{"id":447,"date":"2026-03-11T08:31:46","date_gmt":"2026-03-11T08:31:46","guid":{"rendered":"https:\/\/asaprofessionals.sg\/?post_type=topics&#038;p=447"},"modified":"2026-03-11T08:31:46","modified_gmt":"2026-03-11T08:31:46","slug":"%e3%82%b7%e3%83%b3%e3%82%ac%e3%83%9d%e3%83%bc%e3%83%ab%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e3%82%b0%e3%83%ad%e3%83%bc%e3%83%90%e3%83%ab%e3%83%9f%e3%83%8b%e3%83%9e%e3%83%a0%e3%82%bf%e3%83%83%e3%82%af","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%ab%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e3%82%b0%e3%83%ad%e3%83%bc%e3%83%90%e3%83%ab%e3%83%9f%e3%83%8b%e3%83%9e%e3%83%a0%e3%82%bf%e3%83%83%e3%82%af\/","title":{"rendered":"\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u304a\u3051\u308b\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\uff5e2026\u5e745\u6708\u767b\u9332\u306b\u5411\u3051\u305f\u65e5\u7cfb\u4f01\u696d\u306e\u5bfe\u5fdc\uff5e"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 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\/%e3%82%b7%e3%83%b3%e3%82%ac%e3%83%9d%e3%83%bc%e3%83%ab%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e3%82%b0%e3%83%ad%e3%83%bc%e3%83%90%e3%83%ab%e3%83%9f%e3%83%8b%e3%83%9e%e3%83%a0%e3%82%bf%e3%83%83%e3%82%af\/#1%E3%80%80%E3%81%AF%E3%81%98%E3%82%81%E3%81%AB\" >1.\u3000\u306f\u3058\u3081\u306b<\/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\/%e3%82%b7%e3%83%b3%e3%82%ac%e3%83%9d%e3%83%bc%e3%83%ab%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e3%82%b0%e3%83%ad%e3%83%bc%e3%83%90%e3%83%ab%e3%83%9f%e3%83%8b%e3%83%9e%e3%83%a0%e3%82%bf%e3%83%83%e3%82%af\/#2%E3%80%80%E3%82%B0%E3%83%AD%E3%83%BC%E3%83%90%E3%83%AB%E3%83%9F%E3%83%8B%E3%83%9E%E3%83%A0%E3%82%BF%E3%83%83%E3%82%AF%E3%82%B9%E3%81%AE%E6%A6%82%E8%A6%81\" >2.\u3000\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u306e\u6982\u8981<\/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\/%e3%82%b7%e3%83%b3%e3%82%ac%e3%83%9d%e3%83%bc%e3%83%ab%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e3%82%b0%e3%83%ad%e3%83%bc%e3%83%90%e3%83%ab%e3%83%9f%e3%83%8b%e3%83%9e%e3%83%a0%e3%82%bf%e3%83%83%e3%82%af\/#3%E3%80%80%E3%82%B7%E3%83%B3%E3%82%AC%E3%83%9D%E3%83%BC%E3%83%AB%E3%81%AE%E5%88%B6%E5%BA%A6%EF%BC%9AMTT%E3%80%81_DTT%E3%81%8A%E3%82%88%E3%81%B3GIR\" >3.\u3000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u5236\u5ea6\uff1aMTT\u3001 DTT\u304a\u3088\u3073GIR<\/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\/%e3%82%b7%e3%83%b3%e3%82%ac%e3%83%9d%e3%83%bc%e3%83%ab%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e3%82%b0%e3%83%ad%e3%83%bc%e3%83%90%e3%83%ab%e3%83%9f%e3%83%8b%e3%83%9e%e3%83%a0%e3%82%bf%e3%83%83%e3%82%af\/#4%E3%80%80%E7%99%BB%E9%8C%B2%E8%A6%81%E4%BB%B6%E3%81%A8%E3%82%B9%E3%82%B1%E3%82%B8%E3%83%A5%E3%83%BC%E3%83%AB\" >4.\u3000\u767b\u9332\u8981\u4ef6\u3068\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb<\/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\/%e3%82%b7%e3%83%b3%e3%82%ac%e3%83%9d%e3%83%bc%e3%83%ab%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e3%82%b0%e3%83%ad%e3%83%bc%e3%83%90%e3%83%ab%e3%83%9f%e3%83%8b%e3%83%9e%e3%83%a0%e3%82%bf%e3%83%83%e3%82%af\/#5%E3%80%80%E3%82%B3%E3%83%B3%E3%83%97%E3%83%A9%E3%82%A4%E3%82%A2%E3%83%B3%E3%82%B9%E3%83%BB%E3%83%AA%E3%82%B9%E3%82%AF\" >5.\u3000\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30fb\u30ea\u30b9\u30af<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/asaprofessionals.sg\/en\/topics\/%e3%82%b7%e3%83%b3%e3%82%ac%e3%83%9d%e3%83%bc%e3%83%ab%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e3%82%b0%e3%83%ad%e3%83%bc%e3%83%90%e3%83%ab%e3%83%9f%e3%83%8b%e3%83%9e%e3%83%a0%e3%82%bf%e3%83%83%e3%82%af\/#6%E3%80%80%E5%AE%9F%E5%8B%99%E4%B8%8A%E3%81%AE%E7%95%99%E6%84%8F%E4%BA%8B%E9%A0%85\" >6.\u3000\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u4e8b\u9805<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/asaprofessionals.sg\/en\/topics\/%e3%82%b7%e3%83%b3%e3%82%ac%e3%83%9d%e3%83%bc%e3%83%ab%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e3%82%b0%e3%83%ad%e3%83%bc%e3%83%90%e3%83%ab%e3%83%9f%e3%83%8b%e3%83%9e%e3%83%a0%e3%82%bf%e3%83%83%e3%82%af\/#7%E3%80%80%E4%BB%8A%E5%BE%8C%E3%81%AE%E5%AF%BE%E5%BF%9C\" >7.\u3000\u4eca\u5f8c\u306e\u5bfe\u5fdc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/asaprofessionals.sg\/en\/topics\/%e3%82%b7%e3%83%b3%e3%82%ac%e3%83%9d%e3%83%bc%e3%83%ab%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e3%82%b0%e3%83%ad%e3%83%bc%e3%83%90%e3%83%ab%e3%83%9f%e3%83%8b%e3%83%9e%e3%83%a0%e3%82%bf%e3%83%83%e3%82%af\/#8%E3%80%80%E3%81%8A%E3%82%8F%E3%82%8A%E3%81%AB\" >8.\u3000\u304a\u308f\u308a\u306b<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1%E3%80%80%E3%81%AF%E3%81%98%E3%82%81%E3%81%AB\"><\/span>1.\u3000\u306f\u3058\u3081\u306b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\uff08Global Minimum Tax\uff09\u306f\u3001\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0a\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\uff08\u4ee5\u4e0b\u300cMNE\u30b0\u30eb\u30fc\u30d7\u300d\uff09\u306b\u5bfe\u3057\u3001\u5404\u56fd\u30fb\u5730\u57df\u306b\u304a\u3044\u3066\u6700\u4f4e15\uff05\u306e\u5b9f\u52b9\u7a0e\u7387\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u65b0\u305f\u306a\u56fd\u969b\u8ab2\u7a0e\u30eb\u30fc\u30eb\u3067\u3059\u3002<\/p>\n\n\n\n<p>2026\u5e743\u6708\u73fe\u5728\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u7a0e\u52d9\u5f53\u5c40IRAS\uff08Inland Revenue Authority of Singapore\uff09\u306f\u3001\u672c\u5e745\u6708\u304b\u3089\u767b\u9332\u30d7\u30ed\u30bb\u30b9\u3092\u958b\u59cb\u3059\u308b\u3053\u3068\u3092\u516c\u8868\u3057\u3066\u3044\u307e\u3059\u300212\u6708\u6c7a\u7b97\u306e\u65e5\u7cfbMNE\u30b0\u30eb\u30fc\u30d7\u306b\u3068\u3063\u3066\u30012025\u5e7412\u6708\u671f\u304b\u3089\u9069\u7528\u304c\u958b\u59cb\u3055\u308c\u3001IRAS\u767b\u9332\u671f\u9650\u306f\u4f1a\u8a08\u5e74\u5ea6\u672b\u304b\u30896\u30ab\u6708\u5f8c\u306e2026\u5e746\u670830\u65e5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>IRAS\u306f2026\u5e741\u67087\u65e5\u306be-Tax Guide\u300cMultinational Enterprise Top-up Tax and Domestic Top-up Tax\u300d\u7b2c2\u7248\u3092\u516c\u8868\u3057\u3001\u8a73\u7d30\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u672c\u7a3f\u3067\u306f\u3001\u3053\u306e\u6700\u65b0\u30ac\u30a4\u30c0\u30f3\u30b9\u306b\u57fa\u3065\u304d\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u304a\u3051\u308b\u5236\u5ea6\u306e\u6982\u8981\u3001\u767b\u9332\u8981\u4ef6\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30fb\u30ea\u30b9\u30af\u3001\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u3092\u89e3\u8aac\u3057\u3001\u65e5\u7cfb\u4f01\u696d\u304c\u4eca\u5f8c\u53d6\u308b\u3079\u304d\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u6574\u7406\u3057\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=\"2%E3%80%80%E3%82%B0%E3%83%AD%E3%83%BC%E3%83%90%E3%83%AB%E3%83%9F%E3%83%8B%E3%83%9E%E3%83%A0%E3%82%BF%E3%83%83%E3%82%AF%E3%82%B9%E3%81%AE%E6%A6%82%E8%A6%81\"><\/span>2.\u3000\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u306e\u6982\u8981<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u306f\u3001OECD\/G20\u306b\u3088\u308bBEPS\uff08Base Erosion and Profit Shifting\uff092.0\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306ePillar 2\u3068\u3057\u3066\u5c0e\u5165\u3055\u308c\u305f\u56fd\u969b\u8ab2\u7a0e\u30eb\u30fc\u30eb\u3067\u3059\u3002\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u306e\u5e74\u9593\u53ce\u5165\u91d1\u984d\u304c7.5\u5104\u30e6\u30fc\u30ed\u4ee5\u4e0a\u306eMNE\u30b0\u30eb\u30fc\u30d7\u306b\u5bfe\u3057\u3001\u5404\u56fd\u30fb\u5730\u57df\u306b\u304a\u3044\u306615%\u306e\u6700\u4f4e\u5b9f\u52b9\u7a0e\u7387\uff08Effective Tax Rate\u3001\u4ee5\u4e0b\u300cETR\u300d\uff09\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u65e5\u672c\u3067\u306f\u3001\u6240\u5f97\u5408\u7b97\u30eb\u30fc\u30eb\uff08Income Inclusion Rule\u3001\u4ee5\u4e0b\u300cIIR\u300d\uff09\u304c2024\u5e744\u6708\u304b\u3089\u65e2\u306b\u65bd\u884c\u3055\u308c\u3066\u304a\u308a\u3001\u65e5\u7cfbMNE\u30b0\u30eb\u30fc\u30d7\u306e\u89aa\u4f1a\u793e\u306fIIR\u306e\u9069\u7528\u3092\u53d7\u3051\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=\"3%E3%80%80%E3%82%B7%E3%83%B3%E3%82%AC%E3%83%9D%E3%83%BC%E3%83%AB%E3%81%AE%E5%88%B6%E5%BA%A6%EF%BC%9AMTT%E3%80%81_DTT%E3%81%8A%E3%82%88%E3%81%B3GIR\"><\/span>3.\u3000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u5236\u5ea6\uff1aMTT\u3001 DTT\u304a\u3088\u3073GIR<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306f\u3001Multinational Enterprise (Minimum Tax) Act 2024\uff08\u4ee5\u4e0b\u300cMMT Act\u300d\uff09\u3092\u5236\u5b9a\u3057\u30012025\u5e741\u67081\u65e5\u4ee5\u964d\u958b\u59cb\u3059\u308b\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3057\u3066\u3044\u307e\u3059\uff08e-Tax Guide 2.1\u9805\uff09\u3002\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u5236\u5ea6\u306f\u3001Multinational Enterprise Top-up Tax\uff08\u4ee5\u4e0b\u300cMTT\u300d\u3001IIR\u76f8\u5f53\uff09\u3068Domestic Top-up Tax\uff08\u4ee5\u4e0b\u300cDTT\u300d\u3001QDMTT\u76f8\u5f53\uff09\u304a\u3088\u3073GloBE Information Return\uff08\u4ee5\u4e0b\u300cGIR\u300d\u3001\u60c5\u5831\u5831\u544a\u7fa9\u52d9\uff09\u306e3\u3064\u304b\u3089\u69cb\u6210\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>(i)MTT\uff08\u6240\u5f97\u5408\u7b97\u30eb\u30fc\u30eb\u3001IIR\u76f8\u5f53\uff09<\/strong><br>MTT\u306f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u6240\u5728\u3059\u308b\u89aa\u4f1a\u793e\u304c\u3001\u6d77\u5916\u306e\u4f4e\u7a0e\u7387\u5b50\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u8ffd\u52a0\u8ab2\u7a0e\u3092\u884c\u3046\u5236\u5ea6\u3067\u3059\uff08e-Tax Guide 7.1\u9805\uff09\u3002\u65e5\u672c\u306eIIR\u306b\u76f8\u5f53\u3057\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u89aa\u4f1a\u793e\u304c\u5916\u56fd\u5b50\u4f1a\u793e\u306e\u6301\u5206\u3092\u4fdd\u6709\u3057\u3001\u5f53\u8a72\u5916\u56fd\u5b50\u4f1a\u793e\u306eETR\u304c15%\u3092\u4e0b\u56de\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u5dee\u984d\u5206\u3092\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u89aa\u4f1a\u793e\u306b\u8ab2\u7a0e\u3057\u307e\u3059\u3002\u65e5\u7cfbMNE\u30b0\u30eb\u30fc\u30d7\u306e\u5834\u5408\u3001\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u304c\u65e2\u306bIIR\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u305f\u3081\u3001MTT\u306e\u5f71\u97ff\u306f\u9650\u5b9a\u7684\u3067\u3059\u304c\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u5730\u57df\u7d71\u62ec\u4f1a\u793e\u7b49\u306e\u4e2d\u9593\u6301\u682a\u4f1a\u793e\u3092\u6709\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u304cMTT\u306e\u8ab2\u7a0e\u4e3b\u4f53\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\uff08e-Tax Guide 7.2\u9805\uff09\u3002<\/p>\n\n\n\n<p><strong>(ii)DTT\uff08\u56fd\u5185\u30df\u30cb\u30de\u30e0\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u8ab2\u7a0e\u3001QDMTT\u76f8\u5f53\uff09<\/strong><br>DTT\u306fQDMTT\uff08\u9069\u683c\u56fd\u5185\u30df\u30cb\u30de\u30e0\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u8ab2\u7a0e\uff09\u306b\u76f8\u5f53\u3057\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u56fd\u5185\u306e\u69cb\u6210\u4f1a\u793e\u306eETR\u304c15%\u3092\u4e0b\u56de\u308b\u5834\u5408\u306b\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u56fd\u5185\u3067\u8ffd\u52a0\u8ab2\u7a0e\u3092\u884c\u3046\u3082\u306e\u3067\u3059\uff08e-Tax Guide 8.1\u9805\uff09\u3002DTT\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3001\u4ed6\u56fd\u306eIIR\u3084UTPR\uff08\u8efd\u8ab2\u7a0e\u6240\u5f97\u30eb\u30fc\u30eb\uff09\u306b\u3088\u308b\u8ffd\u52a0\u8ab2\u7a0e\u304c\u906e\u65ad\u3055\u308c\u308b\u305f\u3081\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u5b50\u4f1a\u793e\u3092\u6709\u3059\u308b\u65e5\u7cfb\u4f01\u696d\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u5236\u5ea6\u3068\u306a\u308a\u307e\u3059\u3002<br>IRAS\u30ac\u30a4\u30c0\u30f3\u30b9\u3067\u306f\u3001\u5b9f\u52d9\u8ca0\u62c5\u8efd\u6e1b\u306e\u305f\u3081\u306e\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u898f\u5b9a\u304c\u8aac\u660e\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4e3b\u306a\u3082\u306e\u3068\u3057\u3066\u3001\u79fb\u884c\u671f\u9593CbCR Safe Harbour\u304c\u3042\u308a\u307e\u3059\uff08e-Tax Guide 6.4\u9805\uff09\u3002\u3053\u308c\u3089\u306e\u9069\u7528\u306b\u3088\u308a\u3001\u8a73\u7d30\u306aETR\u8a08\u7b97\u304c\u4e0d\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u3001\u5b9f\u52d9\u4e0a\u306e\u8ca0\u62c5\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>(iii)GIR\uff08\u60c5\u5831\u5831\u544a\u7fa9\u52d9\uff09<\/strong><br>GIR\uff08GloBE Information Return\uff09\u306f\u3001MNE\u30b0\u30eb\u30fc\u30d7\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u7a0e\u52d9\u5f53\u5c40\u306b\u5831\u544a\u3059\u308b\u5236\u5ea6\u3067\u3059\uff08e-Tax Guide 10.12\u9805\u3001MMT Act Section 40\uff09\u3002GIR\u306b\u306f\u3001\u5404\u56fd\u30fb\u5730\u57df\u306b\u304a\u3051\u308b\u6240\u5f97\u3001\u7a0e\u8ca0\u62c5\u3001\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\u984d\u7b49\u306e\u8a73\u7d30\u306a\u60c5\u5831\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u539f\u5247\u3068\u3057\u3066\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u69cb\u6210\u4f1a\u793e\u3092\u6709\u3059\u308bMNE\u30b0\u30eb\u30fc\u30d7\u306f\u3001IRAS\u306b\u5bfe\u3057\u3066GIR\u3092\u63d0\u51fa\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001UPE\u304c\u4ed6\u56fd\u3067GIR\u3092\u4e00\u62ec\u63d0\u51fa\u3057\u3001\u305d\u306e\u60c5\u5831\u304c\u56fd\u969b\u7684\u306a\u60c5\u5831\u4ea4\u63db\u306e\u67a0\u7d44\u307f\uff08MCAA: Multilateral Competent Authority Agreement\uff09\u3092\u901a\u3058\u3066\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u5171\u6709\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306eGIR\u63d0\u51fa\u306f\u514d\u9664\u3055\u308c\u3001\u4ee3\u308f\u308a\u306bGIR Notification\uff08\u63d0\u51fa\u901a\u77e5\uff09\u3092\u884c\u3046\u3053\u3068\u3067\u8db3\u308a\u307e\u3059\uff08e-Tax Guide 10.13\u9805\uff09\u3002<\/p>\n\n\n\n<p>\u65e5\u7cfbMNE\u30b0\u30eb\u30fc\u30d7\u306e\u5834\u5408\u3001\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u304c\u65e5\u672c\u3067GIR\u3092\u63d0\u51fa\u3057\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306fGIR Notification\u306e\u307f\u3092\u884c\u3046\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3068\u60f3\u5b9a\u3055\u308c\u307e\u3059\u3002GIR\u306e\u63d0\u51fa\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u306b\u3064\u3044\u3066\u306f\u3001\u7b2c6\u9805\u300c\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u4e8b\u9805\u300d\u3067\u5f8c\u8ff0\u3057\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=\"4%E3%80%80%E7%99%BB%E9%8C%B2%E8%A6%81%E4%BB%B6%E3%81%A8%E3%82%B9%E3%82%B1%E3%82%B8%E3%83%A5%E3%83%BC%E3%83%AB\"><\/span>4.\u3000\u767b\u9332\u8981\u4ef6\u3068\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u672c\u5236\u5ea6\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u6700\u7d42\u89aa\u4f1a\u793e\uff08Ultimate Parent Entity\u3001\u4ee5\u4e0b\u300cUPE\u300d\uff09\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u3001\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u76f4\u524d\u306e4\u4f1a\u8a08\u5e74\u5ea6\u306e\u3046\u3061\u5c11\u306a\u304f\u3068\u30822\u4f1a\u8a08\u5e74\u5ea6\u3067\u9023\u7d50\u58f2\u4e0a\u9ad8\u304c7.5\u5104\u30e6\u30fc\u30ed\u4ee5\u4e0a\u306eMNE\u30b0\u30eb\u30fc\u30d7\u3067\u3042\u308a\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u69cb\u6210\u4f1a\u793e\u7b49\u3092\u6709\u3059\u308b\u5834\u5408\u306b\u306fMTT\/DTT\u306e\u9069\u7528\u304a\u3088\u3073IRAS\u3078\u306e\u767b\u9332\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\uff08e-Tax Guide 2.3\u9805\u30015.1\u9805\u300110.3\u9805\uff09\u3002\u653f\u5e9c\u5c02\u7528\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\uff08form.gov.sg\uff09\u4e0a\u306e\u300cRegistration of MNE Group under the Multinational Enterprise (Minimum Tax) Act 2024\u300d\u3068\u3044\u3046\u767b\u9332\u30d5\u30a9\u30fc\u30e0\u304c\u672c\u7a3f\u57f7\u7b46\u6642\u70b9\u3067\u516c\u958b\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u5f53\u8a72\u767b\u9332\u30d5\u30a9\u30fc\u30e0\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u63d0\u51fa\u306e\u30d7\u30ed\u30bb\u30b9\u306f2026\u5e745\u6708\u304b\u3089\u958b\u59cb\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002UPE\u306f\u3001MNE\u30b0\u30eb\u30fc\u30d7\u304c\u767b\u9332\u7fa9\u52d9\u3092\u8ca0\u3046\u3053\u3068\u3092IRAS\u306b\u901a\u77e5\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\uff08MMT Act Section 31\uff09\u3001\u901a\u77e5\u3092\u6020\u3063\u305f\u5834\u5408\u3001IRAS\u304c\u8077\u6a29\u3067\u767b\u9332\u3092\u884c\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\uff08MMT Act Section 32\uff09\u3002<\/p>\n\n\n\n<p><strong>\uff0812\u6708\u6c7a\u7b97\u306e\u65e5\u7cfb\u4f01\u696d\u306e\u5834\u5408\uff09<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"872\" height=\"347\" src=\"https:\/\/asaprofessionals.sg\/wp-content\/uploads\/2026\/03\/image-1.png\" alt=\"\" class=\"wp-image-449\" srcset=\"https:\/\/asaprofessionals.sg\/wp-content\/uploads\/2026\/03\/image-1.png 872w, https:\/\/asaprofessionals.sg\/wp-content\/uploads\/2026\/03\/image-1-300x119.png 300w, https:\/\/asaprofessionals.sg\/wp-content\/uploads\/2026\/03\/image-1-768x306.png 768w\" sizes=\"auto, (max-width: 872px) 100vw, 872px\" \/><\/figure>\n\n\n\n<p>\u306a\u304a\u3001\u5b9f\u969b\u306eGIR\u3001MTT\u3001DTT\u306e\u7533\u544a\u671f\u9650\u306f2027\u5e746\u670830\u65e5\uff08\u521d\u5e74\u5ea6\u306f\u4f1a\u8a08\u5e74\u5ea6\u672b\u304b\u308918\u30f6\u6708\u4ee5\u5185\uff09\u3068\u306a\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=\"5%E3%80%80%E3%82%B3%E3%83%B3%E3%83%97%E3%83%A9%E3%82%A4%E3%82%A2%E3%83%B3%E3%82%B9%E3%83%BB%E3%83%AA%E3%82%B9%E3%82%AF\"><\/span>5.\u3000\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30fb\u30ea\u30b9\u30af<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>IRAS\u306f\u3001\u767b\u9332\u7fa9\u52d9\u3092\u6020\u3063\u305f\u5834\u5408\u3001MTT\u304a\u3088\u3073DTT\u306e\u5408\u8a08\u984d\u306b\u5bfe\u305710%\u306e\u8ffd\u5fb4\u91d1\uff08Surcharge\uff09\u3092\u8ab2\u3059\u6a29\u9650\u3092\u6709\u3057\u3066\u3044\u307e\u3059\uff08MMT Act Section 36\uff09\u3002<br>\u5358\u306a\u308b\u4e8b\u52d9\u624b\u7d9a\u304d\u306e\u9045\u308c\u304c\u591a\u984d\u306e\u7a0e\u52d9\u30b3\u30b9\u30c8\u306b\u76f4\u7d50\u3059\u308b\u30ea\u30b9\u30af\u3092\u8a8d\u8b58\u3059\u308b\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=\"6%E3%80%80%E5%AE%9F%E5%8B%99%E4%B8%8A%E3%81%AE%E7%95%99%E6%84%8F%E4%BA%8B%E9%A0%85\"><\/span>6.\u3000\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u4e8b\u9805<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>(i)\u901a\u8ca8\u63db\u7b97<\/strong><br>7.5\u5104\u30e6\u30fc\u30ed\u306e\u95be\u5024\u5224\u5b9a\u306b\u306f\u3001\u6b27\u5dde\u4e2d\u592e\u9280\u884c\uff08ECB\uff09\u304c\u516c\u8868\u3059\u308b\u524d\u5e74\u5ea612\u6708\u306e\u5e73\u5747\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u4f7f\u7528\u3057\u307e\u3059\uff08e-Tax Guide 7.3.10\u9805\uff09\u3002\u4f8b\u3048\u3070\u30012025\u5e74\u4e2d\u306b\u958b\u59cb\u3059\u308b\u4f1a\u8a08\u5e74\u5ea6\u306e\u5224\u5b9a\u3067\u3042\u308c\u3070\u30012024\u5e7412\u6708\u306e\u5e73\u5747\u30ec\u30fc\u30c8\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>(ii)\u65e5\u672c\u306e\u5236\u5ea6\u3068\u306e\u9023\u643a<\/strong><br>\u65e5\u672c\u3067\u306f\u3001IIR\u304c2024\u5e744\u6708\u304b\u3089\u65e2\u306b\u65bd\u884c\u3055\u308c\u3066\u304a\u308a\u3001\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u306f\u65e5\u672c\u306e\u7a0e\u52d9\u5f53\u5c40\u306b\u5bfe\u3057\u3066\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u306b\u95a2\u3059\u308b\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u5b50\u4f1a\u793e\u306eDTT\u8a08\u7b97\u7d50\u679c\u306f\u3001\u65e5\u672c\u306eIIR\u8a08\u7b97\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u305f\u3081\u3001\u4e21\u56fd\u9593\u3067\u306e\u60c5\u5831\u5171\u6709\u3068\u8a08\u7b97\u306e\u6574\u5408\u6027\u78ba\u4fdd\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p><strong>(iii)GIR\u63d0\u51fa\u65b9\u6cd5\u306e\u9078\u629e<\/strong><br>\u524d\u8ff0\u306e\u901a\u308a\u3001GIR\u306f\u3001MNE\u30b0\u30eb\u30fc\u30d7\u304c\u6700\u7d42\u89aa\u4f1a\u793e\uff08UPE\uff09\u7b49\u306b\u3088\u308a\u4e00\u62ec\u3067\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u304a\u308a\uff08e-Tax Guide 10.16\u9805\uff09\u3001\u63d0\u51fa\u3055\u308c\u305f\u60c5\u5831\u306f\u5404\u5b9f\u65bd\u56fd\u306b\u5171\u6709\u3055\u308c\u308b\u4ed5\u7d44\u307f\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u304a\u3044\u3066\u306f\u539f\u5247\u3068\u3057\u3066\u69cb\u6210\u4f1a\u793e\u306bGIR\u63d0\u51fa\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u5916\u56fd\u3067GIR\u304c\u63d0\u51fa\u3055\u308c\u3001\u60c5\u5831\u4ea4\u63db\u306b\u3088\u308aIRAS\u304c\u5f53\u8a72GIR\u3092\u53d7\u9818\u3067\u304d\u308b\u5834\u5408\u306b\u306f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306e\u63d0\u51fa\u306f\u514d\u9664\u3055\u308c\u3001\u4ee3\u308f\u308a\u306bGIR Notification\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\uff08e-Tax Guide 2.4\u9805\u300110.13\u9805\u3001MMT Act Section 40\uff09\u3002\u307e\u305f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306fMNE\u30b0\u30eb\u30fc\u30d7\u304c\u5358\u4e00\u306e\u69cb\u6210\u4f1a\u793e\u3092GFE\uff08Designated Local GIR Filing Entity\uff09\u3068\u3057\u3066\u6307\u5b9a\u3057\u3001GIR\u307e\u305f\u306fGIR Notification\u306e\u63d0\u51fa\u7fa9\u52d9\u3092\u8ca0\u3046\u70b9\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\uff08e-Tax Guide 10.5\u9805\u300110.10\u9805\uff09\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"7%E3%80%80%E4%BB%8A%E5%BE%8C%E3%81%AE%E5%AF%BE%E5%BF%9C\"><\/span>7.\u3000\u4eca\u5f8c\u306e\u5bfe\u5fdc<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u5b50\u4f1a\u793e\u3092\u6709\u3059\u308b\u65e5\u7cfbMNE\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u767b\u9332\u958b\u59cb\uff082026\u5e745\u6708\uff09\u304a\u3088\u3073\u767b\u9332\u671f\u9650\uff0812\u6708\u6c7a\u7b97\u306e\u5834\u5408\u3001\u540c\u5e746\u6708\u672b\uff09\u306b\u5411\u3051\u3066\u3001\u65e9\u671f\u306b\u793e\u5185\u4f53\u5236\u3092\u6574\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u3001\u307e\u305a\u306f\u9023\u7d50\u58f2\u4e0a\u9ad87.5\u5104\u30e6\u30fc\u30ed\u95be\u5024\u306e\u8a72\u5f53\u6027\u3092\u518d\u78ba\u8a8d\u3057\u305f\u4e0a\u3067\u3001\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u898f\u5b9a\u306e\u9069\u7528\u53ef\u80fd\u6027\u3092\u691c\u8a0e\u3057\u3001\u521d\u5e74\u5ea6\u306e\u5b9f\u52d9\u8ca0\u62c5\u3092\u898b\u6975\u3081\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u3042\u308f\u305b\u3066\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u304a\u3051\u308bDFE\uff08DTT\u7533\u544a\u4e3b\u4f53\uff09\u304a\u3088\u3073GFE\uff08GIR\u63d0\u51fa\u30fb\u901a\u77e5\u4e3b\u4f53\uff09\u306e\u6307\u5b9a\u3092\u884c\u3044\u3001\u65e5\u672c\u89aa\u4f1a\u793e\u3067\u306e\u65e5\u672c\u56fd\u3067\u306eGIR\u63d0\u51fa\u3092\u524d\u63d0\u3068\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5fc5\u8981\u306a\u60c5\u5831\u9023\u643a\u304a\u3088\u3073GIR Notification\u63d0\u51fa\u30d7\u30ed\u30bb\u30b9\u3092\u4e8b\u524d\u306b\u78ba\u7acb\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u5236\u5ea6\u5bfe\u5fdc\u306b\u306f\u9ad8\u5ea6\u306a\u5224\u65ad\u3092\u8981\u3059\u308b\u305f\u3081\u3001\u7a0e\u52d9\u5c02\u9580\u5bb6\u3078\u306e\u65e9\u671f\u76f8\u8ac7\u3092\u901a\u3058\u3066\u3001\u767b\u9332\u30fb\u7533\u544a\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u6cbf\u3063\u305f\u6e96\u5099\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u671b\u307e\u308c\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=\"8%E3%80%80%E3%81%8A%E3%82%8F%E3%82%8A%E3%81%AB\"><\/span>8.\u3000\u304a\u308f\u308a\u306b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u306f\u3001MNE\u30b0\u30eb\u30fc\u30d7\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u65b0\u305f\u306a\u56fd\u969b\u8ab2\u7a0e\u30eb\u30fc\u30eb\u3067\u3059\u3002\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u304a\u3044\u3066\u306f\u30012026\u5e745\u6708\u306b\u767b\u9332\u624b\u7d9a\u304c\u958b\u59cb\u3055\u308c\u300112\u6708\u6c7a\u7b97\u4f01\u696d\u306e\u5834\u5408\u3001\u540c\u5e746\u6708\u672b\u307e\u3067\u306bMNE\u30b0\u30eb\u30fc\u30d7\u767b\u9332\u304a\u3088\u3073GFE\u7b49\u306e\u6307\u5b9a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u306a\u3069\u3001\u5bfe\u5fdc\u671f\u9650\u304c\u8fd1\u3065\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>IRAS\u304c2026\u5e741\u6708\u306b\u516c\u8868\u3057\u305f\u6700\u65b0\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u306f\u8a73\u7d30\u304b\u3064\u5b9f\u52d9\u7684\u306a\u5185\u5bb9\u3092\u542b\u3093\u3067\u3044\u307e\u3059\u304c\u3001\u5236\u5ea6\u306e\u8907\u96d1\u6027\u304b\u3089\u3001\u500b\u5225\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u305f\u5c02\u9580\u7684\u306a\u5224\u65ad\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u7fa9\u52d9\u3092\u9069\u5207\u306b\u5c65\u884c\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u8ffd\u5fb4\u8ab2\u7a0e\u7b49\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u7ba1\u7406\u306e\u91cd\u8981\u6027\u304c\u4e00\u5c64\u9ad8\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u5f0a\u4e8b\u52d9\u6240\u3067\u306f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u306b\u95a2\u3059\u308b\u52a9\u8a00\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"1.\u3000\u306f\u3058\u3081\u306b \u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\uff08Global Minimum Tax\uff09\u306f\u3001\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0a\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\uff08\u4ee5\u4e0b\u300cMNE\u30b0\u30eb\u30fc\u30d7\u300d\uff09\u306b\u5bfe\u3057\u3001\u5404\u56fd\u30fb\u5730\u57df\u306b\u304a\u3044\u3066\u6700\u4f4e15\uff05\u306e\u5b9f\u52b9\u7a0e\u7387\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u65b0\u305f\u306a\u56fd\u969b\u8ab2\u7a0e\u30eb\u30fc\u30eb\u3067\u3059\u3002 2026\u5e743\u6708\u73fe\u5728\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u7a0e\u52d9\u5f53\u5c40IRAS\uff08Inland Revenue Authority of Singapore\uff09\u306f\u3001\u672c\u5e745\u6708\u304b\u3089\u767b\u9332\u30d7\u30ed\u30bb\u30b9\u3092\u958b\u59cb\u3059\u308b\u3053\u3068\u3092\u516c\u8868\u3057\u3066\u3044\u307e\u3059\u300212\u6708\u6c7a\u7b97\u306e\u65e5\u7cfbMNE\u30b0\u30eb\u30fc\u30d7\u306b\u3068\u3063\u3066\u30012025\u5e7412\u6708\u671f\u304b\u3089\u9069\u7528\u304c\u958b\u59cb\u3055\u308c\u3001IRAS\u767b\u9332\u671f\u9650\u306f\u4f1a\u8a08\u5e74\u5ea6\u672b\u304b\u30896\u30ab\u6708\u5f8c\u306e2026\u5e746\u670830\u65e5\u3068\u306a\u308a\u307e\u3059\u3002 IRAS\u306f2026\u5e741\u67087\u65e5\u306be-Tax Guide\u300cMultinational Enterprise Top-up Tax and Domestic Top-up Tax\u300d\u7b2c2\u7248\u3092\u516c\u8868\u3057\u3001\u8a73\u7d30\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u672c\u7a3f\u3067\u306f\u3001\u3053\u306e\u6700\u65b0\u30ac\u30a4\u30c0\u30f3\u30b9\u306b\u57fa\u3065\u304d\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u304a\u3051\u308b\u5236\u5ea6\u306e\u6982\u8981\u3001\u767b\u9332\u8981\u4ef6\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30fb\u30ea\u30b9\u30af\u3001\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u3092\u89e3\u8aac\u3057\u3001\u65e5\u7cfb\u4f01\u696d\u304c\u4eca\u5f8c\u53d6\u308b\u3079\u304d\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u6574\u7406\u3057\u307e\u3059\u3002 2.\u3000\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u306e\u6982\u8981 \u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u306f\u3001OECD\/G20\u306b\u3088\u308bBEPS\uff08Base Erosion and Profit Shifting\uff092.0\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306ePillar 2\u3068\u3057\u3066\u5c0e\u5165\u3055\u308c\u305f\u56fd\u969b\u8ab2\u7a0e\u30eb\u30fc\u30eb\u3067\u3059\u3002\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u306e\u5e74\u9593\u53ce\u5165\u91d1\u984d\u304c7.5\u5104\u30e6\u30fc\u30ed\u4ee5\u4e0a\u306eMNE\u30b0\u30eb\u30fc\u30d7\u306b\u5bfe\u3057\u3001\u5404\u56fd\u30fb\u5730\u57df\u306b\u304a\u3044\u306615%\u306e\u6700\u4f4e\u5b9f\u52b9\u7a0e\u7387\uff08Effective Tax Rate\u3001\u4ee5\u4e0b\u300cETR\u300d\uff09\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u65e5\u672c\u3067\u306f\u3001\u6240\u5f97\u5408\u7b97\u30eb\u30fc\u30eb\uff08Income Inclusion Rule\u3001\u4ee5\u4e0b\u300cIIR\u300d\uff09\u304c2024\u5e744\u6708\u304b\u3089\u65e2\u306b\u65bd\u884c\u3055\u308c\u3066\u304a\u308a\u3001\u65e5\u7cfbMNE\u30b0\u30eb\u30fc\u30d7\u306e\u89aa\u4f1a\u793e\u306fIIR\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u307e\u3059\u3002 3.\u3000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u5236\u5ea6\uff1aMTT\u3001 DTT\u304a\u3088\u3073GIR \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306f\u3001Multinational Enterprise (Minimum Tax) Act 2024\uff08\u4ee5\u4e0b\u300cMMT Act\u300d\uff09\u3092\u5236\u5b9a\u3057\u30012025\u5e741\u67081\u65e5\u4ee5\u964d\u958b\u59cb\u3059\u308b\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3057\u3066\u3044\u307e\u3059\uff08e-Tax Guide 2.1\u9805\uff09\u3002\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u5236\u5ea6\u306f\u3001Multinational Enterprise Top-up Tax\uff08\u4ee5\u4e0b\u300cMTT\u300d\u3001IIR\u76f8\u5f53\uff09\u3068Domestic Top-up Tax\uff08\u4ee5\u4e0b\u300cDTT\u300d\u3001QDMTT\u76f8\u5f53\uff09\u304a\u3088\u3073GloBE Information Return\uff08\u4ee5\u4e0b\u300cGIR\u300d\u3001\u60c5\u5831\u5831\u544a\u7fa9\u52d9\uff09\u306e3\u3064\u304b\u3089\u69cb\u6210\u3055\u308c\u307e\u3059\u3002 (i)MTT\uff08\u6240\u5f97\u5408\u7b97\u30eb\u30fc\u30eb\u3001IIR\u76f8\u5f53\uff09MTT\u306f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u6240\u5728\u3059\u308b\u89aa\u4f1a\u793e\u304c\u3001\u6d77\u5916\u306e\u4f4e\u7a0e\u7387\u5b50\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u8ffd\u52a0\u8ab2\u7a0e\u3092\u884c\u3046\u5236\u5ea6\u3067\u3059\uff08e-Tax Guide 7.1\u9805\uff09\u3002\u65e5\u672c\u306eIIR\u306b\u76f8\u5f53\u3057\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u89aa\u4f1a\u793e\u304c\u5916\u56fd\u5b50\u4f1a\u793e\u306e\u6301\u5206\u3092\u4fdd\u6709\u3057\u3001\u5f53\u8a72\u5916\u56fd\u5b50\u4f1a\u793e\u306eETR\u304c15%\u3092\u4e0b\u56de\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u5dee\u984d\u5206\u3092\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u89aa\u4f1a\u793e\u306b\u8ab2\u7a0e\u3057\u307e\u3059\u3002\u65e5\u7cfbMNE\u30b0\u30eb\u30fc\u30d7\u306e\u5834\u5408\u3001\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u304c\u65e2\u306bIIR\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u305f\u3081\u3001MTT\u306e\u5f71\u97ff\u306f\u9650\u5b9a\u7684\u3067\u3059\u304c\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u5730\u57df\u7d71\u62ec\u4f1a\u793e\u7b49\u306e\u4e2d\u9593\u6301\u682a\u4f1a\u793e\u3092\u6709\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u304cMTT\u306e\u8ab2\u7a0e\u4e3b\u4f53\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\uff08e-Tax Guide 7.2\u9805\uff09\u3002 (ii)DTT\uff08\u56fd\u5185\u30df\u30cb\u30de\u30e0\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u8ab2\u7a0e\u3001QDMTT\u76f8\u5f53\uff09DTT\u306fQDMTT\uff08\u9069\u683c\u56fd\u5185\u30df\u30cb\u30de\u30e0\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u8ab2\u7a0e\uff09\u306b\u76f8\u5f53\u3057\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u56fd\u5185\u306e\u69cb\u6210\u4f1a\u793e\u306eETR\u304c15%\u3092\u4e0b\u56de\u308b\u5834\u5408\u306b\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u56fd\u5185\u3067\u8ffd\u52a0\u8ab2\u7a0e\u3092\u884c\u3046\u3082\u306e\u3067\u3059\uff08e-Tax Guide 8.1\u9805\uff09\u3002DTT\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3001\u4ed6\u56fd\u306eIIR\u3084UTPR\uff08\u8efd\u8ab2\u7a0e\u6240\u5f97\u30eb\u30fc\u30eb\uff09\u306b\u3088\u308b\u8ffd\u52a0\u8ab2\u7a0e\u304c\u906e\u65ad\u3055\u308c\u308b\u305f\u3081\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u5b50\u4f1a\u793e\u3092\u6709\u3059\u308b\u65e5\u7cfb\u4f01\u696d\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u5236\u5ea6\u3068\u306a\u308a\u307e\u3059\u3002IRAS\u30ac\u30a4\u30c0\u30f3\u30b9\u3067\u306f\u3001\u5b9f\u52d9\u8ca0\u62c5\u8efd\u6e1b\u306e\u305f\u3081\u306e\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u898f\u5b9a\u304c\u8aac\u660e\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4e3b\u306a\u3082\u306e\u3068\u3057\u3066\u3001\u79fb\u884c\u671f\u9593CbCR 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