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1
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3 ご挨拶 2016 Doing Business in Taiwan 2010 ECFA R&D IP PwC 2800 PwC P80
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5 章 ページ About PwC
6 第 1 章 4 Doing Business in Taiwan
7 180 36,000k 2,330 1 k % PwC Taiwan 5
8 Doing Business in Taiwan
9 2008 KMT 2010 ECFA 23 ECFA (IMF) 2015 GDP (2015) (GDP)(10 US$) GDP(US$) 22,317 (%) 0.75 (10 US$) (10 US$) (GDP )(%) 97.2 (%) (%) 3.78 ( ) PwC Taiwan 7
10 US$2,000 LCD 13 PR 21 (2015) 15 / / / / / /61 8 Doing Business in Taiwan
11 ,330 50% M&A RMB 2013 US$ US$460 TWD NT$ NT$ PwC Taiwan 9
12 NT$ NDF US$5,000 US$500 US$100,000 NT$ RMB NT$ RMB 2013 US$ RMB % 55 45% 19 APEC WTO 2015 EU 34.1% 24.8% EU (10 US$) (10 US$) (10 US$) Doing Business in Taiwan
13 WTO 2009 WTO FTA 2010 ECFA 2013 FTA 2013 ECAs ECAs PR FTZs FTZs FEPZs 9 FEPZs FEPZ PwC Taiwan 11
14 1% MOEAIC FIA P Doing Business in Taiwan
15 MOEAIC Invest in Taiwan( ) 2010 ECFA Invest in Taiwan i-taiwan 12 : 6 : 4 : 10 : / e WiMAX TWSE TPEx TAIFEX TWSE TPEx 2 TAIFEX FINIs FIDIs FINIs FIDIs 2010 PwC Taiwan 13
16 FINIs FIDIs TWSE FINIs FIDIs 5, FINIs FIDIs % MOEAIC TDR TWSE TPEx TWSE Doing Business in Taiwan
17 1 5 7 MOF MOF 5 # ( ) # * 41.2 * * * * 3.3 * 4.6 * * 0.6 * * #2014 PwC Taiwan 15
18 第 2 章 16 Doing Business in Taiwan
19 SIFN MOEAIC SIFN FIA 100% PwC Taiwan 17
20 1 NT$500 P.37 2 MOEA P.21 FIA NT$500 () 18 Doing Business in Taiwan
21 % 17% 20% * 10% 5% 5% * 20% PwC Taiwan 19
22 Doing Business in Taiwan
23 [ 会社名の予備審査の申請 ] 経済部商業司 [ 会社名の予備審査の申請 ] 経済部商業司 [ 外国投資許可 (FIA)] 経済部投資審議委員会 [ 外国本社の認許 ] 経済部商業司 [ 資本金の送金 ] 申請者 / 銀行 [ 運転資本の送金 ] 申請者 / 銀行 [ 資本金送金の審査および確認 ] 経済部投資審議委員会 [ 資本金の審査 ] 経済部商業司 [ 会社登記 ] 1. 会社登記所轄機関 2. 輸出加工区管理処 ( 輸出加工区内の会社 ) 3. サイエンスパーク管理局 ( サイエンスパーク内の会社 ) [ 支店登記 ] 1. 経済部商業司 2. 輸出加工区管理処 ( 輸出加工区内の会社 ) 3. サイエンスパーク管理局 ( サイエンスパーク内の会社 ) [ 営業登記 ] 各地国税局 [ 工場登記 ] 1. 各地の県 / 市政府 2. 輸出加工区管理処 ( 輸出加工区内の会社 ) 3. サイエンスパーク管理局 ( サイエンスパーク内の会社 ) [ 営業登記 ] [ 工場登記 ] 各地国税局 1. 各地の県 / 市政府 2. 輸出加工区管理処 ( 輸出加工区内の会社 ) 3. サイエンスパーク管理局 ( サイエンスパーク内の会社 ) [ 輸入 / 輸出登記 ] 経済部国際貿易局 [ 輸入 / 輸出登記 ] 経済部国際貿易局 PwC Taiwan 21
24 3 2 30% M&A M&A M&A 22 Doing Business in Taiwan
25 Important new changes to M&A and competition laws P.24 M&A M&A M&A M&A M&A M&A PwC Taiwan 23
26 M&A M&A M&A 10% 10 M&A P.59 M&A 100% Doing Business in Taiwan
27 NT$10 NT$5 PwC Taiwan 25
28 UNCITRAL (1985) Doing Business in Taiwan
29 NT$5 ( 10 ) PwC Taiwan 27
30 第 3 章 28 Doing Business in Taiwan
31 PwC Taiwan 29
32 NT$20,008 NT$ / / Doing Business in Taiwan
33 PwC Taiwan 31
34 Doing Business in Taiwan
35 % NT$45,800 70% 20% 10% 0.09% 1.06% 6 36 NT$45, NT$45,800 1% 70% 20% 10% % PwC Taiwan 33
36 NT$182, NT$1, ( ( ) ( ) 6 NT $150, Doing Business in Taiwan
37 / / / PwC Taiwan 35
38 , Doing Business in Taiwan
39 2 NT$300 NT$1,000 US$20 US$40 US$50 US$100 1 NT 50 NT$ ARC 10 PwC Taiwan 37
40 第 4 章 38 Doing Business in Taiwan
41 GAAP IFRS FSC MOEA ARDF 2014 GAAP IFRS IFRS GAAP IASB 1 12 (NT$) PwC Taiwan 39
42 GAAP IFRS IFRS T-IFRS 2013 T-IFRS 2015 T-IFRS 2015 T-IFRS 2013 IFRS9 IFRS IFRS IFRS T-IFRS T-IFRS IFRS US GAAP T-IFRS GAAP 2016 IFRS T-IFRS () NT$3, Doing Business in Taiwan
43 NT$3, NT$1 Taiwan has adopted IFRS for most companies PwC Taiwan 41
44 P NT$ NT$ CSR 2015 CSR (GRI) 4 42 Doing Business in Taiwan
45 50 NT$10 CSR 6 30 CSR CSR XY XZ XY XZ PwC Taiwan 43
46 第 5 章 44 Doing Business in Taiwan
47 PwC NT$120, % NT$120,000 NT$120,001 17% 10% PwC Taiwan 45
48 NT$500,000 12% 8 46 Doing Business in Taiwan
49 P.73 P % 45% 35% NT$200,000 PwC Taiwan 47
50 % 15% 17% 10% % 20% P.51 5%~15% 10% 48 Doing Business in Taiwan
51 % 20% 5 Changes to the dividend imputation tax system PwC Taiwan 49
52 (%) (%) (a) N/A (b) (c) 2.55 (d) (e) 10 N/A (a) 20% (b) (c) 20 (d) 2.55% (e) Doing Business in Taiwan
53 OECD PwC Taiwan 51
54 (%) (%) (%) (a) 0 20(b) 10 15(c) (d) (e) (f) (g) (h) 0,10,15(i) (j) (k) 5 15(l) (m) (n) (o) ,10(p) ,10(q) ,15(r) 0,10(s) Doing Business in Taiwan
55 a. 15% 20% b. 20 c % d. 0% 15% e. 15% 10% f. 0% 10% 15% g. 7% 10% h. 15% 10% i. 15% 15% 10% j. 40 k. 5% 10% l. 10% 5% 15% m. 20% 10% 15% n. 25% 5% 10% o. 0% 10% 15% p. 25% 5 10% q. 0% 10% r. 20% 10% 15% s. 0% 10% PwC Taiwan 53
56 OECD APAs 1 2 (APA) APA APA APA APA APA NT$5 NT$2 54 Doing Business in Taiwan
57 3 APA APA APA APA APA APA OECD CFC 3 1 (CFC ) CFC PwC Taiwan 55
58 CFC % NT$ Doing Business in Taiwan
59 7 NT$30,000 10% NT$90,000 20% PwC Taiwan 57
60 Doing Business in Taiwan
61 PR 5 main.jsp M&A 22 80% PwC Taiwan 59
62 第 6 章 60 Doing Business in Taiwan
63 PwC % 45% P50 18% 20% NT$ 0-520, % 520,001-1,170,000 36,400 12% 1,170,0001-2,350, ,000 20% 2,350,001-4,400, ,000 30% 4,400,001-10,000, ,000 40% 10,000,001 and above 1,305,000 45% PwC Taiwan 61
64 AMT AMT NT$670 20% 1 NT$100 AMT 10 WHT 90 5% 18% 62 Doing Business in Taiwan
65 % (p52 ) P71 PwC Taiwan 63
66 % % % 10 15% 6 NT$400 10% % 1 35% % 20% AMT 20% % 2015 NT$85, Doing Business in Taiwan
67 70 NT$127, NT$90,000 NT$180,000 : 20 : 1 NT$24,000 New property gains tax system starts from 2016 PwC Taiwan 65
68 : : : NT$300,000 : NT$120, Amount NT$85,000 NT$85, NT$127,500 : NT$128,000 : NT$270,000 : Amount NT$90,000 NT$180,000 3 : 1 NT$128,000 : 1 NT$25, Doing Business in Taiwan
69 : 5 NT$25, NT$ PwC Taiwan 67
70 第 7 章 68 Doing Business in Taiwan
71 PwC GBRT VAT 2 VAT 5% GBRT 0.1% 25% 5% 2%( ) 5%( ) VAT VAT VAT 5% VAT GBRT VAT 5% PwC Taiwan 69
72 VAT 1 7 8% 30% WTO CIF WTO 70 Doing Business in Taiwan
73 NT$ % NT$220 10% LVUT 1% 5.5% 1.2% 3.6% 3 5% PwC Taiwan 71
74 20% 40% 10% P47 P % 6% 0.1% % 2 72 Doing Business in Taiwan
75 10% 1 15% % NT$ NT$50 10% % 0.1% 0.4% 0.1% 1 NT$12 0.1% 0.1% 0.3% 0.1% 2016 PwC Taiwan 73
76 74 Doing Business in Taiwan
77 PwC Taiwan 75
78 Doing Business in Taiwan
79 PwC Taiwan 77
80 About PwC PwC ,000 1 PwC PwC 6 8 PwC PwC 2 C.S. K.C Doing Business in Taiwan
81 PwC 3 SOX J-SOX M&A M&A M&A M&A IFRS ERP PwC Taiwan 79
82 ( ) Tel kenji.okuda@tw.pwc.com ( ) Tel ( 23402) miaw-wuu.wang@tw.pwc.com Tel 壢 壢 Tel Tel Tel Fax Doing Business in Taiwan
83 Tel Fax 鄉 17 22C Tel Fax Tel Fax PwC Taiwan 81
84
85 Recycled Paper By using one tonne of post-consumer recycled fibre in lieu of virgin fibre can offer the following benefits to the environment: trees were preserved for the future 1479 lbs of solid waste was not generated lbs of waterborne waste was not created 2913 lbs net of greenhouse gases was prevented 22,299,750 of BTUs energy not consumed
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SUMMARY Although the situation where sufficient food was not supplied for the victims occurred in the Great East Japan Earthquake, this is a serious problem at the time of catastrophic disasters like the
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30 2015 51-62 2015/01/17 2015/03/31 1914 * Literature Survey on Damage of Akita Mining College due to the 1914 Akita-Senboku Earthquake Toshihiko MIZUTA Center for Regional Development, Akita University
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262 F s PRO A Community Investment and the Role of Non-profit Organizations: Present Conditions in the US, the UK, and Japan Takashi Koseki Abstract 1
262 F s PRO A Community Investment and the Role of Non-profit Organizations: Present Conditions in the US, the UK, and Japan Takashi Koseki Abstract 1. The issue of SRI (Socially Responsible Investment)
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* 1990 GDP 40 JEL Classification: H39, H54, H63, H72, H77 Key words: * 16 (2005a, b) 1 Local Government Bonds and Fiscal Discipline By Takero Doi, Tomoko Hayashi and Nobuyuki Suzuki Abstract Outstanding
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Financial Reporting Standard 17 FRS17 FAS87 87 Financial Accounting Standard 87 FAS87 International Accounting Standard Board IASB 19 Internat
No,25-36(2005) Two Changes in Accounting Principles of Pension Plans British, or Americanthat is the question Masaharu Usuki Nihon University, Graduate School of Social and Cultural School, and NLI Research
ASEAN
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2011年度事業報告書
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R&D R&D ~13 EU 10 EU EU
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自分の天職をつかめ
Hiroshi Kawasaki / / 13 4 10 18 35 50 600 4 350 400 074 2011 autumn / No.389 5 5 I 1 4 1 11 90 20 22 22 352 325 27 81 9 3 7 370 2 400 377 23 83 12 3 2 410 3 415 391 24 82 9 3 6 470 4 389 362 27 78 9 5
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Vol.57 No
Title 合併と企業統治 : 大正期東洋紡と大日本紡の比較 Author(s) 川井, 充 Citation 大阪大学経済学. 57(3) P.38-P.72 Issue 2007-12 Date Text Version publisher URL http://hdl.handle.net/11094/17848 DOI Rights Osaka University Vol.57 No.3
Corrections of the Results of Airborne Monitoring Surveys by MEXT and Ibaraki Prefecture
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