{"id":2735,"date":"2025-05-03T00:16:02","date_gmt":"2025-05-02T15:16:02","guid":{"rendered":"https:\/\/www.forest-and-company.com\/?p=2735"},"modified":"2025-05-04T17:12:06","modified_gmt":"2025-05-04T08:12:06","slug":"%e3%83%8a%e3%83%9f%e3%83%93%e3%82%a2%e5%85%b1%e5%92%8c%e5%9b%bd%e3%81%ae%e6%b3%95%e4%ba%ba%e3%83%bb%e4%bc%9a%e8%a8%88%e7%9b%a3%e6%9f%bb%e3%83%bb%e7%a8%8e%e5%8a%b4%e5%8b%99%e7%ad%89%e3%81%ae%e5%9f%ba","status":"publish","type":"post","link":"https:\/\/www.forest-and-company.com\/?p=2735","title":{"rendered":"\u30ca\u30df\u30d3\u30a2\u5171\u548c\u56fd\u306e\u6cd5\u4eba\u30fb\u4f1a\u8a08\u76e3\u67fb\u30fb\u7a0e\u52b4\u52d9\u7b49\u306e\u57fa\u672c\u60c5\u5831"},"content":{"rendered":"\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<figure class=\"wp-block-embed is-type-wp-embed is-provider-forest-amp-co wp-block-embed-forest-amp-co\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"ARLTGLUBae\"><a href=\"https:\/\/www.forest-and-company.com\/?page_id=2755\">\u30ca\u30df\u30d3\u30a2\u5171\u548c\u56fd<\/a><\/blockquote><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\u30ca\u30df\u30d3\u30a2\u5171\u548c\u56fd&#8221; &#8212; Forest&amp;Co.\" src=\"https:\/\/www.forest-and-company.com\/?page_id=2755&#038;embed=true#?secret=O0qlsedNeE#?secret=ARLTGLUBae\" data-secret=\"ARLTGLUBae\" width=\"525\" height=\"296\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n<\/div><\/div>\n\n\n\n<figure class=\"wp-block-embed is-type-wp-embed is-provider-forest-amp-co wp-block-embed-forest-amp-co\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"FnAP6eDiq0\"><a href=\"https:\/\/www.forest-and-company.com\/?page_id=2758\">\u30a2\u30d5\u30ea\u30ab\u5404\u56fd\u306e\u60c5\u5831<\/a><\/blockquote><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\u30a2\u30d5\u30ea\u30ab\u5404\u56fd\u306e\u60c5\u5831&#8221; &#8212; Forest&amp;Co.\" src=\"https:\/\/www.forest-and-company.com\/?page_id=2758&#038;embed=true#?secret=HO7GULz6Ib#?secret=FnAP6eDiq0\" data-secret=\"FnAP6eDiq0\" width=\"525\" height=\"296\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<h1 class=\"wp-block-heading has-text-color has-link-color wp-elements-069b1a7875d487e12110648aeba8839e\" style=\"color:#029676\"><strong>1. \u56fd\u5bb6\u57fa\u672c\u60c5\u5831<\/strong><\/h1>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-64989fb1 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group is-content-justification-center is-nowrap is-layout-flex wp-container-core-group-is-layout-46403f35 wp-block-group-is-layout-flex\">\n<figure class=\"wp-block-image size-medium is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"200\" src=\"https:\/\/www.forest-and-company.com\/wp-content\/uploads\/2025\/05\/image-3-300x200.png\" alt=\"\" class=\"wp-image-2741\" style=\"width:83px;height:auto\" srcset=\"https:\/\/www.forest-and-company.com\/wp-content\/uploads\/2025\/05\/image-3-300x200.png 300w, https:\/\/www.forest-and-company.com\/wp-content\/uploads\/2025\/05\/image-3-1024x683.png 1024w, https:\/\/www.forest-and-company.com\/wp-content\/uploads\/2025\/05\/image-3-768x512.png 768w, https:\/\/www.forest-and-company.com\/wp-content\/uploads\/2025\/05\/image-3.png 1200w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center has-text-color has-link-color wp-elements-250dc5708bd09bbc09061684098e58ef\" style=\"color:#0989b1\">\u30ca\u30df\u30d3\u30a2\u5171\u548c\u56fd<\/h2>\n<\/div>\n<\/div>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"980\" data-id=\"2739\" src=\"https:\/\/www.forest-and-company.com\/wp-content\/uploads\/2025\/05\/image-1-1024x980.png\" alt=\"\" class=\"wp-image-2739\" style=\"width:347px;height:auto\" srcset=\"https:\/\/www.forest-and-company.com\/wp-content\/uploads\/2025\/05\/image-1-1024x980.png 1024w, https:\/\/www.forest-and-company.com\/wp-content\/uploads\/2025\/05\/image-1-300x287.png 300w, https:\/\/www.forest-and-company.com\/wp-content\/uploads\/2025\/05\/image-1-768x735.png 768w, https:\/\/www.forest-and-company.com\/wp-content\/uploads\/2025\/05\/image-1.png 1328w\" sizes=\"auto, (max-width: 767px) 89vw, (max-width: 1000px) 54vw, (max-width: 1071px) 543px, 580px\" \/><\/figure>\n<\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u56fd\u540d\uff08\u65e5\u672c\u8a9e\u30fb\u82f1\u8a9e\u30fb\u73fe\u5730\u8a9e\uff09<\/strong><br>\u3000\u30ca\u30df\u30d3\u30a2\u5171\u548c\u56fd (Republic of Namibia)<br>\u3000\u30a2\u30d5\u30ea\u30ab\u30fc\u30f3\u30b9\u8a9e\u8868\u8a18\uff1aRepubliek van Namibi\u00eb<br><\/li>\n\n\n\n<li><strong>\u9996\u90fd<\/strong><br>\u3000\u30a6\u30a3\u30f3\u30c8\u30d5\u30c3\u30af (Windhoek)<br><\/li>\n\n\n\n<li><strong>\u4eba\u53e3\u30fb\u4e3b\u8981\u90fd\u5e02<\/strong><br>\u30002023\u5e74\u6642\u70b9\u306e\u63a8\u8a08\u4eba\u53e3\u306f\u7d04260\u4e07\u4eba<br>\u3000\u4e3b\u8981\u90fd\u5e02\u306f\u30a6\u30a3\u30f3\u30c8\u30d5\u30c3\u30af\u3001\u30ef\u30eb\u30d3\u30b9\u30d9\u30a4\u3001\u30b9\u30ef\u30b3\u30d7\u30e0\u30f3\u30c8\u306a\u3069<br><\/li>\n\n\n\n<li><strong>\u516c\u7528\u8a9e<\/strong><br>\u3000\u82f1\u8a9e<br><\/li>\n\n\n\n<li><strong>\u901a\u8ca8\u30fb\u70ba\u66ff\u30ec\u30fc\u30c8\uff08ZAR\u30fbJPY\u63db\u7b97\uff09<\/strong><br>\u3000\u901a\u8ca8\u306f\u30ca\u30df\u30d3\u30a2\u30fb\u30c9\u30eb (Namibian Dollar, NAD)<br>\u3000\u5b9f\u969b\u306b\u306f\u5357\u30a2\u30d5\u30ea\u30ab\u30fb\u30e9\u30f3\u30c9 (South African Rand, ZAR) \u3068\u7b49\u4fa1\u30ec\u30fc\u30c8\u3067\u9023\u52d5\u3057\u3066\u6d41\u901a\u3057\u3066\u3044\u308b<br>\u30002023\u5e74\u6642\u70b9\u3067\u306e\u53c2\u8003\u30ec\u30fc\u30c8\u306f 1 ZAR \u2252 1 NAD\u30011 ZAR \u2252 7.3 JPY<br><\/li>\n\n\n\n<li><strong>\u7d4c\u6e08\u6307\u6a19\uff08GDP\u3001\u6210\u9577\u7387\u3001\u30a4\u30f3\u30d5\u30ec\u7387\uff09<\/strong><br>\u3000GDP\uff082023\u5e74\u63a8\u8a08\uff09\uff1a\u7d04140\u5104\u301c150\u5104\u7c73\u30c9\u30eb<br>\u3000GDP\u6210\u9577\u7387\uff082023\u5e74\u63a8\u8a08\uff09\uff1a\u7d043%\u524d\u5f8c<br>\u3000\u30a4\u30f3\u30d5\u30ec\u7387\uff082023\u5e74\u63a8\u8a08\uff09\uff1a\u7d045%\u524d\u5f8c<br><\/li>\n\n\n\n<li><strong>\u65e5\u672c\u3068\u306e\u5916\u4ea4\u95a2\u4fc2\u30fb\u9032\u51fa\u65e5\u7cfb\u4f01\u696d\u6570<\/strong><br>\u3000\u65e5\u672c\u3068\u306f\u72ec\u7acb\u76f4\u5f8c\u306e1990\u5e74\u306b\u56fd\u4ea4\u6a39\u7acb\u3002\u8fd1\u5e74\u306f\u8cc7\u6e90\u5206\u91ce\u3084\u6c34\u7523\u5206\u91ce\u3067\u5354\u529b\u95a2\u4fc2\u304c\u3042\u308b\u3002\u73fe\u5730\u306b\u9032\u51fa\u3057\u3066\u3044\u308b\u65e5\u7cfb\u4f01\u696d\u6570\u306f\u516c\u7684\u7d71\u8a08\u4e0a\u3067\u306f\u6570\u793e\u7a0b\u5ea6\u3068\u3055\u308c\u308b\u3002<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading has-text-color has-link-color wp-elements-79907b28b8e072010afbedab4c0bb925\" style=\"color:#029676\"><strong>2. \u6cd5\u4eba\u8a2d\u7acb\u5236\u5ea6<\/strong><\/h1>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u4e3b\u306a\u6cd5\u4eba\u5f62\u614b\uff08LLC\u3001PLC\u3001\u652f\u5e97\u3001\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u306a\u3069\uff09<\/strong><br>\u3000\u30ca\u30df\u30d3\u30a2\u306e\u6cd5\u4eba\u5f62\u614b\u306f\u4e3b\u306b\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3042\u308b\u3002<br>\u3000- Private Limited Company (PTY)<br>\u3000- Public Limited Company (Ltd)<br>\u3000- \u652f\u5e97 (Branch)<br>\u3000- \u99d0\u5728\u54e1\u4e8b\u52d9\u6240 (Representative Office)<br><\/li>\n\n\n\n<li><strong>\u5916\u8cc7\u898f\u5236\u306e\u6709\u7121\u3068\u4e0a\u9650<\/strong><br>\u3000\u4e00\u822c\u4e8b\u696d\u5206\u91ce\u306b\u3064\u3044\u3066\u7279\u6bb5\u306e\u5916\u8cc7\u898f\u5236\u306f\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u9271\u696d\u3084\u7279\u5b9a\u306e\u6226\u7565\u30bb\u30af\u30bf\u30fc\uff08\u5929\u7136\u8cc7\u6e90\u7b49\uff09\u3067\u306f\u653f\u5e9c\u306e\u8a31\u8a8d\u53ef\u304c\u5fc5\u8981\u3002\u8fb2\u5730\u6240\u6709\u306b\u3064\u3044\u3066\u306f\u5236\u9650\u304c\u3042\u308b\u3002<br><\/li>\n\n\n\n<li><strong>\u6700\u4f4e\u8cc7\u672c\u91d1\u8981\u4ef6<\/strong><br>\u3000Private Limited Company, Public Limited Company\u3068\u3082\u306b\u6cd5\u5b9a\u306e\u6700\u4f4e\u8cc7\u672c\u91d1\u898f\u5b9a\u306f\u5b58\u5728\u3057\u306a\u3044\u3002\u305f\u3060\u3057\u4e8b\u696d\u898f\u6a21\u3084\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u8981\u4ef6\u306b\u3088\u308a\u5b9f\u8cea\u7684\u306b\u4e00\u5b9a\u306e\u8cc7\u672c\u91d1\u304c\u6c42\u3081\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u3002<br><\/li>\n\n\n\n<li><strong>\u767b\u8a18\u306e\u6d41\u308c\uff08\u6240\u8981\u65e5\u6570\u30fb\u5fc5\u8981\u66f8\u985e\uff09<\/strong><br>\u30001. \u4f1a\u793e\u540d\u79f0\u306e\u4e88\u7d04<br>\u30002. \u5b9a\u6b3e(Memorandum and Articles of Association)\u306e\u4f5c\u6210<br>\u30003. \u767b\u8a18\u7533\u8acb\u66f8\u306e\u63d0\u51fa<br>\u30004. \u767b\u8a18\u8a3c\u660e\u66f8(Certificate of Incorporation)\u306e\u53d6\u5f97<br>\u3000\u901a\u5e38\u3001\u66f8\u985e\u306b\u4e0d\u5099\u304c\u306a\u3051\u308c\u30702\u301c4\u9031\u9593\u7a0b\u5ea6\u3067\u767b\u8a18\u5b8c\u4e86\u3059\u308b\u3002\u5fc5\u8981\u66f8\u985e\u306f\u5b9a\u6b3e\u3001\u682a\u4e3b\u30fb\u53d6\u7de0\u5f79\u60c5\u5831\u3001\u4f1a\u793e\u6240\u5728\u5730\u8a3c\u660e\u66f8\u306a\u3069\u3002<br><\/li>\n\n\n\n<li><strong>\u516c\u8a3c\u30fb\u73fe\u5730\u6ede\u5728\u8981\u5426<\/strong><br>\u3000\u767a\u8d77\u4eba\u3084\u53d6\u7de0\u5f79\u304c\u5916\u56fd\u5728\u4f4f\u306e\u5834\u5408\u3001\u516c\u8a3c\u4eba\u8a8d\u8a3c\u3092\u53d7\u3051\u305f\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u8a2d\u7acb\u624b\u7d9a\u304d\u306e\u307f\u3067\u3042\u308c\u3070\u5fc5\u305a\u3057\u3082\u73fe\u5730\u6ede\u5728\u3092\u8981\u3057\u306a\u3044\u304c\u3001\u9280\u884c\u53e3\u5ea7\u958b\u8a2d\u3084\u30e9\u30a4\u30bb\u30f3\u30b9\u53d6\u5f97\u306a\u3069\u3067\u73fe\u5730\u8a2a\u554f\u304c\u4e8b\u5b9f\u4e0a\u671b\u307e\u3057\u3044\u3002<br><\/li>\n\n\n\n<li><strong>\u96fb\u5b50\u767b\u8a18\u53ef\u5426<\/strong><br>\u3000\u96fb\u5b50\u7533\u8acb\u5236\u5ea6\u306f\u6574\u5099\u6bb5\u968e\u306b\u3042\u308b\u3002\u57fa\u672c\u7684\u306b\u306f\u7269\u7406\u66f8\u985e\u30d9\u30fc\u30b9\u3067\u306e\u7533\u8acb\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u3044\u308b\u3002<br><\/li>\n\n\n\n<li><strong>\u767b\u8a18\u5148\u6a5f\u95a2\uff08\u653f\u5e9c\u6a5f\u95a2\u540d\u30fb\u30ea\u30f3\u30af\uff09<\/strong><br>\u3000\u30ca\u30df\u30d3\u30a2\u306b\u304a\u3051\u308b\u4f1a\u793e\u767b\u8a18\u306fBusiness and Intellectual Property Authority (BIPA) \u304c\u7ba1\u8f44\u3059\u308b\u3002<br><\/li>\n\n\n\n<li><strong>\u73fe\u5730\u4ee3\u7406\u4eba\uff08\u30ed\u30fc\u30ab\u30eb\u30c7\u30a3\u30ec\u30af\u30bf\u30fc\uff09\u306e\u5fc5\u8981\u6027<\/strong><br>\u3000\u30ca\u30df\u30d3\u30a2\u3067\u306f\u5916\u56fd\u4eba\u306e\u307f\u306e\u53d6\u7de0\u5f79\u69cb\u6210\u3067\u3082\u8a2d\u7acb\u53ef\u80fd\u3067\u3042\u308b\u3002\u4f1a\u793e\u8a2d\u7acb\u306b\u969b\u3057\u3066\u73fe\u5730\u5728\u4f4f\u8005\u3092\u53d6\u7de0\u5f79\u306b\u9078\u4efb\u3059\u308b\u6cd5\u7684\u7fa9\u52d9\u306f\u306a\u3044\u304c\u3001\u5b9f\u52d9\u4e0a\u306f\u9023\u7d61\u3084\u624b\u7d9a\u304d\u306e\u8fc5\u901f\u5316\u306e\u89b3\u70b9\u304b\u3089\u73fe\u5730\u4ee3\u7406\u4eba\u3092\u8d77\u7528\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3002<br><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading has-text-color has-link-color wp-elements-dc3dff2e80b96392bf9359753850e627\" style=\"color:#029676\"><strong>3. \u7a0e\u5236\u5ea6<\/strong><\/h1>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-4fc9f71de227d062611c07bd45669397\" style=\"color:#0989b1\">3-1. \u6cd5\u4eba\u7a0e<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u7a0e\u7387\uff08\u57fa\u672c\u30fb\u4e2d\u5c0f\u4f01\u696d\u512a\u9047\u30fb\u7279\u533a\u306a\u3069\uff09<\/strong><br>\u3000\u4e00\u822c\u4f01\u696d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u7387\u306f32%\u3002\u4e00\u90e8\u9271\u696d\uff08\u7279\u306b\u30c0\u30a4\u30e4\u30e2\u30f3\u30c9\u63a1\u6398\uff09\u306f\u66f4\u306b\u9ad8\u3044\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u3002\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u5927\u5e45\u306a\u512a\u9047\u306f\u660e\u6587\u5316\u3055\u308c\u3066\u3044\u306a\u3044\u304c\u3001\u5404\u7a2e\u63a7\u9664\u5236\u5ea6\u304c\u6574\u5099\u3055\u308c\u3066\u3044\u308b\u7279\u533a(Export Processing Zone, EPZ)\u3082\u3042\u308b\u3002<br><\/li>\n\n\n\n<li><strong>\u8ab2\u7a0e\u6240\u5f97\u306e\u5b9a\u7fa9<\/strong><br>\u3000\u30ca\u30df\u30d3\u30a2\u5c45\u4f4f\u4f01\u696d\u306f\u56fd\u5185\u5916\u6e90\u6cc9\u6240\u5f97\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u3002\u305f\u3060\u3057\u6e90\u6cc9\u5730\u4e3b\u7fa9\u3082\u90e8\u5206\u7684\u306b\u63a1\u7528\u3055\u308c\u3001\u5916\u56fd\u5b50\u4f1a\u793e\u914d\u5f53\u3084\u7279\u5b9a\u306e\u6d77\u5916\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u514d\u7a0e\u3084\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u3002<br><\/li>\n\n\n\n<li><strong>\u7e70\u8d8a\u63a7\u9664\u5236\u5ea6\uff08\u640d\u5931\u7e70\u8d8a\u3001\u7e70\u623b\u3057\uff09<\/strong><br>\u3000\u4e8b\u696d\u640d\u5931\u306e\u7e70\u8d8a\u3057\u306f\u4e00\u822c\u306b\u7121\u5236\u9650\u5e74\u6570\u8a8d\u3081\u3089\u308c\u308b\u304c\u3001\u7e70\u623b\u3057\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u89e3\u3055\u308c\u308b\uff08Namibia Income Tax Act, 24 of 1981 \u306b\u6e96\u62e0\uff09\u3002<br><\/li>\n\n\n\n<li><strong>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff08\u914d\u5f53\u30fb\u5229\u5b50\u30fb\u4f7f\u7528\u6599\uff09<\/strong><br>\u3000\u975e\u5c45\u4f4f\u8005\u3078\u652f\u6255\u308f\u308c\u308b\u914d\u5f53\u30fb\u5229\u5b50\u30fb\u4f7f\u7528\u6599\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3002\u4e00\u822c\u7684\u306a\u7a0e\u7387\u306f10\u301c20%\u3067\u3042\u308b\u304c\u3001\u652f\u6255\u5148\u306e\u5c45\u4f4f\u56fd\u3068\u306e\u79df\u7a0e\u6761\u7d04\u306b\u3088\u308a\u8efd\u6e1b\u307e\u305f\u306f\u514d\u9664\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u3002<br><\/li>\n\n\n\n<li><strong>\u79df\u7a0e\u6761\u7d04\uff08\u65e5\u672c\u3068\u306e\u6709\u7121\uff09<\/strong><br>\u30002023\u5e74\u6642\u70b9\u3067\u65e5\u672c\u3068\u306e\u4e8c\u91cd\u8ab2\u7a0e\u9632\u6b62\u6761\u7d04\u306f\u7de0\u7d50\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-bf67512411aa935e46a1619c069fb0f3\" style=\"color:#0989b1\">3-2. \u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u7a0e\u7387\uff08\u6a19\u6e96\u30fb\u8efd\u6e1b\u30fb\u514d\u7a0e\uff09<\/strong><br>\u3000\u6a19\u6e96\u7a0e\u7387\u306f15%\u3002\u533b\u7642\u54c1\u3084\u7279\u5b9a\u306e\u751f\u6d3b\u5fc5\u9700\u54c1\u306a\u3069\u4e00\u90e8\u8efd\u6e1b\u7a0e\u7387\u307e\u305f\u306f\u975e\u8ab2\u7a0e\u5bfe\u8c61\u304c\u5b58\u5728\u3059\u308b\u3002<br><\/li>\n\n\n\n<li><strong>\u767b\u9332\u7fa9\u52d9\uff08\u3057\u304d\u3044\u5024\uff09<\/strong><br>\u3000\u5e74\u9593\u58f2\u4e0a\u304c\u4e00\u5b9a\u984d\uff08\u901a\u5e38NAD 500,000\uff09\u3092\u8d85\u3048\u308b\u4e8b\u696d\u8005\u306f\u767b\u9332\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\u3002<br><\/li>\n\n\n\n<li><strong>\u7533\u544a\u983b\u5ea6\u3068\u65b9\u6cd5\uff08\u96fb\u5b50\u30fb\u7d19\uff09<\/strong><br>\u3000\u57fa\u672c\u7684\u306b2\u304b\u6708\u3054\u3068\u306e\u7533\u544a\u304c\u6c42\u3081\u3089\u308c\u308b\u3002\u96fb\u5b50\u7533\u544a\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165\u304c\u9032\u307f\u3064\u3064\u3042\u308b\u304c\u3001\u4e00\u90e8\u3067\u306f\u7d19\u30d9\u30fc\u30b9\u3067\u306e\u7533\u544a\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<br><\/li>\n\n\n\n<li><strong>\u8f38\u51fa\u514d\u7a0e\u30fb\u9084\u4ed8\u5236\u5ea6<\/strong><br>\u3000\u8f38\u51fa\u53d6\u5f15\u306f\u30bc\u30ed\u30ec\u30fc\u30c8\uff080%\uff09\u6271\u3044\u3068\u306a\u308a\u3001\u4ed5\u5165\u308c\u306b\u4fc2\u308bVAT\u306f\u9084\u4ed8\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3002<br><\/li>\n\n\n\n<li><strong>\u975e\u8ab2\u7a0e\u53d6\u5f15\u306e\u7bc4\u56f2<\/strong><br>\u3000\u91d1\u878d\u30b5\u30fc\u30d3\u30b9\u3001\u516c\u7684\u6a5f\u95a2\u3078\u306e\u7279\u5b9a\u30b5\u30fc\u30d3\u30b9\u3001\u6559\u80b2\u7b49\u304c\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u308b\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-6217fcdb7a9877a5157956c8f2dce5c0\" style=\"color:#0989b1\">3-3. \u500b\u4eba\u6240\u5f97\u7a0e<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6240\u5f97\u968e\u5c64\u3068\u7a0e\u7387<\/strong><br>\u3000\u7d2f\u9032\u8ab2\u7a0e\u65b9\u5f0f\u3092\u63a1\u7528\u3057\u3001\u6700\u9ad8\u7a0e\u7387\u306f37%\u3002\u4e00\u5b9a\u984d\u4ee5\u4e0b\u306e\u6240\u5f97\u306b\u306f0%\u304c\u9069\u7528\u3055\u308c\u308b\u3002<br><\/li>\n\n\n\n<li><strong>\u96c7\u7528\u8005\u30fb\u88ab\u96c7\u7528\u8005\u306e\u793e\u4f1a\u4fdd\u967a\u8ca0\u62c5<\/strong><br>\u3000\u30ca\u30df\u30d3\u30a2\u306e\u793e\u4f1a\u4fdd\u967a\u5236\u5ea6\u306f\u5305\u62ec\u7684\u306a\u3082\u306e\u3067\u306f\u306a\u3044\u304c\u3001\u5f93\u696d\u54e1\u30fb\u96c7\u7528\u4e3b\u306fNamibia Social Security Act\u306b\u57fa\u3065\u304f\u62e0\u51fa\u91d1\u3092\u8ca0\u62c5\u3059\u308b\u3002\u62e0\u51fa\u984d\u306f\u7d66\u4e0e\u306b\u5fdc\u3058\u3066\u5b9a\u3081\u3089\u308c\u308b\u3002<br><\/li>\n\n\n\n<li><strong>\u5e74\u672b\u8abf\u6574\u30fb\u78ba\u5b9a\u7533\u544a\u306e\u6709\u7121<\/strong><br>\u3000\u6e90\u6cc9\u5fb4\u53ce\u5236\u5ea6\u304c\u6574\u5099\u3055\u308c\u3066\u304a\u308a\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u6e90\u6cc9\u5fb4\u53ce\u3067\u7d0d\u7a0e\u304c\u5b8c\u7d50\u3059\u308b\u5834\u5408\u304c\u591a\u3044\u3002\u305f\u3060\u3057\u3001\u8907\u6570\u6240\u5f97\u3084\u4e00\u5b9a\u4ee5\u4e0a\u306e\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u306f\u500b\u5225\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3002<br><\/li>\n\n\n\n<li><strong>\u99d0\u5728\u54e1\u30fb\u5916\u56fd\u4eba\u3078\u306e\u8ab2\u7a0e\u53d6\u6271\uff08183\u65e5\u30eb\u30fc\u30eb\u7b49\uff09<\/strong><br>\u3000\u30ca\u30df\u30d3\u30a2\u306b183\u65e5\u4ee5\u4e0a\u6ede\u5728\u3059\u308b\u500b\u4eba\u306f\u5c45\u4f4f\u8005\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u4e16\u754c\u6240\u5f97\u306b\u5bfe\u3057\u8ab2\u7a0e\u3055\u308c\u308b\u3002183\u65e5\u672a\u6e80\u306e\u5834\u5408\u3001\u30ca\u30df\u30d3\u30a2\u6e90\u6cc9\u6240\u5f97\u306e\u307f\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3055\u308c\u308b\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-3ec3d6f651b252c8bd39b635f340e506\" style=\"color:#0989b1\">3-4. \u305d\u306e\u4ed6\u7a0e\u76ee<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5370\u7d19\u7a0e\u30fb\u53d6\u5f15\u7a0e<\/strong><br>\u3000\u7279\u5b9a\u306e\u6587\u66f8\uff08\u8b72\u6e21\u6587\u66f8\u7b49\uff09\u306b\u306f\u5370\u7d19\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3002<br><\/li>\n\n\n\n<li><strong>\u4e0d\u52d5\u7523\u8b72\u6e21\u7a0e\u30fb\u53d6\u5f97\u7a0e<\/strong><br>\u3000\u4e0d\u52d5\u7523\u8b72\u6e21\u306b\u969b\u3057\u3066\u8b72\u6e21\u7a0e (Transfer Duty) \u304c\u8ab2\u3055\u308c\u308b\u3002\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u3068\u3057\u3066\u306fStamp Duties Act\u306b\u57fa\u3065\u304f\u8ab2\u7a0e\u304c\u3042\u308b\u3002<br><\/li>\n\n\n\n<li><strong>\u81ea\u52d5\u8eca\u95a2\u9023\u7a0e\u30fb\u767b\u9332\u7a0e<\/strong><br>\u3000\u81ea\u52d5\u8eca\u306e\u767b\u9332\u306b\u969b\u3057\u3066\u767b\u9332\u7a0e\u3084\u74b0\u5883\u8ca0\u8377\u306b\u5fdc\u3058\u305f\u8ab2\u7a0e\u304c\u884c\u308f\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u3002<br><\/li>\n\n\n\n<li><strong>\u74b0\u5883\u7a0e\u30fb\u30ab\u30fc\u30dc\u30f3\u30bf\u30c3\u30af\u30b9\u306a\u3069\u7279\u6b8a\u7a0e\u5236<\/strong><br>\u3000\u74b0\u5883\u4fdd\u8b77\u76ee\u7684\u306e\u5404\u7a2e\u8ab2\u7a0e\u304c\u5b58\u5728\u3059\u308b\uff08\u7279\u5b9a\u88fd\u54c1\u306b\u5bfe\u3059\u308b\u74b0\u5883\u7a0e\u306a\u3069\uff09\u3002\u70ad\u7d20\u7a0e\u306e\u5c0e\u5165\u304c\u691c\u8a0e\u3055\u308c\u305f\u7d4c\u7def\u3082\u3042\u308b\u304c\u30012023\u5e74\u6642\u70b9\u3067\u306e\u6cd5\u5b9a\u5316\u306f\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading has-text-color has-link-color wp-elements-9a511e7102272253534a0bc0dfab79f5\" style=\"color:#029676\"><strong>4. \u4f1a\u8a08\u30fb\u76e3\u67fb\u5236\u5ea6<\/strong><\/h1>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\/\u73fe\u5730\u57fa\u6e96\uff09<\/strong><br>\u3000\u4e0a\u5834\u4f01\u696d\u3084\u516c\u7684\u5229\u5bb3\u95a2\u4fc2\u306e\u5f37\u3044\u4f01\u696d\u306b\u5bfe\u3057\u3066\u306fIFRS\u306e\u9069\u7528\u304c\u6c42\u3081\u3089\u308c\u308b\u3002\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306b\u306fIFRS for SMEs\u306e\u63a1\u7528\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002<br><\/li>\n\n\n\n<li><strong>\u5f37\u5236\u9069\u7528\u5bfe\u8c61\uff08\u5168\u4f01\u696d\/\u4e0a\u5834\u4f01\u696d\u7b49\uff09<\/strong><br>\u3000\u516c\u7684\u5229\u5bb3\u95a2\u4fc2\u3092\u6709\u3059\u308b\u4f01\u696d\uff08\u4e0a\u5834\u4f1a\u793e\u3001\u91d1\u878d\u6a5f\u95a2\u7b49\uff09\u306fIFRS\u3092\u5f37\u5236\u9069\u7528\u3059\u308b\u3002\u975e\u4e0a\u5834\u306e\u5c0f\u898f\u6a21\u4f01\u696d\u306f\u73fe\u5730\u57fa\u6e96\u53c8\u306fIFRS for SMEs\u3092\u9078\u629e\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3002<br><\/li>\n\n\n\n<li><strong>\u76e3\u67fb\u7fa9\u52d9\u306e\u6709\u7121\u3068\u57fa\u6e96\uff08\u58f2\u4e0a\u30fb\u8cc7\u7523\u30fb\u5f93\u696d\u54e1\u6570\u7b49\uff09<\/strong><br>\u3000Namibia Companies Act, 28 of 2004\u306b\u3088\u308a\u3001\u4e00\u5b9a\u898f\u6a21\u3092\u8d85\u3048\u308b\u4f01\u696d\u306b\u5bfe\u3057\u3066\u76e3\u67fb\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3002\u5177\u4f53\u7684\u306a\u58f2\u4e0a\u30fb\u8cc7\u7523\u57fa\u6e96\u306f\u7701\u4ee4\u3067\u6539\u6b63\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u3002<br><\/li>\n\n\n\n<li><strong>\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u767b\u9332\u8981\u4ef6<\/strong><br>\u3000Namibian Institute of Professional Accountants (NIPA)\u306a\u3069\u306e\u8077\u80fd\u56e3\u4f53\u3078\u306e\u767b\u9332\u304c\u5fc5\u8981\u3002\u76e3\u67fb\u696d\u52d9\u3092\u884c\u3046\u306b\u306f\u8ffd\u52a0\u8cc7\u683c\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<br><\/li>\n\n\n\n<li><strong>\u8ca1\u52d9\u8af8\u8868\u306e\u63d0\u51fa\u5148\u30fb\u516c\u8868\u7fa9\u52d9<\/strong><br>\u3000\u76e3\u67fb\u6e08\u8ca1\u52d9\u8af8\u8868\u306f\u4f1a\u793e\u767b\u8a18\u5f53\u5c40\uff08BIPA\uff09\u3084\u8ab2\u7a0e\u5f53\u5c40\u306b\u63d0\u51fa\u304c\u6c42\u3081\u3089\u308c\u308b\u3002\u4e0a\u5834\u4f01\u696d\u306f\u6295\u8cc7\u5bb6\u5411\u3051\u306b\u3082\u516c\u8868\u7fa9\u52d9\u3092\u8ca0\u3046\u3002<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading has-text-color has-link-color wp-elements-89f1c4d5c35dce9a6fdfc6397d81bb35\" style=\"color:#029676\"><strong>5. \u52b4\u52d9\u5236\u5ea6<\/strong><\/h1>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u96c7\u7528\u5951\u7d04\u306e\u5f62\u5f0f\uff08\u66f8\u9762\u7fa9\u52d9\u30fb\u8a66\u7528\u671f\u9593\uff09<\/strong><br>\u3000\u52b4\u50cd\u6cd5 (Labour Act, 11 of 2007) \u306b\u3088\u308a\u3001\u4e00\u5b9a\u671f\u9593\u4ee5\u4e0a\u306e\u96c7\u7528\u3067\u306f\u66f8\u9762\u306b\u3088\u308b\u5951\u7d04\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3002\u8a66\u7528\u671f\u9593\u306e\u4e0a\u9650\u306f\u901a\u5e386\u304b\u6708\u7a0b\u5ea6\u3068\u3055\u308c\u308b\u3002<br><\/li>\n\n\n\n<li><strong>\u6700\u4f4e\u8cc3\u91d1<\/strong><br>\u3000\u6cd5\u5b9a\u6700\u4f4e\u8cc3\u91d1\u304c\u696d\u7a2e\u5225\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3002\u5efa\u8a2d\u696d\u3084\u8fb2\u696d\u306a\u3069\u4e3b\u8981\u696d\u7a2e\u5411\u3051\u306b\u5177\u4f53\u984d\u304c\u7d30\u5206\u5316\u3055\u308c\u3066\u3044\u308b\u3002<br><\/li>\n\n\n\n<li><strong>\u5c31\u696d\u6642\u9593\u30fb\u6b8b\u696d\u898f\u5b9a<\/strong><br>\u30001\u65e58\u6642\u9593\u3001\u903140\u301c45\u6642\u9593\u7a0b\u5ea6\u304c\u4e00\u822c\u7684\u306a\u898f\u5b9a\u3002\u6b8b\u696d\u624b\u5f53\u306f\u901a\u5e38\u306e\u8cc3\u7387\u306e1.5\u500d\u4ee5\u4e0a\u3068\u3055\u308c\u308b\u3002<br><\/li>\n\n\n\n<li><strong>\u4f11\u6687\uff08\u6709\u7d66\u30fb\u75c5\u6c17\u30fb\u80b2\u5150\u306a\u3069\uff09<\/strong><br>\u3000\u6709\u7d66\u4f11\u6687\u306f\u5e74\u9593\u6700\u4f4e24\u52b4\u50cd\u65e5\uff08\u7d0420\u301c22\u55b6\u696d\u65e5\uff09\u7a0b\u5ea6\u4ed8\u4e0e\u3055\u308c\u308b\u3002\u75c5\u6c17\u4f11\u6687\u3001\u80b2\u5150\u4f11\u6687\uff08\u7523\u524d\u7523\u5f8c\u4f11\u6687\u3092\u542b\u3080\uff09\u306f\u5225\u9014\u306e\u898f\u5b9a\u306b\u5f93\u3046\u3002<br><\/li>\n\n\n\n<li><strong>\u89e3\u96c7\u624b\u7d9a\u304d\u3068\u88dc\u511f\uff08\u30ec\u30a4\u30aa\u30d5\u542b\u3080\uff09<\/strong><br>\u3000\u6b63\u5f53\u306a\u7406\u7531\u306a\u3057\u3067\u306e\u89e3\u96c7\u306f\u7981\u6b62\u3055\u308c\u3066\u304a\u308a\u3001\u30ec\u30a4\u30aa\u30d5\u306e\u969b\u306f\u5bfe\u8c61\u5f93\u696d\u54e1\u3084\u52b4\u50cd\u7d44\u5408\u3068\u5354\u8b70\u3057\u88dc\u511f\u91d1\u3092\u652f\u6255\u3046\u7fa9\u52d9\u304c\u3042\u308b\u3002\u88dc\u511f\u984d\u306f\u52e4\u7d9a\u5e74\u6570\u306b\u5fdc\u3058\u3066\u5b9a\u3081\u3089\u308c\u308b\u3002<br><\/li>\n\n\n\n<li><strong>\u52b4\u50cd\u4e89\u8b70\u5236\u5ea6\u30fb\u7d44\u5408\u306e\u5f71\u97ff<\/strong><br>\u3000\u7d44\u5408\u306e\u7d44\u7e54\u7387\u306f\u6bd4\u8f03\u7684\u9ad8\u304f\u3001\u52b4\u50cd\u4e89\u8b70\u306f\u52b4\u50cd\u7701\u304c\u8abf\u505c\u306b\u4e57\u308a\u51fa\u3059\u5236\u5ea6\u304c\u6574\u5099\u3055\u308c\u3066\u3044\u308b\u3002<br><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading has-text-color has-link-color wp-elements-0f9cf73ad2f4702c0f4b09568bc9170e\" style=\"color:#029676\"><strong>6. \u5916\u56fd\u4eba\u9032\u51fa\u4f01\u696d\u5411\u3051\u5236\u5ea6<\/strong><\/h1>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u7279\u533a\u30fb\u7d4c\u6e08\u7279\u533a\u5236\u5ea6\u306e\u6709\u7121<\/strong><br>\u3000Export Processing Zone (EPZ) \u3068\u547c\u3070\u308c\u308b\u5236\u5ea6\u304c\u5b58\u5728\u3057\u3001\u8f38\u51fa\u4fc3\u9032\u4f01\u696d\u306b\u5bfe\u3057\u3066\u95a2\u7a0e\u30fb\u6cd5\u4eba\u7a0e\u7b49\u306e\u512a\u9047\u304c\u4e0e\u3048\u3089\u308c\u308b\u3002<br><\/li>\n\n\n\n<li><strong>\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\uff08\u7a0e\u5236\u512a\u9047\u30fb\u88dc\u52a9\u91d1\uff09<\/strong><br>\u3000\u88fd\u9020\u696d\u3084\u89b3\u5149\u696d\u306a\u3069\u7279\u5b9a\u5206\u91ce\u3078\u306e\u6295\u8cc7\u306b\u5bfe\u3057\u3066\u3001\u6e1b\u7a0e\u3084\u514d\u7a0e\u671f\u9593\u306a\u3069\u306e\u512a\u9047\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u308b\u3002\u8fb2\u696d\u95a2\u9023\u3084\u74b0\u5883\u4fdd\u8b77\u95a2\u9023\u306e\u88dc\u52a9\u91d1\u3082\u5b58\u5728\u3059\u308b\u3002<br><\/li>\n\n\n\n<li><strong>\u6295\u8cc7\u5e81\u7b49\u306e\u30b5\u30dd\u30fc\u30c8\u4f53\u5236<\/strong><br>\u3000Namibia Investment Promotion and Development Board\uff08NIPDB\uff09\u304c\u5916\u56fd\u6295\u8cc7\u5bb6\u5411\u3051\u306e\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u3002<br><\/li>\n\n\n\n<li><strong>\u99d0\u5728\u54e1\u30d3\u30b6\u5236\u5ea6\u3068\u5fc5\u8981\u66f8\u985e<\/strong><br>\u3000\u5916\u56fd\u4eba\u99d0\u5728\u54e1\u306f\u5c31\u52b4\u30d3\u30b6\uff08Work Permit\uff09\u306e\u53d6\u5f97\u304c\u5fc5\u9808\u3068\u306a\u308b\u3002\u96c7\u7528\u5951\u7d04\u66f8\u3001\u4f1a\u793e\u63a8\u85a6\u72b6\u3001\u5065\u5eb7\u8a3a\u65ad\u66f8\u3001\u72af\u7f6a\u7d4c\u6b74\u8a3c\u660e\u66f8\u306a\u3069\u304c\u5fc5\u8981\u3002\u671f\u9593\u66f4\u65b0\u306f\u901a\u5e382\u5e74\u3054\u3068\u306b\u884c\u3046\u3002<br><\/li>\n\n\n\n<li><strong>\u5916\u8ca8\u898f\u5236\uff08\u9001\u91d1\u30fb\u8cc7\u91d1\u79fb\u52d5\uff09<\/strong><br>\u3000\u30ca\u30df\u30d3\u30a2\u30fb\u30c9\u30eb\u306f\u5357\u30a2\u30d5\u30ea\u30ab\u30fb\u30e9\u30f3\u30c9\u306b\u9023\u52d5\u3057\u3066\u304a\u308a\u3001\u5b9f\u8cea\u7684\u306b\u901a\u8ca8\u7d71\u5408\u570f\u5185\u3067\u306e\u79fb\u52d5\u306f\u5236\u9650\u304c\u5c11\u306a\u3044\u3002\u6d77\u5916\u9001\u91d1\u306b\u306f\u4e2d\u592e\u9280\u884c\u306e\u7ba1\u7406\u4e0b\u3067\u4e00\u5b9a\u306e\u5831\u544a\u7fa9\u52d9\u304c\u3042\u308b\u3002<br><\/li>\n\n\n\n<li><strong>\u6d77\u5916\u672c\u793e\u3068\u306e\u5951\u7d04\u30fb\u8cb8\u4ed8\u91d1\u3078\u306e\u5236\u9650<\/strong><br>\u3000\u95a2\u9023\u8005\u9593\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u3002\u8cb8\u4ed8\u91d1\u306b\u5bfe\u3059\u308b\u5916\u8ca8\u9001\u91d1\u3082\u4e00\u90e8\u3067\u8a31\u8a8d\u53ef\u3084\u5831\u544a\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<br><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading has-text-color has-link-color wp-elements-d2917bdd4f196964229002d2917a9308\" style=\"color:#029676\"><strong>7. \u91d1\u878d\u30fb\u8cc7\u91d1\u8abf\u9054\u5236\u5ea6<\/strong><\/h1>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u9280\u884c\u53e3\u5ea7\u958b\u8a2d\u624b\u7d9a\u304d\uff08\u5916\u56fd\u4f01\u696d\/\u5916\u56fd\u4eba\uff09<\/strong><br>\u3000\u30ca\u30df\u30d3\u30a2\u56fd\u5185\u3067\u306e\u9280\u884c\u53e3\u5ea7\u958b\u8a2d\u306b\u306f\u3001\u4f1a\u793e\u767b\u8a18\u8a3c\u660e\u66f8\u3001\u53d6\u7de0\u5f79\u30d1\u30b9\u30dd\u30fc\u30c8\u3001\u73fe\u5730\u4f4f\u6240\u8a3c\u660e\u306a\u3069\u304c\u5fc5\u8981\u3002\u53d6\u5f15\u9280\u884c\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30c1\u30a7\u30c3\u30af\u3092\u7d4c\u30661\u301c2\u9031\u9593\u3067\u958b\u8a2d\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3002<br><\/li>\n\n\n\n<li><strong>\u73fe\u5730\u501f\u5165\u306e\u53ef\u80fd\u6027\u30fb\u6761\u4ef6<\/strong><br>\u3000\u5916\u8cc7\u4f01\u696d\u3067\u3082\u62c5\u4fdd\u3084\u5b9f\u7e3e\u304c\u3042\u308c\u3070\u73fe\u5730\u9280\u884c\u304b\u3089\u306e\u501f\u5165\u306f\u53ef\u80fd\u3002\u91d1\u5229\u6c34\u6e96\u306f\u5357\u30a2\u30d5\u30ea\u30ab\u306e\u653f\u7b56\u91d1\u5229\u306b\u9023\u52d5\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3002<br><\/li>\n\n\n\n<li><strong>\u9001\u91d1\u306e\u53ef\u5426\u3068\u5236\u9650\uff08\u30ad\u30e3\u30d4\u30bf\u30eb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\uff09<\/strong><br>\u3000\u8cc7\u672c\u53d6\u5f15\u306b\u306f\u5831\u544a\u7fa9\u52d9\u304c\u3042\u308a\u3001\u4e2d\u592e\u9280\u884c\uff08Bank of Namibia\uff09\u304c\u7d71\u5236\u3057\u3066\u3044\u308b\u3002\u914d\u5f53\u3084\u5229\u76ca\u306e\u6d77\u5916\u9001\u91d1\u306f\u5236\u9650\u306a\u304f\u8a8d\u3081\u3089\u308c\u308b\u304c\u3001\u4e00\u5b9a\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u9001\u91d1\u76ee\u7684\u306e\u5831\u544a\u3068\u5be9\u67fb\u304c\u5fc5\u8981\u3002<br><\/li>\n\n\n\n<li><strong>\u30d5\u30a3\u30f3\u30c6\u30c3\u30af\u30fb\u30e2\u30d0\u30a4\u30eb\u6c7a\u6e08\u72b6\u6cc1<\/strong><br>\u3000\u8fd1\u5e74\u3001\u643a\u5e2f\u96fb\u8a71\u3092\u5229\u7528\u3057\u305f\u9001\u91d1\u30b5\u30fc\u30d3\u30b9\u3084\u30e2\u30d0\u30a4\u30eb\u30de\u30cd\u30fc\u304c\u6025\u901f\u306b\u666e\u53ca\u3057\u3066\u3044\u308b\u3002\u5927\u624b\u901a\u4fe1\u4f1a\u793e\u3084\u9280\u884c\u304c\u4e3b\u5c0e\u3057\u3066\u304a\u308a\u3001\u90fd\u5e02\u90e8\u3092\u4e2d\u5fc3\u306b\u5229\u7528\u304c\u9032\u3093\u3067\u3044\u308b\u3002<br><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading has-text-color has-link-color wp-elements-31c18eb9a32b776830f1283500ba8ab9\" style=\"color:#029676\"><strong>8. \u6587\u5316\u30fb\u5546\u7fd2\u6163\u30fb\u305d\u306e\u4ed6\u30ea\u30b9\u30af<\/strong><\/h1>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5951\u7d04\u9075\u5b88\u610f\u8b58<\/strong><br>\u3000\u516c\u7684\u6a5f\u95a2\u3084\u5927\u4f01\u696d\u3067\u306f\u5951\u7d04\u9075\u5b88\u610f\u8b58\u306f\u9ad8\u3044\u304c\u3001\u4e2d\u5c0f\u306e\u79c1\u4f01\u696d\u9593\u53d6\u5f15\u3067\u306f\u5408\u610f\u5185\u5bb9\u306e\u660e\u6587\u5316\u304c\u4e0d\u5341\u5206\u306a\u5834\u5408\u3082\u3042\u308b\u3002\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u306f\u5fc5\u9808\u3067\u3042\u308b\u3002<br><\/li>\n\n\n\n<li><strong>\u8cc4\u8cc2\u30fb\u6c5a\u8077\u306e\u30ea\u30b9\u30af\u3068\u5bfe\u7b56\uff08Transparency International\u8a55\u4fa1\uff09<\/strong><br>\u3000\u30ca\u30df\u30d3\u30a2\u306f\u30a2\u30d5\u30ea\u30ab\u8af8\u56fd\u306e\u4e2d\u3067\u306f\u6bd4\u8f03\u7684\u6c5a\u8077\u30ea\u30b9\u30af\u304c\u4f4e\u3044\u56fd\u306b\u5206\u985e\u3055\u308c\u308b\u30022022\u5e74\u306eTransparency International\u306eCorruption Perceptions Index(CPI)\u3067\u306f\u4e0a\u4f4d\u30b0\u30eb\u30fc\u30d7\u306b\u4f4d\u7f6e\u3057\u3066\u3044\u308b\u3002\u305f\u3060\u3057\u516c\u5171\u4e8b\u696d\u3084\u5165\u672d\u3067\u306f\u4e0d\u900f\u660e\u306a\u53d6\u5f15\u304c\u61f8\u5ff5\u3055\u308c\u308b\u4e8b\u4f8b\u3082\u3042\u308b\u3002<br><\/li>\n\n\n\n<li><strong>\u5730\u653f\u5b66\u7684\u30ea\u30b9\u30af\uff08\u6cbb\u5b89\u3001\u653f\u60c5\u3001\u5b97\u6559\u5bfe\u7acb\u7b49\uff09<\/strong><br>\u3000\u653f\u6cbb\u60c5\u52e2\u306f\u6bd4\u8f03\u7684\u5b89\u5b9a\u3057\u3066\u304a\u308a\u3001\u5b97\u6559\u5bfe\u7acb\u3082\u5c0f\u3055\u3044\u3068\u3055\u308c\u308b\u3002\u90fd\u5e02\u90e8\u3067\u306e\u30b9\u30ea\u3084\u7a83\u76d7\u7b49\u306e\u4e00\u822c\u7684\u306a\u6cbb\u5b89\u5bfe\u7b56\u306f\u5fc5\u8981\u3060\u304c\u3001\u5468\u8fba\u56fd\u3068\u6bd4\u3079\u308b\u3068\u6cbb\u5b89\u306f\u826f\u597d\u3002<br><\/li>\n\n\n\n<li><strong>\u73fe\u5730\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u306e\u95a2\u4fc2\u69cb\u7bc9\u4e0a\u306e\u7559\u610f\u70b9<\/strong><br>\u3000\u30d5\u30a7\u30a4\u30b9\u30fb\u30c8\u30a5\u30fb\u30d5\u30a7\u30a4\u30b9\u306e\u4f1a\u5408\u3084\u7d99\u7d9a\u7684\u306a\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u304c\u91cd\u8996\u3055\u308c\u308b\u3002\u5951\u7d04\u4ea4\u6e09\u3067\u306f\u6642\u9593\u3092\u304b\u3051\u3066\u4fe1\u983c\u95a2\u4fc2\u3092\u7bc9\u304f\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3002<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading has-text-color has-link-color wp-elements-4c3e375e9abc736f5eb3221ae66ef7df\" style=\"color:#029676\"><strong>9. \u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u30fb\u9032\u51fa\u306e\u3057\u3084\u3059\u3055<\/strong><\/h1>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u65e5\u7cfb\u4f01\u696d\u306e\u4e8b\u4f8b\uff08\u516c\u958b\u60c5\u5831\uff09<\/strong><br>\u3000\u81ea\u52d5\u8eca\u95a2\u9023\u4f01\u696d\u3084\u5546\u793e\u304c\u62e0\u70b9\u3092\u8a2d\u3051\u3066\u3044\u308b\u3002\u516c\u7684\u306b\u306f\u8a73\u7d30\u304c\u9650\u3089\u308c\u308b\u304c\u3001\u6c34\u7523\u8cc7\u6e90\u95a2\u9023\u306e\u5408\u5f01\u4e8b\u696d\u3082\u5b58\u5728\u3059\u308b\u3002<br><\/li>\n\n\n\n<li><strong>\u4ed6\u56fd\u6bd4\u8f03\u306b\u304a\u3051\u308b\u512a\u4f4d\u6027\u30fb\u5f31\u70b9<\/strong><br>\u3000\u512a\u4f4d\u6027\uff1a\u653f\u6cbb\u7684\u5b89\u5b9a\u3001\u6cbb\u5b89\u9762\u3067\u306e\u5b89\u5fc3\u611f\u3001\u9271\u7269\u8cc7\u6e90\u3084\u6f01\u696d\u8cc7\u6e90\u306a\u3069\u306e\u8c4a\u5bcc\u306a\u8cc7\u6e90<br>\u3000\u5f31\u70b9\uff1a\u4eba\u53e3\u304c\u5c11\u306a\u304f\u56fd\u5185\u5e02\u5834\u898f\u6a21\u304c\u9650\u5b9a\u7684\u3001\u30a4\u30f3\u30d5\u30e9\u958b\u767a\u304c\u4e00\u90e8\u5730\u57df\u3067\u9045\u308c\u3066\u3044\u308b<br><\/li>\n\n\n\n<li><strong>\u4f1a\u8a08\u30fb\u7a0e\u52d9\u624b\u7d9a\u304d\u306e\u96e3\u6613\u5ea6<\/strong><br>\u3000\u57fa\u672c\u7684\u306b\u306f\u5357\u30a2\u30d5\u30ea\u30ab\u3068\u8fd1\u3044\u5236\u5ea6\u3067\u3042\u308a\u3001\u82f1\u8a9e\u306b\u3088\u308b\u624b\u7d9a\u304d\u304c\u4e3b\u3068\u306a\u308b\u305f\u3081\u9032\u51fa\u6642\u306e\u30cf\u30fc\u30c9\u30eb\u306f\u6bd4\u8f03\u7684\u4f4e\u3044\u3002\u5b98\u5e81\u306e\u96fb\u5b50\u5316\u304c\u9045\u308c\u304c\u3061\u3067\u3042\u308a\u3001\u66f8\u9762\u624b\u7d9a\u304d\u306e\u6642\u9593\u306f\u8981\u3059\u308b\u3002<br><\/li>\n\n\n\n<li><strong>\u73fe\u5730\u5c02\u9580\u5bb6\uff08\u5f01\u8b77\u58eb\u30fb\u4f1a\u8a08\u58eb\uff09\u6570\u3084\u4fe1\u983c\u6027<\/strong><br>\u3000\u30a6\u30a3\u30f3\u30c8\u30d5\u30c3\u30af\u3092\u4e2d\u5fc3\u306b\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u4e8b\u52d9\u6240\u3084\u5f01\u8b77\u58eb\u4e8b\u52d9\u6240\u304c\u5b58\u5728\u3059\u308b\u3002\u4eba\u6570\u306f\u9650\u5b9a\u7684\u3060\u304c\u3001\u82f1\u8a9e\u3067\u306e\u5bfe\u5fdc\u304c\u53ef\u80fd\u306a\u5c02\u9580\u5bb6\u304c\u591a\u3044\u3002<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading has-text-color has-link-color wp-elements-a9f687f2d8323dd5403df60f444c4649\" style=\"color:#029676\"><strong>10. \u53c2\u8003\u30ea\u30f3\u30af\u30fb\u6cd5\u4ee4\u30bd\u30fc\u30b9<\/strong><\/h1>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Companies Act, 28 of 2004<\/li>\n\n\n\n<li>Namibia Income Tax Act, 24 of 1981<\/li>\n\n\n\n<li>Value-Added Tax Act, 10 of 2000<\/li>\n\n\n\n<li>Labour Act, 11 of 2007<\/li>\n\n\n\n<li>Business and Intellectual Property Authority (BIPA)<\/li>\n\n\n\n<li>Bank of Namibia<\/li>\n\n\n\n<li>Namibia Investment Promotion and Development Board (NIPDB)<\/li>\n\n\n\n<li>Ministry of Finance and Public Enterprises<\/li>\n\n\n\n<li>Transparency International \u201cCorruption Perceptions Index\u201d (2022\u5e74\u7248)<\/li>\n<\/ul>\n\n\n\n<p>\u4ee5\u4e0a\u306e\u6cd5\u4ee4\u3084\u516c\u7684\u8cc7\u6599\u306f\u3001\u30ca\u30df\u30d3\u30a2\u653f\u5e9c\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u304a\u3088\u3073\u5404\u7701\u5e81\u306e\u82f1\u8a9e\u7248PDF\u7b49\u3067\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002\u5404\u6a5f\u95a2\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3082\u516c\u5f0f\u60c5\u5831\u6e90\u3068\u3057\u3066\u53c2\u7167\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. \u56fd\u5bb6\u57fa\u672c\u60c5\u5831 \u30ca\u30df\u30d3\u30a2\u5171\u548c\u56fd 2. \u6cd5\u4eba\u8a2d\u7acb\u5236\u5ea6 3. \u7a0e\u5236\u5ea6 3-1. \u6cd5\u4eba\u7a0e 3-2. \u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09 3-3. \u500b\u4eba\u6240\u5f97\u7a0e 3-4. \u305d\u306e\u4ed6\u7a0e\u76ee 4. \u4f1a\u8a08\u30fb\u76e3\u67fb\u5236\u5ea6 5. \u52b4\u52d9\u5236\u5ea6 6. \u5916\u56fd\u4eba\u9032\u51fa\u4f01 &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/www.forest-and-company.com\/?p=2735\" class=\"more-link\"><span class=\"screen-reader-text\">&#8220;\u30ca\u30df\u30d3\u30a2\u5171\u548c\u56fd\u306e\u6cd5\u4eba\u30fb\u4f1a\u8a08\u76e3\u67fb\u30fb\u7a0e\u52b4\u52d9\u7b49\u306e\u57fa\u672c\u60c5\u5831&#8221; \u306e<\/span>\u7d9a\u304d\u3092\u8aad\u3080<\/a><\/p>\n","protected":false},"author":1,"featured_media":2743,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20,19],"tags":[17,18],"class_list":["post-2735","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-20","category-19","tag-17","tag-18"],"acf":[],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/www.forest-and-company.com\/index.php?rest_route=\/wp\/v2\/posts\/2735","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.forest-and-company.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.forest-and-company.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.forest-and-company.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.forest-and-company.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2735"}],"version-history":[{"count":5,"href":"https:\/\/www.forest-and-company.com\/index.php?rest_route=\/wp\/v2\/posts\/2735\/revisions"}],"predecessor-version":[{"id":2842,"href":"https:\/\/www.forest-and-company.com\/index.php?rest_route=\/wp\/v2\/posts\/2735\/revisions\/2842"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.forest-and-company.com\/index.php?rest_route=\/wp\/v2\/media\/2743"}],"wp:attachment":[{"href":"https:\/\/www.forest-and-company.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2735"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.forest-and-company.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2735"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.forest-and-company.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2735"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}