2016 12 20 Japan tax newsletter EY 29 EY EY /pdf http://www.ey.com/gl/en/services/tax/ International-Tax/Tax-alert-library%23date Contents 2 8 16 18 28 12 829 2016 12 20 Financial services tax alert29
1 8 10% 6% 14% 3 10% 25% 10% 15% 10%35% 4 14% 9% 6% 6% 8.5% 9% 14% 27 5 0% 25% 0% 5% 21.7% 1 2 3 4 5% 9% 5% 0.3 25% 5% 9% 5% 0.1 25% 6% 2 = 310% 2 14% 4 12%5% 17% 2 2 IoT AI4 4 2 Japan tax newsletter 2016 12 20
1 3 1 2% 10% 2% 12% 2 2% 10% 12% 22% 28 1 100% 2 3 50% 4 Japan tax newsletter 2016 12 20 3
4 Japan tax newsletter 2016 12 20 5 6 29 10 1 4 1 28 3 15 31 4 1 23 3 46 3 4 10%29 4 1 31 10 12 28 11 18 4.4% 10.3% 12.9% 7.0% 29 4 1 31 10 1 1 100%
A A B A A A 100% B A B B B B B 100% 2 1,000 29 10 1 3. 3 Japan tax newsletter 2016 12 20 5
29 10 1. 2/3 29 10 1 P 2/3 A P A 2/3 2/3 A A 2/3 4. 6 Japan tax newsletter 2016 12 20
. 2 50% 50 3 80%. 29 10 1 5 1. 2 31 3 31. 29 4 131 3 31 7% 10%. 800 19%15% 231 3 31 3 32 3 31 40%20% 4%2% 4 Japan tax newsletter 2016 12 20 7
8 Japan tax newsletter 2016 12 20 1. 1 50% 1 A. IP B. C. D. 7 20% 20% 30% 1 50%
50% JV 1 JV 2 2 50% JV 1% 50% 50% 50% 1% = 50.5% > 50% 50% 50% 2 1 50% 20% 20% 30% 20% 1 2. 1 1 4 3 1 Japan tax newsletter 2016 12 20 9
a. b. c. 20% 2 25% 10% 3. 3 20% 20% 10 Japan tax newsletter 2016 12 20
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a. b. = 50% = X 50% 2 1 1 2 2 1 1 1 1 1 1 1 1 1 1 1 12 Japan tax newsletter 2016 12 20
3 2 2 4 1 a. b. 1 c. 1 d. 1 e. 1 1 2 a. a b. b ce b c e 1 1 d d d 5 20% 2,0001,000 1,000 2,000 Japan tax newsletter 2016 12 20 13
4. 1 1 a. b. ab a b 3 1 3 4 a 3 4 bd 30% 50% 30% < 3 1 30% < i ii i3 4 a ii3 4 b c d 2 2 3 1 30% 20%1 1 1 30% 5. 1 20% 30%4 1 2 24 24 14 Japan tax newsletter 2016 12 20
10 3 6. 30 4 1 1 2 3 12 31 12 2019 12 100% 1 100% 1 2 Japan tax newsletter 2016 12 20 15
150 1,000 1,220 123 201 1 16 Japan tax newsletter 2016 12 20 900 38 48 900 950 950 1,000 2 26 13 32 16 38 1233876 900 38 0 103 (38) 1541 1550 (76) (85) 201 (123) 30 NISA 26 29 NISA 40 20 NISA NISA NISA 1 105 2 10 1
10 10 10 10 3 1 1 1510 2 3 29 4 1 5 2 3 4 29 1 1 25 1 2 3 1 Japan tax newsletter 2016 12 20 17
1 CD-R CD-R 2 3CD-R CD-R 4 30 38 10 3 132 10 235 10 1 29 3 3129 4 30 2 2.0% 29 3 31 1.5% 2 1 25% 220,000 /k 77.00 /350m 134,250 /k 46.99 /350m 80,000 /k 28.00 /350m 200,000 /k 70.00 /350m 181,000 /k 63.35 /350m 155,000 /k 54.25 /350m 108,000 /k 37.80 /350m 32 10 2020.10 35 10 2023.10 38 10 2026.10 18 Japan tax newsletter 2016 12 20
60 10.26% 30 29 4 1 29 7 1 3 29 4 131 3 31 29 28 11 18 10% 31 10 12 2 2 10% 4 1 1 38 9 80% 41 9 50% H31.4.1 H31.10.1 H32.10.1 H33.10.1 H34.10.1 H35.10.1 H36.10.1 H37.10.1 H38.10.1 H39.10.1 H40.10.1 H41.10.1 Japan tax newsletter 2016 12 20 19
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