u63a7\u9664\u7387\u306f2025\u5e74\u4ee5\u964d\u5f15\u304d\u4e0b\u3052\u3089\u308c\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u63a7\u9664\u7387\u306f21.875\uff05\u3068\u306a\u308a\u3001\u9069\u683c\u6240\u5f97\u306b\u5bfe\u3059\u308b\u5b9f\u52b9\u7a0e\u7387\u306f16.4\uff05\u3068\u306a\u308a\u307e\u3059\u3002\n\n\u305d\u308c\u3067\u3082\u7a0e\u52d9\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u306e\u5909\u66f4\u306f\u9577\u671f\u7684\u306a\u7a0e\u52d9\u8a08\u753b\u3092\u7acb\u3066\u308b\u969b\u306b\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\n\n\u9069\u5207\u306a\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3001\u4f01\u696d\u306e\u7af6\u4e89\u529b\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u30b0\u30ed\u30fc\u30d0\u30eb\u5e02\u5834\u3067\u81ea\u793e\u306b\u3068\u3063\u3066\u3069\u306e\u5236\u5ea6\u304c\u9069\u3057\u3066\u3044\u308b\u306e\u304b\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002\n\nIC-DISC\u3068FDII\u3092\u9078\u629e\u3059\u308b\u969b\u306e\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8\n\nIC-DISC\u3068FDII\u306e\u3069\u3061\u3089\u3092\u9078\u629e\u3059\u308b\u304b\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u306f\u3001\u8f38\u51fa\u3059\u308b\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u7a2e\u985e\u3001\u4e8b\u696d\u898f\u6a21\u3084\u7d44\u7e54\u5f62\u614b\u3001\u4eca\u5f8c\u306e\u6210\u9577\u8a08\u753b\u306a\u3069\u3001\u8907\u6570\u306e\u8981\u7d20\u3092\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\n\n\u4ee5\u4e0b\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u53c2\u8003\u306b\u3001\u81ea\u793e\u306b\u9069\u3057\u305f\u5236\u5ea6\u3092\u691c\u8a0e\u3057\u3066\u304f\u3060\u3055\u3044\u3002\n\n\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u7a2e\u985e\n\nIC-DISC\u306f\u3001\u7c73\u56fd\u5185\u3067\u88fd\u9020\u3001\u683d\u57f9\u3001\u751f\u7523\u3057\u305f\u6709\u5f62\u306e\u5546\u54c1\u3092\u6d77\u5916\u5e02\u5834\u3078\u8f38\u51fa\u3059\u308b\u4f01\u696d\u306b\u7279\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u88fd\u9020\u696d\u3001\u8fb2\u696d\u3001\u98df\u54c1\u88fd\u9020\u306a\u3069\u306e\u696d\u7a2e\u3068\u306e\u76f8\u6027\u304c\u826f\u3044\u5236\u5ea6\u3067\u3059\u3002\n\n\u4e00\u65b9\u3001FDII\u306f\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3001\u77e5\u7684\u8ca1\u7523\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306a\u3069\u3001\u4e3b\u306b\u7121\u5f62\u8cc7\u7523\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u6d77\u5916\u3078\u63d0\u4f9b\u3059\u308b\u4f01\u696d\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u4f01\u696d\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u4f01\u696d\u3001\u77e5\u7684\u8ca1\u7523\u3092\u4e2d\u5fc3\u3068\u3059\u308b\u4e8b\u696d\u306a\u3069\u306b\u9069\u3057\u305f\u9078\u629e\u80a2\u3068\u306a\u308a\u307e\u3059\u3002\n\n\u8907\u96d1\u3055\u3068\u30b3\u30b9\u30c8\n\nIC-DISC\u306f\u3001\u6240\u5f97\u3092\u914d\u5f53\u6240\u5f97\u3078\u8ee2\u63db\u3059\u308b\u3053\u3068\u3067\u3001\u3088\u308a\u5927\u304d\u306a\u7a0e\u52d9\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u5f97\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u4e00\u65b9\u3001\u5225\u6cd5\u4eba\u306e\u8a2d\u7acb\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u8a2d\u7acb\u8cbb\u7528\u3084\u7d99\u7d9a\u7684\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u5bfe\u5fdc\u306a\u3069\u306e\u8ffd\u52a0\u30b3\u30b9\u30c8\u304c\u767a\u751f\u3057\u307e\u3059\u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