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class=\"wp-block-paragraph\">\u3055\u3089\u306b\u3001\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u306f\u4e0a\u8a18\u3067\u4f8b\u793a\u3057\u305f\u6cd5\u4eba\u7a0e\u6cd5\u306b\u898f\u5b9a\u3055\u308c\u308b\u6052\u4e45\u7684\u65bd\u8a2d\u306e\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002\u3088\u3063\u3066\u30012.\u6052\u4e45\u7684\u65bd\u8a2d\u3068\u306f\u898b\u306a\u3055\u308c\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u6e96\u5099\u7684\u30fb\u88dc\u52a9\u7684\u306a\u6d3b\u52d5\u306b\u9650\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u53ce\u76ca\u3092\u4e0a\u3052\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308c\u3070\u30013.\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u3082\u767a\u751f\u3057\u5f97\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0a\u306e\u7406\u7531\u304b\u3089\u3001\u99d0\u5728\u4e8b\u52d9\u6240\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u5b9a\u7fa9\u3092\u6e80\u305f\u3055\u305a\u3001UAE\u3067\u306f\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u53ca\u3073\u7d0d\u7a0e\u306f\u5fc5\u8981\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u3068\u3044\u3063\u3066\u3082\u3001\u55b6\u696d\u884c\u70ba\u3092\u884c\u3063\u3066\u3044\u305f\u308a\u3001\u58f2\u4e0a\u306b\u76f4\u7d50\u3059\u308b\u3088\u3046\u306a\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u308b\u4f1a\u793e\u3082\u5b58\u5728\u3059\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002\u305d\u3046\u3044\u3063\u305f\u5834\u5408\u306f\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u3067\u3042\u3063\u3066\u3082\u6052\u4e45\u7684\u65bd\u8a2d\u3084\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u3068\u307f\u306a\u3055\u308c\u3001\u6cd5\u4eba\u7a0e\u306e\u7d0d\u7a0e\u304c\u5fc5\u8981\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u4e8b\u306b\u7559\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br>\u6cd5\u4eba\u7a0e\u5c0e\u5165\u5f8c\u306f\u3001\u5b9f\u614b\u3068\u3057\u3066\u55b6\u696d\u6d3b\u52d5\u3092\u3057\u3066\u3044\u308b\u3088\u3046\u306a\u62e0\u70b9\u306b\u3064\u3044\u3066\u306f\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u3068\u3044\u3046\u5f62\u306f\u305d\u3050\u308f\u305a\u3001\u652f\u5e97\u3084\u73fe\u5730\u6cd5\u4eba\u3068\u3044\u3046\u5f62\u306b\u7d44\u7e54\u5909\u66f4\u3059\u308b\u3053\u3068\u3082\u691c\u8a0e\u3057\u305f\u65b9\u304c\u826f\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3068\u5916\u56fd\u6052\u4e45\u7684\u65bd\u8a2d\u514d\u9664<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0a\u8a18\u3067\u8aac\u660e\u3057\u305f\u901a\u308a\u3001\u65e5\u672c\u6cd5\u4eba\u304cUAE\u56fd\u5185\u306b\u6709\u3059\u308b\u652f\u5e97\u306fPE\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u539f\u5247\u3068\u3057\u3066\u6cd5\u4eba\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u652f\u5e97\u306f\u6cd5\u4eba\u683c\u3092\u6301\u305f\u306a\u3044\u305f\u3081\u3001\u7a0e\u52d9\u4f1a\u8a08\u4e0a\u306f\u672c\u652f\u5e97\u3092\u5408\u7b97\u3057\u3066\u672c\u5e97\u6240\u5728\u5730\u3067\u3042\u308b\u65e5\u672c\u3067\u6cd5\u4eba\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u7d50\u679c\u3068\u3057\u3066UAE\u3067\u3082\u65e5\u672c\u3067\u3082\u6cd5\u4eba\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u3001<strong>\u4e8c\u91cd\u8ab2\u7a0e\u306e\u554f\u984c<\/strong>\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u306b\u3064\u3044\u3066\u8aac\u660e\u3059\u308b\u305f\u3081\u306b\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4e8b\u4f8b\u3092\u8003\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">\u30fbS\u793e\u306f\u65e5\u672c\u306b\u672c\u793e\u3092\u6301\u3063\u3066\u304a\u308a\uff08A\u672c\u5e97\uff09\u3001UAE\u306b\u5728\u5916\u652f\u5e97\uff08B\u652f\u5e97\uff09\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002<br>\u30fbA\u672c\u5e97\u3067\u306f\u5229\u76ca\u304c600\u3001B\u652f\u5e97\u3067\u306f\u5229\u76ca\u304c400\u51fa\u3066\u3044\u308b\u3068\u3057\u307e\u3059\u3002<br>\u30fb\u4fbf\u5b9c\u7684\u306bUAE\u306e\u6cd5\u4eba\u7a0e\u7387\u306f9%\u3001\u65e5\u672c\u306e\u6cd5\u4eba\u7a0e\u7387\u306f30%\u3067\u3042\u308b\u3068\u3057\u307e\u3059\u3002<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u5834\u5408\u3001B\u652f\u5e97\u306fUAE\u306e\u6052\u4e45\u7684\u65bd\u8a2d\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u8005\u3067\u3059\u3002<br>\u3088\u3063\u30669%\u306e\u6cd5\u4eba\u7a0e\u304c\u304b\u304b\u308a\u3001B\u652f\u5e97\u306e\u6cd5\u4eba\u7a0e\u306f <strong>400\u00d79% = 36 <\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65b9\u3067\u3001\u652f\u5e97\u3092\u6301\u3064\u4f1a\u793e\u306f\u3001\u672c\u652f\u5e97\u3092\u5408\u7b97\u3057\u3066\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br>\u305d\u306e\u305f\u3081\u3001A\u672c\u5e97\u306e\u7d0d\u7a0e\u984d\u306f<strong>\uff08600+400\uff09\u00d730%\uff1d 300<\/strong> \u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u3067\u307f\u305f\u7a0e\u984d\u306f<strong>336<\/strong>\u3068\u306a\u308a\u307e\u3059\u304c\u3001B\u652f\u5e97\u306e\u6cd5\u4eba\u7a0e <strong>36 \u304c\u4e8c\u91cd\u8ab2\u7a0e<\/strong>\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002\u3053\u308c\u3067\u306f\u3001\u4f01\u696d\u306e\u7a0e\u8ca0\u62c5\u304c\u4e0d\u5f53\u306b\u91cd\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3046\u3044\u3063\u305f\u4e8c\u91cd\u8ab2\u7a0e\u306e\u554f\u984c\u3092\u907f\u3051\u308b\u305f\u3081\u3001UAE\u306b\u9032\u51fa\u3057\u3066\u3044\u308b\u652f\u5e97\u306f\u3001\u65e5\u672c\u5074\u3067\u8ab2\u7a0e\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u5916\u56fd\u3067\u652f\u6255\u6e08\u306e\u7a0e\u984d\u306b\u3064\u3044\u3066\u65e5\u672c\u5074\u306e\u7a0e\u52d9\u7533\u544a\u6642\u306e\u63a7\u9664\u3092\u7533\u8acb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u3092<strong>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u5236\u5ea6<\/strong>\u3068\u8a00\u3044\u307e\u3059\uff08\u6cd5\u6cd5\u7b2c47\u67611\u9805, Foreign Tax Credit\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u5834\u5408\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3068\u306a\u308a\u3001\u5408\u8a08\u306e\u7a0e\u984d\u304c\u5909\u308f\u3089\u306a\u3044\u3053\u3068\u304c\u5206\u304b\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>B\u652f\u5e97\uff1a400\u00d79%\uff1d <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">36<\/mark><br>A\u672c\u5e97\uff1a\uff5b\uff08600+400\uff09\u00d730%\uff5d<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">\uff0d36<\/mark>\uff1d  264<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u540c\u3058\u304f\u4e8c\u91cd\u8ab2\u7a0e\u3092\u9632\u3050\u305f\u3081\u306e\u65b9\u6cd5\u3068\u3057\u3066<strong>\u5916\u56fd\u6052\u4e45\u7684\u65bd\u8a2d\u514d\u9664<\/strong>\uff08\u6cd5\u6cd5\u7b2c24\u67611\u9805\uff09\u304c\u3042\u308a\u307e\u3059\u3002<br>\u3053\u308c\u306f\u3001UAE\u5c45\u4f4f\u8005\u304c\u56fd\u5916\u652f\u5e97\u3092\u6301\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u3001<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">\u652f\u5e97\u306b\u304b\u304b\u308b\u6cd5\u4eba\u7a0e\u3092\u975e\u8ab2\u7a0e\u3068\u3059\u308b<\/mark>\u3053\u3068\u304c\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002\u4eca\u56deS\u793e\u306f\u65e5\u672c\u306b\u672c\u793e\u304c\u3042\u308a\u3001UAE\u5c45\u4f4f\u8005\u3067\u306f\u306a\u3044\u3053\u3068\u304b\u3089\u3053\u306e\u5236\u5ea6\u306f\u5229\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p 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