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href=\"https:\/\/asaprofessionals.sg\/en\/topics\/kyojusha_eng\/#%E3%80%90%E3%82%B7%E3%83%B3%E3%82%AC%E3%83%9D%E3%83%BC%E3%83%AB%E3%81%AB%E5%B1%85%E4%BD%8F%E3%81%99%E3%82%8B%E6%96%B9%E3%81%A7%E6%97%A5%E6%9C%AC%E3%81%AE%E5%B1%85%E4%BD%8F%E8%80%85%E5%88%A4%E5%AE%9A%E3%81%AB%E9%96%A2%E3%81%97%E7%95%99%E6%84%8F%E3%81%99%E3%81%B9%E3%81%8D%E6%96%B9%E3%80%91\" title=\"\u3010\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u5c45\u4f4f\u3059\u308b\u65b9\u3067\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u5224\u5b9a\u306b\u95a2\u3057\u7559\u610f\u3059\u3079\u304d\u65b9\u3011\">\u3010\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u5c45\u4f4f\u3059\u308b\u65b9\u3067\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u5224\u5b9a\u306b\u95a2\u3057\u7559\u610f\u3059\u3079\u304d\u65b9\u3011<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/asaprofessionals.sg\/en\/topics\/kyojusha_eng\/#%E3%80%90%E3%81%8A%E3%82%8F%E3%82%8A%E3%81%AB%E3%80%91\" 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class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u79df\u7a0e\u6761\u7d04\u4e0a\u3001\u5c45\u4f4f\u8005\u306e\u5b9a\u7fa9\u306f\u57fa\u672c\u7684\u306b\u5404\u56fd\u56fd\u5185\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08OECD\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d041\u6761\uff09\u3002\u3053\u306e\u305f\u3081\u3001\u53cc\u65b9\u306e\u56fd\u306b\u304a\u3044\u3066\u5c45\u4f4f\u8005\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3082\u5b58\u5728\u3057\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u4f8b\u3048\u3070\u65e5\u672c\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u79df\u7a0e\u6761\u7d04\u3067\u306f\u6b21\u306e\u57fa\u6e96\u9806\u306b\u5224\u5b9a\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\uff08\u65e5\u661f\u79df\u7a0e\u6761\u7d04\u7b2c4\u6761\uff09\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u4eba\u7684\u53ca\u3073\u7d4c\u6e08\u7684\u95a2\u4fc2\u7b49\u306e\u91cd\u8981\u306a\u5229\u5bb3\u95a2\u4fc2\u306e\u4e2d\u5fc3<\/li>\n\n\n\n<li>\u6052\u4e45\u7684\u4f4f\u5c45\u306e\u6240\u5728\u5730<\/li>\n\n\n\n<li>\u56fd\u7c4d<\/li>\n\n\n\n<li>\u4e21\u56fd\u306e\u6a29\u9650\u306e\u3042\u308b\u5f53\u5c40\u304c\u5408\u610f\u306b\u3088\u3063\u3066\u89e3\u6c7a<\/li>\n<\/ol>\n\n\n\n<p>\u4ee5\u4e0a\u306e\u901a\u308a\u3001\u79df\u7a0e\u6761\u7d04\u306b\u304a\u3044\u3066\u3082\u3001\u65e5\u672c\u306e\u56fd\u5185\u6cd5\u3068\u540c\u69d8\u3001\u300c183\u65e5\u300d\u3068\u3044\u3046\u65e5\u6570\u306e\u307f\u3092\u57fa\u6e96\u3068\u3057\u305f\u5224\u5b9a\u306f\u51fa\u3066\u3053\u306a\u3044\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%80%90183%E6%97%A5%E3%83%AB%E3%83%BC%E3%83%AB%E3%80%91\"><\/span>\u3010183\u65e5\u30eb\u30fc\u30eb\u3011<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u6cd5\u3001\u79df\u7a0e\u6761\u7d04\u3068\u3082\u306b\u5c45\u4f4f\u8005\u5224\u5b9a\u306e\u969b\u306b\u300c183\u65e5\u300d\u3068\u3044\u3046\u6ede\u5728\u65e5\u6570\u306b\u304b\u304b\u308b\u898f\u5b9a\u3084\u6761\u9805\u3092\u8b33\u3063\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u3054\u7406\u89e3\u3044\u305f\u3060\u3051\u305f\u3068\u601d\u3044\u307e\u3059\u3002\u305d\u308c\u3067\u306f\u306a\u305c\u300c183\u65e5\u300d\u3068\u3044\u3046\u6570\u5b57\u304c\u51fa\u3066\u304f\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br>\u305d\u306e\u7406\u7531\u306f\u3001\u4e16\u754c\u306e\u56fd\u3005\u306b\u304a\u3044\u3066\u3001\u5c45\u4f4f\u8005\u3001\u975e\u5c45\u4f4f\u8005\u306e\u5224\u5b9a\u306b\u95a2\u3057\u3001\u65e5\u672c\u3068\u7570\u306a\u308b\u57fa\u6e96\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u56fd\u3005\u304c\u591a\u6570\u5b58\u5728\u3057\u3001\u305d\u306e\u5834\u5408\u306b\u591a\u304f\u7528\u3044\u3089\u308c\u3066\u3044\u308b\u5224\u5b9a\u57fa\u6e96\u304c\u300c183\u65e5\u300d\u3067\u3042\u308b\u305f\u3081\u3067\u3059\u3002\u307e\u305f\u3001\u65e5\u672c\u304c\u7de0\u7d50\u3059\u308b\u79df\u7a0e\u6761\u7d04\u304c\u5b9a\u3081\u308b\u77ed\u671f\u6ede\u5728\u8005\u514d\u7a0e\u898f\u5b9a\u304c\u3001\u300c183\u65e5\u4ee5\u5185\u306e\u76f8\u624b\u56fd\u3067\u306e\u6ede\u5728\u300d\u3092\u4e00\u3064\u306e\u8981\u4ef6\u3068\u3057\u3066\u3044\u308b\u305f\u3081\u3001183\u65e5\u4ee5\u4e0a\u6d77\u5916\u306b\u6ede\u5728\u3059\u308c\u3070\u65e5\u672c\u306b\u304a\u3044\u3066\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u3068\u3044\u3046\u8aa4\u89e3\u3092\u751f\u3093\u3067\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001183\u65e5\u4ee5\u4e0a\u3092\u65e5\u672c\u56fd\u5916\u306b\u6ede\u5728\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u65e5\u672c\u5c45\u4f4f\u8005\u3068\u3057\u3066\u8a8d\u5b9a\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3001\u3054\u7559\u610f\u304f\u3060\u3055\u3044\u3002<br>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u304a\u3044\u3066\u306f\u30011\u5e74\u306e\u3046\u3061183\u65e5\u4ee5\u4e0a\u6ede\u5728\u3059\u308b\u8005\u306f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306eTax Resident\u3068\u3057\u3066\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u751f\u3058\u308b\u6240\u5f97\u306b\u5bfe\u3057\u3066\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<br>\u307e\u305f\u3001\u65e5\u661f\u79df\u7a0e\u6761\u7d04\u306e\u7b2c15\u6761\u306e\u7d66\u4e0e\u6240\u5f97\u306e\u9805\u3067\u306f\u3001\u4e00\u65b9\u306e\u7de0\u7d50\u56fd\u306e\u5c45\u4f4f\u8005\u304c\u4ed6\u65b9\u306e\u7de0\u7d50\u56fd\u5185\u306b\u304a\u3044\u3066\u884c\u3046\u52e4\u52d9\u306b\u3064\u3044\u3066\u53d6\u5f97\u3059\u308b\u5831\u916c\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e(a)\u304b\u3089(c)\u307e\u3067\u306b\u63b2\u3052\u308b\u3053\u3068\u3092\u6761\u4ef6\u3068\u3057\u3066\u3001\u5f53\u8a72\u4e00\u65b9\u306e\u7de0\u7d50\u56fd\u306b\u304a\u3044\u3066\u306e\u307f\u79df\u7a0e\u3092\u8ab2\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3055\u308c\u3066\u304a\u308a\u3001(a)\u3067\u306f183\u65e5\u3068\u3044\u3046\u6570\u5024\u57fa\u6e96\u304c\u7528\u3044\u3089\u308c\u3066\u3044\u307e\u3059\uff08\u306a\u304a\u3001\u3053\u306e\u7d66\u4e0e\u6240\u5f97\u306b\u306f\u5f79\u54e1\u5831\u916c\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u305b\u3093\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\uff09\u3002<\/p>\n\n\n\n<ol 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