ご挨拶 2016 Doing Business in Taiwan 2010 ECFA R&D IP PwC 2800 PwC P80
章 ページ 1. 4 2. 16 3. 28 4. 38 5. 44 6. 60 7. 68 1 75 2 About PwC 78 2016 3
第 1 章 4 Doing Business in Taiwan
180 36,000k 2,330 1 k 650 1 95% 16 17 1590 1642 20 19 1683 200 1887 1895 1945 1987 1996 2000 55 2008 2016 1 4 2 PwC Taiwan 5
2016 1 16 1949 180 22 140 6 Doing Business in Taiwan
2008 KMT 2010 ECFA 23 ECFA 2013 2014 (IMF) 2015 GDP 21 22 1950 (2015) (GDP)(10 US$) 523.6 1 GDP(US$) 22,317 (%) 0.75 (10 US$) 2.805 (10 US$) 2.289 (GDP )(%) 97.2 (%) -0.31 (%) 3.78 ( ) 1980 1990 PwC Taiwan 7
2015 40 US$2,000 LCD 13 PR 21 (2015) 15 /144 19 /189 21 /142 30 /168 14 /186 11 /61 8 Doing Business in Taiwan
428 40 2,330 50% 2015 5 M&A 3 2013 RMB 2013 US$20 2015 6 US$460 TWD NT$ NT$ PwC Taiwan 9
NT$ NDF US$5,000 US$500 US$100,000 NT$ RMB NT$ RMB 2013 US$ RMB 2015 2015 100% 55 45% 19 APEC WTO 2015 EU 34.1% 24.8% EU (10 US$) 280.5 109.3 50.0 34.3 19.3 25.6 100 39.0 17.8 12.2 6.9 9.1 (10 US$) 228.9 45.6 27.9 26.4 38.7 27.5 100 19.9 12.2 11.5 16.9 12.0 (10 US$) 509.4 154.923 77.9 60.7 58.0 53.1 100 30.4 15.3 11.9 11.4 10.4 10 Doing Business in Taiwan
2002 1 WTO 2009 WTO FTA 2010 ECFA 2013 FTA 2013 ECAs ECAs PR FTZs 6 1 7 FTZs 2013 8 FEPZs 9 FEPZs FEPZ PwC Taiwan 11
1% 5 2014 189 19 MOEAIC FIA 2011 2012 31 P.58 2013 12 Doing Business in Taiwan
MOEAIC 2009 2015 6 12 Invest in Taiwan( ) 2010 ECFA Invest in Taiwan i-taiwan 12 : 6 : 4 : 10 : / e WiMAX http://investtaiwan.org 2003 TWSE TPEx TAIFEX TWSE TPEx 2 TAIFEX FINIs FIDIs FINIs FIDIs 2010 PwC Taiwan 13
FINIs FIDIs TWSE FINIs FIDIs 5,000 500 FINIs FIDIs 1 1 10% MOEAIC TDR 2014 100 TWSE TPEx TWSE 2015 7 14 Doing Business in Taiwan
1 5 7 MOF MOF 5 # ( ) # * 41.2 * 0.1 17.0 * 3.6 8.7 * 5.1 5.4 * 3.3 * 4.6 * 3.0 2.2 * 0.6 * 1.3 0.5 0.3 0.1 * #2014 PwC Taiwan 15
第 2 章 16 Doing Business in Taiwan
4 2015 6 1 1 2 1 3 1 SIFN MOEAIC SIFN FIA 100% PwC Taiwan 17
1 NT$500 P.37 2 MOEA P.21 FIA NT$500 () 18 Doing Business in Taiwan
1 2015 6 1 1 17% 17% 20% * 10% 5% 5% * 20% PwC Taiwan 19
http://investtaiwan.org/ 1 20 Doing Business in Taiwan
[ 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
3 2 30% 2015 6 M&A M&A M&A 22 Doing Business in Taiwan
Important new changes to M&A and competition laws P.24 M&A M&A M&A M&A 2015 6 M&A M&A 2016 1 1 PwC Taiwan 23
M&A M&A M&A 10% 10 M&A P.59 M&A 100% 2015 6 3 5 24 Doing Business in Taiwan
30 3 3 1 1 4 1 30 60 30 1 NT$10 NT$5 PwC Taiwan 25
UNCITRAL (1985) 29 200 2010 26 Doing Business in Taiwan
20 12 10 2014 10 2013 5 NT$5 ( 10 ) PwC Taiwan 27
第 3 章 28 Doing Business in Taiwan
30 1 8 1 40 4 30 7 1 1 4 1 46 1 13 14 1 2 PwC Taiwan 29
2015 7 1 NT$20,008 NT$120 2 4/3 2 4 5/3 2 2015 5 1 3 7 3 5 10 5 10 14 10 1 1 30 8 3 8 14 1 30 1 2 1 2013 3 30 30 30 Doing Business in Taiwan
8 6 2014 5 3 5 3 2 1 2 30 250 30 67 1 1 PwC Taiwan 31
50 2014 7 300 32 Doing Business in Taiwan
5 15 65 9% NT$45,800 70% 20% 10% 0.09% 1.06% 6 36 NT$45,800 60 2018 61 2026 65 15 65 NT$45,800 1% 70% 20% 10% 6 45 9 60% PwC Taiwan 33
NT$182,000 4.69 60 30 10 3 1 0.61 NT$1,000 1.91 ( 1.91 2005 7 2014 1 ( ) 55 15 25 60 10 65 2 15 2 2 2015 2 15 1 2 1 1 45 20 ( ) 6 NT $150,000 6 60 15 15 34 Doing Business in Taiwan
1 3 1 10 1 3 20 3 30 2 1 6 30 60 10 2014 30 200 1 20 60 1/3 200 500 1 50 60 1/4 500 1 80 60 1/5 1 100 60 200 PwC Taiwan 35
60 10 2010 2014 5,382 330 30 30 2011 2014 106 2011 36 Doing Business in Taiwan
2 NT$300 NT$1,000 US$20 US$40 US$50 US$100 1 NT 50 NT$500 3 1 1 1 6 15 ARC 10 PwC Taiwan 37
第 4 章 38 Doing Business in Taiwan
GAAP IFRS FSC MOEA ARDF 2014 GAAP IFRS IFRS GAAP IASB 1 12 (NT$) PwC Taiwan 39
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$3,000 40 Doing Business in Taiwan
NT$3,000 3 45 NT$1 Taiwan has adopted IFRS for most companies PwC Taiwan 41
2004 5 2 P43 2013 5 2014 2013 2015 2018 2 5 1 NT$10 2015 2017 NT$2 10 2017 2019 3 1 CSR 2015 CSR (GRI) 4 42 Doing Business in Taiwan
50 NT$10 CSR 6 30 CSR CSR 12 31 20XY 12 31 20XZ 12 31 20XY 12 31 20XZ 12 31 PwC Taiwan 43
第 5 章 44 Doing Business in Taiwan
2016 3 PwC www.pwc.tw/en/publications NT$120,000 17 50% NT$120,000 NT$120,001 17% 10% PwC Taiwan 45
NT$500,000 12% 8 46 Doing Business in Taiwan
P.73 P.71 2015 6 2016 1 1 2014 1 2 2 17% 45% 35% 2014 1 1 2014 1 2 2 NT$200,000 PwC Taiwan 47
10 10 10% 15% 17% 10% 2015 50% 20% P.51 5%~15% 10% 48 Doing Business in Taiwan
2015 50% 20% 5 Changes to the dividend imputation tax system PwC Taiwan 49
(%) (%) (a) N/A 20 5 18 10 20 10 15 20 (b) 10 20 10 0 20 (c) 2.55 (d) 10 0 3 20 (e) 10 N/A (a) 20% (b) 15 20 (c) 20 (d) 2.55% (e) 20 50 Doing Business in Taiwan
2016 3 32 14 OECD 2015 8 2015 11 2016 3 1 1 PwC Taiwan 51
(%) (%) (%) 20 15 20(a) 0 20(b) 10 15(c) 10 12.5 10 0 10(d) 10 10 10 10 10 10 10 10 10 10 10 10 10 10 15(e) 0 10 15(f) 10 10 10 10 12.5 10 10 10 10 10 10 7 10(g) 10 10 10 10 10 15(h) 0,10,15(i) 10 10 10 10 12.5 10 10 10 10 10 15 10 10 5 10 10 10 15 12.5 40(j) 15 10 10 5 10(k) 5 15(l) 10 10 10 10 10 10 10 10 10 15(m) 10 10 5 10(n) 0 10 15(o) 10 10 10 10 15 10 15 10 10 10 2016 3 5,10(p) 7 7 2016 3 10 0,10(q) 10 2016 3 10,15(r) 0,10(s) 10 52 Doing Business in Taiwan
a. 15% 20% b. 20 c. 25 10 15% 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
OECD 2015 3 APAs 1 2 (APA) APA APA APA APA APA NT$5 NT$2 54 Doing Business in Taiwan
3 APA APA APA 1 2 6 APA APA 3 5 5 1 APA OECD CFC 3 1 (CFC ) CFC PwC Taiwan 55
CFC 1 12 31 5 5 31 5 12 90% NT$1 2 1 50 9 1 30 6 5 56 Doing Business in Taiwan
7 NT$30,000 10% NT$90,000 20% 1 2 3 6 PwC Taiwan 57
2010 15 30 10 30 2 58 Doing Business in Taiwan
PR 5 http://investtaiwan.nat.gov.tw/jpn/ main.jsp M&A 22 80% PwC Taiwan 59
第 6 章 60 Doing Business in Taiwan
2015 8 https://jbn.pwc.tw/ PwC 183 31 2015 183 5% 45% P50 18% 20% NT$ 0-520,000 0 5% 520,001-1,170,000 36,400 12% 1,170,0001-2,350,000 130,000 20% 2,350,001-4,400,000 365,000 30% 4,400,001-10,000,000 805,000 40% 10,000,001 and above 1,305,000 45% PwC Taiwan 61
AMT AMT NT$670 20% 1 NT$100 AMT 10 WHT 90 5% 18% 62 Doing Business in Taiwan
90 18 90 183 18% (p52 ) P71 PwC Taiwan 63
3 2015 6 2016 1 1 2014 1 2 2 1 45% 1 2 35% 2 10 20% 10 15% 6 NT$400 10% 6 1 45% 1 35% 30 2015 50% 20% AMT 20% 10 2015 50% 2015 NT$85,000 64 Doing Business in Taiwan
70 NT$127,500 60 20 20 20 2015 NT$90,000 NT$180,000 : 20 : 1 NT$24,000 New property gains tax system starts from 2016 PwC Taiwan 65
: : : NT$300,000 : NT$120,000 2015 Amount NT$85,000 NT$85,000 70 NT$127,500 : NT$128,000 : NT$270,000 : Amount NT$90,000 NT$180,000 3 : 1 NT$128,000 : 1 NT$25,000 66 Doing Business in Taiwan
: 5 NT$25,000 20 NT$670 1 1 12 31 5 31 1 90 90 183 183 5 31 1 2 3 PwC Taiwan 67
第 7 章 68 Doing Business in Taiwan
2016 3 https://jbn.pwc.tw/ PwC GBRT VAT 2 VAT 5% GBRT 0.1% 25% 5% 2%( ) 5%( ) VAT VAT VAT 5% VAT GBRT VAT 5% PwC Taiwan 69
31 15 2 VAT 1 7 8% 30% 15 2002 WTO CIF WTO 70 Doing Business in Taiwan
3 15 14 1 NT$1200 10% NT$220 10% LVUT 1% 5.5% 1.2% 3.6% 3 5% PwC Taiwan 71
20% 40% 10% 2015 6 2016 1 1 2014 1 2 2 P47 P64 2014 1 2 2% 6% 0.1% 2011 10% 2 72 Doing Business in Taiwan
10% 1 15% 2016 1 1 10% NT$300 100 NT$50 10% 0.000125% 0.1% 0.4% 0.1% 1 NT$12 0.1% 0.1% 0.3% 0.1% 2016 PwC Taiwan 73
74 Doing Business in Taiwan
10047 71 8 886-2-2389-2111 www.dois.moea.gov.tw 10046 1 8 886-2-2311-2031 www.invest.org.tw 10092 7 8 886-2-3343-5700 www.moeaic.gov.tw 10015 15 886-2-2321-2200 www.moea.gov.tw 10675 41-3 886-2-2754-1255 www.moeaidb.gov.tw 10015 15 886-2-412-1166 http://gcis.nat.gov.tw 10637 185 3 886-2-2738-0007 www.tipo.gov.tw 10066 1 886-2-2351-0271 www.trade.gov.tw PwC Taiwan 75
10346 83 9 886-2-8995-6866 www.mol.gov.tw 10066 15 886-2-2388-9393 www.immigration.gov.tw 24219 439 4 886-2-8995-6000 www.wda.gov.tw 10051 2-2 3-5 886-2-2343-2888 www.boca.gov.tw 10634 140 886-2-2706-5866 www.nhi.gov.tw 10013 4 886-2-2396-1266 www.bli.gov.tw 76 Doing Business in Taiwan
10066 2 886-2-2393-6161 www.cbc.gov.tw 22041 7 18 886-2-8968-0899 www.fsc.gov.tw 10634 140 886-2-2706-5866 www.nhi.gov.tw 10013 4 886-2-2396-1266 www.bli.gov.tw PwC Taiwan 77
About PwC www.pwc.com PwC 157 195,000 1 PwC PwC 6 8 PwC www.pwc.tw PwC 2 C.S. K.C. 1970 2 1972 1988 7 1998 https://jbn.pwc.tw/ 30 78 Doing Business in Taiwan
PwC 3 SOX J-SOX M&A M&A M&A M&A IFRS ERP PwC Taiwan 79
02-2729-7822 07-237-3116 23413 ( ) Tel 02-2729-6115 E-mail:kenji.okuda@tw.pwc.com ( ) Tel 02-2729-6666 ( 23402) E-mail: miaw-wuu.wang@tw.pwc.com 110 333 27 Tel +886-2-2729-6666 壢 壢 320 400 221 Tel +886-3-422-5000 2 5 Tel +886-3-578-0205 407 402 12 Tel +886-4-2704-9168 Fax +886-4-2254-2166 80 Doing Business in Taiwan
701 395 12 Tel +886-6-234-3111 Fax +886-6-275-2598 鄉 17 22C Tel +886-6-234-3111 Fax +886-6-505-0808 80095 22 Tel +886-7-237-3116 Fax +886-7-236-5631 PwC Taiwan 81
Recycled Paper By using one tonne of post-consumer recycled fibre in lieu of virgin fibre can offer the following benefits to the environment: 31.48 trees were preserved for the future 1479 lbs of solid waste was not generated 90.93 lbs of waterborne waste was not created 2913 lbs net of greenhouse gases was prevented 22,299,750 of BTUs energy not consumed