{"id":10266,"date":"2026-01-16T13:47:33","date_gmt":"2026-01-16T12:47:33","guid":{"rendered":""},"modified":"2026-02-10T18:16:22","modified_gmt":"2026-02-10T17:16:22","slug":"%e4%bc%81%e6%a5%ad%e6%8c%81%e6%a0%aa%e4%bc%9a%e7%a4%be-ii%ef%bc%9a%e8%b3%87%e9%87%91%e3%81%ae%e6%b5%81%e3%82%8c%e3%81%a8%e9%81%8b%e5%96%b6%e4%b8%8a%e3%81%ae%e3%83%a1%e3%83%aa%e3%83%83%e3%83%88","status":"publish","type":"post","link":"https:\/\/www.navarrollimaabogados.com\/ja\/%e3%83%91%e3%83%bc%e3%83%88%e3%83%8a%e3%83%bc%e3%82%b7%e3%83%83%e3%83%97\/%e4%bc%81%e6%a5%ad%e6%8c%81%e6%a0%aa%e4%bc%9a%e7%a4%be-ii%ef%bc%9a%e8%b3%87%e9%87%91%e3%81%ae%e6%b5%81%e3%82%8c%e3%81%a8%e9%81%8b%e5%96%b6%e4%b8%8a%e3%81%ae%e3%83%a1%e3%83%aa%e3%83%83%e3%83%88\/","title":{"rendered":"\u4f01\u696d\u6301\u682a\u4f1a\u793e II\uff1a\u8cc7\u91d1\u306e\u6d41\u308c\u3068\u904b\u55b6\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8"},"content":{"rendered":"<p>\u30b9\u30da\u30a4\u30f3\u306e\u30d3\u30b8\u30cd\u30b9\u754c\u3067\u3082\u3001\u4e16\u754c\u306e\u591a\u304f\u306e\u7d4c\u6e08\u570f\u3068\u540c\u69d8\u306b\u3001<strong>\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u4f1a\u793e<\/strong>\u306f\u4f01\u696d\u904b\u55b6\u3001\u8cc7\u7523\u4fdd\u8b77\u3001\u7a0e\u52d9\u9762\u3067\u306e\u6700\u9069\u5316\u306b\u6b20\u304b\u305b\u306a\u3044\u30c4\u30fc\u30eb\u3068\u3057\u3066\u5b9a\u7740\u3057\u3066\u3044\u307e\u3059\u3002\u30b0\u30ed\u30fc\u30d0\u30eb\u306b\u5e83\u304f\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\u7d44\u7e54\u5f62\u614b\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u524d\u56de\u306e\u8a18\u4e8b <a href=\"https:\/\/www.navarrollimaabogados.com\/sociedades\/holding-empresarial-que-es-como-funciona-y-cuando-te-conviene-crear-uno\/\"><strong>\u300c<\/strong><strong>HOLDING EMPRESARIAL: <\/strong><strong>\u305d\u3082\u305d\u3082\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u3068\u306f\uff1f\u4ed5\u7d44\u307f\u3068\u8a2d\u7acb\u306e\u30e1\u30ea\u30c3\u30c8\u300d<\/strong><\/a> \u3067\u306f\u3001\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u4f1a\u793e\u306e\u57fa\u672c\u3001\u3064\u307e\u308a\u300c\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u4f1a\u793e\u3068\u306f\u4f55\u304b\u300d\u300c\u3069\u306e\u3088\u3046\u306b\u6a5f\u80fd\u3059\u308b\u306e\u304b\u300d\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3055\u3089\u306b\u8e0f\u307f\u8fbc\u307f\u3001\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u4f1a\u793e\u306a\u3089\u3067\u306f\u306e <strong>\u8cc7\u91d1\u8abf\u9054\u306e\u65b9\u6cd5<\/strong> \u3084 <strong>\u904b\u55b6\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8<\/strong> \u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h2>1. <strong>\u8cc7\u91d1\u8abf\u9054\u3068\u304a\u91d1\u306e\u6d41\u308c<\/strong>.<\/h2>\n<p>\u5b50\u4f1a\u793e\u9593\u306e\u8cc7\u91d1\u306f\u3001\u95a2\u9023\u5951\u7d04\u3092\u901a\u3058\u3066\u79fb\u52d5\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u305d\u308c\u3060\u3051\u3067\u306f\u8db3\u308a\u306a\u3044\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u6b21\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<ul>\n<li><strong>AAA<\/strong><strong>\u793e<\/strong>\u304c\u65b0\u3057\u3044\u5de5\u5834\u3092\u53d6\u5f97\u3057\u305f\u3044\u5834\u5408<\/li>\n<li><strong>BBB<\/strong><strong>\u793e<\/strong>\u3092\u901a\u3057\u3066\u8cfc\u5165\u3057\u3064\u3064\u8cc7\u7523\u3092\u5206\u3051\u3066\u7ba1\u7406\u3057\u305f\u3044\u5834\u5408<br \/>\n\u2192 \u3053\u306e\u3068\u304d\u3001BBB\u793e\u306b\u306f\u4e00\u5b9a\u306e\u6d41\u52d5\u8cc7\u91d1\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u4e00\u65b9\u3067\u3001<strong>CCC<\/strong><strong>\u793e<\/strong>\u306f\u7b2c\u4e09\u8005\u5411\u3051\u306b\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u958b\u59cb\u3057\u305f\u3044\u3068\u8003\u3048\u3066\u304a\u308a\u3001\u4e8b\u696d\u8cc7\u91d1\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u4f1a\u793e\u304c\u3042\u308b\u3068\u3001\u3053\u3046\u3057\u305f\u8cc7\u91d1\u306e\u8abf\u6574\u304c\u5bb9\u6613\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u89aa\u4f1a\u793e\u306b\u5b50\u4f1a\u793e\u304b\u3089\u306e\u914d\u5f53\u3068\u3057\u3066\u84c4\u3048\u3089\u308c\u305f\u8cc7\u91d1\u3092\u5229\u7528\u3059\u308c\u3070\u3001BBB\u793e\u306b\u6295\u8cc7\u3057\u3066\u65b0\u5de5\u5834\u53d6\u5f97\u306e\u305f\u3081\u306e\u5341\u5206\u306a\u8cc7\u91d1\u3092\u4f9b\u7d66\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>CCC\u793e\u306b\u3064\u3044\u3066\u306f\u3001\u4e8b\u696d\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u89aa\u4f1a\u793e\u304b\u3089\u95a2\u9023\u4f1a\u793e\u3078\u306e\u8cb8\u4ed8\u3068\u3044\u3046\u5f62\u3067\u8cc7\u91d1\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u308c\u3089\u306e\u53d6\u5f15\u306f <strong><u>\u30b9\u30da\u30a4\u30f3\u6cd5\u4eba\u7a0e\u6cd5\u7b2c<\/u><\/strong><strong><u>18<\/u><\/strong><strong><u>\u6761\u306e\u95a2\u9023\u53d6\u5f15\u30eb\u30fc\u30eb<\/u><\/strong> \u306b\u5f93\u3063\u3066\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-10252 size-full\" src=\"https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/01\/imagen-financiacion--e1768566660538.png\" alt=\"\" width=\"1020\" height=\"462\" srcset=\"https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/01\/imagen-financiacion--e1768566660538.png 1020w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/01\/imagen-financiacion--e1768566660538-300x136.png 300w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/01\/imagen-financiacion--e1768566660538-768x348.png 768w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/01\/imagen-financiacion--e1768566660538-700x317.png 700w\" sizes=\"auto, (max-width: 1020px) 100vw, 1020px\" \/><\/p>\n<p>Las operaciones se realizar\u00e1n conforme al r\u00e9gimen de operaciones vinculadas del <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2014-12328\">art\u00edculo 18 de la Ley del Impuesto de Sociedades<\/a>.<\/p>\n<h2>2 .<strong>\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u4e3b\u306a\u30e1\u30ea\u30c3\u30c8<\/strong><\/h2>\n<ol>\n<li><strong>\u914d\u5f53\u91d1\u306e<\/strong><strong>95<\/strong><strong>\uff05\u514d\u7a0e\u5236\u5ea6<\/strong>\n<ul>\n<li>\u5b50\u4f1a\u793e\u304b\u3089\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u4f1a\u793e\u3078\u306e\u914d\u5f53\u306e95\uff05\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u3001\u5404\u6cd5\u4eba\u9593\u3067\u306e\u8cc7\u91d1\u79fb\u52d5\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u8cc7\u7523\u306e\u9694\u96e2<\/strong>\n<ul>\n<li>\u4f8b\u3048\u3070BBB\u793e\u304c\u4e0d\u52d5\u7523\u3084\u5de5\u5834\u3092\u4fdd\u6709\u3059\u308b\u3053\u3068\u3067\u3001\u88fd\u9020\u4f1a\u793e\u3084\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u304c\u8ca0\u3046\u30ea\u30b9\u30af\u304b\u3089\u8cc7\u7523\u3092\u5b88\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n<li>\u5c06\u6765\u7684\u306b\u8cc7\u7523\u3092\u8b72\u6e21\u3059\u308b\u5834\u5408\u3082\u3001\u7a0e\u8ca0\u62c5\u3092\u6291\u3048\u3066\u79fb\u8ee2\u53ef\u80fd\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u4e8b\u696d\u3054\u3068\u306e\u500b\u5225\u69cb\u9020\u306e\u9069\u6b63\u5316<\/strong>\n<ul>\n<li>\u5404\u4e8b\u696d\u3054\u3068\u306b\u500b\u5225\u306e\u6cd5\u4eba\u3092\u8a2d\u3051\u308b\u3053\u3068\u3067\u3001\u5185\u90e8\u7ba1\u7406\u3084\u696d\u52d9\u904b\u55b6\u304c\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u793e\u5185\u9593\u3067\u306e\u8cc7\u91d1\u8abf\u9054\u306e\u67d4\u8edf\u6027<\/strong>\n<ul>\n<li>\u5916\u90e8\u306b\u4f9d\u983c\u305b\u305a\u3001\u793e\u5185\u3067\u8cb8\u4ed8\u3084\u5229\u5b50\u6761\u4ef6\u306e\u67d4\u8edf\u306a\u878d\u8cc7\u3001\u53c2\u52a0\u578b\u30ed\u30fc\u30f3\u3001\u30b9\u30ef\u30c3\u30d7\u306a\u3069\u3092\u7c21\u5358\u306b\u8a2d\u5b9a\u3067\u304d\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u89aa\u4f1a\u793e\u306b\u3088\u308b\u7d71\u62ec\u7ba1\u7406<\/strong>\n<ul>\n<li>\u89aa\u4f1a\u793e\u304c\u7d4c\u55b6\u3068\u7ba1\u7406\u3092\u7d71\u62ec\u3059\u308b\u3053\u3068\u3067\u3001\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u610f\u601d\u6c7a\u5b9a\u3092\u67d4\u8edf\u304b\u3064\u8fc5\u901f\u306b\u884c\u3048\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u4e8b\u696d\u627f\u7d99\u306e\u5bb9\u6613\u5316<\/strong>\n<ul>\n<li>\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u4f1a\u793e\u306e\u6240\u6709\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u306f\u5b50\u4f1a\u793e\u306e\u682a\u5f0f\u3067\u306f\u306a\u304f\u3001\u89aa\u4f1a\u793e\u306e\u6301\u5206\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>\u3053\u308c\u306b\u3088\u308a\u3001\u30b0\u30eb\u30fc\u30d7\u306e\u7d71\u4e00\u6027\u3092\u4fdd\u3061\u3064\u3064\u3001\u76f8\u7d9a\u4eba\u9593\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u907f\u3051\u3001\u5186\u6ed1\u306a\u4e8b\u696d\u627f\u7d99\u304c\u53ef\u80fd\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-10258\" src=\"https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/01\/network-with-pins-scaled.jpg\" alt=\"\" width=\"631\" height=\"421\" srcset=\"https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/01\/network-with-pins-scaled.jpg 2500w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/01\/network-with-pins-300x200.jpg 300w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/01\/network-with-pins-1024x683.jpg 1024w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/01\/network-with-pins-768x512.jpg 768w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/01\/network-with-pins-1536x1024.jpg 1536w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/01\/network-with-pins-2048x1365.jpg 2048w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/01\/network-with-pins-700x467.jpg 700w\" sizes=\"auto, (max-width: 631px) 100vw, 631px\" \/><\/p>\n<p>\u3082\u3061\u308d\u3093\u3001\u3053\u308c\u4ee5\u5916\u306b\u3082\u591a\u304f\u306e\u30e1\u30ea\u30c3\u30c8\u3084\u6cd5\u5f8b\u4e0a\u306e\u6709\u5229\u306a\u6d3b\u7528\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3059\u3079\u3066\u3092\u7d39\u4ecb\u3059\u308b\u306b\u306f\u3001\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u4f1a\u793e\u306e\u52b9\u679c\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3059\u308b\u5225\u306e\u8a18\u4e8b\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2>3. <strong>\u79c1\u305f\u3061\u304c\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059<\/strong><\/h2>\n<p>\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u4f1a\u793e\u306e\u8a2d\u7acb\u306f\u3001\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u3055\u307e\u3056\u307e\u306a\u5074\u9762\u3092\u6700\u9069\u5316\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u624b\u6bb5\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001<strong>\u7d4c\u55b6\u306e\u7d71\u62ec\u3001\u4e8b\u696d\u627f\u7d99\u306e\u8a08\u753b\u3001\u5404\u4e8b\u696d\u5206\u91ce\u306e\u6cd5\u7684\u5b89\u5b9a\u6027<\/strong>\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5148\u306b\u8ff0\u3079\u305f\u901a\u308a\u3001<strong>\u3059\u3079\u3066\u306e\u4f01\u696d\u306b\u5f53\u3066\u306f\u307e\u308b\u552f\u4e00\u306e\u8a2d\u7acb\u65b9\u6cd5\u306f\u3042\u308a\u307e\u305b\u3093<\/strong>\u3002\u4f01\u696d\u3054\u3068\u306b\u7a0e\u52d9\u72b6\u6cc1\u3084\u8cc7\u7523\u72b6\u6cc1\u3001\u4e8b\u696d\u904b\u55b6\u306e\u5f62\u614b\u304c\u7570\u306a\u308a\u3001\u76ee\u7684\u3084\u5b9f\u73fe\u53ef\u80fd\u6027\u3082\u305d\u308c\u305e\u308c\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001<strong>\u5c02\u9580\u7684\u306a\u6cd5\u52d9\u30c1\u30fc\u30e0\u306b\u3088\u308b\u30b5\u30dd\u30fc\u30c8<\/strong>\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n<p>\u30ca\u30d0\u30ed\u30fb\u30b8\u30de\u6cd5\u5f8b\u4e8b\u52d9\u6240\u3067\u306f\u3001\u4f1a\u793e\u6cd5\u3092\u5c02\u9580\u3068\u3059\u308b\u5f01\u8b77\u58eb\u30c1\u30fc\u30e0\u304c\u3001\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u4f1a\u793e\u306e\u8a2d\u7acb\u3084\u4f01\u696d\u518d\u7de8\u3001\u7a0e\u52d9\u8a08\u753b\u306b\u3064\u3044\u3066\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u3044\u307e\u3059\u3002\u3054\u4e0d\u660e\u306a\u70b9\u3084\u3054\u76f8\u8ac7\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u305c\u3072 <strong>info@navarrollimaabogados.c om<\/strong> \u307e\u3067\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u5546\u6cd5\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u5b9a\u671f\u7684\u306b\u53d7\u3051\u53d6\u308a\u305f\u3044\u65b9\u306f\u3001\u30cb\u30e5\u30fc\u30b9\u30ec\u30bf\u30fc\u306e\u8cfc\u8aad\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><em>\u3053\u306e\u8a18\u4e8b\u306f\u3001<\/em><em>Navarro Llima Abogados<\/em><em>\u306e<strong>\u4f1a\u793e\u6cd5\u90e8\u9580<\/strong>\u304c\u57f7\u7b46\u3057\u305f\u3082\u306e\u3067\u3001\u4f01\u696d\u518d\u7de8\u3084\u7a0e\u52d9\u8a08\u753b\u306e\u5c02\u9580\u5bb6\u306b\u3088\u308b\u5185\u5bb9\u3067\u3059\u3002<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&#12473;&#12506;&#12452;&#12531;&#12398;&#12499;&#12472;&#12493;&#12473;&#30028;&#12391;&#12418;&#12289;&#19990;&#30028;&#12398;&#22810;&#12367;&#12398;&#32076;&#28168;&#22287;&#12392;&#21516;&#27096;&#12395;&#12289;&#12507;&#12540;&#12523;&#12487;&#12451;&#12531;&#12464;&#20250;&#31038;&#12399;&#20225;&#26989;&#36939;&#21942;&#12289;&#36039;&#29987;&#20445;&#35703;&#12289;&#31246;&#21209;&#38754;&#12391;&#12398;&#26368;&#36969;&#21270;&#12395;&#27424;&#12363;&#12379;&#12394;&#12356;&#12484;&#12540;&#12523;&#12392;&#12375;&#12390;&#23450;&#30528;&#12375;&#12390;&#12356;&#12414;&#12377;&#12290;&#12464;&#12525;&#12540;&#12496;&#12523;&#12395;&#24195;&#12367;&#25505;&#29992;&#12373;&#12428;&#12390;&#12356;&#12427;&#32068;&#32340;&#24418;&#24907;&#12391;&#12418;&#12354;&#12426;&#12414;&#12377;&#12290; &#21069;&#22238;&#12398;&#35352;&#20107; &#12300;HOLDING EMPRESARIAL: &#12381;&#12418;&#12381;&#12418;&#12507;&#12540;&#12523;&#12487;&#12451;&#12531;&#12464;&#12392;&#12399;&#65311;&#20181;&#32068;&#12415;&#12392;&#35373;&#31435;&#12398;&#12513;&#12522;&#12483;&#12488;&#12301; &#12391;&#12399;&#12289;&#12507;&#12540;&#12523;&#12487;&#12451;&#12531;&#12464;&#20250;&#31038;&#12398;&#22522;&#26412;&#12289;&#12388;&#12414;&#12426;&#12300;&#12507;&#12540;&#12523;&#12487;&#12451;&#12531;&#12464;&#20250;&#31038;&#12392;&#12399;&#20309;&#12363;&#12301;&#12300;&#12393;&#12398;&#12424;&#12358;&#12395;&#27231;&#33021;&#12377;&#12427;&#12398;&#12363;&#12301;&#12434;&#12431;&#12363;&#12426;&#12420;&#12377;&#12367;&#35299;&#35500;&#12375;&#12414;&#12375;&#12383;&#12290; &#20170;&#22238;&#12399;&#12373;&#12425;&#12395;&#36367;&#12415;&#36796;&#12415;&#12289;&#12507;&#12540;&#12523;&#12487;&#12451;&#12531;&#12464;&#20250;&#31038;&#12394;&#12425;&#12391;&#12399;&#12398; &#36039;&#37329;&#35519;&#36948;&#12398;&#26041;&#27861; &#12420; &#36939;&#21942;&#19978;&#12398;&#12513;&#12522;&#12483;&#12488; &#12395;&#12388;&#12356;&#12390;&#12372;&#32057;&#20171;&#12375;&#12414;&#12377;&#12290; 1. &#36039;&#37329;&#35519;&#36948;&#12392;&#12362;&#37329;&#12398;&#27969;&#12428;. &#23376;&#20250;&#31038;&#38291;&#12398;&#36039;&#37329;&#12399;&#12289;&#38306;&#36899;&#22865;&#32004;&#12434;&#36890;&#12376;&#12390;&#31227;&#21205;&#12377;&#12427;&#12371;&#12392;&#12364;&#12391;&#12365;&#12414;&#12377;&#12364;&#12289;&#22580;&#21512;&#12395;&#12424;&#12387;&#12390;&#12399;&#12381;&#12428;&#12384;&#12369;&#12391;&#12399;&#36275;&#12426;&#12394;&#12356;&#12371;&#12392;&#12418;&#12354;&#12426;&#12414;&#12377;&#12290;&#20363;&#12360;&#12400;&#27425;&#12398;&#12424;&#12358;&#12394;&#12465;&#12540;&#12473;&#12391;&#12377;&#12290; AAA&#31038;&#12364;&#26032;&#12375;&#12356;&#24037;&#22580;&#12434;&#21462;&#24471;&#12375;&#12383;&#12356;&#22580;&#21512; BBB&#31038;&#12434;&#36890;&#12375;&#12390;&#36092;&#20837;&#12375;&#12388;&#12388;&#36039;&#29987;&#12434;&#20998;&#12369;&#12390;&#31649;&#29702;&#12375;&#12383;&#12356;&#22580;&#21512; &rarr; &#12371;&#12398;&#12392;&#12365;&#12289;BBB&#31038;&#12395;&#12399;&#19968;&#23450;&#12398;&#27969;&#21205;&#36039;&#37329;&#12364;&#24517;&#35201;&#12395;&#12394;&#12426;&#12414;&#12377;&#12290; &#19968;&#26041;&#12391;&#12289;CCC&#31038;&#12399;&#31532;&#19977;&#32773;&#21521;&#12369;&#12395;&#20250;&#35336;&#12469;&#12540;&#12499;&#12473;&#12434;&#38283;&#22987;&#12375;&#12383;&#12356;&#12392;&#32771;&#12360;&#12390;&#12362;&#12426;&#12289;&#20107;&#26989;&#36039;&#37329;&#12364;&#24517;&#35201;&#12391;&#12377;&#12290; &#12507;&#12540;&#12523;&#12487;&#12451;&#12531;&#12464;&#20250;&#31038;&#12364;&#12354;&#12427;&#12392;&#12289;&#12371;&#12358;&#12375;&#12383;&#36039;&#37329;&#12398;&#35519;&#25972;&#12364;&#23481;&#26131;&#12395;&#12394;&#12426;&#12414;&#12377;&#12290; &#35242;&#20250;&#31038;&#12395;&#23376;&#20250;&#31038;&#12363;&#12425;&#12398;&#37197;&#24403;&#12392;&#12375;&#12390;&#33988;&#12360;&#12425;&#12428;&#12383;&#36039;&#37329;&#12434;&#21033;&#29992;&#12377;&#12428;&#12400;&#12289;BBB&#31038;&#12395;&#25237;&#36039;&#12375;&#12390;&#26032;&#24037;&#22580;&#21462;&#24471;&#12398;&#12383;&#12417;&#12398;&#21313;&#20998;&#12394;&#36039;&#37329;&#12434;&#20379;&#32102;&#12391;&#12365;&#12414;&#12377;&#12290; CCC&#31038;&#12395;&#12388;&#12356;&#12390;&#12399;&#12289;&#20107;&#26989;&#20869;&#23481;&#12395;&#24540;&#12376;&#12390;&#35242;&#20250;&#31038;&#12363;&#12425;&#38306;&#36899;&#20250;&#31038;&#12408;&#12398;&#36024;&#20184;&#12392;&#12356;&#12358;&#24418;&#12391;&#36039;&#37329;&#12434;&#25552;&#20379;&#12377;&#12427;&#12371;&#12392;&#12418;&#21487;&#33021;&#12391;&#12377;&#12290; &#12394;&#12362;&#12289;&#12371;&#12428;&#12425;&#12398;&#21462;&#24341;&#12399; &#12473;&#12506;&#12452;&#12531;&#27861;&#20154;&#31246;&#27861;&#31532;18&#26465;&#12398;&#38306;&#36899;&#21462;&#24341;&#12523;&#12540;&#12523; &#12395;&#24467;&#12387;&#12390;&#34892;&#12431;&#12428;&#12414;&#12377;&#12290; Las operaciones se realizar&aacute;n conforme al r&eacute;gimen de operaciones vinculadas del art&iacute;culo 18 de la Ley del Impuesto de Sociedades&#8230;.<\/p>\n","protected":false},"author":2,"featured_media":10170,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1214,1229],"tags":[],"class_list":["post-10266","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1214","category-1229"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u4f01\u696d\u6301\u682a\u4f1a\u793e 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