{"id":425,"date":"2024-05-10T13:00:00","date_gmt":"2024-05-10T13:00:00","guid":{"rendered":"https:\/\/asaprofessionals.sg\/?post_type=topics&#038;p=425"},"modified":"2025-11-17T07:36:08","modified_gmt":"2025-11-17T07:36:08","slug":"whtexemption_eng","status":"publish","type":"topics","link":"https:\/\/asaprofessionals.sg\/en\/topics\/whtexemption_eng\/","title":{"rendered":"\u6d77\u904b\u512a\u9047\u7a0e\u5236\u3000\u6e90\u6cc9\u7a0e\u306e\u514d\u9664\u7533\u8acb"},"content":{"rendered":"\n<p>\u6d77\u904b\u696d\u754c\u3067\u306f\u3001\u5927\u624b\u30aa\u30da\u30ec\u30fc\u30bf\u30fc\u3092\u306f\u3058\u3081\u3068\u3057\u3066\u3001\u8239\u4e3b\u3001\u8239\u8236\u7ba1\u7406\u4f1a\u793e\u3001\u8239\u8236\u6a5f\u5668\u30e1\u30fc\u30ab\u30fc\u3001\u8239\u8236\u30d6\u30ed\u30fc\u30ab\u30fc\u3068\u3044\u3063\u305f\u6d77\u4e8b\u30af\u30e9\u30b9\u30bf\u30fc\u4f01\u696d\u304c\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u9032\u51fa\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u65e5\u672c\u304b\u3089\u3082\u591a\u304f\u306e\u6d77\u4e8b\u30af\u30e9\u30b9\u30bf\u30fc\u4f01\u696d\u304c\u9032\u51fa\u3057\u3066\u304a\u308a\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3068\u65e5\u672c\u306f\u6d77\u904b\u696d\u754c\u306b\u304a\u3044\u3066\u3082\u91cd\u8981\u306a\u30d1\u30fc\u30c8\u30ca\u30fc\u3067\u3059\u3002<br>\u6628\u4eca\u306e\u6d77\u904b\u696d\u754c\u306e\u72b6\u6cc1\u3092\u632f\u308a\u8fd4\u308b\u3068\u30012020\u5e74\u306b\u611f\u67d3\u304c\u4e16\u754c\u4e2d\u306b\u62e1\u5927\u3057\u305fCOVID-19\u306b\u3088\u308a\u3001\u5404\u56fd\u304c\u6025\u901f\u306a\u611f\u67d3\u5c01\u3058\u8fbc\u3081\u7b56\u3068\u3057\u3066\u30ed\u30c3\u30af\u30c0\u30a6\u30f3\u3092\u5b9f\u65bd\u3057\u305f\u7d50\u679c \u3001\u30ed\u30b8\u30b9\u30c6\u30a3\u30af\u30b9\u306b\u6df7\u4e71\u304c\u751f\u3058\u3001\u30b3\u30f3\u30c6\u30ca\u904b\u8cc3\u3092\u4e2d\u5fc3\u306b\u50ad\u8239\u6599\u306e\u4e0a\u6607\u3092\u62db\u304d\u307e\u3057\u305f\u3002\u307e\u305f\u3001\u305d\u306e\u5f8c\u5404\u56fd\u304c\u91d1\u5229\u3092\u4e0a\u6607\u3055\u305b\u3066\u3044\u304f\u4e2d\u3001\u4f4e\u91d1\u5229\u653f\u7b56\u3092\u7dad\u6301\u3057\u305f\u65e5\u672c\u3068\u7c73\u56fd\u306e\u91d1\u5229\u5dee\u306e\u62e1\u5927\u3092\u80cc\u666f\u3068\u3057\u305f\u5186\u5b89\u304c\u7d99\u7d9a\u3057\u305f\u72b6\u6cc1\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u65e5\u672c\u306e\u6d77\u904b\u696d\u754c\u306b\u3068\u3063\u3066\u306f\u8ffd\u3044\u98a8\u3068\u306a\u3063\u3066\u3044\u308b\u3068\u601d\u308f\u308c\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u9244\u306e\u4fa1\u683c\u9ad8\u9a30\u3084\u8239\u53f0\u306e\u4e0d\u8db3\u306b\u8d77\u56e0\u3059\u308b\u8239\u4fa1\u306e\u9ad8\u9a30\u306b\u3088\u308a\u3001\u8239\u8236\u306e\u53d6\u5f97\u3084\u79fb\u52d5\u304c\u96e3\u3057\u3044\u72b6\u6cc1\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u307e\u305f\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306f\u8cc3\u6599\u3084\u4eba\u4ef6\u8cbb\u306a\u3069\u306e\u7269\u4fa1\u4e0a\u6607\u3084\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306e\u30b3\u30b9\u30c8\u3082\u5897\u5927\u3059\u308b\u306a\u3069\u3001\u30cd\u30ac\u30c6\u30a3\u30d6\u306a\u72b6\u6cc1\u3082\u78ba\u8a8d\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u3002<br>\u3057\u304b\u3057\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306f\u304b\u306d\u3066\u3088\u308a\u6d77\u904b\u512a\u9047\u7a0e\u5236\u3092\u306f\u3058\u3081\u3068\u3057\u305f\u56fd\u7b56\u306b\u3088\u308a\u6d77\u4e8b\u30af\u30e9\u30b9\u30bf\u30fc\u4f01\u696d\u3092\u8a98\u81f4\u3057\u3066\u304d\u3066\u304a\u308a\u3001\u305d\u306e\u50be\u5411\u306b\u5909\u5316\u306f\u306a\u304f\u3001\u65e5\u672c\u3068\u6bd4\u8f03\u3059\u308b\u3068\u7a0e\u5236\u306e\u512a\u4f4d\u6027\u306f\u9855\u8457\u3067\u3042\u308b\u3053\u3068\u3092\u8003\u3048\u308b\u3068\u3001\u4eca\u5f8c\u3082\u65e5\u672c\u306e\u6d77\u4e8b\u30af\u30e9\u30b9\u30bf\u30fc\u4f01\u696d\u306e\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u9032\u51fa\u306e\u30c8\u30ec\u30f3\u30c9\u306f\u7d99\u7d9a\u3057\u3066\u3044\u304f\u3082\u306e\u3068\u601d\u308f\u308c\u307e\u3059\u3002<br>\u6570\u3042\u308b\u6d77\u904b\u512a\u9047\u7a0e\u5236\u306e\u4e2d\u3067\u3001\u7279\u306b\u6709\u540d\u306a\u3082\u306e\u306fMSI-SRS (Income Tax Act section 13A)\u3068MSI-AIS (Income Tax Act section 13E)\u3067\u3042\u308a\u307e\u3059\u304c\u3001\u4eca\u56de\u306f\u6e90\u6cc9\u7a0e\u514d\u9664\u7533\u8acb\uff08Withholding Tax (WHT) exemption on interest and related payments made in respect of arrangements obtained to finance the purchase or construction of vessels) \u306b\u3064\u3044\u3066\u3001\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_72 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">\u3010\u76ee\u6b21\u3011<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/asaprofessionals.sg\/en\/topics\/whtexemption_eng\/#%EF%BC%91%EF%BC%8E%E6%BA%90%E6%B3%89%E7%A8%8E%E5%85%8D%E9%99%A4%E7%94%B3%E8%AB%8B%E3%81%AE%E6%A6%82%E8%A6%81\" title=\"\uff11\uff0e\u6e90\u6cc9\u7a0e\u514d\u9664\u7533\u8acb\u306e\u6982\u8981\">\uff11\uff0e\u6e90\u6cc9\u7a0e\u514d\u9664\u7533\u8acb\u306e\u6982\u8981<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/asaprofessionals.sg\/en\/topics\/whtexemption_eng\/#%EF%BC%92%EF%BC%8E%E6%BA%90%E6%B3%89%E7%A8%8E%E5%85%8D%E9%99%A4%E3%81%AE%E8%A6%81%E4%BB%B6%E3%81%AB%E3%81%A4%E3%81%84%E3%81%A6\" title=\"\uff12\uff0e\u6e90\u6cc9\u7a0e\u514d\u9664\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\">\uff12\uff0e\u6e90\u6cc9\u7a0e\u514d\u9664\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/asaprofessionals.sg\/en\/topics\/whtexemption_eng\/#%EF%BC%93%EF%BC%8E%E6%BA%90%E6%B3%89%E7%A8%8E%E5%85%8D%E9%99%A4%E7%94%B3%E8%AB%8B%E6%89%8B%E7%B6%9A%E3%81%AB%E3%81%A4%E3%81%84%E3%81%A6\" title=\"\uff13\uff0e\u6e90\u6cc9\u7a0e\u514d\u9664\u7533\u8acb\u624b\u7d9a\u306b\u3064\u3044\u3066\">\uff13\uff0e\u6e90\u6cc9\u7a0e\u514d\u9664\u7533\u8acb\u624b\u7d9a\u306b\u3064\u3044\u3066<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/asaprofessionals.sg\/en\/topics\/whtexemption_eng\/#%E3%80%90%E3%81%8A%E3%82%8F%E3%82%8A%E3%81%AB%E3%80%91\" title=\"\u3010\u304a\u308f\u308a\u306b\u3011\">\u3010\u304a\u308f\u308a\u306b\u3011<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EF%BC%91%EF%BC%8E%E6%BA%90%E6%B3%89%E7%A8%8E%E5%85%8D%E9%99%A4%E7%94%B3%E8%AB%8B%E3%81%AE%E6%A6%82%E8%A6%81\"><\/span>\uff11\uff0e\u6e90\u6cc9\u7a0e\u514d\u9664\u7533\u8acb\u306e\u6982\u8981<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u304c\u6d77\u5916\u304b\u3089\u501f\u5165\u3092\u884c\u3046\u5834\u5408\u3001\u539f\u5247\u3068\u3057\u3066\u6cd5\u4eba\u304c\u652f\u6255\u3046\u5229\u606f\u306b\u5bfe\u3057\u3066\u6e90\u6cc9\u7a0e\u304c\u5fb4\u53ce\u3055\u308c<br>\u307e\u3059\u3002\u65e5\u672c\u304b\u3089\u501f\u5165\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u65e5\u661f\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304d10\uff05\u306e\u6e90\u6cc9\u7a0e\u304c\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<br>\u307e\u305f\u3001\u8239\u8236\u3092\u4fdd\u6709\u3059\u308b\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u3067\u3042\u308b\u30aa\u30da\u30ec\u30fc\u30bf\u30fc\u304a\u3088\u3073\u8239\u4e3b\u304c\u91d1\u878d\u6a5f\u95a2\u3068\u7de0\u7d50\u3059\u308b\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u66f8\u306b\u304a\u3044\u3066\u306f\u3001\u5229\u606f\u652f\u6255\u6642\u306b\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u3066\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u5834\u5408\u306b\u91d1\u878d\u6a5f\u95a2\u306e\u624b\u53d6\u984d\u304c\u6e90\u6cc9\u5fb4\u53ce\u524d\u306e\u91d1\u984d\u3068\u306a\u308b\u3088\u3046\u306b\u8cb8\u51fa\u5229\u7387\u307e\u305f\u306f\u91d1\u5229\u3092\u4fee\u6b63\u3059\u308b\u3001\u3044\u308f\u3086\u308b\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u6761\u9805\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u304c\u6563\u898b\u3055\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5229\u606f\u306b\u6e90\u6cc9\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408\u3001\u501f\u624b\u306e\u8abf\u9054\u30b3\u30b9\u30c8\u304c\u9ad8\u304f\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3001\u7279\u306b\u65e5\u672c\u306e\u9280\u884c\u3084\u30ea\u30fc\u30b9\u4f1a\u793e\u7b49\u3068\u7d50\u3073\u3064\u304d\u304c\u5f37\u3044\u65e5\u672c\u306e\u30aa\u30da\u30ec\u30fc\u30bf\u30fc\u304a\u3088\u3073\u8239\u4e3b\u306b\u3068\u3063\u3066\u5229\u606f\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306b\u5bfe\u3057\u3066\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002<br>\u305d\u306e\u3088\u3046\u306a\u80cc\u666f\u304b\u3089\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u304c\u8239\u8236\u4fdd\u6709\u3092\u76ee\u7684\u3068\u3057\u3066\u501f\u5165\u3092\u884c\u3046\u5834\u5408\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u501f\u5165\u306b\u3064\u3044\u3066\u306f\u3001Maritime &amp; Port Authority of Singapore\uff08\u4ee5\u4e0b\u3001\u300cMPA\u300d\u3068\u3044\u3046\uff09\u306b\u6240\u5b9a\u306e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u304a\u3088\u3073\u7533\u8acb\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u81ea\u52d5\u7684\u306b\u6e90\u6cc9\u5fb4\u53ce\u304c\u514d\u9664\u3055\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<br>\u4e0a\u8a18\u5236\u5ea6\u306f 2026 \u5e74 12 \u6708 31 \u65e5\u4ee5\u524d\u306b\u7de0\u7d50 \u3055\u308c\u305f\u8981\u4ef6\u3092\u6e80\u305f\u3059\u501f\u5165\u5951\u7d04\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u304c\u3001\u3053\u308c\u307e\u3067\u3082\u7d99\u7d9a\u3057\u3066\u540c\u5236\u5ea6\u304c\u5ef6\u9577\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EF%BC%92%EF%BC%8E%E6%BA%90%E6%B3%89%E7%A8%8E%E5%85%8D%E9%99%A4%E3%81%AE%E8%A6%81%E4%BB%B6%E3%81%AB%E3%81%A4%E3%81%84%E3%81%A6\"><\/span>\uff12\uff0e\u6e90\u6cc9\u7a0e\u514d\u9664\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>1) \u5bfe\u8c61\u6cd5\u4eba<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>MSI-Shipping Enterprise (Singapore Registry of Ships) (MSI -SRS)<\/li>\n\n\n\n<li>MSI-Approved International Shipping Enterprise (MSI -AIS) companies<\/li>\n\n\n\n<li>MSI-Maritime Leasing (Ship) [MSI-ML(Ship)] entities<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>2) \u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15<\/strong><br>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u8239\u7c4d\u3068\u3057\u3066\u3001\u767b\u9332\u3001\u4eee\u767b\u9332\u307e\u305f\u306f\u767b\u9332\u4e88\u5b9a\u306e\u8239\u8236\u306e\u5efa\u9020\u8cc7\u91d1\u3084\u8239\u8236\u3092\u822a\u884c\u53ef\u80fd\u306a\u72b6\u614b\u306b\u3059\u308b\u305f\u3081\u306b\u767a\u751f\u3057\u305f\u691c\u67fb\u3084\u8a3c\u660e\u306b\u95a2\u3059\u308b\u8cbb\u7528\u3001\u307e\u305f\u6539\u9020\u5de5\u4e8b\u304a\u3088\u3073\u305d\u308c\u306b\u4f34\u3046\u9069\u683c\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5668\u5177\u5099\u54c1\u306e\u53d6\u5f97\u306b\u95a2\u3059\u308b\u53d6\u5f15\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u8239\u8236\u306f\u65b0\u9020\u8239\u3001\u4e2d\u53e4\u8239\u306e\u53d6\u5f97\u3069\u3061\u3089\u3082\u5bfe\u8c61\u3067\u3059\u3002<br>\u307e\u305f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u8239\u7c4d\u306e\u8239\u3092\u4fdd\u6709\u3059\u308bSPV\u3092100%\u53d6\u5f97\u3059\u308b\u305f\u3081\u306e\u8cc7\u91d1\u7b49\u306e\u30d3\u30fc\u30af\u30eb\u3092\u901a\u3058\u3066\u9593\u63a5\u7684\u306b\u6240\u6709\u3059\u308b\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u3082\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<br>\u501f\u5165\u91d1\u306f\u65e5\u672c\u306e\u9280\u884c\u304b\u3089\u306e\u65b0\u898f\u501f\u5165\u306e\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u304c\u3001\u50b5\u52d9\u5f15\u7d99 (Novation)\u3001\u30ea\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u3001\u30d6\u30ea\u30c3\u30b8\u30ed\u30fc\u30f3\u3082\u5bfe\u8c61\u3067\u3001\u304b\u3064\u3001\u501f\u5165\u5148\u306f\u9280\u884c\u4ee5\u5916\u306e\u89aa\u4f1a\u793e\u3084\u95a2\u4fc2\u4f1a\u793e\u7b49\u306e\u6cd5\u4eba\u304b\u3089\u306e\u501f\u5165\u3082\u542b\u307e\u308c\u3066\u304a\u308a\u3001\u5bfe\u8c61\u306f\u5e83\u7bc4\u56f2\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>3) \u5fc5\u8981\u6761\u4ef6<\/strong><br><strong>\u2460\u6e90\u6cc9\u7a0e\u306e\u8ca0\u62c5\u8005\u306f\u501f\u5165\u4eba\uff08\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\uff09\u3067\u3042\u308b\u3053\u3068<\/strong><br>\u524d\u8ff0\u3057\u305f\u901a\u308a\u3001\u8239\u8236\u3092\u4fdd\u6709\u3059\u308b\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u3067\u3042\u308b\u30aa\u30da\u30ec\u30fc\u30bf\u30fc\u3084\u8239\u4e3b\u304c\u91d1\u878d\u6a5f\u95a2\u3068\u7de0\u7d50\u3059\u308b\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u66f8\u306b\u304a\u3044\u3066\u306f\u3001\u6e90\u6cc9\u7a0e\u306e\u8ca0\u62c5\u8005\u304c\u501f\u5165\u4eba\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u6e90\u6cc9\u7a0e\u304c\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u306e\u8ffd\u52a0\u30b3\u30b9\u30c8\u3068\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u6761\u4ef6\u3092\u6e80\u305f\u3057\u307e\u3059\u304c\u3001\u6e90\u6cc9\u7a0e\u306e\u8ca0\u62c5\u8005\u304c\u501f\u5165\u4eba\u3067\u306f\u306a\u304f\u8cb8\u4ed8\u4eba\u3067\u3042\u308b\u5834\u5408\u3001\u305d\u3082\u305d\u3082\u8239\u8236\u3092\u4fdd\u6709\u3059\u308b\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u306e\u8ffd\u52a0\u30b3\u30b9\u30c8\u3068\u306a\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u6e90\u6cc9\u7a0e\u514d\u9664\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br><br><strong>\u2461Competitive Finance\u306e\u5165\u624b<\/strong><br>\u6e90\u6cc9\u7a0e\u514d\u9664\u7533\u8acb\u306b\u304a\u3044\u3066\u3001\u6240\u8b02 Competitive Finance\u3068\u547c\u3070\u308c\u308b\u300c\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u5cf6\u5916\u304b\u3089\u501f\u5165\u3092\u884c\u3046\u6b63\u5f53\u306a\u4e8b\u7531\uff08Reason why the Financing Arrangement was not obtained totally from Singapore-based lenders or Singapore entities) \u300d\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u5cf6\u5185\u306e\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u501f\u5165\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u3001\u307e\u305f\u306f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u5cf6\u5185\u306e\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u501f\u5165\u306e\u6761\u4ef6\u304c\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u5cf6\u5916\u306e\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u501f\u5165\u306e\u6761\u4ef6\u3088\u308a\u52a3\u308b\u3053\u3068\u304c\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u5cf6\u5916\u304b\u3089\u501f\u5165\u3092\u884c\u3046\u6b63\u5f53\u306a\u4e8b\u7531\u3068\u3057\u3066\u898b\u306a\u3055\u308c\u307e\u3059\u3002<br>\u5f93\u3063\u3066\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u5cf6\u5916\u306e\u91d1\u878d\u6a5f\u95a2\u3068\u501f\u5165\u5951\u7d04\u7de0\u7d50\u306e\u524d\u306b\u3001\u4e8b\u524d\u306b\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u5cf6\u5185\u306e\u91d1\u878d\u6a5f\u95a2\u3078\u501f\u5165\u306e\u7533\u3057\u8fbc\u307f\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EF%BC%93%EF%BC%8E%E6%BA%90%E6%B3%89%E7%A8%8E%E5%85%8D%E9%99%A4%E7%94%B3%E8%AB%8B%E6%89%8B%E7%B6%9A%E3%81%AB%E3%81%A4%E3%81%84%E3%81%A6\"><\/span>\uff13\uff0e\u6e90\u6cc9\u7a0e\u514d\u9664\u7533\u8acb\u624b\u7d9a\u306b\u3064\u3044\u3066<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u6e90\u6cc9\u7a0e\u514d\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408 \u3001\u7533\u8acb\u8005\u306f\u6e90\u6cc9\u7a0e\u514d\u9664\u7533\u8acb\u66f8 \uff08 Withholding Tax Exemption Ship Form\uff09\u3092MPA\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br><br><strong>1) \u6e90\u6cc9\u7a0e\u514d\u9664\u306b\u5fc5\u8981\u3068\u306a\u308b\u60c5\u5831<\/strong><br>\u6e90\u6cc9\u7a0e\u514d\u9664\u7533\u8acb\u66f8\u306b\u306f\u53d6\u5f97\u3059\u308b\u8239\u306e\u60c5\u5831\u3084\u501f\u5165\u91d1\u306e\u60c5\u5831\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u4ee5\u4e0b\u306e\u8cc7\u6599\u3092\u6e96\u5099\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Certificate of Singapore flag vessel registry<\/li>\n\n\n\n<li>\u9020\u8239\u5951\u7d04\u66f8<\/li>\n\n\n\n<li>\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u66f8<\/li>\n\n\n\n<li>\u82f1\u6587\u306e\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u66f8<\/li>\n\n\n\n<li>\u501f\u5165\u91d1\u8fd4\u6e08\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb<\/li>\n\n\n\n<li>Competitive Finance \u306e\u60c5\u5831<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>2) \u7533\u8acb\u671f\u9650<\/strong><br>\u6e90\u6cc9\u7a0e\u514d\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u3001\u5229\u606f\u652f\u6255\u65e5\u306e\u5c5e\u3059\u308b\u6708\u306e\u7fcc\u6708\u306e15\u65e5\u307e\u3067\u306b\u4e0a\u8a18\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u30015\u6708\u672b\u306e\u5229\u6255\u3044\u304b\u3089\u514d\u9664\u3092\u53d7\u3051\u305f\u3044\u5834\u5408\u30016\u670815\u65e5\u307e\u3067\u306b\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002\u5f93\u3063\u3066\u3001\u8239\u306e\u7ae3\u5de5\u76f4\u5f8c\u306e\u521d\u56de\u306e\u5229\u6255\u3044\u65e5\u304b\u3089\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\u521d\u56de\u5229\u6255\u3044\u65e5\u306e\u5c5e\u3059\u308b\u6708\u306e\u7fcc\u6708 15\u65e5\u304c\u7533\u8acb\u66f8\u63d0\u51fa\u671f\u9650\u3068\u306a\u308b\u306e\u3067\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>3) \u63d0\u51fa\u65b9\u6cd5<\/strong><br>\u5f93\u6765\u306f\u30e1\u30fc\u30eb\u30d9\u30fc\u30b9\u3067\u7533\u8acb\u66f8\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3092MPA\u3078\u63d0\u51fa\u3057\u3066\u304a\u308a\u307e\u3057\u305f\u304c\u30012024\u5e741\u6708\u3088\u308a\u30aa\u30f3\u30e9\u30a4\u30f3\u30d5\u30a9\u30fc\u30e0\u3067\u306e\u63d0\u51fa\u306b\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>4) \u7533\u8acb\u624b\u7d9a\u7d42\u4e86\u5f8c\u306e\u7559\u610f\u70b9<\/strong><br>\u4ee5\u4e0b\u306e\u72b6\u6cc1\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u518d\u5ea6MPA\u3078\u306e\u9023\u7d61\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u501f\u5165\u5951\u7d04\u306e\u671f\u9593\u3084\u6761\u4ef6\u7b49\u3001\u7533\u8acb\u3057\u305f\u60c5\u5831\u306b\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u3002\u5b9f\u52d9\u4e0a\u306f\u518d\u7533\u8acb\u624b\u7d9a\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/li>\n\n\n\n<li>\u7533\u8acb\u3057\u305f\u8239\u306e\u8cfc\u5165\u3084\u5efa\u9020\u304c\u4e2d\u6b62\u306b\u306a\u3063\u305f\u5834\u5408\u3002<\/li>\n\n\n\n<li>\u501f\u5165\u5951\u7d04\u306e\u65e9\u671f\u7d42\u4e86\u3001\u501f\u5165\u671f\u9593\u6e80\u4e86\u524d\u306b\u58f2\u8239\u304c\u3042\u3063\u305f\u5834\u5408\u3002MPA\u3078\u901a\u77e5\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>\u306a\u304a\u3001\u8fd1\u5e74\u3001\u5186\u5b89\u304c\u7d99\u7d9a\u3057\u7c73\u56fd\u91d1\u5229\u3082\u9ad8\u6b62\u307e\u308a\u3057\u3066\u3044\u308b\u72b6\u6cc1\u3067\u3042\u308a\u307e\u3059\u304c\u3001\u501f\u5165\u671f\u9593\u4e2d\u306b\u501f\u5165\u901a\u8ca8\u306e\u5909\u66f4\u304c\u53ef\u80fd\u306a\u30de\u30eb\u30c1\u30ab\u30ec\u30f3\u30b7\u30fc\u6761\u9805\u306e\u3064\u3044\u305f\u501f\u5165\u5951\u7d04\u3067\u3001\u501f\u5165\u901a\u8ca8\u5909\u66f4\u3092\u5b9f\u884c\u3055\u308c\u308b\u4e8b\u4f8b\u304c\u6563\u898b\u3055\u308c\u3059\u3002\u901a\u8ca8\u306e\u5909\u66f4\u306b\u304a\u3044\u3066\u306f\u3001\u91d1\u5229\u7b49\u306e\u6761\u4ef6\u5909\u66f4\u3082\u540c\u6642\u306b\u884c\u308f\u308c\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u304c\u3001\u305d\u306e\u5834\u5408MPA\u3078\u6e90\u6cc9\u7a0e\u306e\u514d\u9664\u518d\u7533\u8acb\u624b\u7d9a\u3092\u901a\u8ca8\u5909\u66f4\u306e\u90fd\u5ea6\u5b9f\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%80%90%E3%81%8A%E3%82%8F%E3%82%8A%E3%81%AB%E3%80%91\"><\/span>\u3010\u304a\u308f\u308a\u306b\u3011<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u4eca\u56de\u306f\u3001\u6d77\u904b\u696d\u8239\u8236\u53d6\u5f97\u306e\u501f\u5165\u91d1\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u7a0e\u514d\u9664\u624b\u7d9a\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u89e3\u8aac\u3044\u305f\u3057\u307e\u3057\u305f\u3002\u6e90\u6cc9\u7a0e\u306f\u501f\u5165\u5229\u606f\u306e10%\u304c\u8ab2\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3078\u306e\u5f71\u97ff\u306f\u6c7a\u3057\u3066\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<br>\u307e\u305f\u3001\u5b9f\u969b\u306e\u514d\u9664\u624b\u7d9a\u306b\u304a\u3044\u3066\u306f\u3001\u7533\u8acb\u5f8c\u306fMPA\u306e\u62c5\u5f53\u8005\u3068\u306e\u30e1\u30fc\u30eb\u3084\u96fb\u8a71\u7b49\u306b\u3066Clarification\u304c\u884c\u308f\u308c<br>\u308b\u3053\u3068\u304c\u901a\u5e38\u3067\u3059\u306e\u3067\u3001\u6642\u9593\u306e\u4f59\u88d5\u3092\u6301\u3063\u3066\u624b\u7d9a\u3092\u9032\u3081\u3066\u9802\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><br><\/p>\n\n\n\n<p><br><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"\u6d77\u904b\u696d\u754c\u3067\u306f\u3001\u5927\u624b\u30aa\u30da\u30ec\u30fc\u30bf\u30fc\u3092\u306f\u3058\u3081\u3068\u3057\u3066\u3001\u8239\u4e3b\u3001\u8239\u8236\u7ba1\u7406\u4f1a\u793e\u3001\u8239\u8236\u6a5f\u5668\u30e1\u30fc\u30ab\u30fc\u3001\u8239\u8236\u30d6\u30ed\u30fc\u30ab\u30fc\u3068\u3044\u3063\u305f\u6d77\u4e8b\u30af\u30e9\u30b9\u30bf\u30fc\u4f01\u696d\u304c\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u9032\u51fa\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u65e5\u672c\u304b\u3089\u3082\u591a\u304f\u306e\u6d77\u4e8b\u30af\u30e9\u30b9\u30bf\u30fc\u4f01\u696d\u304c\u9032\u51fa\u3057\u3066\u304a\u308a\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3068\u65e5\u672c\u306f\u6d77\u904b\u696d\u754c\u306b\u304a\u3044\u3066\u3082\u91cd\u8981\u306a\u30d1\u30fc\u30c8\u30ca\u30fc\u3067\u3059\u3002\u6628\u4eca\u306e\u6d77\u904b\u696d\u754c\u306e\u72b6\u6cc1\u3092\u632f\u308a\u8fd4\u308b\u3068\u30012020\u5e74\u306b\u611f\u67d3\u304c\u4e16\u754c\u4e2d\u306b\u62e1\u5927\u3057\u305fCOVID-19\u306b\u3088\u308a\u3001\u5404\u56fd\u304c\u6025\u901f\u306a\u611f\u67d3\u5c01\u3058\u8fbc\u3081\u7b56\u3068\u3057\u3066\u30ed\u30c3\u30af\u30c0\u30a6\u30f3\u3092\u5b9f\u65bd\u3057\u305f\u7d50\u679c 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