{"id":2819,"date":"2025-05-04T16:56:57","date_gmt":"2025-05-04T07:56:57","guid":{"rendered":"https:\/\/www.forest-and-company.com\/?p=2819"},"modified":"2025-05-04T19:25:46","modified_gmt":"2025-05-04T10:25:46","slug":"%e3%82%b6%e3%83%b3%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=2819","title":{"rendered":"\u30b6\u30f3\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<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=\"JRZqDRjs2s\"><a href=\"https:\/\/www.forest-and-company.com\/?page_id=2822\">\u30b6\u30f3\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;\u30b6\u30f3\u30d3\u30a2\u5171\u548c\u56fd&#8221; &#8212; Forest&amp;Co.\" src=\"https:\/\/www.forest-and-company.com\/?page_id=2822&#038;embed=true#?secret=5VxAh3pi2T#?secret=JRZqDRjs2s\" data-secret=\"JRZqDRjs2s\" width=\"525\" height=\"296\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\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=\"D4zQ5ko37L\"><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=tWVp5Kb76b#?secret=D4zQ5ko37L\" data-secret=\"D4zQ5ko37L\" 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-bdef343ca5b65408b9afef7445beed0e\" style=\"color:#029676\">1. \u56fd\u5bb6\u57fa\u672c\u60c5\u5831<\/h1>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-ad2f72ca wp-block-group-is-layout-flex\">\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"275\" height=\"183\" src=\"https:\/\/www.forest-and-company.com\/wp-content\/uploads\/2025\/05\/image-24.png\" alt=\"\" class=\"wp-image-2835\" style=\"width:78px;height:auto\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-19149d31fcdb4695af4dc9e4963a004a\" style=\"color:#0989b1\"><strong>\u30b6\u30f3\u30d3\u30a2\u5171\u548c\u56fd<\/strong><\/h2>\n<\/div>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"980\" src=\"https:\/\/www.forest-and-company.com\/wp-content\/uploads\/2025\/05\/image-25-1024x980.png\" alt=\"\" class=\"wp-image-2836\" style=\"width:500px\" srcset=\"https:\/\/www.forest-and-company.com\/wp-content\/uploads\/2025\/05\/image-25-1024x980.png 1024w, https:\/\/www.forest-and-company.com\/wp-content\/uploads\/2025\/05\/image-25-300x287.png 300w, https:\/\/www.forest-and-company.com\/wp-content\/uploads\/2025\/05\/image-25-768x735.png 768w, https:\/\/www.forest-and-company.com\/wp-content\/uploads\/2025\/05\/image-25.png 1328w\" sizes=\"auto, (max-width: 767px) 89vw, (max-width: 1000px) 54vw, (max-width: 1071px) 543px, 580px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-dbbab4e33486a2d299ce0be79c26a797\" style=\"color:#0989b1\"><strong>\u56fd\u540d\u30fb\u9996\u90fd\u30fb\u4eba\u53e3:<\/strong> <\/h2>\n\n\n\n<p>\u30b6\u30f3\u30d3\u30a2\u5171\u548c\u56fd\uff08Republic of Zambia\uff09\u3002<\/p>\n\n\n\n<p>\u9996\u90fd\u30eb\u30b5\u30ab\uff08Lusaka\uff09\u306f\u6a19\u9ad8\u7d041,272m\u3001\u4eba\u53e3\u7d04308\u4e07\u4eba\uff082022\u5e74\u56fd\u52e2\u8abf\u67fb\uff09\u3067\u56fd\u5185\u6700\u5927\u306e\u90fd\u5e02\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<p>\u5168\u56fd\u4eba\u53e3\u306f\u7d042,057\u4e07\u4eba\uff082023\u5e74\uff09\u3067\u3001\u4e3b\u8981\u90fd\u5e02\u306f\u9996\u90fd\u30eb\u30b5\u30ab\u306e\u307b\u304b\u3001\u9271\u696d\u90fd\u5e02\u30ad\u30c8\u30a6\u30a7\uff08Kitwe\uff09\u3084\u30f3\u30c9\u30e9\uff08Ndola\uff09\u306a\u3069\u304c\u3042\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-2179daee1762b6eb50e24113bac2ade8\" style=\"color:#0989b1\"><strong>\u8a00\u8a9e\u30fb\u5b97\u6559:<\/strong> <\/h2>\n\n\n\n<p>\u516c\u7528\u8a9e\u306f\u82f1\u8a9e\u3002\u73fe\u5730\u4e3b\u8981\u8a00\u8a9e\u3068\u3057\u3066\u30d9\u30f3\u30d0\u8a9e\u3001\u30cb\u30e3\u30f3\u30b8\u30e3\u8a9e\u3001\u30c8\u30f3\u30ac\u8a9e\u306a\u306973\u306e\u90e8\u65cf\u8a9e\u304c\u4f7f\u308f\u308c\u308b\u3002<\/p>\n\n\n\n<p>\u56fd\u6c11\u306e\u7d048\u5272\u304c\u30ad\u30ea\u30b9\u30c8\u6559\u5f92\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-15b8dc3b4f35f64bf0fa2115e64b37e4\" style=\"color:#0989b1\"><strong>\u901a\u8ca8\u30fb\u70ba\u66ff\u30ec\u30fc\u30c8:<\/strong> <\/h2>\n\n\n\n<p>\u901a\u8ca8\u306f\u30b6\u30f3\u30d3\u30a2\u30fb\u30af\u30ef\u30c1\u30e3\uff08Zambian Kwacha, \u901a\u8ca8\u8a18\u53f7ZMW\uff09\u30021ZMW\uff1d\u7d045.1\u5186\u30011ZMW\uff1d\u7d040.67\u5357\u30a2\u30d5\u30ea\u30ab\u30fb\u30e9\u30f3\u30c9\uff082025\u5e744\u6708\u672b\u6642\u70b9\uff09\u3002\u5bfe\u7c73\u30c9\u30eb\u3067\u306f1USD\uff1d\u7d0420.2ZMW\uff082023\u5e74\u5e73\u5747\uff09\u3002<\/p>\n\n\n\n<p>\u70ba\u66ff\u306f\u8cc7\u6e90\u4fa1\u683c\u3084\u30a4\u30f3\u30d5\u30ec\u52d5\u5411\u306b\u5de6\u53f3\u3055\u308c\u3084\u3059\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-eda981b626b2c96000a3d6d0fa011984\" style=\"color:#0989b1\"><strong>\u7d4c\u6e08\u6307\u6a19:<\/strong> <\/h2>\n\n\n\n<p>\u9285\u3092\u4e3b\u3068\u3059\u308b\u9271\u696d\u304c\u7d4c\u6e08\u306e\u67f1\u3067\u3001GDP\u306f\u7d04281\u5104\u7c73\u30c9\u30eb\uff082023\u5e74\u3001\u4e16\u754c\u9280\u884c\uff09\u30022023\u5e74\u306e\u5b9f\u8ceaGDP\u6210\u9577\u7387\u306f5.8%\u3068\u9ad8\u6210\u9577\u3002\u305f\u3060\u30572010\u5e74\u4ee3\u5f8c\u534a\u306b\u306f\u9285\u76f8\u5834\u4e0b\u843d\u3084\u96fb\u529b\u4e0d\u8db3\u3067\u6210\u9577\u304c\u505c\u6ede\u3057\u3001\u4e00\u6642\u5bfe\u5916\u50b5\u52d9\u4e0d\u5c65\u884c\u306b\u9665\u3063\u305f\u3002<\/p>\n\n\n\n<p>\u30a4\u30f3\u30d5\u30ec\u7387\u306f10.9%\uff082023\u5e74\uff09\u3068\u9ad8\u3081\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<p>\u4e00\u4eba\u5f53\u305f\u308aGNI\u306f1,320\u7c73\u30c9\u30eb\u3067\u4f4e\u4e2d\u6240\u5f97\u56fd\u306b\u5206\u985e\u3055\u308c\u308b\u3002\u4e3b\u8981\u7523\u696d\u306f\u9271\u696d\uff08\u9285\u30fb\u30b3\u30d0\u30eb\u30c8\uff09\u3001\u8fb2\u696d\uff08\u30c8\u30a6\u30e2\u30ed\u30b3\u30b7\u7b49\uff09\u3001\u89b3\u5149\u696d\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-d5c7eff8072986bc34c5e65f9b0003be\" style=\"color:#0989b1\"><strong>\u65e5\u672c\u3068\u306e\u95a2\u4fc2:<\/strong> <\/h2>\n\n\n\n<p>1964\u5e74\u306e\u72ec\u7acb\u3068\u540c\u6642\u306b\u65e5\u672c\u306f\u30b6\u30f3\u30d3\u30a2\u3092\u627f\u8a8d\u3057\u30011970\u5e74\u306b\u5728\u30b6\u30f3\u30d3\u30a2\u65e5\u672c\u5927\u4f7f\u9928\u3092\u958b\u8a2d\u3057\u305f\u3002\u4ee5\u964d\u3001\u653f\u6cbb\u7684\u306b\u53cb\u597d\u95a2\u4fc2\u3092\u7dad\u6301\u3057\u30012024\u5e74\u306b\u306f\u6295\u8cc7\u5354\u5b9a\u304c\u7f72\u540d\u3055\u308c\u7d4c\u6e08\u95a2\u4fc2\u306e\u5f37\u5316\u304c\u56f3\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<p>\u65e5\u672c\u306e\u5bfe\u30b6\u30f3\u30d3\u30a2\u8f38\u51fa\u306f167.6\u5104\u5186\uff082023\u5e74\uff09\u3067\u3001\u81ea\u52d5\u8eca\u3084\u30bf\u30a4\u30e4\u306a\u3069\u304c\u4e2d\u5fc3\u3001\u8f38\u516515.9\u5104\u5186\u3067\u30b3\u30d0\u30eb\u30c8\u3084\u9285\u3092\u4e3b\u3068\u3059\u308b\u3002\u958b\u767a\u63f4\u52a9\u3067\u306f\u65e5\u672c\u306f\u6709\u511f\u30fb\u7121\u511f\u5408\u308f\u305b\u7d041,700\u5104\u5186\u3092\u7d2f\u8a08\u4f9b\u4e0e\u3057\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<h1 class=\"wp-block-heading has-text-color has-link-color wp-elements-9c8abe26a113d6a1890547101a88523d\" style=\"color:#029676\">2. \u6cd5\u4eba\u8a2d\u7acb\u5236\u5ea6<\/h1>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-6c4b617f2b55f33ce9a5c6a4478f066c\" style=\"color:#0989b1\"><strong>\u6cd5\u4eba\u5f62\u614b:<\/strong> <\/h2>\n\n\n\n<p>\u73fe\u5730\u3067\u4e00\u822c\u7684\u306a\u6cd5\u4eba\u5f62\u614b\u306f\u6709\u9650\u8cac\u4efb\u4f1a\u793e\uff08Private Limited Company\uff09\u3067\u3001\u682a\u4e3b2\uff5e50\u540d\u307e\u3067\u306e\u975e\u516c\u958b\u4f1a\u793e\u304c\u4e3b\u6d41\u3067\u3042\u308b\u3002\u516c\u958b\u4f1a\u793e\uff08Public Limited 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Association\uff09\u3068\u767b\u8a18\u7533\u8acb\u66f8\u985e\u3092\u63d0\u51fa\u3057\u767b\u9332\u8a3c\u660e\u66f8\uff08Certificate of Incorporation\uff09\u3092\u53d6\u5f97\u3059\u308b\u6d41\u308c\u3067\u3042\u308b\u3002\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u306e\u96fb\u5b50\u767b\u8a18\u30b7\u30b9\u30c6\u30e0(e-PACRA)\u304c\u6574\u5099\u3055\u308c\u3066\u304a\u308a\u3001\u4ee3\u7406\u4eba\u304c\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u7d4c\u7531\u3067\u7533\u8acb\u53ef\u80fd\u3002\u305d\u306e\u305f\u3081\u767a\u8d77\u4eba\u306e\u6e21\u822a\u7121\u3057\u3067\u3082\u8a2d\u7acb\u624b\u7d9a\u304d\u306f\u5b8c\u4e86\u3067\u304d\u308b\u3002\u901a\u5e381\u301c2\u9031\u9593\u3067\u6cd5\u4eba\u767b\u9332\u304c\u5b8c\u4e86\u3059\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-2bc7f7de8cc9728a5a6727f294d5e39e\" style=\"color:#0989b1\"><strong>\u73fe\u5730\u62e0\u70b9\u8981\u4ef6:<\/strong> <\/h2>\n\n\n\n<p>\u767b\u8a18\u306b\u306f\u30b6\u30f3\u30d3\u30a2\u56fd\u5185\u306e\u6240\u5728\u5730\u4f4f\u6240\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n\n\n\n<p>\u4f1a\u793e\u6cd5\u4e0a\u3001\u53d6\u7de0\u5f79\u3084\u4f1a\u793e\u79d8\u66f8\u5f79\u306b\u73fe\u5730\u5c45\u4f4f\u8005\u3092\u542b\u3081\u308b\u6cd5\u5b9a\u8981\u4ef6\u306f\u306a\u3044\u304c\u3001\u5b9f\u52d9\u4e0a\u306f\u73fe\u5730\u4ee3\u7406\u306e\u6cd5\u5f8b\u4e8b\u52d9\u6240\u3084\u4f1a\u8a08\u4e8b\u52d9\u6240\u304c\u767b\u8a18\u624b\u7d9a\u304d\u3092\u4ee3\u884c\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-afc514b9770d6eba00790545aab3c0ae\" style=\"color:#0989b1\"><strong>\u305d\u306e\u4ed6\u7559\u610f\u70b9:<\/strong> <\/h2>\n\n\n\n<p>\u4f1a\u793e\u8a2d\u7acb\u5f8c\u3001\u7a0e\u52d9\u5f53\u5c40\uff08ZRA\uff09\u3078\u306e\u7d0d\u7a0e\u8005\u756a\u53f7\uff08TPIN\uff09\u767b\u9332\u3084\u793e\u4f1a\u4fdd\u967a\u3078\u306e\u4e8b\u696d\u6240\u767b\u9332\u304c\u5fc5\u8981\u3002<\/p>\n\n\n\n<p>\u5916\u56fd\u4f01\u696d\u304c\u652f\u5e97\u5f62\u614b\u3067\u767b\u8a18\u3059\u308b\u5834\u5408\u3082\u3001PACRA\u3067\u306e\u5916\u56fd\u4f1a\u793e\u767b\u9332\u3068\u73fe\u5730\u4ee3\u8868\u8005\u306e\u9078\u4efb\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002\u652f\u5e97\u3068\u73fe\u5730\u6cd5\u4eba\u3067\u7a0e\u52d9\u4e0a\u306e\u5dee\u7570\u306f\u57fa\u672c\u7121\u3044\u304c\u3001\u652f\u5e97\u5229\u76ca\u9001\u91d1\u6642\u306b\u8ffd\u52a0\u8ab2\u7a0e\uff08\u652f\u5e97\u7a0e\uff09\u304c\u8ab2\u3055\u308c\u308b\u70b9\u306b\u7559\u610f\u3059\u308b\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u4e8b\u696d\u5206\u91ce\u306b\u3088\u3063\u3066\u306f\u8a31\u8a8d\u53ef\uff08\u91d1\u878d\u696d\u3001\u9271\u696d\u306a\u3069\uff09\u304c\u5225\u9014\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n\n\n\n<h1 class=\"wp-block-heading has-text-color has-link-color wp-elements-5bdbc2f7cdf6931a9b4c5ca348b92dc1\" style=\"color:#029676\">3. \u7a0e\u5236\u5ea6<\/h1>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-746b96d1ecb12664d90c46533218bc10\" style=\"color:#0989b1\"><strong>\u6cd5\u4eba\u7a0e\uff08CIT\uff09:<\/strong> <\/h2>\n\n\n\n<p>\u30b6\u30f3\u30d3\u30a2\u306e\u6cd5\u4eba\u7a0e\u7387\u306f\u6a19\u6e9630%\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<p>\u8ab2\u7a0e\u6240\u5f97\u306f\u30b6\u30f3\u30d3\u30a2\u6e90\u6cc9\u6240\u5f97\u304c\u57fa\u672c\u3060\u304c\u3001\u5c45\u4f4f\u6cd5\u4eba\u306b\u306f\u4e16\u754c\u6240\u5f97\u306e\u3046\u3061\u5229\u5b50\u30fb\u914d\u5f53\u3082\u8ab2\u7a0e\u3055\u308c\u308b\u3002\u696d\u7a2e\u306b\u3088\u308a\u7a0e\u7387\u512a\u9047\u304c\u3042\u308a\u3001\u8fb2\u696d\u30fb\u8fb2\u7523\u52a0\u5de5\u6240\u5f97\u306f10%\u3001\u8f38\u51fa\uff08\u975e\u4f1d\u7d71\u54c1\uff09\u306f20%\u3001\u901a\u4fe1\u4e8b\u696d\u306f35%\u306a\u3069\u5dee\u5225\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u3002\u9271\u696d\u306e\u6cd5\u4eba\u7a0e\u7387\u306f\u57fa\u672c30%\u3067\u8ffd\u52a0\u306e\u8d85\u904e\u5229\u6f64\u7a0e\u306f\u73fe\u5728\u5ec3\u6b62\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<p>\u8ab2\u7a0e\u5e74\u5ea6\u306f\u66a6\u5e74\u3002<\/p>\n\n\n\n<p>\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u306f\u539f\u52475\u5e74\u9593\u3067\u3001\u9271\u5c71\u696d\u304a\u3088\u3073\u767a\u96fb\u4e8b\u696d\u306f10\u5e74\u9593\u307e\u3067\u7e70\u8d8a\u53ef\u3002<\/p>\n\n\n\n<p>\u975e\u5c45\u4f4f\u8005\u3078\u306e\u652f\u5e97\u5229\u76ca\u9001\u91d1\u306b\u306f20%\u306e\u6e90\u6cc9\u8ab2\u7a0e\u304c\u3042\u308b\u3002\u307e\u305f\u5229\u5b50\u30fb\u914d\u5f53\u30fb\u4f7f\u7528\u6599\u306a\u3069\u56fd\u5916\u9001\u91d1\u306b\u306f20%\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff08WHT\uff09\u304c\u8ab2\u3055\u308c\u308b\u3002<\/p>\n\n\n\n<p>\u65e5\u672c\u3068\u30b6\u30f3\u30d3\u30a2\u306e\u9593\u306b\u306f1971\u5e74\u767a\u52b9\u306e\u79df\u7a0e\u6761\u7d04\u304c\u3042\u308a\u3001\u3053\u308c\u306b\u3088\u308a\u65e5\u672c\u5c45\u4f4f\u8005\u3078\u306e\u914d\u5f53WHT\u306f0%\u3001\u5229\u5b50\u30fb\u4f7f\u7528\u6599\u306f10%\u306b\u8efd\u6e1b\u3055\u308c\u308b\uff08\u6280\u8853\u6599\u7b49\u306f\u6761\u7d04\u4e0a\u672a\u5b9a\u7fa9\u306e\u305f\u3081\u4e8b\u696d\u6240\u5f97\u6271\u3044\uff09\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-399f74d85ecd62fed679b0f9aceffe35\" style=\"color:#0989b1\"><strong>\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09:<\/strong> <\/h2>\n\n\n\n<p>\u30b6\u30f3\u30d3\u30a2\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7387\u306f\u6a19\u6e9616%\u3067\u3001\u8f38\u51fa\u306a\u3069\u30bc\u30ed\u7a0e\u7387\u54c1\u76ee\u306b\u306f0%\u304c\u9069\u7528\u3055\u308c\u308b\u3002\u533b\u85ac\u54c1\u30fb\u6559\u80b2\u306a\u3069\u7279\u5b9a\u306e\u8ca1\u30fb\u30b5\u30fc\u30d3\u30b9\u306f\u975e\u8ab2\u7a0e\uff08\u514d\u7a0e\uff09\u6271\u3044\u3067\u8ab2\u7a0e\u5bfe\u8c61\u5916\u3002<\/p>\n\n\n\n<p>\u8ab2\u7a0e\u4e8b\u696d\u8005\u306f\u6708\u6b21\u3067VAT\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u884c\u3044\u3001\u8f38\u51fa\u4f01\u696d\u306f\u4ed5\u5165VAT\u306e\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u308b\u3002VAT\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u8acb\u6c42\u306f\u767a\u884c\u65e5\u304b\u30893\u304b\u6708\u4ee5\u5185\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u3001\u904e\u53bb\u306b\u9061\u308b\u8acb\u6c42\u306f\u5236\u9650\u3055\u308c\u308b\u3002<\/p>\n\n\n\n<p>\u8f38\u51fa\u4f01\u696d\u5411\u3051\u306b\u306f\u300c\u5546\u696d\u8f38\u51fa\u696d\u8005\u30b9\u30ad\u30fc\u30e0\u300d\u306b\u3088\u308a\u975e\u5c45\u4f4f\u8005\u306b\u3088\u308b\u30b6\u30f3\u30d3\u30a2\u7523\u54c1\u8cfc\u5165\u6642\u306eVAT\u9084\u4ed8\u5236\u5ea6\u3082\u3042\u308b\u3002<\/p>\n\n\n\n<p>2024\u5e74\u3088\u308a\u96fb\u5b50\u7684\u306a\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u30b7\u30b9\u30c6\u30e0\uff08\u30b9\u30de\u30fc\u30c8\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u304c\u5168\u7d0d\u7a0e\u8005\u306b\u7fa9\u52d9\u5316\u3055\u308c\u3001\u58f2\u4e0a\u306e\u9010\u6b21\u5831\u544a\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-e13d75390b1fa62713d561bb3c5cefe3\" style=\"color:#0989b1\"><strong>\u6240\u5f97\u7a0e\uff08\u500b\u4eba\u6240\u5f97\u7a0e\/PAYE\uff09:<\/strong> <\/h2>\n\n\n\n<p>\u500b\u4eba\u306e\u6240\u5f97\u7a0e\u306f\u7d2f\u9032\u8ab2\u7a0e\u3067\u3001\u5e74\u9593\u8ab2\u7a0e\u6240\u5f97ZMW 61,200\u307e\u3067\u304c\u975e\u8ab2\u7a0e\u3001\u4ee5\u964d85,200\u307e\u306720%\u3001110,400\u307e\u306730%\u3001110,401\u8d85\u306f37%\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\uff082025\u5e74\u8ab2\u7a0e\u5e74\u5ea6\uff09\u3002\u5c45\u4f4f\u30fb\u975e\u5c45\u4f4f\u3092\u554f\u308f\u305a\u540c\u3058\u7a0e\u7387\u4f53\u7cfb\u3060\u304c\u3001\u975e\u5c45\u4f4f\u8005\u306f\u30b6\u30f3\u30d3\u30a2\u6e90\u6cc9\u6240\u5f97\u306e\u307f\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/p>\n\n\n\n<p>\u7d66\u4e0e\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u6e90\u6cc9\u5fb4\u53ce\u5236\u5ea6\uff08PAYE\uff09\u304c\u3042\u308a\u3001\u96c7\u7528\u4e3b\u304c\u6bce\u6708\u7a0e\u984d\u63a7\u9664\u3092\u884c\u3046\u3053\u3068\u3067\u5e74\u672b\u8abf\u6574\u304c\u5b8c\u7d50\u3059\u308b\u3002\u7d66\u4e0e\u4ee5\u5916\u306b\u4e8b\u696d\u6240\u5f97\u3084\u5229\u5b50\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u3084\u3001\u8d74\u4efb\u9593\u3082\u306a\u3044\u99d0\u5728\u54e1\u306a\u3069\u4e00\u90e8\u975e\u5c45\u4f4f\u8005\u306f\u5e74\u5ea6\u672b\u306b\u500b\u4eba\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u7d0d\u7a0e\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b\u3002<\/p>\n\n\n\n<p>\u793e\u4f1a\u4fdd\u967a\u3068\u3057\u3066\u306f\u56fd\u6c11\u5e74\u91d1\uff08NAPSA\uff09\u3078\u306e\u52a0\u5165\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3001\u5f93\u696d\u54e1\u30fb\u4f7f\u7528\u8005\u304c\u305d\u308c\u305e\u308c\u7d66\u4e0e\u306e5%\uff08\u8a0810%\uff09\u3092\u62e0\u51fa\u3059\u308b\uff08\u4e00\u5b9a\u984d\u306e\u4e0a\u9650\u3042\u308a\uff09\u30022019\u5e74\u306b\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6cd5\u304c\u65bd\u884c\u3055\u308c\u3001\u533b\u7642\u4fdd\u967a\u6599\u3082\u5f93\u696d\u54e1\u30fb\u4f7f\u7528\u8005\u54041%\u8ca0\u62c5\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-e61e9e734cb6432a9e87d7f2e586add2\" style=\"color:#0989b1\"><strong>\u305d\u306e\u4ed6\u306e\u7a0e\u91d1:<\/strong> <\/h2>\n\n\n\n<p>\u5546\u53d6\u5f15\u3067\u306f\u5951\u7d04\u66f8\u30fb\u91d1\u878d\u8a3c\u66f8\u7b49\u306b\u5370\u7d19\u7a0e\uff08\u5b9a\u984d\u307e\u305f\u306f\u5b9a\u7387\uff09\u304c\u8ab2\u3055\u308c\u308b\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u4e0d\u52d5\u7523\u3084\u682a\u5f0f\u8b72\u6e21\u76ca\u306b\u306f\u7269\u4ef6\u8b72\u6e21\u7a0e(PTT)\u304c5%\u8ab2\u7a0e\u3055\u308c\u308b\u3002<\/p>\n\n\n\n<p>\u8f38\u5165\u8eca\u4e21\u306b\u306f\u6392\u6c17\u91cf\u7b49\u306b\u5fdc\u3058\u305f\u95a2\u7a0e\u30fb\u7269\u54c1\u7a0e\u306b\u52a0\u3048\u74b0\u5883\u7a0e\uff08\u30ab\u30fc\u30dc\u30f3\u7a0e\uff09\u304c\u8ce6\u8ab2\u3055\u308c\u308b\u3002<\/p>\n\n\n\n<p>\u4e8b\u696d\u6240\u7a0e\u3084\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u7121\u3044\u304c\u3001\u5730\u65b9\u5f53\u5c40\u306b\u5bfe\u3057\u4e0d\u52d5\u7523\u306b\u95a2\u9023\u3059\u308b\u7a0e\u30fb\u6599\u91d1\u304c\u5225\u9014\u8ab2\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u7d0d\u7a0e\u74b0\u5883\u3068\u3057\u3066\u3001\u96fb\u5b50\u7533\u544a(e-Returns)\u3084\u96fb\u5b50\u7d0d\u7a0e\u304cZRA\u306b\u3088\u308a\u63d0\u4f9b\u3055\u308c\u3066\u304a\u308a\u6bd4\u8f03\u7684\u6574\u5099\u304c\u9032\u3093\u3067\u3044\u308b\u3002<\/p>\n\n\n\n<p>\u79df\u7a0e\u6761\u7d04\u306f\u65e5\u672c\u306e\u307b\u304b\u30d5\u30e9\u30f3\u30b9\u3001\u82f1\u56fd\u3001\u4e2d\u56fd\u306a\u3069\u8a0820\u304b\u56fd\u4ee5\u4e0a\u3068\u7de0\u7d50\u3055\u308c\u4e8c\u91cd\u8ab2\u7a0e\u56de\u907f\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<p>\u7a0e\u52d9\u8abf\u67fb\u306fZRA\u304c\u6240\u8f44\u3057\u3001\u8fd1\u5e74\u306f\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u5f37\u5316\u306e\u305f\u3081\u3001\u7121\u7533\u544a\u306e\u307e\u307e2,000\u7c73\u30c9\u30eb\u8d85\u3092\u6d77\u5916\u9001\u91d1\u3059\u308b\u5834\u5408\u306b15%\u306e\u6e90\u6cc9\u5fb4\u53ce\uff08Advance Income Tax\uff09\u304c\u8ab2\u3055\u308c\u308b\u5236\u5ea6\u3082\u5c0e\u5165\u3055\u308c\u305f\u3002<\/p>\n\n\n\n<h1 class=\"wp-block-heading has-text-color has-link-color wp-elements-265f35a6142486f1c3c151306f493349\" style=\"color:#029676\">4. \u4f1a\u8a08\u30fb\u76e3\u67fb\u5236\u5ea6<\/h1>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-a0315dc55f6680d8c01c8f1694d0e5b1\" style=\"color:#0989b1\"><strong>\u4f1a\u8a08\u57fa\u6e96:<\/strong> <\/h2>\n\n\n\n<p>\u4f1a\u793e\u6cd5\u304a\u3088\u3073\u4f1a\u8a08\u58eb\u6cd5\u306b\u57fa\u3065\u304d\u3001\u30b6\u30f3\u30d3\u30a2\u3067\u306f\u30b6\u30f3\u30d3\u30a2\u52c5\u8a31\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08ZiCA\uff09\u304c\u4f1a\u8a08\u57fa\u6e96\u3092\u5b9a\u3081\u3066\u3044\u308b\u3002\u540c\u5354\u4f1a\u306f\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a(IASB)\u306e\u57fa\u6e96\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u30012005\u5e74\u4ee5\u964d\u3001\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u304c\u4fee\u6b63\u306a\u3057\u3067\u5168\u9762\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<p>\u4f01\u696d\u306e\u898f\u6a21\u306b\u5fdc\u3058\u305f\u4e09\u5c64\u306e\u8ca1\u52d9\u5831\u544a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u304c\u5c0e\u5165\u3055\u308c\u3066\u304a\u308a\u3001\u516c\u7684\u5229\u5bb3\u306e\u9ad8\u3044\u4f01\u696d\uff08\u4e0a\u5834\u4f01\u696d\u3001\u9280\u884c\u3001\u56fd\u6709\u4f01\u696d\u306a\u3069\uff09\u306f\u30d5\u30ebIFRS\u306e\u9069\u7528\u304c\u7fa9\u52d9\u3002\u5e74\u55462,000\u4e07\u30af\u30ef\u30c1\u30e3\u4ee5\u4e0a\u306e\u5927\u4f01\u696d\u306fIFRS\u307e\u305f\u306f\u4e2d\u5c0f\u4f01\u696d\u5411\u3051IFRS\uff08IFRS for SMEs\uff09\u306e\u3044\u305a\u308c\u304b\u3092\u9069\u7528\u53ef\u80fd\u3002\u5e74\u55462,000\u4e07\u30af\u30ef\u30c1\u30e3\u672a\u6e80\u306e\u4e2d\u5c0f\u4f01\u696d\u306fZiCA\u5236\u5b9a\u306e\u300c\u30b6\u30f3\u30d3\u30a2\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u57fa\u6e96\u300d\u3092\u9069\u7528\u3067\u304d\u308b\u3002\u540c\u57fa\u6e96\u306fIFRS for SMEs\u3092\u7c21\u6613\u5316\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-2fb6ba1397f707222036f6b84b9ae060\" style=\"color:#0989b1\"><strong>\u76e3\u67fb\u7fa9\u52d9:<\/strong> <\/h2>\n\n\n\n<p>2017\u5e74\u4f1a\u793e\u6cd5\u306b\u3088\u308a\u5168\u3066\u306e\u4f1a\u793e\u306f\u5e74\u6b21\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<p>\u76e3\u67fb\u57fa\u6e96\u306f\u56fd\u969b\u76e3\u67fb\u57fa\u6e96\uff08ISA\uff09\u304c2005\u5e74\u3088\u308a\u5c0e\u5165\u3055\u308c\u3066\u304a\u308a\u3001ZiCA\u304c\u57fa\u6e96\u7b56\u5b9a\u30fb\u9069\u7528\u3092\u76e3\u7763\u3059\u308b\u3002\u76e3\u67fb\u4eba\u306fZiCA\u306b\u767b\u9332\u3055\u308c\u305f\u516c\u8a8d\u4f1a\u8a08\u58eb\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u4e0a\u5834\u4f01\u696d\u306e\u76e3\u67fb\u3067\u306f\u66f4\u306b\u8a3c\u5238\u6cd5\u306b\u57fa\u3065\u304f\u8cc7\u683c\u8981\u4ef6\u304c\u8ab2\u3055\u308c\u308b\u3002<\/p>\n\n\n\n<p>\u76e3\u67fb\u5831\u544a\u66f8\u306f\u682a\u4e3b\u7dcf\u4f1a\u3067\u627f\u8a8d\u3055\u308c\u3001\u4f1a\u793e\u6cd5\u306b\u5247\u308a\u5e74\u6b21\u306e\u4f1a\u793e\u767b\u8a18\u60c5\u5831\u3068\u3068\u3082\u306b\u767b\u9332\u5e81\uff08PACRA\uff09\u3078\u63d0\u51fa\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b\u3002\u7279\u306b\u9280\u884c\u3068\u4e0a\u5834\u4f1a\u793e\u306f\u76e3\u67fb\u6e08\u8ca1\u52d9\u8af8\u8868\u3092\u5168\u56fd\u7d19\u306b\u516c\u544a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3002\u4e00\u822c\u975e\u516c\u958b\u4f1a\u793e\u306b\u3064\u3044\u3066\u3082\u3001\u5229\u5bb3\u95a2\u4fc2\u4eba\u306fPACRA\u3067\u6c7a\u7b97\u66f8\u985e\u3092\u95b2\u89a7\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-10134a50f4fa68438772e160641e5f0a\" style=\"color:#0989b1\"><strong>\u4f1a\u8a08\u58eb\u5236\u5ea6:<\/strong> <\/h2>\n\n\n\n<p>\u4f1a\u8a08\u5c02\u9580\u8077\u306f\u4f1a\u8a08\u58eb\u6cd5\u306b\u57fa\u3065\u304dZiCA\u304c\u898f\u5236\u3059\u308b\u3002ZiCA\u306f\u4f1a\u8a08\u57fa\u6e96\u30fb\u76e3\u67fb\u57fa\u6e96\u306e\u8a2d\u5b9a\u306e\u307b\u304b\u3001\u4f1a\u8a08\u58eb\u8cc7\u683c\u8a66\u9a13\uff08\u30b6\u30f3\u30d3\u30a2\u52c5\u8a31\u4f1a\u8a08\u58eb\uff1dCA\u8cc7\u683c\uff09\u306e\u5b9f\u65bd\u3084\u7d99\u7d9a\u5c02\u9580\u6559\u80b2\u3092\u62c5\u3044\u3001\u4f1a\u8a08\u4e8b\u52d9\u6240\u306e\u54c1\u8cea\u7ba1\u7406\u3084\u4f1a\u54e1\u306e\u61f2\u6212\u3082\u6240\u7ba1\u3059\u308b\u3002\u30b6\u30f3\u30d3\u30a2\u306eCA\u8cc7\u683c\u306f\u56fd\u969b\u7684\u306b\u3082\u8a8d\u77e5\u3055\u308c\u3066\u304a\u308a\u3001\u30a4\u30ae\u30ea\u30b9\u52c5\u8a31\u4f1a\u8a08\u58eb\u5354\u4f1a(ACCA)\u306a\u3069\u3068\u306e\u76f8\u4e92\u627f\u8a8d\u3082\u9032\u3080\u3002<\/p>\n\n\n\n<p>\u8ca1\u52d9\u8af8\u8868\u306f\u5e74\u5ea6\u672b\u304b\u3089\u7d046\u304b\u6708\u4ee5\u5185\u306b\u682a\u4e3b\u7dcf\u4f1a\u3067\u627f\u8a8d\u30fb\u63d0\u51fa\u3055\u308c\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3042\u308a\u3001\u900f\u660e\u6027\u78ba\u4fdd\u306e\u305f\u3081\u4f01\u696d\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u7b49\u3067\u306e\u516c\u8868\u3082\u5897\u3048\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<h1 class=\"wp-block-heading has-text-color has-link-color wp-elements-7faeb8affa3c3714a3224d87daa31b80\" style=\"color:#029676\">5. \u52b4\u52d9\u5236\u5ea6<\/h1>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-ed3062b181aced432bc6769436f8afb5\" style=\"color:#0989b1\"><strong>\u96c7\u7528\u5951\u7d04:<\/strong> <\/h2>\n\n\n\n<p>2019\u5e74\u96c7\u7528\u6cd5\uff08Employment Code Act, 2019\uff09\u306b\u3088\u308a\u3001\u52b4\u50cd\u8005\u306e\u96c7\u7528\u6761\u4ef6\u306f\u8a73\u7d30\u306b\u6cd5\u5b9a\u5316\u3055\u308c\u3066\u3044\u308b\u3002\u540c\u6cd5\u306f\u4e8b\u696d\u4e3b\u306b\u5bfe\u3057\u5f93\u696d\u54e1\u3068\u306e\u96c7\u7528\u5951\u7d04\u3092\u66f8\u9762\u3067\u7de0\u7d50\u3057\u3001\u8cc3\u91d1\u3001\u52e4\u52d9\u6642\u9593\u3001\u4f11\u6687\u3001\u89e3\u96c7\u624b\u5f53\u306a\u3069\u3092\u660e\u793a\u3059\u308b\u3053\u3068\u3092\u6c42\u3081\u3066\u3044\u308b\u3002\u5e38\u7528\u52b4\u50cd\u8005\u306f\u8a66\u7528\u671f\u9593\u3092\u542b\u3081\u4e00\u5b9a\u671f\u9593\u5f8c\u306b\u7121\u671f\u9650\u96c7\u7528\u3078\u79fb\u884c\u3059\u308b\u898f\u5b9a\u304c\u3042\u308a\u3001\u81e8\u6642\u30fb\u77ed\u671f\u5951\u7d04\u306e\u53cd\u5fa9\u66f4\u65b0\u306b\u3088\u308b\u507d\u88c5\u7684\u306a\u9577\u671f\u96c7\u7528\u3092\u5236\u9650\u3057\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<p>\u5916\u56fd\u4eba\u3092\u96c7\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u5c31\u52b4\u30d3\u30b6\uff08\u52b4\u50cd\u8a31\u53ef\u8a3c\uff09\u3092\u53d6\u5f97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u96c7\u7528\u4e3b\u306f\u8cc7\u683c\u8981\u4ef6\u3084\u6280\u8853\u79fb\u8ee2\u8a08\u753b\u3092\u79fb\u6c11\u5c40\u3078\u793a\u3059\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-daf62dccd9f85199a0899ab932ac5f47\" style=\"color:#0989b1\"><strong>\u6700\u4f4e\u8cc3\u91d1:<\/strong> <\/h2>\n\n\n\n<p>\u6700\u4f4e\u8cc3\u91d1\u306f\u52b4\u50cd\u5927\u81e3\u304c\u8077\u7a2e\u533a\u5206\u3054\u3068\u306b\u5b9a\u3081\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u6539\u5b9a\u3055\u308c\u308b\u3002\u76f4\u8fd1\u3067\u306f2018\u5e74\u306b\u4e00\u822c\u52b4\u50cd\u8005\u306e\u6700\u4f4e\u6708\u984d\u8cc3\u91d1\u304c\u7d041,698\u30af\u30ef\u30c1\u30e3\uff08\u7d04130\u30c9\u30eb\uff09\u306b\u8a2d\u5b9a\u3055\u308c\u305f\uff08\u5bb6\u653f\u5a66\u7b49\u306f\u5225\u57fa\u6e96\uff09\u3002<\/p>\n\n\n\n<p>\u52a0\u3048\u3066\u6642\u9593\u5916\u52b4\u50cd\u624b\u5f53\u3084\u6df1\u591c\u52e4\u52d9\u624b\u5f53\uff08\u57fa\u672c\u8cc3\u91d1\u306e25%\u5897\uff09\u304c\u6cd5\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<p>\u591a\u304f\u306e\u52b4\u50cd\u8005\u306f\u52b4\u50cd\u7d44\u5408\u306b\u52a0\u5165\u3057\u56e3\u4f53\u4ea4\u6e09\u3067\u696d\u7a2e\u5225\u306e\u8cc3\u91d1\u6c34\u6e96\u304c\u6c7a\u5b9a\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5b9f\u969b\u306e\u7d66\u4e0e\u6c34\u6e96\u306f\u6700\u4f4e\u8cc3\u91d1\u3092\u4e0a\u56de\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-0680fb9b91d1cc515f7d07938baaaee8\" style=\"color:#0989b1\"><strong>\u52b4\u50cd\u6642\u9593:<\/strong> <\/h2>\n\n\n\n<p>\u6cd5\u5b9a\u52b4\u50cd\u6642\u9593\u306f\u903148\u6642\u9593\uff081\u65e58\u6642\u9593\u30fb\u90316\u65e5\uff09\u3068\u3055\u308c\u3001\u305d\u308c\u3092\u8d85\u3048\u308b\u52e4\u52d9\u306f\u6642\u9593\u5916\u52b4\u50cd\u3068\u3057\u3066\u5272\u5897\u8cc3\u91d1\u306e\u652f\u6255\u3044\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n\n\n\n<p>\u4f11\u65e5\u306f\u90311\u65e5\u306e\u6709\u7d66\u9031\u4f11\uff08\u901a\u5e38\u65e5\u66dc\uff09\u304c\u6700\u4f4e\u4fdd\u969c\u3055\u308c\u3066\u3044\u308b\u3002\u795d\u65e5\u306f\u5e74\u9593\u7d0412\u65e5\u3042\u308a\u3001\u305d\u306e\u52b4\u50cd\u306b\u306f2\u500d\u8cc3\u91d1\u3092\u652f\u6255\u3046\u304b\u4ee3\u4f11\u3092\u4e0e\u3048\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u5e74\u6b21\u6709\u7d66\u4f11\u6687\u306f\u52e4\u7d9a\u306b\u5fdc\u3058\u4ed8\u4e0e\u3055\u308c\u3001\u6700\u4f4e\u3067\u30821\u30f6\u6708\u52e4\u52d9\u3042\u305f\u308a2\u65e5\u306e\u6a29\u5229\u304c\u751f\u3058\u308b\uff08\u5e74\u959324\u65e5\u4ee5\u4e0a\uff09\u3002\u6709\u7d66\u4f11\u6687\u306f2\u5e74\u5206\u307e\u3067\u7e70\u8d8a\u53ef\u80fd\u3060\u304c\u3001\u672a\u6d88\u5316\u5206\u306f\u9000\u8077\u6642\u306b\u8cb7\u3044\u4e0a\u3052\u7cbe\u7b97\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-52faa231f878e982ab28306bf07625be\" style=\"color:#0989b1\"><strong>\u4f11\u6687\u5236\u5ea6:<\/strong> <\/h2>\n\n\n\n<p>\u4e00\u822c\u52b4\u50cd\u8005\u306f\u75c5\u6c17\u3084\u8ca0\u50b7\u3067\u5c31\u696d\u4e0d\u80fd\u306e\u5834\u5408\u3001\u6700\u95773\u304b\u6708\u306f\u7d66\u4e0e\u5168\u984d\u3001\u3055\u3089\u306b\u6b21\u306e3\u304b\u6708\u306f\u534a\u984d\u304c\u652f\u7d66\u3055\u308c\u308b\uff08\u77ed\u671f\u5951\u7d04\u52b4\u50cd\u8005\u306f\u8a0852\u65e5\u9593\u306e\u534a\u65e5\u652f\u7d66\uff09 \u3002\u3053\u306e\u671f\u9593\u3092\u8d85\u3048\u308b\u9577\u671f\u6b20\u52e4\u6642\u306f\u96c7\u7528\u4e3b\u306f\u533b\u5e2b\u306e\u8a3a\u65ad\u306b\u57fa\u3065\u304d\u300c\u533b\u7642\u4e0a\u306e\u89e3\u96c7\uff08medical discharge\uff09\u300d\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n\n\n\n<p>\u7523\u4f11\u306f\u9023\u7d9a14\u9031\u9593\u53d6\u5f97\u3067\u304d\u3001\u305d\u306e\u3046\u3061\u5c11\u306a\u304f\u3068\u30826\u9031\u9593\u306f\u51fa\u7523\u5f8c\u306b\u6d88\u5316\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\u3002\u53cc\u5b50\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u3055\u3089\u306b4\u9031\u9593\u5ef6\u9577\u53ef\u80fd\u3067\u3042\u308b\u3002\u7523\u4f11\u4e2d\u306e\u7d66\u4e0e\u306f\u6cd5\u5f8b\u4e0a\u5168\u984d\u652f\u7d66\u3068\u3055\u308c\u3001\u5fa9\u8077\u5f8c\u306e\u4e0d\u5229\u76ca\u53d6\u6271\u3044\u306f\u7981\u6b62\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<p>\u7537\u6027\u5f93\u696d\u54e1\u306b\u306f\u6709\u7d66\u306e\u7236\u89aa\u4f11\u6687\u304c5\u65e5\u9593\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u8fd1\u89aa\u8005\u306e\u6b7b\u4ea1\u6642\u306a\u3069\u306b\u5e745\u65e5\u306e\u6176\u5f14\u4f11\u6687\uff08compassionate leave\uff09\u3001\u5bb6\u65cf\u306e\u75be\u75c5\u30fb\u80b2\u5150\u7b49\u306b\u5e747\u65e5\u306e\u5bb6\u65cf\u8cac\u4efb\u4f11\u6687\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-36221bedfa2cd6b82c0b66d5b1fb11bb\" style=\"color:#0989b1\"><strong>\u89e3\u96c7\u3068\u88dc\u511f:<\/strong> <\/h2>\n\n\n\n<p>\u52b4\u50cd\u8005\u3092\u89e3\u96c7\u3059\u308b\u306b\u306f\u3001\u5c31\u52b4\u72b6\u6cc1\u306b\u5fdc\u3058\u305f\u6b63\u5f53\u7406\u7531\uff08\u696d\u7e3e\u4e0d\u826f\u3001\u898f\u5f8b\u9055\u53cd\u3001\u7d4c\u6e08\u7684\u4f59\u5270\u306a\u3069\uff09\u304c\u5fc5\u8981\u3067\u3001\u89e3\u96c7\u624b\u7d9a\u304d\u306b\u306f\u4e00\u5b9a\u306e\u4e8b\u524d\u901a\u77e5\u304c\u6c42\u3081\u3089\u308c\u308b\u3002\u52e4\u7d9a\u671f\u9593\u304c3\u30f6\u6708\u3092\u8d85\u3048\u305f\u52b4\u50cd\u8005\u306b\u306f\u5c11\u306a\u304f\u3068\u308230\u65e5\u306e\u89e3\u96c7\u4e88\u544a\u671f\u9593\u3092\u4e0e\u3048\u308b\u304b\u300130\u65e5\u5206\u306e\u7d66\u4e0e\u3092\u5373\u6642\u89e3\u96c7\u624b\u5f53\u3068\u3057\u3066\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n\n\n\n<p>\u6574\u7406\u89e3\u96c7\uff08\u7d4c\u55b6\u4e0a\u306e\u4eba\u54e1\u524a\u6e1b\uff09\u306e\u5834\u5408\u306b\u306f30\u65e5\u524d\u307e\u3067\u306b\u52b4\u50cd\u7d44\u5408\u307e\u305f\u306f\u5f93\u696d\u54e1\u4ee3\u8868\u30fb\u52b4\u50cd\u5c40\u3078\u306e\u901a\u544a\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3001\u52b4\u50cd\u9577\u5b98\u306e\u76e3\u7763\u4e0b\u3067\u89e3\u96c7\u57fa\u6e96\u306e\u59a5\u5f53\u6027\u304c\u5be9\u67fb\u3055\u308c\u308b\u3002\u6574\u7406\u89e3\u96c7\u3068\u306a\u3063\u305f\u5f93\u696d\u54e1\u306b\u306f\u5197\u9577\u624b\u5f53\uff08redundancy pay\uff09\u304c\u652f\u6255\u308f\u308c\u3001\u305d\u306e\u6cd5\u5b9a\u6700\u4f4e\u984d\u306f\u300c\u52e4\u7d9a\u5e74\u65701\u5e74\u306b\u3064\u304d\u57fa\u672c\u7d662\u30f6\u6708\u5206\u300d\u3067\u3042\u308b\u3002\u3053\u308c\u306f\u4f8b\u3048\u30705\u5e74\u52e4\u7d9a\u306a\u3089\u57fa\u672c\u7d66\u306e10\u30f6\u6708\u5206\u306b\u76f8\u5f53\u3057\u3001\u4f7f\u7528\u8005\u306f\u6700\u7d42\u52e4\u52d9\u65e5\u307e\u3067\u306e\u4e00\u62ec\u652f\u6255\u3044\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u8a66\u7528\u671f\u9593\u5185\u306e\u89e3\u96c7\u3084\u6709\u671f\u5951\u7d04\u6e80\u4e86\u306b\u3088\u308b\u7d42\u4e86\u306b\u306f\u5197\u9577\u624b\u5f53\u306f\u767a\u751f\u3057\u306a\u3044\u3002\u61f2\u6212\u89e3\u96c7\uff08\u91cd\u5927\u306a\u80cc\u4efb\u884c\u70ba\u306a\u3069\uff09\u306b\u306f\u53b3\u683c\u306a\u624b\u7d9a\u3068\u8a3c\u62e0\u304c\u5fc5\u8981\u3067\u3001\u5f93\u696d\u54e1\u306b\u306f\u5f01\u660e\u306e\u6a5f\u4f1a\u304c\u4fdd\u969c\u3055\u308c\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-c293516cd554f159774841c69d352a89\" style=\"color:#0989b1\"><strong>\u52b4\u50cd\u4e89\u8b70: <\/strong><\/h2>\n\n\n\n<p>\u52b4\u50cd\u8005\u306f\u52b4\u50cd\u7d44\u5408\u7d50\u6210\u3068\u56e3\u4f53\u4ea4\u6e09\u306e\u6a29\u5229\u3092\u6709\u3057\u3001\u8cc3\u91d1\u3084\u52b4\u50cd\u6761\u4ef6\u3092\u5de1\u308b\u4ea4\u6e09\u304c\u4e0d\u8abf\u306b\u7d42\u308f\u3063\u305f\u5834\u5408\u3001\u5408\u6cd5\u7684\u306a\u30b9\u30c8\u30e9\u30a4\u30ad\u6a29\u3092\u884c\u4f7f\u3067\u304d\u308b\u3002<\/p>\n\n\n\n<h1 class=\"wp-block-heading has-text-color has-link-color wp-elements-3d912e9e7e39031781df9f03f81ef634\" style=\"color:#029676\">6. \u5916\u56fd\u4f01\u696d\u5411\u3051\u5236\u5ea6<\/h1>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-936e113b89d6de30137c629ce548bf51\" style=\"color:#0989b1\"><strong>\u7279\u533a\u5236\u5ea6\uff08MFEZ\uff09:<\/strong> <\/h2>\n\n\n\n<p>\u30b6\u30f3\u30d3\u30a2\u653f\u5e9c\u306f\u88fd\u9020\u696d\u3084\u8f38\u51fa\u7523\u696d\u306e\u4fc3\u9032\u306e\u305f\u3081\u3001\u591a\u6570\u306e\u30de\u30eb\u30c1\u30d5\u30a1\u30b7\u30ea\u30c6\u30a3\u7d4c\u6e08\u7279\u533a\uff08MFEZ\uff09\u304a\u3088\u3073\u5de5\u696d\u56e3\u5730\u3092\u6307\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<p>\u7279\u533a\u306b\u5165\u5c45\u30fb\u64cd\u696d\u3059\u308b\u4f01\u696d\u306b\u306f\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u304c\u4e0e\u3048\u3089\u308c\u3001\u8a2d\u7acb\u5f8c5\u5e74\u9593\u306f\u6cd5\u4eba\u7a0e\u73870%\u3001\u914d\u5f53\u3078\u306e\u6e90\u6cc9\u7a0e0%\u3068\u3055\u308c\u30016\uff5e8\u5e74\u76ee\u306f\u6cd5\u4eba\u7a0e\u306e50%\u6e1b\u514d\uff08\u5b9f\u52b9\u7a0e\u738715%\uff09\u30019\uff5e10\u5e74\u76ee\u306f25%\u6e1b\u514d\uff08\u540c22.5%\uff09\u3068\u306a\u308b\u3002\u307e\u305f\u7279\u533a\u5185\u4f01\u696d\u304c\u6d77\u5916\u304b\u3089\u53d7\u3051\u53d6\u308b\u30b3\u30f3\u30b5\u30eb\u6599\u30fb\u501f\u5165\u91d1\u5229\u3078\u306e\u6e90\u6cc9\u7a0e\u304c\u514d\u9664\u3055\u308c\u3001\u7279\u533a\u958b\u767a\u306b\u5fc5\u8981\u306a\u539f\u6750\u6599\u30fb\u8a2d\u5099\u306e\u8f38\u5165\u95a2\u7a0e\u3082\u514d\u9664\u3055\u308c\u308b\u3002<\/p>\n\n\n\n<p>\u73fe\u5728\u3001\u9996\u90fd\u90ca\u5916\u30eb\u30b5\u30ab\u6771MFEZ\u3001\u9271\u5de5\u696d\u306e\u30c1\u30e3\u30f3\u30d3\u30b7MFEZ\u306a\u3069\u8907\u6570\u306e\u7279\u533a\u304c\u7a3c\u50cd\u4e2d\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-c56f434d331868a388942f046a1c10aa\" style=\"color:#0989b1\"><strong>\u7a0e\u5236\u512a\u9047: <\/strong><\/h2>\n\n\n\n<p>\u7279\u533a\u4ee5\u5916\u3067\u3082\u3001\u6295\u8cc7\u5968\u52b1\u6cd5\u306b\u57fa\u3065\u304f\u512a\u9047\u63aa\u7f6e\u304c\u3042\u308b\u3002\u30b6\u30f3\u30d3\u30a2\u958b\u767a\u5e81(ZDA)\u306b\u6240\u5b9a\u984d\u4ee5\u4e0a\uff082022\u5e74\u306e\u6cd5\u6539\u6b63\u30675\u4e07\u30c9\u30eb\u76f8\u5f53\u984d\u4ee5\u4e0a\uff09\u306e\u6295\u8cc7\u8a08\u753b\u3092\u767b\u9332\u3059\u308b\u3068\u8a8d\u5b9a\u6295\u8cc7\u6848\u4ef6\u3068\u306a\u308a\u3001\u8f38\u5165\u6a5f\u68b0\u30fb\u8a2d\u5099\u306e\u95a2\u7a0e\u304c5\u5e74\u9593\u514d\u9664\u3001\u521d\u671f\u8a2d\u5099\u6295\u8cc7\u306e\u6e1b\u4fa1\u511f\u5374\u3092\u52a0\u901f\u511f\u5374\uff0850%\/\u5e74\uff09\u3067\u304d\u308b\u306a\u3069\u306e\u6069\u5178\u3092\u53d7\u3051\u3089\u308c\u308b\u3002<\/p>\n\n\n\n<p>\u7279\u306b\u88fd\u9020\u696d\u3067\u306f\u539f\u6750\u6599\u306e\u95a2\u7a0e\u5f15\u4e0b\u3052\uff0815%\u21925%\uff09\u3084\u3001\u64cd\u696d\u958b\u59cb\u524d2\u5e74\u9593\u306e\u652f\u51fa\u306b\u5bfe\u3059\u308bVAT\u4e8b\u524d\u9084\u4ed8\u3068\u3044\u3063\u305f\u652f\u63f4\u7b56\u304c\u6574\u5099\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<p>\u8fb2\u696d\u30fb\u89b3\u5149\u30fb\u30a8\u30cd\u30eb\u30ae\u30fc\u306a\u3069\u91cd\u70b9\u5206\u91ce\u306b\u3082\u305d\u308c\u305e\u308c\u8f38\u9001\u30a4\u30f3\u30d5\u30e9\u6574\u5099\u652f\u63f4\u3084\u7a0e\u63a7\u9664\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<p>\u8f38\u51fa\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u6cd5\u4eba\u7a0e\u7387\u304c15%\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\uff08\u901a\u5e3830%\uff09\u3001\u975e\u4f1d\u7d71\u7684\u8f38\u51fa\u54c1\u306e\u751f\u7523\u8a2d\u5099\u8f38\u5165\u306b\u969b\u3057\u3066\u95a2\u7a0e\u3068VAT\u304c\u514d\u9664\u3055\u308c\u308b\u3002\u306a\u304a2023\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u8f38\u51fa\u6cd5\u4eba\u7a0e\u7387\u306f20%\u3078\u5f15\u4e0a\u3052\u3089\u308c\u305f\u304c\u3001\u305d\u308c\u3067\u3082\u6a19\u6e96\u7a0e\u7387\u3088\u308a\u306f\u4f4e\u3044\u6c34\u6e96\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-3a10b354f12cd612648927afd8ad3b30\" style=\"color:#0989b1\"><strong>\u6295\u8cc7\u5e81\u306e\u652f\u63f4:<\/strong> <\/h2>\n\n\n\n<p>ZDA\u306f\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3001\u4f1a\u793e\u8a2d\u7acb\u3001\u514d\u8a31\u53d6\u5f97\u3001\u7a0e\u95a2\u624b\u7d9a\u306a\u3069\u3092\u4e00\u62ec\u652f\u63f4\u3059\u308b\u7a93\u53e3\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u5927\u578b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u306f\u653f\u5e9c\u3068\u306e\u6295\u8cc7\u5354\u5b9a\u3092\u7de0\u7d50\u3057\u3001\u96fb\u529b\u30fb\u6c34\u9053\u306a\u3069\u30a4\u30f3\u30d5\u30e9\u4f9b\u7d66\u306e\u78ba\u7d04\u3084\u5fc5\u8981\u306a\u7528\u5730\u53d6\u5f97\u3092\u5186\u6ed1\u5316\u3059\u308b\u63aa\u7f6e\u3082\u53d6\u3089\u308c\u308b\u30022024\u5e74\u306b\u306f\u5185\u5916\u8cc7\u533a\u5225\u306a\u304f\u4e00\u5f8b\u306e\u512a\u9047\u3092\u4eab\u53d7\u3067\u304d\u308b\u3088\u3046\u6700\u4f4e\u6295\u8cc7\u984d\u8981\u4ef6\u304c5\u4e07\u30c9\u30eb\u306b\u7d71\u4e00\u3055\u308c\u3001\u4e2d\u5c0f\u898f\u6a21\u306e\u6295\u8cc7\u3082\u652f\u63f4\u5bfe\u8c61\u3068\u306a\u3063\u305f\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-7aaf5b727c5dd9e8b09000f7080cf3ce\" style=\"color:#0989b1\"><strong>\u99d0\u5728\u54e1\u30d3\u30b6:<\/strong> <\/h2>\n\n\n\n<p>\u5916\u56fd\u4f01\u696d\u304c\u99d0\u5728\u54e1\u3092\u6d3e\u9063\u3059\u308b\u5834\u5408\u3001\u4f5c\u696d\u8a31\u53ef\uff08Employment Permit\uff09\u306e\u53d6\u5f97\u304c\u5fc5\u8981\u3002\u901a\u5e38\u3001\u73fe\u5730\u6cd5\u4eba\u304c\u30b9\u30dd\u30f3\u30b5\u30fc\u3068\u306a\u308a\u3001\u73fe\u5730\u79fb\u6c11\u5c40\u3078\u7533\u8acb\u3059\u308b\u3002\u8a31\u53ef\u306f2\u5e74\u307e\u305f\u306f3\u5e74\u306e\u6709\u52b9\u671f\u9593\u3067\u66f4\u65b0\u53ef\u3002\u9ad8\u984d\u6295\u8cc7\u5bb6\u3084\u5c02\u9580\u4eba\u6750\u5411\u3051\u306b\u306f\u9577\u671f\u306e\u6295\u8cc7\u8a31\u53ef\u8a3c\uff08\u4f8b\u3048\u307010\u5e74\u6709\u52b9\u306e\u6295\u8cc7\u4fc3\u9032\u8a31\u53ef\uff09\u304c\u767a\u7d66\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308b\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u30b6\u30f3\u30d3\u30a2\u306f\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0a\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3067\u6280\u8853\u79fb\u8ee2\u8a08\u753b\u306e\u63d0\u51fa\u3092\u6c42\u3081\u3001\u6bb5\u968e\u7684\u306a\u73fe\u5730\u4eba\u6750\u3078\u306e\u4ea4\u66ff\u3092\u5968\u52b1\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5c02\u9580\u6280\u80fd\u306e\u73fe\u5730\u793e\u54e1\u80b2\u6210\u304c\u91cd\u8981\u3068\u306a\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-c03256d22a472bb92b60a66cd33ffac9\" style=\"color:#0989b1\"><strong>\u5916\u8ca8\u898f\u5236: <\/strong><\/h2>\n\n\n\n<p>2014\u5e74\u306b\u5916\u70ba\u898f\u5236\u304c\u5927\u5e45\u306b\u81ea\u7531\u5316\u3055\u308c\u3001\u30b6\u30f3\u30d3\u30a2\u306b\u306f\u73fe\u5728\u53b3\u683c\u306a\u8cc7\u672c\u898f\u5236\u3084\u5916\u8ca8\u9001\u91d1\u5236\u9650\u306f\u306a\u3044\u3002\u4f01\u696d\u306f\u6b63\u5f53\u306a\u914d\u5f53\u91d1\u3084\u5229\u6255\u3044\u3092\u7a0e\u5f8c\u3067\u3042\u308c\u3070\u5236\u9650\u306a\u304f\u672c\u56fd\u9001\u91d1\u3067\u304d\u308b\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u8f38\u51fa\u4ee3\u91d1\u306e\u56fd\u5185\u6301\u3061\u5e30\u308a\u3092\u78ba\u5b9f\u306b\u3059\u308b\u305f\u3081\u3001\u8f38\u51fa\u8005\u306f\u7a0e\u95a2\u8f38\u51fa\u7533\u544a\u3068\u30ea\u30f3\u30af\u3057\u305f\u8f38\u51fa\u4ee3\u91d1\u56de\u53ce\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3002\u8f38\u51fa\u53d6\u5f15\u3054\u3068\u306b\u30e6\u30cb\u30fc\u30af\u756a\u53f7\uff08UCR\uff09\u304c\u767a\u884c\u3055\u308c\u300190\u65e5\u4ee5\u5185\u306b\u8f38\u51fa\u4ee3\u91d1\u304c\u30b6\u30f3\u30d3\u30a2\u306e\u9280\u884c\u53e3\u5ea7\u306b\u5165\u91d1\u3055\u308c\u308b\u3053\u3068\u3092\u4e2d\u592e\u9280\u884c\u304c\u8ffd\u8de1\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u306f\u5916\u8ca8\u306e\u9055\u6cd5\u6d41\u51fa\u3084\u672a\u7533\u544a\u53ce\u5165\u3092\u9632\u3050\u305f\u3081\u306e\u3082\u306e\u3067\u3001\u901a\u5e38\u306e\u4e8b\u696d\u9001\u91d1\u306b\u5bfe\u3059\u308b\u969c\u58c1\u3067\u306f\u306a\u3044\u3002\u73fe\u5730\u9280\u884c\u53e3\u5ea7\u3067\u306f\u5916\u8ca8\u5efa\u3066\u53e3\u5ea7\u3082\u958b\u8a2d\u53ef\u80fd\u3067\u3001\u8f38\u5165\u6c7a\u6e08\u3084\u5916\u8ca8\u5efa\u3066\u30ed\u30fc\u30f3\u306e\u53d7\u5165\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-f64cf458a143c844f88ba46c361928b2\" style=\"color:#0989b1\"><strong>\u5951\u7d04\u30fb\u30b0\u30eb\u30fc\u30d7\u5185\u8cb8\u4ed8:<\/strong> <\/h2>\n\n\n\n<p>\u5916\u8cc7\u4f01\u696d\u304c\u30b0\u30eb\u30fc\u30d7\u5185\u8cb8\u4ed8\u3092\u884c\u3046\u5834\u5408\u3001\u30b6\u30f3\u30d3\u30a2\u7a0e\u6cd5\u4e0a\u306fThin Capitalization\uff08\u904e\u5c11\u8cc7\u672c\u7a0e\u5236\uff09\u3068\u3057\u3066\u5229\u5b50\u63a7\u9664\u306b\u4e00\u5b9a\u306e\u5236\u9650\u304c\u3042\u308b\u30022019\u5e74\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u304b\u3089\u306e\u501f\u5165\u5229\u5b50\u306fEBITDA\uff08\u7a0e\u524d\u55b6\u696d\u5229\u76ca\uff09\u306e30%\u3092\u8d85\u3048\u308b\u90e8\u5206\u306f\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308a\u3001\u8d85\u904e\u90e8\u5206\u306f\u7fcc\u671f\u4ee5\u964d5\u5e74\u4ee5\u5185\u306b\u7e70\u8d8a\u63a7\u9664\u53ef\u80fd\u3068\u5b9a\u3081\u3089\u308c\u305f\u3002\u5f93\u6765\u5b58\u5728\u3057\u305f\u8ca0\u50b5\u8cc7\u672c\u6bd4\u7387\u30d9\u30fc\u30b9\u306e\u5236\u9650\uff083:1\u30eb\u30fc\u30eb\uff09\u306f\u64a4\u5ec3\u3055\u308c\u3001\u3088\u308a\u5b9f\u8cea\u7684\u306a\u6307\u6a19\u3067\u5224\u5b9a\u3055\u308c\u308b\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u56fd\u5916\u95a2\u9023\u8005\u3068\u306e\u53d6\u5f15\u5168\u822c\u306b\u5bfe\u3057\u3066\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u304c\u9069\u7528\u3055\u308c\u3001\u5e02\u5834\u4fa1\u683c\u304b\u3089\u306e\u4e56\u96e2\u304c\u3042\u308c\u3070\u7a0e\u52d9\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3002\u5951\u7d04\u6cd5\u5236\u306f\u30b3\u30e2\u30f3\u30ed\u30fc\u306b\u57fa\u3065\u304d\u3001\u82f1\u6587\u5951\u7d04\u304c\u305d\u306e\u307e\u307e\u6709\u52b9\u3068\u306a\u308b\u3002\u7d1b\u4e89\u56de\u907f\u306e\u305f\u3081\u5951\u7d04\u66f8\u306b\u4ef2\u88c1\u6761\u9805\u3092\u5165\u308c\u308b\u3053\u3068\u3082\u4e00\u822c\u7684\u3067\u3042\u308a\u3001\u30b6\u30f3\u30d3\u30a2\u306f\u30cb\u30e5\u30fc\u30e8\u30fc\u30af\u6761\u7d04\u52a0\u76df\u56fd\u3068\u3057\u3066\u56fd\u969b\u4ef2\u88c1\u5224\u65ad\u306e\u57f7\u884c\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002<\/p>\n\n\n\n<h1 class=\"wp-block-heading has-text-color has-link-color wp-elements-b5d06e6aed9328f26d93db7551ff215a\" style=\"color:#029676\">7. \u91d1\u878d\u30fb\u8cc7\u91d1\u8abf\u9054<\/h1>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-653ad7be7aac86c51c4ce453b40fabbe\" style=\"color:#0989b1\"><strong>\u9280\u884c\u30fb\u901a\u8ca8\u4e8b\u60c5:<\/strong> <\/h2>\n\n\n\n<p>\u30b6\u30f3\u30d3\u30a2\u306e\u9280\u884c\u30b7\u30b9\u30c6\u30e0\u306f\u5b89\u5b9a\u3057\u3066\u304a\u308a\u3001\u82f1\u7cfb\u30d0\u30fc\u30af\u30ec\u30a4\u30ba\uff08\u73fe\u5728\u306eABSA\uff09\u3084\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u30c1\u30e3\u30fc\u30bf\u30fc\u30c9\u3001\u4e2d\u8cc7\u7cfb\u306e\u9280\u884c\u306a\u3069\u6d77\u5916\u8cc7\u672c\u9280\u884c\u3082\u542b\u308120\u884c\u4ee5\u4e0a\u304c\u55b6\u696d\u3059\u308b\u3002<\/p>\n\n\n\n<p>\u6cd5\u4eba\u306f\u73fe\u5730\u3067\u9280\u884c\u53e3\u5ea7\u3092\u958b\u8a2d\u3067\u304d\u3001\u30af\u30ef\u30c1\u30e3\u5efa\u3066\u53e3\u5ea7\u306e\u307b\u304b\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u7c73\u30c9\u30eb\u30fb\u5357\u30a2\u30e9\u30f3\u30c9\u306a\u3069\u5916\u8ca8\u53e3\u5ea7\u306e\u958b\u8a2d\u3082\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<p>\u4e2d\u592e\u9280\u884c\uff08\u30b6\u30f3\u30d3\u30a2\u9280\u884c, BoZ\uff09\u306f\u653f\u7b56\u91d1\u5229\u3067\u901a\u8ca8\u4fa1\u5024\u3092\u7ba1\u7406\u3057\u3064\u3064\u3001\u30a4\u30f3\u30d5\u30ec\u6291\u5236\u306b\u52aa\u3081\u3066\u3044\u308b\u3002\u8fd1\u5e74\u30a4\u30f3\u30d5\u30ec\u7387\u304c\u4e8c\u6841\u306b\u53ca\u3073\u516c\u5b9a\u6b69\u5408\u3082\u9ad8\u6c34\u6e96\u306e\u305f\u3081\u3001\u5e02\u4e2d\u91d1\u5229\u306f\u8cb8\u51fa\u30d9\u30fc\u30b9\u306720%\u524d\u5f8c\u3068\u9ad8\u3081\u3067\u8cc7\u91d1\u8abf\u9054\u30b3\u30b9\u30c8\u306f\u5927\u304d\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-918cd001abd4bf5650ceb47676d656e8\" style=\"color:#0989b1\"><strong>\u8cc7\u91d1\u79fb\u52d5\u3068\u898f\u5236:<\/strong> <\/h2>\n\n\n\n<p>\u4f01\u696d\u304b\u3089\u6d77\u5916\u3078\u306e\u914d\u5f53\u91d1\u9001\u91d1\u3084\u89aa\u5b50\u30ed\u30fc\u30f3\u306e\u5229\u6255\u3044\u9001\u91d1\u306f\u3001\u524d\u8ff0\u306e\u3088\u3046\u306b\u7a0e\u52d9\u4e0a\u9069\u5207\u306b\u51e6\u7406\u3055\u308c\u3066\u3044\u308c\u3070\u5236\u9650\u306a\u304f\u5b9f\u884c\u3067\u304d\u308b\u3002\u30b6\u30f3\u30d3\u30a2\u306b\u306f\u5916\u70ba\u5e81\u306b\u3088\u308b\u4e8b\u524d\u8a31\u53ef\u5236\u5ea6\u306f\u7121\u304f\u3001\u9280\u884c\u3092\u7d4c\u7531\u3057\u3066\u81ea\u7531\u306b\u9001\u91d1\u53ef\u80fd\u3067\u3042\u308b\u3002\u305f\u3060\u3057\u3001\u8131\u7a0e\u9632\u6b62\u306e\u89b3\u70b9\u304b\u3089\u5927\u53e3\u9001\u91d1\u6642\u306b\u306f\u7a0e\u52d9\u5f53\u5c40\u304c\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3092\u884c\u3063\u3066\u304a\u308a\u3001\u672a\u7d0d\u7a0e\u306e\u307e\u307e\u56fd\u5916\u9001\u91d1\u3092\u884c\u3046\u306815%\u306e\u6e90\u6cc9\u5fb4\u53ce\u304c\u8ab2\u3055\u308c\u308b\u4ed5\u7d44\u307f\u304c\u3042\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-5bdfcf58d4bd27ff44a1f2748b3e363d\" style=\"color:#0989b1\"><strong>\u30d5\u30a3\u30f3\u30c6\u30c3\u30af\u52d5\u5411:<\/strong> <\/h2>\n\n\n\n<p>\u30b6\u30f3\u30d3\u30a2\u3067\u306f\u9280\u884c\u53e3\u5ea7\u3092\u6301\u305f\u306a\u3044\u6210\u4eba\u3082\u591a\u304f\u3001\u643a\u5e2f\u96fb\u8a71\u3092\u5229\u7528\u3057\u305f\u30e2\u30d0\u30a4\u30eb\u9001\u91d1\u30b5\u30fc\u30d3\u30b9\u304c\u6025\u901f\u306b\u666e\u53ca\u3057\u3066\u3044\u308b\u3002Airtel\u3084MTN\u3068\u3044\u3063\u305f\u901a\u4fe1\u5927\u624b\u306e\u30e2\u30d0\u30a4\u30eb\u30de\u30cd\u30fc\u306f\u8fb2\u6751\u90e8\u307e\u3067\u5e83\u304c\u308a\u30012015\u5e74\u306b59%\u3060\u3063\u305f\u6210\u4eba\u91d1\u878d\u5229\u7528\u7387\u306f2020\u5e74\u306b\u306f69%\u306b\u4e0a\u6607\u3057\u305f\u3002<\/p>\n\n\n\n<p>2018\u5e74\u306b\u306f\u30d5\u30a3\u30f3\u30c6\u30c3\u30af\u898f\u5236\u30b5\u30f3\u30c9\u30dc\u30c3\u30af\u30b9\u3092\u5275\u8a2d\u3057\u3001\u65b0\u8208\u4f01\u696d\u306b\u3088\u308b\u96fb\u5b50\u6c7a\u6e08\u30b5\u30fc\u30d3\u30b9\u3084\u30c7\u30b8\u30bf\u30eb\u878d\u8cc7\u30e2\u30c7\u30eb\u306e\u8a66\u884c\u3092\u8a8d\u53ef\u3057\u3066\u3044\u308b\u3002\u307e\u305f2022\u5e74\u306b\u306f\u56fd\u6c11ID\u3068\u9023\u52d5\u3057\u305f\u4fe1\u7528\u60c5\u5831\u5171\u6709\u30b7\u30b9\u30c6\u30e0\u3092\u6574\u5099\u3057\u3001\u4e2d\u5c0f\u4f01\u696d\u3084\u500b\u4eba\u306e\u4e0e\u4fe1\u62e1\u5927\u3092\u56f3\u3063\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<h1 class=\"wp-block-heading has-text-color has-link-color wp-elements-e81d23402e8c2c751cc3c5608acefa2f\" style=\"color:#029676\">8. \u5546\u7fd2\u6163\u30fb\u6587\u5316\u30fb\u30ea\u30b9\u30af<\/h1>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-26b70fbc21b051ada765462acf07c9de\" style=\"color:#0989b1\"><strong>\u8d08\u8cc4\u30fb\u6c5a\u8077\u30ea\u30b9\u30af:<\/strong> <\/h2>\n\n\n\n<p>\u30a2\u30d5\u30ea\u30ab\u306e\u4e2d\u3067\u306f\u8150\u6557\u304c\u5c11\u306a\u3044\u65b9\u3068\u3055\u308c\u305f\u6642\u671f\u3082\u3042\u3063\u305f\u304c\u3001\u8fd1\u5e74\u306f\u516c\u52d9\u54e1\u3084\u653f\u6cbb\u5bb6\u306e\u6c5a\u8077\u304c\u793e\u4f1a\u554f\u984c\u3068\u306a\u3063\u3066\u3044\u308b\u30022021\u5e74\u5c31\u4efb\u306e\u30d2\u30c1\u30ec\u30de\u5927\u7d71\u9818\u306f\u6c5a\u8077\u64b2\u6ec5\u3068\u30ac\u30d0\u30ca\u30f3\u30b9\u5411\u4e0a\u3092\u6700\u91cd\u8981\u8ab2\u984c\u306b\u63b2\u3052\u3001\u524d\u653f\u6a29\u306e\u8150\u6557\u8ffd\u53ca\u3084\u884c\u653f\u624b\u7d9a\u306e\u900f\u660e\u5316\u3092\u9032\u3081\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-940bbf606c7f40723b3100a71dcdbc5b\" style=\"color:#0989b1\"><strong>\u6cbb\u5b89\u30fb\u653f\u60c5:<\/strong> 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class=\"wp-block-heading has-text-color has-link-color wp-elements-00f93d830f318d6e1c73fcb371aeb99b\" style=\"color:#029676\">9. \u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u4e8b\u9805<\/h1>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-155a17149daae0de497876c7c5e47b09\" style=\"color:#0989b1\"><strong>\u4ed6\u56fd\u3068\u306e\u6bd4\u8f03:<\/strong> 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class=\"wp-block-heading has-text-color has-link-color wp-elements-70de013b43cde17aadbfc1f7b3879d3b\" style=\"color:#0989b1\"><strong>\u7a0e\u52d9\u30fb\u4f1a\u8a08\u306e\u5b9f\u52d9\u96e3\u6613\u5ea6:<\/strong> <\/h2>\n\n\n\n<p>\u30b6\u30f3\u30d3\u30a2\u306e\u7a0e\u52d9\u30fb\u4f1a\u8a08\u5b9f\u52d9\u306f\u3001\u516c\u7528\u8a9e\u304c\u82f1\u8a9e\u3067\u3042\u308aIFRS\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u305f\u3081\u6bd4\u8f03\u7684\u7406\u89e3\u3057\u3084\u3059\u3044\u3002\u4e00\u65b9\u3067\u7a0e\u6cd5\u7d30\u5247\u3084\u7533\u544a\u69d8\u5f0f\u306b\u72ec\u81ea\u306e\u8981\u4ef6\u304c\u3042\u308b\u305f\u3081\u3001\u73fe\u5730\u306e\u5c02\u9580\u5bb6\u306e\u652f\u63f4\u306f\u4e0d\u53ef\u6b20\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<p>ZRA\u3078\u306e\u5404\u7a2e\u7533\u544a\uff08VAT\u6708\u6b21\u7533\u544a\u3001\u6e90\u6cc9\u7a0e\u6708\u6b21\u7d0d\u4ed8\u3001\u5e74\u6b21\u6cd5\u4eba\u7a0e\u7533\u544a\u306a\u3069\uff09\u306f\u96fb\u5b50\u5316\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u671f\u9650\u7ba1\u7406\u3068\u6b63\u78ba\u306a\u7533\u544a\u8a08\u7b97\u304c\u6c42\u3081\u3089\u308c\u308b\u3002\u7279\u306b\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u5316\u3084\u6e90\u6cc9\u7a0e\u63a7\u9664\u8a3c\u660e\u306e\u767a\u884c\u306a\u3069\u3001\u65e5\u672c\u672c\u793e\u304c\u95a2\u4e0e\u3059\u308b\u4e8b\u9805\u306f\u6f0f\u308c\u306a\u304f\u5bfe\u5fdc\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n\n\n\n<p>\u4f1a\u8a08\u76e3\u67fb\u3082\u5168\u4f01\u696d\u5bfe\u8c61\u3067\u3042\u308b\u305f\u3081\u3001\u4e2d\u5c0f\u4f01\u696d\u3067\u3082\u5e74\u6b21\u6c7a\u7b97\u306e\u76e3\u67fb\u6e96\u5099\u306b\u4e00\u5b9a\u306e\u5de5\u6570\u3092\u5272\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n\n\n\n<h1 class=\"wp-block-heading has-text-color has-link-color wp-elements-7de73ff4fd7c6301520403d4f8b777bb\" style=\"color:#029676\">10. \u95a2\u9023\u6cd5\u4ee4<\/h1>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u96c7\u7528\u6cd5 Employment Code Act, 2019<\/li>\n\n\n\n<li>\u4f1a\u793e\u6cd5 Companies Act, 2017<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. \u56fd\u5bb6\u57fa\u672c\u60c5\u5831 \u30b6\u30f3\u30d3\u30a2\u5171\u548c\u56fd \u56fd\u540d\u30fb\u9996\u90fd\u30fb\u4eba\u53e3: \u30b6\u30f3\u30d3\u30a2\u5171\u548c\u56fd\uff08Republic of Zambia\uff09\u3002 \u9996\u90fd\u30eb\u30b5\u30ab\uff08Lusaka\uff09\u306f\u6a19\u9ad8\u7d041,272m\u3001\u4eba\u53e3\u7d04308\u4e07\u4eba\uff082022\u5e74\u56fd\u52e2\u8abf\u67fb\uff09\u3067\u56fd\u5185\u6700\u5927\u306e\u90fd\u5e02\u3067\u3042 &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/www.forest-and-company.com\/?p=2819\" class=\"more-link\"><span class=\"screen-reader-text\">&#8220;\u30b6\u30f3\u30d3\u30a2\u5171\u548c\u56fd\u306e\u6cd5\u4eba\u30fb\u4f1a\u8a08\u76e3\u67fb\u30fb\u7a0e\u52b4\u52d9\u7b49\u306e\u57fa\u672c\u60c5\u5831&#8221; 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