{"id":436,"date":"2025-11-01T08:40:00","date_gmt":"2025-11-01T08:40:00","guid":{"rendered":"https:\/\/asaprofessionals.sg\/?post_type=topics&#038;p=436"},"modified":"2026-01-08T02:57:15","modified_gmt":"2026-01-08T02:57:15","slug":"%e3%82%b7%e3%83%b3%e3%82%ac%e3%83%9d%e3%83%bc%e3%83%ab2025%e5%b9%b4%e5%ba%a6%e4%ba%88%e7%ae%97%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6eng","status":"publish","type":"topics","link":"https:\/\/asaprofessionals.sg\/en\/topics\/%e3%82%b7%e3%83%b3%e3%82%ac%e3%83%9d%e3%83%bc%e3%83%ab2025%e5%b9%b4%e5%ba%a6%e4%ba%88%e7%ae%97%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6eng\/","title":{"rendered":"\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb2025\u5e74\u5ea6\u4e88\u7b97\u306b\u3064\u3044\u3066"},"content":{"rendered":"\n<p>\u30002025\u5e74\u306f\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u5171\u548c\u56fd\u306e\u5efa\u56fd60\u5468\u5e74\u306e\u5e74\u3067\u3059\u3002\u5efa\u56fd\u8a18\u5ff5\u65e5\uff08National Day\uff09\u306b\u3042\u305f\u308b8\u67089\u65e5\u306b\u306f\u300160\u5468\u5e74\u3092\u8a18\u5ff5\u3059\u308b\u76db\u5927\u306a\u30a4\u30d9\u30f3\u30c8\u304c\u884c\u308f\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u3055\u3066\u3001\u4eca\u56de\u306f\u30012025\u5e74\u5ea6\u306e\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u4e88\u7b97\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<br>\u3000<br>\u3000\u30ed\u30fc\u30ec\u30f3\u30b9\u30fb\u30a6\u30a9\u30f3\u9996\u76f8\u306f\u300c\u3088\u308a\u826f\u3044\u660e\u65e5\u306b\u5411\u304b\u3063\u3066\u5171\u306b\u6b69\u3080\u300d\u3068\u984c\u3057\u305f\u5f53\u8a72\u4e88\u7b97\u6848\u306b\u304a\u3044\u3066\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u56fd\u6c11\u306e\u751f\u6d3b\u3092\u3044\u304b\u306b\u5411\u4e0a\u3055\u305b\u3001\u4eca\u5f8c\u306e\u7af6\u4e89\u529b\u3092\u3044\u304b\u306b\u5f37\u5316\u3057\u3066\u3044\u304f\u304b\u3092\u76ee\u7684\u3068\u3059\u308b\u7d4c\u6e08\u65bd\u7b56\u3092\u767a\u8868\u3057\u307e\u3057\u305f\u3002\u56fd\u969b\u7684\u306b\u653f\u6cbb\u3084\u7269\u4fa1\u4e0a\u6607\u306b\u3088\u308a\u4e0d\u5b89\u5b9a\u306a\u72b6\u6cc1\u3067\u306f\u3042\u308b\u3082\u306e\u306e\u30012024\u5e74\u5ea6\u306f4.4\uff05\u306e\u7d4c\u6e08\u6210\u9577\u7387\u3001\u52b4\u50cd\u53ce\u5165\u306e\u4e2d\u592e\u5024\u306f3.4\uff05\u4e0a\u6607\u3057\u305f\u3068\u3044\u3046\u5831\u544a\u304c\u3055\u308c\u307e\u3057\u305f\u30022025\u5e74\u306f1\uff5e3\uff05\u306e\u7d4c\u6e08\u6210\u9577\u7387\u3092\u898b\u8fbc\u307f\u3001\u7269\u4fa1\u4e0a\u6607\u7387\u306f1.5\uff5e2.5\uff05\u3068\u306a\u308b\u898b\u8fbc\u307f\u3068\u306e\u4e88\u60f3\u304c\u3055\u308c\u307e\u3057\u305f\u30022025\u5e74\u5ea6\u4e88\u7b97\u3067\u306f\u3001\u6628\u5e74\u3068\u540c\u3058\u3088\u3046\u306a\u500b\u4eba\u6240\u5f97\u7a0e\u306b\u5bfe\u3059\u308b\u6e1b\u7a0e\u5236\u5ea6\u3084\u30b3\u30b9\u30c8\u5897\u52a0\u306b\u76f4\u9762\u3059\u308b\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u3082\u6e1b\u7a0e\u5236\u5ea6\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e2025\u5e74\u5ea6\u4e88\u7b97\u304b\u3089\u3001\u4e3b\u306a\u6539\u6b63\u5185\u5bb9\u3092\u7d39\u4ecb\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30102025\u5e74\u5ea6\u4e88\u7b97\uff08\u7a0e\u5236\u95a2\u9023\u90e8\u5206\u629c\u7c8b\uff09\u3011<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u756a\u53f7<\/strong><\/td><td><strong>\u7a0e\u5236\u6539\u6b63\u306e\u540d\u79f0<\/strong><\/td><td><strong>\u73fe\u884c\u306e\u7a0e\u5236<\/strong><\/td><td><strong>\u65b0\u305f\u306a\u7a0e\u5236<\/strong><\/td><\/tr><tr><td>1<\/td><td>\u8ce6\u8ab2\u5e74\u5ea6\uff08YA\uff092025\u5e74\u5ea6\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08CIT\uff09\u306e50%\u3001\u6700\u4f4e2,000\u30c9\u30eb\u306eTax\u30ea\u30d9\u30fc\u30c8<\/td><td>\u8a72\u5f53\u306a\u3057<\/td><td>YA2025\u5e74\u5ea6\u306b\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e50%\u30ea\u30d9\u30fc\u30c8\u3002 &nbsp; 2024\u5e74\u306b\u30ed\u30fc\u30ab\u30eb\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3057\u3066\u3044\u308c\u3070S$2,000\u306e\u30ea\u30d9\u30fc\u30c8\u3092\u73fe\u91d1\u652f\u7d66\u3002 \u4e0a\u8a18\u4e8c\u5236\u5ea6\u3092\u5408\u308f\u305b\u305f\u6700\u5927\u30ea\u30d9\u30fc\u30c8\u984d\u306fS$40,000\u3002 &nbsp; 2025\u5e74\u7b2c2\u56db\u534a\u671f\u304b\u3089\u9069\u7528\u5bfe\u8c61\u4f01\u696d\u306f\u81ea\u52d5\u7684\u306b\u6069\u6075\u3092\u4eab\u53d7\u3067\u304d\u308b\u3002 &nbsp; \u30ed\u30fc\u30ab\u30eb\u96c7\u7528\u306e\u5b9a\u7fa9\u306fCPF\u639b\u3051\u91d1\u3092\u7d0d\u4ed8\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u5224\u65ad\u3059\u308b\u3002<\/td><\/tr><tr><td>2<\/td><td>2025\u5e74\u5ea6\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u30ea\u30d9\u30fc\u30c8<\/td><td>\u8a72\u5f53\u306a\u3057<\/td><td>\u5efa\u56fd60\u5468\u5e74\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001\u3059\u3079\u3066\u306e\u7a0e\u52d9\u5c45\u4f4f\u8005\u306b\u5bfe\u3057\u3001\u7a0e\u984d\u306e60%\uff08\u4e0a\u9650S$200\uff09\u3092\u30ea\u30d9\u30fc\u30c8\u3002<\/td><\/tr><tr><td>3<\/td><td>\u56fd\u969b\u5c55\u958b\u4fc3\u9032\uff08\u4e8c\u91cd\u7a0e\u984d\u63a7\u9664\uff09\u5236\u5ea6\uff08DTDi\uff09\u306e\u5ef6\u9577<\/td><td>\u5e02\u5834\u62e1\u5927\u30fb\u6295\u8cc7\u958b\u767a\u8cbb\u7528\u306e200%\u63a7\u9664\u3092\u53ef\u80fd\u306b\u3059\u308b\u5236\u5ea6\u30022025\u5e74\u672b\u7d42\u4e86\u4e88\u5b9a\u3002<\/td><td>\u5236\u5ea6\u30922030\u5e7412\u670831\u65e5\u307e\u3067\u5ef6\u9577\u3002\u8a73\u7d30\u306f2025\u5e74\u7b2c2\u56db\u534a\u671f\u306b\u767a\u8868\u3055\u308c\u308b\u3002<\/td><\/tr><tr><td>4<\/td><td>M&amp;A\u30b9\u30ad\u30fc\u30e0\u306e\u5ef6\u9577<\/td><td>M&amp;A\u3092\u884c\u3046\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u306f\u6b21\u306e\u7a0e\u5236\u512a\u9047\u3092\u4eab\u53d7\u3067\u304d\u308b\u3002 a) M&amp;A\u306b\u3088\u308b\u53d6\u5f97\u984d\u306e25%\u3092M&amp;A\u63a7\u9664\uff08\u6700\u5927S$40\u767e\u4e07\uff09 b) M&amp;A\u306b\u304b\u304b\u308b\u8cbb\u7528\u306e200%\u63a7\u9664\uff08\u4e0a\u9650S$100,000\uff09 2025\u5e74\u672b\u7d42\u4e86\u4e88\u5b9a<\/td><td>\u5236\u5ea6\u30922030\u5e7412\u670831\u65e5\u307e\u3067\u5ef6\u9577\u3002<\/td><\/tr><tr><td>5<\/td><td>\u6240\u5f97\u7a0e\u6cd513W\u6761\u306e\u62e1\u5145\uff08\u682a\u5f0f\u8b72\u6e21\u76ca\u306e\u975e\u8ab2\u7a0e\uff09<\/td><td>13W\u6761\u306b\u57fa\u3065\u304f\u666e\u901a\u682a\u5f0f\u306e\u58f2\u5374\u304b\u3089\u5f97\u308b\u6240\u5f97\u306f\u3001\u6b21\u306e\u5834\u5408\u306f\u975e\u8ab2\u7a0e\u3068\u3059\u308b\u3002 a) 20%\u4ee5\u4e0a\u4fdd\u6709\u300124\u30f6\u6708\u4ee5\u4e0a\u4fdd\u6709 b) 2012\u5e746\u67081\u65e5\u304b\u30892027\u5e74\u672b\u307e\u3067\u8b72\u6e21\u76ca\u304c\u5bfe\u8c61\u3067\u3042\u308b<\/td><td>\u5236\u5ea6\u306e\u7d42\u4e86\u65e5\u3092\u64a4\u5ec3\u3057\u3001\u6b21\u306e\u3088\u3046\u306a\u5236\u5ea6\u306e\u62e1\u5145\u304c\u884c\u308f\u308c\u308b\u3002 \u512a\u5148\u682a\u5f0f\u306e\u8b72\u6e21\u76ca\u3082\u5bfe\u8c61\u3068\u3059\u308b \u6301\u682a\u5224\u5b9a\u3092\u30b0\u30eb\u30fc\u30d7\u5358\u4f4d\u3067\u884c\u3046\u3053\u3068\u3068\u3059\u308b &nbsp; 2026\u5e741\u67081\u65e5\u4ee5\u964d\u306e\u58f2\u5374\u76ca\u306b\u9069\u7528\u3055\u308c\u308b\u3002 &nbsp; \u8a73\u7d30\u306f2025\u5e74\u7b2c3\u56db\u534a\u671f\u306b\u767a\u8868\u3055\u308c\u308b\u3002<\/td><\/tr><tr><td>6<\/td><td>EEBR\u30b9\u30ad\u30fc\u30e0\uff08Employee equity-based remuneration scheme\uff09\u306b\u57fa\u3065\u304d\u3001\u6301\u682a\u4f1a\u793e\u3082\u3057\u304f\u306f\u7279\u5225\u76ee\u7684\u4f1a\u793e\uff08SPV\uff09\u304c\u65b0\u682a\u767a\u884c\u3092\u884c\u3046\u969b\u306e\u6240\u5f97\u63a7\u9664\u5236\u5ea6<\/td><td>EEBR\u30b9\u30ad\u30fc\u30e0\u306b\u57fa\u3065\u304d\u3001\u5f93\u696d\u54e1\u306b\u9ec4\u91d1\u682a\u3084\u767a\u884c\u6e08\u307f\u7a2e\u985e\u682a\u5f0f\u3092\u79fb\u7ba1\u3059\u308b\u5834\u5408\u306b\u306f\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002 \u5f93\u696d\u54e1\u306b\u65b0\u682a\u306e\u767a\u884c\u304c\u884c\u308f\u308c\u308b\u5834\u5408\u306f\u6240\u5f97\u63a7\u9664\u306e\u9069\u7528\u306a\u3057\u3002<\/td><td>\u65b0\u682a\u767a\u884c\u306b\u3042\u305f\u308a\u3001\u6301\u682a\u4f1a\u793e\u307e\u305f\u306fSPV\u3078\u306e\u652f\u6255\u3044\u306b\u3064\u3044\u3066\u6240\u5f97\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002\u63a7\u9664\u984d\u306f\u6b21\u306e\u3044\u305a\u308c\u304b\u5c0f\u3055\u3044\u91d1\u984d\u3067\u3042\u308b\u3002 \u6cd5\u4eba\u304c\u652f\u6255\u3046\u5bfe\u4fa1\u306e\u984d \u516c\u6b63\u306a\u5e02\u5834\u4fa1\u984d\u3001\u307e\u305f\u306f\u5e02\u5834\u4fa1\u984d\u304c\u306a\u3044\u5834\u5408\u306f\u7d14\u8cc7\u7523\u4fa1\u984d &nbsp; \u5236\u5ea6\u6539\u6b63\u306fYA2026\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3002 \u8a73\u7d30\u306f2025\u5e74\u7b2c3\u56db\u534a\u671f\u306b\u767a\u8868\u3055\u308c\u308b\u3002 &nbsp;<\/td><\/tr><tr><td>7<\/td><td>CSA\u5951\u7d04\uff08Cost-sharing agreement\uff09\u306b\u57fa\u3065\u304f\u9769\u65b0\u6d3b\u52d5\u652f\u6255\u306b\u6240\u5f97\u63a7\u9664\u5236\u5ea6<\/td><td>\u6240\u5f97\u7a0e\u4e0a2\u6761\u306e\u7814\u7a76\u958b\u767a\u306e\u5b9a\u7fa9\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306f\u6240\u5f97\u63a7\u9664\u4e0d\u9069\u7528<\/td><td>\u627f\u8a8d\u3055\u308c\u305f\u5951\u7d04\u306b\u57fa\u3065\u304f\u9769\u65b0\u6d3b\u52d5\u306b\u5bfe\u3059\u308b\u652f\u6255\u984d\u306e100%\u3092\u6240\u5f97\u63a7\u9664\u3067\u304d\u308b\u3002 2025\u5e742\u670819\u65e5\u4ee5\u964d\u306e\u5951\u7d04\u306b\u3064\u304d\u9069\u7528\u3055\u308c\u308b\u3002 \u8a73\u7d30\u306f2025\u5e74\u7b2c2\u56db\u534a\u671f\u306b\u767a\u8868\u3055\u308c\u308b\u3002<\/td><\/tr><tr><td>8<\/td><td>Land Intensification\u3000Allowance\uff08LIA\uff09\u5236\u5ea6\u306e \u5ef6\u9577\u30fb\u62e1\u5145<\/td><td>\u9069\u683c\u5efa\u7269\u306b\u5bfe\u3059\u308b\u8cc7\u672c\u6027\u652f\u51fa\u306b\u5bfe\u3057\u521d\u5e74\u5ea625%\u306e\u63a7\u9664 &nbsp; \u4ee5\u5f8c15\u5e74\u9593\u306b\u308f\u305f\u308a\u3001\u9069\u683c\u5efa\u7269\u306b\u5bfe\u3059\u308b\u8cc7\u672c\u6027\u652f\u51fa\u306b\u5bfe\u30575%\u306e\u63a7\u9664 &nbsp; \u9069\u683c\u5efa\u7269\u306e\u5ef6\u3079\u5e8a\u9762\u7a4d\u306e80\uff05\u306f\u8a8d\u53ef\u3055\u308c\u305f\u8005\u53c8\u306f\u95a2\u4fc2\u8005\u306b\u3088\u308a\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u95a2\u4fc2\u8005\u306e\u6301\u682a\u8981\u4ef6\u306f75%\u3067\u3042\u308b\u3002<\/td><td>\u5236\u5ea6\u30922030\u5e74\u672b\u307e\u3067\u5ef6\u9577\u3059\u308b\u3002 \u6301\u682a\u6bd4\u7387\u306e\u8981\u4ef6\u309275%\u4ee5\u4e0a\u304b\u308950%\u8d85\u306b\u7de9\u548c\u3059\u308b\u3002 &nbsp; \u6539\u6b63\u306f2026\u5e741\u67081\u65e5\u304b\u3089\u306eLIA\u7533\u8acb\u306b\u9069\u7528\u3055\u308c\u308b\u3002 &nbsp; \u8a73\u7d30\u306f2025\u5e74\u7b2c3\u56db\u534a\u671f\u306b\u767a\u8868\u3055\u308c\u308b\u3002<\/td><\/tr><tr><td>9<\/td><td>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30fb\u30a4\u30f3\u30d5\u30e9\u91d1\u878d\u306b\u5bfe\u3059\u308b\u7a0e\u5236\u512a\u9047\u306e\u898b\u76f4\u3057<\/td><td>\u7a0e\u5236\u512a\u9047\u306f\u6b21\u306e\u901a\u308a\u3067\u3042\u308b\u3002 a) Qualifying projects debt securities(\u9069\u683c\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u8ca0\u50b5\u6027\u8a3c\u5238\uff08QPDS\uff09)\u304b\u3089\u5f97\u308b\u9069\u683c\u6240\u5f97\u306e\u514d\u9664 b) \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u8a3c\u5238\u53d6\u5f15\u4e0a\u306e\u4e0a\u5834\u3059\u308b\u8a8d\u53ef\u4f01\u696d\u304c\u9069\u683c\u56fd\u5916\u30a4\u30f3\u30d5\u30e9\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u53c8\u306f\u8cc7\u7523\u304b\u3089\u53d7\u53d6\u308b\u9069\u683c\u5916\u56fd\u6e90\u6cc9\u6240\u5f97\u306e\u514d\u9664 2025\u5e74\u672b\u7d42\u4e86\u4e88\u5b9a\u3067\u3042\u308b<\/td><td>\u65e2\u5b58\u306eQPDS\u306f2025\u5e74\u672b\u3067\u7d42\u4e86\u3002 \u9069\u683c\u8ca0\u50b5\u6027\u8a3c\u5238\uff08QDS\uff09\u30b9\u30ad\u30fc\u30e0\u306e\u69d8\u306a\u7a0e\u5236\u512a\u9047\u5236\u5ea6\u306f\u3001\u6761\u4ef6\u3092\u6e80\u305f\u3059\u9650\u308a\u6295\u8cc7\u5bb6\u304c\u5f15\u304d\u7d9a\u304d\u6069\u6075\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u308b\u3002 &nbsp; 2025\u5e74\u672b\u307e\u3067\u306b\u767a\u884c\u3055\u308c\u305fQPDS\u3078\u6295\u8cc7\u3057\u305f\u5834\u5408\u3001QPDS\u30b9\u30ad\u30fc\u30e0\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u9650\u308a\u7a0e\u5236\u512a\u9047\u306f\u7d99\u7d9a\u3057\u3066\u53d7\u3051\u3089\u308c\u308b\u3002 &nbsp; \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u62e0\u70b9\u306e\u30a4\u30f3\u30d5\u30e9\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30b9\u30dd\u30f3\u30b5\u30fc\u3092\u4fdd\u8b77\u3059\u308b\u305f\u3081\u3001\u5916\u56fd\u306e\u30a4\u30f3\u30d5\u30e9\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u6295\u8cc7\u3001\u8cc7\u91d1\u878d\u901a\u3059\u308b\u5834\u5408\u306e\u6240\u5f97\u514d\u7a0e\u306f2030\u5e74\u672b\u307e\u3067\u5ef6\u9577\u3002<\/td><\/tr><tr><td>10<\/td><td>\u4fdd\u967a\u696d\u958b\u767a\uff08IBD\uff09\u5236\u5ea6\u306e\u5ef6\u9577\u30fb\u898b\u76f4\u3057<\/td><td>\u95a2\u9023\u30b9\u30ad\u30fc\u30e0\u306b\u57fa\u3065\u304f\u9069\u683c\u6240\u5f97\u306b\u5bfe\u3057\u3066\u306f10%\u306e\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b &nbsp; 2025\u5e74\u672b\u3067\u5236\u5ea6\u7d42\u4e86\u4e88\u5b9a<\/td><td>\u5236\u5ea6\u30922030\u5e74\u672b\u307e\u3067\u5ef6\u9577\u3059\u308b\u3002 &nbsp; \u3055\u3089\u306b\u30012025\u5e742\u670819\u65e5\u4ee5\u964d\u306e\u95a2\u9023\u30b9\u30ad\u30fc\u30e0\u306b\u5bfe\u305715%\u306e\u65b0\u7a0e\u7387\u3092\u5c0e\u5165\u3059\u308b\u3002 &nbsp; \u8a73\u7d30\u306f2025\u5e74\u7b2c2\u56db\u534a\u671f\u306b\u767a\u8868\u3055\u308c\u308b\u3002<\/td><\/tr><tr><td>11<\/td><td>\u91d1\u878d\u696d\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\uff08FSI\uff09\u5236\u5ea6\u306b\u304a\u3051\u308b15%\u306e\u8ffd\u52a0\u7a0e\u7387\u533a\u5206\u3092\u5c0e\u5165<\/td><td>10%\u307e\u305f\u306f13.5%\u306e\u8efd\u6e1b\u7a0e\u7387\uff08\u9069\u7528\u30b9\u30ad\u30fc\u30e0\u306b\u3088\u308a\u7570\u306a\u308b\uff09<\/td><td>FSI\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3001\u4fe1\u8a17\u4f1a\u793e\u3001\u672c\u793e\u30b5\u30fc\u30d3\u30b9\u5411\u3051\u306b15%\u306e\u65b0\u7a0e\u7387\u3092\u5c0e\u5165\uff082025\u5e742\u670819\u65e5\u3088\u308a\uff09\u3002 &nbsp; \u8a73\u7d30\u306f2025\u5e74\u7b2c2\u56db\u534a\u671f\u306b\u767a\u8868\u3055\u308c\u308b\u3002<\/td><\/tr><tr><td>12<\/td><td>\u682a\u5f0f\u5e02\u5834\u6d3b\u6027\u5316\u7b56\u306b\u57fa\u3065\u304f\u7a0e\u512a\u9047\u306e\u5c0e\u5165<\/td><td>\u8a72\u5f53\u306a\u3057<\/td><td>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u304a\u3051\u308b\u65b0\u898f\u4e0a\u5834\u4f01\u696d\u3068\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u4e0a\u5834\u5e02\u5834\u306e\u6d3b\u6027\u5316\u306e\u305f\u3081\u3001\u6b21\u306e\u3088\u3046\u306a\u6cd5\u4eba\u7a0e\u30ea\u30d9\u30fc\u30c8\u3092\u5c0e\u5165\u3059\u308b &nbsp; \u65b0\u898f\u4e0a\u5834\u4f1a\u793e\u306b\u8db3\u3057\u3066\u6cd5\u4eba\u7a0e\u30ea\u30d9\u30fc\u30c8 \u30d5\u30a1\u30f3\u30c9\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u65b0\u898f\u4e0a\u5834\u3078\u306e5%\u8efd\u6e1b\u7a0e\u7387 \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u4e0a\u5834\u682a\u306b\u6295\u8cc7\u3059\u308b\u30d5\u30a1\u30f3\u30c9\u306e\u95a2\u9023\u6240\u5f97\u514d\u7a0e\uff08\u8a73\u7d30\u306f\u9644\u5c5e\u66f8C-2\u53c2\u7167\uff09<\/td><\/tr><tr><td>13<\/td><td>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u4e0a\u5834REIT\uff08S-REIT\uff09\u3078\u306e\u6240\u5f97\u7a0e\u512a\u9047\u306e\u5ef6\u9577\u3068\u62e1\u5145<\/td><td>\u30fbS-REIT\u5185\u3067\u751f\u3058\u305f\u6240\u5f97\u3068\u540c\u5e74\u5ea6\u306b90%\u4ee5\u4e0a\u3092\u914d\u5f53\u3057\u305f\u5834\u5408\u306e\u7a0e\u306e\u900f\u660e\u6027 \u30fbS-REITs\u304c\u5f97\u308b\u5916\u56fd\u6e90\u6cc9\u6240\u5f97\u306e\u514d\u7a0e \u30fb\u500b\u4eba\u304c\u53d7\u3051\u53d6\u308bS-REITs\u306e\u914d\u5f53\u514d\u7a0e \u30fb\u975e\u5c45\u4f4f\u975e\u500b\u4eba\u6295\u8cc7\u5bb6\u3078\u306e10%\u6e90\u6cc9\u7a0e\uff08\u3044\u305a\u308c\u30822025\u5e74\u672b\u7d42\u4e86\u4e88\u5b9a\uff09<\/td><td>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u5e02\u5834\u3078\u306e\u4e0a\u5834\u4fc3\u9032\u3001\u4e16\u754c\u7684\u306aREIT\u30cf\u30d6\u3068\u3057\u3066\u306e\u5730\u4f4d\u3092\u7dad\u6301\u3059\u308b\u76ee\u7684\u3067\u30012030\u5e74\u672b\u307e\u3067\u5236\u5ea6\u3092\u5ef6\u9577\u3059\u308b &nbsp; \u7a0e\u306e\u900f\u660e\u6027\u5bfe\u8c61\u306b\u30b3\u30ef\u30fc\u30ad\u30f3\u30b0\u53ce\u5165\u7b49\u8ffd\u52a0\uff082025\u5e747\u6708\uff5e\uff09 2025\u5e742\u670819\u65e5\u3088\u308a\u6539\u6b63\u3092\u65bd\u884c &nbsp; a) \u5916\u56fd\u6e90\u6cc9\u6240\u5f97\u306e\u7bc4\u56f2\u306e\u62e1\u5927 b) \u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u9069\u7528\u5bfe\u8c61\u304cS-REITs\u304c\u4fdd\u6709\u3059\u308b\u3059\u3079\u3066\u306e\u6cd5\u4eba\u304c\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u7a0e\u52d9\u4e0a\u306e\u5c45\u4f4f\u6cd5\u4eba\u3067\u3042\u308b\u3053\u3068 c) \u682a\u4e3b\u501f\u5165\u306e\u8fd4\u6e08\u3001\u8cc7\u672c\u306e\u6255\u623b\u3092\u542b\u3081\u305f\u5206\u914d\u65b9\u6cd5\u306e\u7de9\u548c d) \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u30b5\u30d6\u30c8\u30e9\u30b9\u30c8\u304c\u5270\u4f59\u91d1\u3092S-REITs\u306b\u914d\u5f53\u3059\u308b\u969b\u306b\u3001\u53ce\u76ca\u304b\u3089\u55b6\u696d\u7d4c\u8cbb\u3092\u63a7\u9664\u53ef\u80fd &nbsp; \u8a73\u7d30\u306f2025\u5e74\u7b2c2\u56db\u534a\u671f\u306b\u767a\u8868\u3055\u308c\u308b\u3002<\/td><\/tr><tr><td>14<\/td><td>REIT ETF\uff08S-REIT ETF\uff09\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u512a\u9047\u306e\u5ef6\u9577<\/td><td>\u7a0e\u900f\u660e\u6027\u30fb\u500b\u4eba\u306e\u53d7\u53d6\u914d\u5f53\u514d\u7a0e\u30fb10%WHT\uff082025\u5e74\u672b\u307e\u3067\uff09<\/td><td>\u7a0e\u900f\u660e\u6027\u306e\u7d42\u4e86\u65e5\u64a4\u5ec3\u300110%WHT\u512a\u9047\u306f2030\u5e74\u672b\u307e\u3067\u5ef6\u9577 &nbsp; \u8a73\u7d30\u306f2025\u5e74\u7b2c2\u56db\u534a\u671f\u306b\u767a\u8868\u3055\u308c\u308b\u3002<\/td><\/tr><tr><td>15<\/td><td>S-REITs\u304a\u3088\u3073\u30a4\u30f3\u30d5\u30e9\u4e8b\u696d\u3001\u8239\u8236\u53ca\u3073\u822a\u7a7a\u6a5f\u30ea\u30fc\u30b9\u4e8b\u696d\u3092\u55b6\u3080Singapore-listed Registered Business Trusts(RBTs)\u3078\u306eGST\u9084\u4ed8\u5236\u5ea6\u306e\u5ef6\u9577<\/td><td>SPV\u8a2d\u7acb\u3084\u8cc7\u91d1\u8abf\u9054\u7b49\u306b\u4fc2\u308b\u55b6\u696d\u8cbb\u7528\u306b\u304b\u304b\u308bGST\u306e\u9084\u4ed8\uff08\u63a7\u9664\uff09\uff082025\u5e74\u672b\u307e\u3067\uff09<\/td><td>2030\u5e74\u672b\u307e\u3067\u5ef6\u9577<\/td><\/tr><tr><td>16<\/td><td>\u30d9\u30f3\u30c1\u30e3\u30fc\u30ad\u30e3\u30d4\u30bf\u30eb\u5411\u3051\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306e\u7d42\u4e86 Venture Capital Fund Incentive (VCFI) Venture Capital Fund Management\uff08FMI\uff09<\/td><td>VCFI: \u6240\u5f97\u514d\u7a0e \/ FMI: \u7ba1\u7406\u5831\u916c\u306b5%\u8efd\u6e1b\u7a0e\u7387\uff082025\u5e74\u672b\u307e\u3067\uff09<\/td><td>2025\u5e74\u672b\u3067\u5236\u5ea6\u7d42\u4e86\u3002\u4eca\u5f8c\u306f\u4ed6\u653f\u7b56\u3067\u652f\u63f4\u4e88\u5b9a\u3002<\/td><\/tr><tr><td>17<\/td><td>\u8239\u8236\u30fb\u30b3\u30f3\u30c6\u30ca\u91d1\u878d\u652f\u63f4\u5236\u5ea6\u306e\u5c0e\u5165 Approved Shipping Financing Arrangement\uff08ASFA\uff09<\/td><td>\u8a72\u5f53\u306a\u3057<\/td><td>2031\u5e7412\u6708\u672b\u307e\u3067\u306b\u7de0\u7d50\u3055\u308c\u305f\u5951\u7d04\u306b\u57fa\u3065\u304d\u3001\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u50b5\u6a29\u8005\u3078\u652f\u6255\u308f\u308c\u308b\u5229\u606f\u3084\u30ea\u30fc\u30b9\u6599\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u7a0e\u514d\u9664\uff082025\u5e742\u670819\u65e5\u4ee5\u964d\uff09 &nbsp; \u8a73\u7d30\u306f2025\u5e74\u7b2c2\u56db\u534a\u671f\u306b\u767a\u8868\u3055\u308c\u308b\u3002 &nbsp;<\/td><\/tr><tr><td>18<\/td><td>\u6d77\u904b\u696d\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\uff08MSI\uff09\u306e\u5ef6\u9577\u30fb\u62e1\u5145<\/td><td>\u6d77\u904b\u696d\u306b\u5bfe\u3059\u308b\u514d\u7a0e\u63aa\u7f6e\u3084\u30c8\u30f3\u6570\u7a0e\u5236\u3001\u6e90\u6cc9\u514d\u9664\u306a\u3069\u306e\u512a\u9047\u63aa\u7f6e\uff082026\u5e74\u672b\u307e\u3067\uff09<\/td><td>2031\u5e74\u672b\u307e\u3067\u5236\u5ea6\u3092\u5ef6\u9577\u3002\u518d\u30a8\u30cd\u95a2\u9023\u30b5\u30fc\u30d3\u30b9\u3084\u8239\u8236\u3092\u542b\u3081\u5236\u5ea6\u304c\u62e1\u5145\u3055\u308c\u308b &nbsp; \u8a73\u7d30\u306f2025\u5e74\u7b2c2\u56db\u534a\u671f\u306b\u767a\u8868\u3055\u308c\u308b\u3002<\/td><\/tr><tr><td>19<\/td><td>\u30b3\u30f3\u30c6\u30ca\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u6599\u306e\u6e90\u6cc9\u7a0e\u514d\u9664\u5ef6\u9577<\/td><td>\u975e\u5c45\u4f4f\u8005\u3078\u306e\u652f\u6255\u514d\u9664\uff082027\u5e74\u672b\u307e\u3067\uff09<\/td><td>2031\u5e74\u672b\u307e\u3067\u5ef6\u9577<\/td><\/tr><tr><td>20<\/td><td>MSI\u5bfe\u8c61\u306e\u8239\u8236\u30fb\u30b3\u30f3\u30c6\u30caFL\u30ea\u30fc\u30b9\u6599\u306eWHT\u514d\u9664\u5ef6\u9577<\/td><td>\u975e\u5c45\u4f4f\u8005\u3078\u306e\u652f\u6255\u514d\u9664\uff082028\u5e74\u672b\u307e\u3067\uff09<\/td><td>2031\u5e74\u672b\u307e\u3067\u306b\u7de0\u7d50\u3055\u308c\u305f\u5951\u7d04\u306b\u9069\u7528\u3092\u5ef6\u9577<\/td><\/tr><tr><td>21<\/td><td>Matched MediSave Scheme\uff08MMSS\uff09\u5bfe\u8c61\u62e0\u51fa\u306b\u5bfe\u3059\u308b\u63a7\u9664\u5ec3\u6b62<\/td><td>CPF\u52a0\u5165\u8005\u304c\u81ea\u5df1\u307e\u305f\u306f\u9069\u7528\u5bfe\u8c61\u8005\u306b\u5bfe\u3059\u308bCPF\u8ffd\u52a0\u62e0\u51fa\u306b\u5bfe\u3059\u308b\u63a7\u9664\u5236\u5ea6 &nbsp;<\/td><td>\u653f\u5e9c\u304cMMSS\u5236\u5ea6\u306e\u5ef6\u9577\u3092\u767a\u8868\u3057\u305f\u3053\u3068\u304b\u3089\u30012026\u5e74\u4ee5\u964d\u306e\u8ffd\u52a0\u73fe\u91d1\u62e0\u51fa\u306b\u5bfe\u3057\u63a7\u9664\u9069\u7528\u305b\u305a MMSS\u7b49\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u8ffd\u52a0\u73fe\u91d1\u62e0\u51fa\u306b\u5bfe\u3057\u3066\u306f\u6700\u5927$16,000\u306e\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/td><\/tr><tr><td>22<\/td><td>\u975e\u5c45\u4f4f\u4ef2\u88c1\u4eba\u306eWHT\u512a\u9047\u7d42\u4e86<\/td><td>\u975e\u5c45\u4f4f\u5c02\u9580\u5bb6\u306f\u7dcf\u53ce\u5165\u306e15\uff05\u306e\u6e90\u6cc9\u7a0e\u304b\u6240\u5f97\u306b\u5bfe\u3059\u308b24\uff05\u306e\u6240\u5f97\u7a0e\u8ab2\u7a0e\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304c\u3001\u73fe\u884c\u5236\u5ea6\u3067\u306f\u6e90\u6cc9\u7a0e\u304c10\uff05\u306b\u8efd\u6e1b\u3055\u308c\u3066\u3044\u308b\uff082027\u5e74\u672b\u307e\u3067\uff09<\/td><td>2027\u5e74\u672b\u3067\u7d42\u4e86\u3002 \u975e\u5c45\u4f4f\u5c02\u9580\u5bb6\u304c\u884c\u3046\u4ef2\u88c1\u4e8b\u696d\u306b\u5bfe\u3057\u3066\u306f\u3001\u4eca\u5f8c\u306f\u4ed6\u653f\u7b56\u3067\u652f\u63f4\u4e88\u5b9a\u3002<\/td><\/tr><tr><td>23<\/td><td>\u975e\u5c45\u4f4f\u8abf\u505c\u4eba\u306eWHT\u512a\u9047\u7d42\u4e86<\/td><td>\u975e\u5c45\u4f4f\u5c02\u9580\u5bb6\u306f\u7dcf\u53ce\u5165\u306e15\uff05\u306e\u6e90\u6cc9\u7a0e\u304b\u6240\u5f97\u306b\u5bfe\u3059\u308b24\uff05\u306e\u6240\u5f97\u7a0e\u8ab2\u7a0e\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304c\u3001\u73fe\u884c\u5236\u5ea6\u3067\u306f\u6e90\u6cc9\u7a0e\u304c10\uff05\u306b\u8efd\u6e1b\u3055\u308c\u3066\u3044\u308b\uff082027\u5e74\u672b\u307e\u3067\uff09<\/td><td>2027\u5e74\u672b\u3067\u7d42\u4e86\u3002 \u975e\u5c45\u4f4f\u5c02\u9580\u5bb6\u304c\u884c\u3046\u8abf\u505c\u4e8b\u696d\u306b\u5bfe\u3057\u3066\u306f\u3001\u4eca\u5f8c\u306f\u4ed6\u653f\u7b56\u3067\u652f\u63f4\u4e88\u5b9a\u3002<\/td><\/tr><tr><td>24<\/td><td>\u96fb\u52d5\u91cd\u91cf\u8eca\u4e21\uff08Electric Heavy Goods Vehicles,\u3000HGV\uff09\u3001\u30d0\u30b9\u3078\u306e\u5b9a\u984d\u9053\u8def\u7a0e\u5c0e\u5165<\/td><td>\u96fb\u52d5\u91cd\u91cf\u8eca\u4e21\u3084\u30d0\u30b9\u306f\u9069\u7528\u5bfe\u8c61\u5916<\/td><td>2026\u5e74\u4ee5\u964d\u767b\u9332\u3055\u308c\u308b3.5\u30c8\u30f3\u4ee5\u4e0a\u306e\u6700\u5927\u7a4d\u8f09\u91cd\u91cf\u306e\u3042\u308b\u5f93\u91cf\u8eca\u4e21\u306b\u3082\u9069\u7528\u5bfe\u8c61\u3068\u3059\u308b\u3002\u96fb\u52d5\u30d0\u30b9\u306b\u3064\u3044\u3066\u3082\u6700\u5927\u7a4d\u8f09\u91cd\u91cf\u306b\u5fdc\u3058\u3066\u8ab2\u7a0e\u3055\u308c\u308b 2025\u5e74\u672b\u307e\u3067\u306b\u767b\u9332\u3055\u308c\u305f\u8a72\u5f53\u8eca\u4e21\u306f2029\u5e741\u67081\u65e5\u306f\u514d\u7a0e\u3068\u3059\u308b\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"\u30002025\u5e74\u306f\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u5171\u548c\u56fd\u306e\u5efa\u56fd60\u5468\u5e74\u306e\u5e74\u3067\u3059\u3002\u5efa\u56fd\u8a18\u5ff5\u65e5\uff08National Day\uff09\u306b\u3042\u305f\u308b8\u67089\u65e5\u306b\u306f\u300160\u5468\u5e74\u3092\u8a18\u5ff5\u3059\u308b\u76db\u5927\u306a\u30a4\u30d9\u30f3\u30c8\u304c\u884c\u308f\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u3055\u3066\u3001\u4eca\u56de\u306f\u30012025\u5e74\u5ea6\u306e\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u4e88\u7b97\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u3000\u3000\u30ed\u30fc\u30ec\u30f3\u30b9\u30fb\u30a6\u30a9\u30f3\u9996\u76f8\u306f\u300c\u3088\u308a\u826f\u3044\u660e\u65e5\u306b\u5411\u304b\u3063\u3066\u5171\u306b\u6b69\u3080\u300d\u3068\u984c\u3057\u305f\u5f53\u8a72\u4e88\u7b97\u6848\u306b\u304a\u3044\u3066\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u56fd\u6c11\u306e\u751f\u6d3b\u3092\u3044\u304b\u306b\u5411\u4e0a\u3055\u305b\u3001\u4eca\u5f8c\u306e\u7af6\u4e89\u529b\u3092\u3044\u304b\u306b\u5f37\u5316\u3057\u3066\u3044\u304f\u304b\u3092\u76ee\u7684\u3068\u3059\u308b\u7d4c\u6e08\u65bd\u7b56\u3092\u767a\u8868\u3057\u307e\u3057\u305f\u3002\u56fd\u969b\u7684\u306b\u653f\u6cbb\u3084\u7269\u4fa1\u4e0a\u6607\u306b\u3088\u308a\u4e0d\u5b89\u5b9a\u306a\u72b6\u6cc1\u3067\u306f\u3042\u308b\u3082\u306e\u306e\u30012024\u5e74\u5ea6\u306f4.4\uff05\u306e\u7d4c\u6e08\u6210\u9577\u7387\u3001\u52b4\u50cd\u53ce\u5165\u306e\u4e2d\u592e\u5024\u306f3.4\uff05\u4e0a\u6607\u3057\u305f\u3068\u3044\u3046\u5831\u544a\u304c\u3055\u308c\u307e\u3057\u305f\u30022025\u5e74\u306f1\uff5e3\uff05\u306e\u7d4c\u6e08\u6210\u9577\u7387\u3092\u898b\u8fbc\u307f\u3001\u7269\u4fa1\u4e0a\u6607\u7387\u306f1.5\uff5e2.5\uff05\u3068\u306a\u308b\u898b\u8fbc\u307f\u3068\u306e\u4e88\u60f3\u304c\u3055\u308c\u307e\u3057\u305f\u30022025\u5e74\u5ea6\u4e88\u7b97\u3067\u306f\u3001\u6628\u5e74\u3068\u540c\u3058\u3088\u3046\u306a\u500b\u4eba\u6240\u5f97\u7a0e\u306b\u5bfe\u3059\u308b\u6e1b\u7a0e\u5236\u5ea6\u3084\u30b3\u30b9\u30c8\u5897\u52a0\u306b\u76f4\u9762\u3059\u308b\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u3082\u6e1b\u7a0e\u5236\u5ea6\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e2025\u5e74\u5ea6\u4e88\u7b97\u304b\u3089\u3001\u4e3b\u306a\u6539\u6b63\u5185\u5bb9\u3092\u7d39\u4ecb\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002 \u30102025\u5e74\u5ea6\u4e88\u7b97\uff08\u7a0e\u5236\u95a2\u9023\u90e8\u5206\u629c\u7c8b\uff09\u3011 \u756a\u53f7\u7a0e\u5236\u6539\u6b63\u306e\u540d\u79f0\u73fe\u884c\u306e\u7a0e\u5236\u65b0\u305f\u306a\u7a0e\u52361\u8ce6\u8ab2\u5e74\u5ea6\uff08YA\uff092025\u5e74\u5ea6\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08CIT\uff09\u306e50%\u3001\u6700\u4f4e2,000\u30c9\u30eb\u306eTax\u30ea\u30d9\u30fc\u30c8\u8a72\u5f53\u306a\u3057YA2025\u5e74\u5ea6\u306b\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e50%\u30ea\u30d9\u30fc\u30c8\u3002 &nbsp; 2024\u5e74\u306b\u30ed\u30fc\u30ab\u30eb\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3057\u3066\u3044\u308c\u3070S$2,000\u306e\u30ea\u30d9\u30fc\u30c8\u3092\u73fe\u91d1\u652f\u7d66\u3002 \u4e0a\u8a18\u4e8c\u5236\u5ea6\u3092\u5408\u308f\u305b\u305f\u6700\u5927\u30ea\u30d9\u30fc\u30c8\u984d\u306fS$40,000\u3002 &nbsp; 2025\u5e74\u7b2c2\u56db\u534a\u671f\u304b\u3089\u9069\u7528\u5bfe\u8c61\u4f01\u696d\u306f\u81ea\u52d5\u7684\u306b\u6069\u6075\u3092\u4eab\u53d7\u3067\u304d\u308b\u3002 &nbsp; \u30ed\u30fc\u30ab\u30eb\u96c7\u7528\u306e\u5b9a\u7fa9\u306fCPF\u639b\u3051\u91d1\u3092\u7d0d\u4ed8\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u5224\u65ad\u3059\u308b\u300222025\u5e74\u5ea6\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u30ea\u30d9\u30fc\u30c8\u8a72\u5f53\u306a\u3057\u5efa\u56fd60\u5468\u5e74\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001\u3059\u3079\u3066\u306e\u7a0e\u52d9\u5c45\u4f4f\u8005\u306b\u5bfe\u3057\u3001\u7a0e\u984d\u306e60%\uff08\u4e0a\u9650S$200\uff09\u3092\u30ea\u30d9\u30fc\u30c8\u30023\u56fd\u969b\u5c55\u958b\u4fc3\u9032\uff08\u4e8c\u91cd\u7a0e\u984d\u63a7\u9664\uff09\u5236\u5ea6\uff08DTDi\uff09\u306e\u5ef6\u9577\u5e02\u5834\u62e1\u5927\u30fb\u6295\u8cc7\u958b\u767a\u8cbb\u7528\u306e200%\u63a7\u9664\u3092\u53ef\u80fd\u306b\u3059\u308b\u5236\u5ea6\u30022025\u5e74\u672b\u7d42\u4e86\u4e88\u5b9a\u3002\u5236\u5ea6\u30922030\u5e7412\u670831\u65e5\u307e\u3067\u5ef6\u9577\u3002\u8a73\u7d30\u306f2025\u5e74\u7b2c2\u56db\u534a\u671f\u306b\u767a\u8868\u3055\u308c\u308b\u30024M&amp;A\u30b9\u30ad\u30fc\u30e0\u306e\u5ef6\u9577M&amp;A\u3092\u884c\u3046\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u306f\u6b21\u306e\u7a0e\u5236\u512a\u9047\u3092\u4eab\u53d7\u3067\u304d\u308b\u3002 a) M&amp;A\u306b\u3088\u308b\u53d6\u5f97\u984d\u306e25%\u3092M&amp;A\u63a7\u9664\uff08\u6700\u5927S$40\u767e\u4e07\uff09 b) M&amp;A\u306b\u304b\u304b\u308b\u8cbb\u7528\u306e200%\u63a7\u9664\uff08\u4e0a\u9650S$100,000\uff09 2025\u5e74\u672b\u7d42\u4e86\u4e88\u5b9a\u5236\u5ea6\u30922030\u5e7412\u670831\u65e5\u307e\u3067\u5ef6\u9577\u30025\u6240\u5f97\u7a0e\u6cd513W\u6761\u306e\u62e1\u5145\uff08\u682a\u5f0f\u8b72\u6e21\u76ca\u306e\u975e\u8ab2\u7a0e\uff0913W\u6761\u306b\u57fa\u3065\u304f\u666e\u901a\u682a\u5f0f\u306e\u58f2\u5374\u304b\u3089\u5f97\u308b\u6240\u5f97\u306f\u3001\u6b21\u306e\u5834\u5408\u306f\u975e\u8ab2\u7a0e\u3068\u3059\u308b\u3002 a) 20%\u4ee5\u4e0a\u4fdd\u6709\u300124\u30f6\u6708\u4ee5\u4e0a\u4fdd\u6709 b) 2012\u5e746\u67081\u65e5\u304b\u30892027\u5e74\u672b\u307e\u3067\u8b72\u6e21\u76ca\u304c\u5bfe\u8c61\u3067\u3042\u308b\u5236\u5ea6\u306e\u7d42\u4e86\u65e5\u3092\u64a4\u5ec3\u3057\u3001\u6b21\u306e\u3088\u3046\u306a\u5236\u5ea6\u306e\u62e1\u5145\u304c\u884c\u308f\u308c\u308b\u3002 \u512a\u5148\u682a\u5f0f\u306e\u8b72\u6e21\u76ca\u3082\u5bfe\u8c61\u3068\u3059\u308b \u6301\u682a\u5224\u5b9a\u3092\u30b0\u30eb\u30fc\u30d7\u5358\u4f4d\u3067\u884c\u3046\u3053\u3068\u3068\u3059\u308b &nbsp; 2026\u5e741\u67081\u65e5\u4ee5\u964d\u306e\u58f2\u5374\u76ca\u306b\u9069\u7528\u3055\u308c\u308b\u3002 &nbsp; \u8a73\u7d30\u306f2025\u5e74\u7b2c3\u56db\u534a\u671f\u306b\u767a\u8868\u3055\u308c\u308b\u30026EEBR\u30b9\u30ad\u30fc\u30e0\uff08Employee equity-based remuneration scheme\uff09\u306b\u57fa\u3065\u304d\u3001\u6301\u682a\u4f1a\u793e\u3082\u3057\u304f\u306f\u7279\u5225\u76ee\u7684\u4f1a\u793e\uff08SPV\uff09\u304c\u65b0\u682a\u767a\u884c\u3092\u884c\u3046\u969b\u306e\u6240\u5f97\u63a7\u9664\u5236\u5ea6EEBR\u30b9\u30ad\u30fc\u30e0\u306b\u57fa\u3065\u304d\u3001\u5f93\u696d\u54e1\u306b\u9ec4\u91d1\u682a\u3084\u767a\u884c\u6e08\u307f\u7a2e\u985e\u682a\u5f0f\u3092\u79fb\u7ba1\u3059\u308b\u5834\u5408\u306b\u306f\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002 \u5f93\u696d\u54e1\u306b\u65b0\u682a\u306e\u767a\u884c\u304c\u884c\u308f\u308c\u308b\u5834\u5408\u306f\u6240\u5f97\u63a7\u9664\u306e\u9069\u7528\u306a\u3057\u3002\u65b0\u682a\u767a\u884c\u306b\u3042\u305f\u308a\u3001\u6301\u682a\u4f1a\u793e\u307e\u305f\u306fSPV\u3078\u306e\u652f\u6255\u3044\u306b\u3064\u3044\u3066\u6240\u5f97\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002\u63a7\u9664\u984d\u306f\u6b21\u306e\u3044\u305a\u308c\u304b\u5c0f\u3055\u3044\u91d1\u984d\u3067\u3042\u308b\u3002 \u6cd5\u4eba\u304c\u652f\u6255\u3046\u5bfe\u4fa1\u306e\u984d \u516c\u6b63\u306a\u5e02\u5834\u4fa1\u984d\u3001\u307e\u305f\u306f\u5e02\u5834\u4fa1\u984d\u304c\u306a\u3044\u5834\u5408\u306f\u7d14\u8cc7\u7523\u4fa1\u984d &nbsp; \u5236\u5ea6\u6539\u6b63\u306fYA2026\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3002 \u8a73\u7d30\u306f2025\u5e74\u7b2c3\u56db\u534a\u671f\u306b\u767a\u8868\u3055\u308c\u308b\u3002 &nbsp;7CSA\u5951\u7d04\uff08Cost-sharing agreement\uff09\u306b\u57fa\u3065\u304f\u9769\u65b0\u6d3b\u52d5\u652f\u6255\u306b\u6240\u5f97\u63a7\u9664\u5236\u5ea6\u6240\u5f97\u7a0e\u4e0a2\u6761\u306e\u7814\u7a76\u958b\u767a\u306e\u5b9a\u7fa9\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306f\u6240\u5f97\u63a7\u9664\u4e0d\u9069\u7528\u627f\u8a8d\u3055\u308c\u305f\u5951\u7d04\u306b\u57fa\u3065\u304f\u9769\u65b0\u6d3b\u52d5\u306b\u5bfe\u3059\u308b\u652f\u6255\u984d\u306e100%\u3092\u6240\u5f97\u63a7\u9664\u3067\u304d\u308b\u3002 2025\u5e742\u670819\u65e5\u4ee5\u964d\u306e\u5951\u7d04\u306b\u3064\u304d\u9069\u7528\u3055\u308c\u308b\u3002 \u8a73\u7d30\u306f2025\u5e74\u7b2c2\u56db\u534a\u671f\u306b\u767a\u8868\u3055\u308c\u308b\u30028Land Intensification\u3000Allowance\uff08LIA\uff09\u5236\u5ea6\u306e \u5ef6\u9577\u30fb\u62e1\u5145\u9069\u683c\u5efa\u7269\u306b\u5bfe\u3059\u308b\u8cc7\u672c\u6027\u652f\u51fa\u306b\u5bfe\u3057\u521d\u5e74\u5ea625%\u306e\u63a7\u9664 &nbsp; 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\u8a73\u7d30\u306f2025\u5e74\u7b2c3\u56db\u534a\u671f\u306b\u767a\u8868\u3055\u308c\u308b\u30029\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30fb\u30a4\u30f3\u30d5\u30e9\u91d1\u878d\u306b\u5bfe\u3059\u308b\u7a0e\u5236\u512a\u9047\u306e\u898b\u76f4\u3057\u7a0e\u5236\u512a\u9047\u306f\u6b21\u306e\u901a\u308a\u3067\u3042\u308b\u3002 a) Qualifying projects debt securities(\u9069\u683c\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u8ca0\u50b5\u6027\u8a3c\u5238\uff08QPDS\uff09)\u304b\u3089\u5f97\u308b\u9069\u683c\u6240\u5f97\u306e\u514d\u9664 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